Civic Intelligence

Sherburne County Trail Association

EIN 41-1610177 • 501(c)3 • Elk River, MN

Profile

The association provides atv and snowmobile trail maintenance in sherburne county, mn. Maintenance of these trails include grooming, tree trimming, signage, construction of bridges, etc. All trail grooming activities must meet mn department of natural resources (dnr) requirements and follow dnr guidelines.

PO Box 272Elk River, MN 55330

www.facebook.com/SCSTA

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

58th percentile

1.9%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

-7.3%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$476,427

Up $8,733 (+1.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$476,427

Up $8,733 (+1.9%) from 2023

Revenue

Down

$80,618

Down $6,314 (-7.3%) from 2023

Expenses

Down

$71,885

Down $15,788 (-18%) from 2023

Net Income

Up

$8,733

Up $9,474 (+1279%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $360,156Liabilities 2010: $99,500Net Assets 2010: $260,6562010Assets 2011: $689,901Liabilities 2011: $80,845Net Assets 2011: $609,0562011Assets 2012: $566,589Liabilities 2012: $61,665Net Assets 2012: $504,9242012Assets 2013: $485,215Liabilities 2013: $41,793Net Assets 2013: $443,4222013Assets 2014: $422,823Liabilities 2014: $21,243Net Assets 2014: $401,5802014Assets 2015: $407,096Liabilities 2015: $0Net Assets 2015: $407,0962015Assets 2016: $414,554Liabilities 2016: $0Net Assets 2016: $414,5542016Assets 2017: $443,043Liabilities 2017: $0Net Assets 2017: $443,0432017Assets 2018: $601,136Liabilities 2018: $100,000Net Assets 2018: $501,1362018Assets 2019: $527,491Liabilities 2019: $81,409Net Assets 2019: $446,0822019Assets 2020: $578,709Liabilities 2020: $80,214Net Assets 2020: $498,4952020Assets 2021: $495,100Liabilities 2021: $2,358Net Assets 2021: $492,7422021Assets 2022: $468,435Liabilities 2022: $0Net Assets 2022: $468,4352022Assets 2023: $467,694Liabilities 2023: $0Net Assets 2023: $467,6942023Assets 2024: $476,427Liabilities 2024: $0Net Assets 2024: $476,4272024

Highlighted filing

2024

Assets$476,427
Liabilities$0
Net Assets$476,427

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $57,8812010Expenses 2011: $135,9102011Expenses 2012: $190,9442012Revenue 2013: $70,367Expenses 2013: $131,869Net Income 2013: -$61,5022013Revenue 2014: $72,876Expenses 2014: $114,718Net Income 2014: -$41,8422014Revenue 2015: $88,447Expenses 2015: $82,931Net Income 2015: $5,5162015Revenue 2016: $74,365Expenses 2016: $66,907Net Income 2016: $7,4582016Revenue 2017: $63,897Expenses 2017: $35,408Net Income 2017: $28,4892017Revenue 2018: $93,597Expenses 2018: $35,504Net Income 2018: $58,0932018Revenue 2019: $41,254Expenses 2019: $96,311Net Income 2019: -$55,0572019Revenue 2020: $174,500Expenses 2020: $122,087Net Income 2020: $52,4132020Revenue 2021: $66,185Expenses 2021: $71,938Net Income 2021: -$5,7532021Revenue 2022: $50,547Expenses 2022: $74,854Net Income 2022: -$24,3072022Revenue 2023: $86,932Expenses 2023: $87,673Net Income 2023: -$7412023Revenue 2024: $80,618Expenses 2024: $71,885Net Income 2024: $8,7332024

