Civic Intelligence

Roscommon Higgins Lake Snomobile Club Inc

EIN 38-3393129 • 501(c)7 • Roscommon, MI

Profile

Promoting snowmobile safety, improving local trail conditions, & upholding the preservation of natural resources.

PO Box 826Roscommon, MI 48653

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.03x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.14x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

78th percentile

17%

Higher net margin than 78% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

59th percentile

3.9%

Faster asset growth than 59% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

95th percentile

85%

Faster revenue growth than 95% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

$295,024

No earlier filing loaded for comparison.

Liabilities

$8,828

No earlier filing loaded for comparison.

Net Assets

$286,196

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue81st percentileNet Margin78th percentile

Revenue

$63,007

No earlier filing loaded for comparison.

Expenses

$52,367

No earlier filing loaded for comparison.

Net Income

$10,640

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $38,610Net Assets 2011: $38,6102011Assets 2012: $30,185Net Assets 2012: $30,1852012Assets 2013: $25,702Liabilities 2013: $0Net Assets 2013: $25,7022013Assets 2014: $25,797Liabilities 2014: $0Net Assets 2014: $25,7972014Assets 2015: $33,396Liabilities 2015: $0Net Assets 2015: $33,3962015Assets 2016: $30,831Liabilities 2016: $02016Assets 2017: $20,608Liabilities 2017: $0Net Assets 2017: $20,6082017Assets 2018: $33,990Liabilities 2018: $02018Assets 2019: $60,393Liabilities 2019: $0Net Assets 2019: $60,3932019Assets 2020: $226,294Liabilities 2020: $0Net Assets 2020: $226,2942020Assets 2021: $251,575Liabilities 2021: $24,054Net Assets 2021: $227,5212021Assets 2022: $266,280Liabilities 2022: $19,0282022Assets 2023: $290,879Liabilities 2023: $13,8202023Assets 2025: $295,024Liabilities 2025: $8,828Net Assets 2025: $286,1962025

Highlighted filing

2025

Assets$295,024
Liabilities$8,828
Net Assets$286,196
Open 2025 Filing

Operations Trend

Revenue Growth95th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2011: $22,864Expenses 2011: $23,333Net Income 2011: -$4692011Revenue 2012: $27,273Expenses 2012: $29,947Net Income 2012: -$2,6742012Revenue 2013: $20,061Expenses 2013: $24,544Net Income 2013: -$4,4832013Revenue 2014: $49,450Expenses 2014: $49,357Net Income 2014: $932014Revenue 2015: $37,804Expenses 2015: $30,205Net Income 2015: $7,5992015Revenue 2016: $28,857Expenses 2016: $31,422Net Income 2016: -$2,5652016Revenue 2017: $17,492Expenses 2017: $27,717Net Income 2017: -$10,2252017Revenue 2018: $32,953Expenses 2018: $19,569Net Income 2018: $13,3842018Revenue 2019: $73,484Expenses 2019: $47,081Net Income 2019: $26,4032019Revenue 2020: $198,946Expenses 2020: $33,045Net Income 2020: $165,9012020Revenue 2021: $77,714Expenses 2021: $76,477Net Income 2021: $1,2372021Revenue 2022: $57,403Expenses 2022: $37,672Net Income 2022: $19,7312022Revenue 2023: $82,809Expenses 2023: $53,002Net Income 2023: $29,8072023Revenue 2025: $63,007Expenses 2025: $52,367Net Income 2025: $10,6402025

Highlighted filing

2025

Revenue$63,007
Expenses$52,367
Net Income$10,640
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$295,024
Liabilities
$8,828
Net assets
$286,196
Revenue
$63,007
Expenses
$52,367
Net income
$10,640
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.95$0.09$2.86$0.63$0.52$0.11
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.14$0.83$0.53$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.19$0.57$0.38$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.24$2.28$0.78$0.76$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$1.99$0.33$1.66
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.00$0.60$0.73$0.47$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.00$0.33$0.20$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$0.17$0.28$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.00$0.29$0.31$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.00$0.33$0.38$0.30$0.08
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.00$0.26$0.49$0.49$0.00
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.26$0.00$0.26$0.20$0.25$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.30$0.27$0.30$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.39$0.23$0.23$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 20, 2026
Return Version
2025v4.0
Gross Receipts
$63,007
Mission and Program Overview

Mission

Promoting snowmobile safety, improving local trail conditions, & upholding the preservation of natural resources.

Program Services

DescriptionGrantsExpenses
PROMOTE SNOWMOBILE SAFETY, IMPROVE LOCAL TRAIL CONDITIONS, AND UPHOLD THE PRESERVATION OF NATURAL RESOURCES.--
PROMOTE SNOWMOBILE SAFETY, IMPROVE LOCAL TRAIL CONDITIONS, AND UPHOLD THE PRESERVATION OF NATURAL RESOURCES.--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPH MCDONALDPresident-$0--
HENRY URBANVice-Preside-$0--
MARY MCDONALDSecretary-$0--
THOMAS TAYLORTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Rosco Higgins Trail Cruisers
EIN
38-3393129
Address
PO BOX 826, ROSCOMMON, MI 48653

Signing Officer

Name
Henry Urban
Title
Vice-president
Signed
2026-01-20

Preparer

Firm
Daniel J Decker Pc CPA
Address
PO BOX 946, ROSCOMMON, MI 48653
Preparer
Daniel J Decker CPA
Phone
9892758831
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 534 interest 210 insurance 998 total 1,742”

Form 990-ez, Part II, Line 24

“2020 jd tractor 198,265 198,265 total 198,265 198,265”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 0 5,997 huntington bank 8,424 2,831”

Form 990-ez, Part III

“Promoting snowmobile safety, improving local trail conditions, & upholding the preservation of natural resources.”

Form 990-ez, Part III, Line 31

“Promote snowmobile safety, improve local trail conditions, and uphold the preservation of natural resources.”

Raw XML Appendix111 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt04283
IRS990EZ/BooksInCareOfDetail/PersonNm0THOMAS TAYLOR
IRS990EZ/BooksInCareOfDetail/PhoneNum09892758831
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 826
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ROSCOMMON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048653
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt080715
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt091759
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt059802
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt010640
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0350
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0283980
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0295024
IRS990EZ/GrossReceiptsAmt063007
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0870
IRS990EZ/LandAndBuildingsGrp/BOYAmt05000
IRS990EZ/LandAndBuildingsGrp/EOYAmt05000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02335
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0275556
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0286196
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0275556
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0286196
IRS990EZ/OccupancyRentUtltsAndMaintAmt045992
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSEPH MCDONALD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1HENRY URBAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARY MCDONALD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3THOMAS TAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0198265
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0198265
IRS990EZ/OtherExpensesTotalAmt01742
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTING SNOWMOBILE SAFETY, IMPROVING LOCAL TRAIL CONDITIONS, & UPHOLDING THE PRESERVATION OF NATURAL RESOURCES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTE SNOWMOBILE SAFETY, IMPROVE LOCAL TRAIL CONDITIONS, AND UPHOLD THE PRESERVATION OF NATURAL RESOURCES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROMOTE SNOWMOBILE SAFETY, IMPROVE LOCAL TRAIL CONDITIONS, AND UPHOLD THE PRESERVATION OF NATURAL RESOURCES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt08424
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08828
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt052367
IRS990EZ/TotalRevenueAmt063007
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 534 INTEREST 210 INSURANCE 998 TOTAL 1,742
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12020 JD TRACTOR 198,265 198,265 TOTAL 198,265 198,265
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 5,997 HUNTINGTON BANK 8,424 2,831
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROMOTING SNOWMOBILE SAFETY, IMPROVING LOCAL TRAIL CONDITIONS, & UPHOLDING THE PRESERVATION OF NATURAL RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROMOTE SNOWMOBILE SAFETY, IMPROVE LOCAL TRAIL CONDITIONS, AND UPHOLD THE PRESERVATION OF NATURAL RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0HENRY URBAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE-PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROSCO HIGGINS TRAIL CRUISERS
ReturnHeader/Filer/BusinessNameControlTxt0ROSC
ReturnHeader/Filer/EIN0383393129
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 826
ReturnHeader/Filer/USAddress/CityNm0ROSCOMMON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048653
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203806538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANIEL J DECKER PC CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 946
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROSCOMMON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048653
ReturnHeader/PreparerPersonGrp/PhoneNum09892758831
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL J DECKER CPA
ReturnHeader/ReturnTs02026-01-31T12:32:33-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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