Highlighted filing

2024

Revenue$80,618
Expenses$71,885
Net Income$8,733

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$0.00$4.76$0.81$0.72$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$0.00$4.68$0.87$0.88$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$0.00$4.68$0.51$0.75$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$0.02$4.93$0.66$0.72$0.06
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.79$0.80$4.98$1.75$1.22$0.52
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.27$0.81$4.46$0.41$0.96$0.55
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.01$1.00$5.01$0.94$0.36$0.58
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.43$0.00$4.43$0.64$0.35$0.28
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.00$4.15$0.74$0.67$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$0.00$4.07$0.88$0.83$0.06
2014Detailed filing. Detailed filing data is available for this year.$4.23$0.21$4.02$0.73$1.15$0.42
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.85$0.42$4.43$0.70$1.32$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$0.62$5.05$1.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.90$0.81$6.09$1.36
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$1.00$2.61$0.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Gross Receipts
$80,618
Mission and Program Overview

Mission

The association provides atv and snowmobile trail maintenance in sherburne county, mn. Maintenance of these trails include grooming, tree trimming, signage, construction of bridges, etc. All trail grooming activities must meet mn department of natural resources (dnr) requirements and follow dnr guidelines.

The Association provides snowmobile trail maintenance in Sherburne County, MN. All trail grooming activities must meet MN Department of Natural Resources (DNR) requirements and guidelines

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$282,341$250,903▼ $31,438
Savings and Temporary Cash Investments$118,389$168,389▲ $50,000
Cash and Non-Interest-Bearing Accounts$66,964$57,135▼ $9,829
Total Assets$467,694$476,427▲ $8,733
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$467,694$476,427▲ $8,733
Total Net Assets Fund Balance$467,694$476,427▲ $8,733
Total Liabilities and Net Assets / Fund Balance$467,694$476,427▲ $8,733

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$250,903$625,980$876,883
Compensation and Service Providers

Board Members and Trustees

NameTitle
John GilbertsonPresident
Scotty HarderVice President
Larry GallusMaintenance Coordinator
Brad BoserSecretary
Steve CollinsTrail Coordinator
Bryan GalligherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$80,548
Program Service Revenue
$0
Investment Income
$70
Other Revenue
$0
All Other Contributions
$18,600
Change in Net Assets
$8,733
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$71,885
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$48,288--$48,288
Occupancy$9,893--$9,893
Insurance$2,898--$2,898
Fees for Services Accounting$600--$600
Office Expenses$251--$251
Other Expenses$42--$42
Total Functional Expenses$71,885$0$0$71,885
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

Annually, members will elect the board and officers.

Form 990 governing body review Part VI line 11

No review was or will be conducted.

Governing documents etc available to public Part VI line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Sherburne County Trail Association
EIN
41-1610177
In Care Of
% Chris Cotton
Address
PO Box 272, Elk River, MN 55330

Signing Officer

Name
Chris Cotton
Title
Treasurer
Phone
6125083034
Signed
2025-05-08
Discuss with paid preparer
No

Organization Details

Principal Officer
Scotty Harder
Formed
2006
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Betts & Hayes Ltd
Address
801 Meander Court, Medina, MN 55340
Preparer
George D Betts CPA
Phone
7634783169
Raw XML Appendix326 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
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IRS990/BooksInCareOfDetail/USAddress/CityNm0Elk River
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt048288
IRS990/DepreciationDepletionGrp/TotalAmt048288
IRS990/Desc0The organization is responsible for the grooming and maintenance of snowmobile trails within Sherburne County, MN.
IRS990/DescribedInSection501c3Ind0true
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Brad Boser
IRS990/Form990PartVIISectionAGrp/PersonNm1Steve Collins
IRS990/Form990PartVIISectionAGrp/PersonNm2Bryan Galligher
IRS990/Form990PartVIISectionAGrp/PersonNm3Larry Gallus
IRS990/Form990PartVIISectionAGrp/PersonNm4John Gilbertson
IRS990/Form990PartVIISectionAGrp/PersonNm5Scotty Harder
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trail Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Maintenance Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
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IRS990/GrossReceiptsAmt080618
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IRS990/IRPDocumentCnt00
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IRS990/LandBldgEquipAccumDeprecAmt0625980
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
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ReturnHeader/ReturnTs02025-05-12T17:22:22-04:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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