Civic Intelligence

Lost River Trails Inc

EIN 41-1921468 • 501(c)7 • Kelliher, MN

Profile

Provide safe and groomed snowmobile trails

25284 Highway 1 NEKelliher, MN 56650

n/A

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

82nd percentile

20%

Higher net margin than 82% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$550

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-4.7%

Faster revenue growth than 34% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$94,503

Up $9,705 (+11%) from 2023

Liabilities

Down

$753

Down $26 (-3.3%) from 2023

Net Assets

Up

$93,750

Up $9,731 (+12%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin82nd percentile

Revenue

Down

$48,036

Down $2,371 (-4.7%) from 2023

Expenses

Down

$38,304

Down $17,306 (-31%) from 2023

Net Income

Up

$9,732

Up $14,935 (+287%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$300K$200K$100K$0Assets 2010: $48,066Liabilities 2010: $02010Assets 2011: $31,858Liabilities 2011: $02011Assets 2012: $221,569Liabilities 2012: $121,6122012Assets 2013: $226,821Liabilities 2013: $49,6102013Assets 2014: $197,616Liabilities 2014: $674Net Assets 2014: $196,9422014Assets 2015: $182,365Net Assets 2015: $182,3652015Assets 2016: $164,994Liabilities 2016: $658Net Assets 2016: $164,3362016Assets 2017: $137,896Liabilities 2017: $655Net Assets 2017: $137,2412017Assets 2018: $110,976Liabilities 2018: $779Net Assets 2018: $110,1972018Assets 2020: $87,292Liabilities 2020: $2,488Net Assets 2020: $84,8042020Assets 2021: $98,614Liabilities 2021: $744Net Assets 2021: $97,8702021Assets 2022: $89,952Liabilities 2022: $730Net Assets 2022: $89,2222022Assets 2023: $84,798Liabilities 2023: $779Net Assets 2023: $84,0192023Assets 2024: $94,503Liabilities 2024: $753Net Assets 2024: $93,7502024

Highlighted filing

2024

Assets$94,503
Liabilities$753
Net Assets$93,750
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $59,854Expenses 2010: $37,658Net Income 2010: $22,1962010Revenue 2011: $28,196Expenses 2011: $44,404Net Income 2011: -$16,2082011Revenue 2012: $110,549Expenses 2012: $42,450Net Income 2012: $68,0992012Revenue 2013: $129,988Expenses 2013: $52,734Net Income 2013: $77,2542013Revenue 2014: $95,987Expenses 2014: $76,255Net Income 2014: $19,7322014Revenue 2015: $47,952Expenses 2015: $62,528Net Income 2015: -$14,5762015Revenue 2016: $43,643Expenses 2016: $61,674Net Income 2016: -$18,0312016Revenue 2017: $42,355Expenses 2017: $69,449Net Income 2017: -$27,0942017Revenue 2018: $47,751Expenses 2018: $74,797Net Income 2018: -$27,0462018Revenue 2020: $53,717Expenses 2020: $58,982Net Income 2020: -$5,2652020Revenue 2021: $64,120Expenses 2021: $51,048Net Income 2021: $13,0722021Revenue 2022: $52,063Expenses 2022: $60,712Net Income 2022: -$8,6492022Revenue 2023: $50,407Expenses 2023: $55,610Net Income 2023: -$5,2032023Revenue 2024: $48,036Expenses 2024: $38,304Net Income 2024: $9,7322024

Highlighted filing

2024

Revenue$48,036
Expenses$38,304
Net Income$9,732
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$94,503
Liabilities
$753
Net assets
$93,750
Revenue
$48,036
Expenses
$38,304
Net income
$9,732
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.94$0.48$0.38$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.84$0.50$0.56$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.01$0.89$0.52$0.61$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.98$0.64$0.51$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.85$0.54$0.59$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.48$0.75$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.01$1.37$0.42$0.69$0.27
2016Detailed filing. Detailed filing data is available for this year.$1.65$0.01$1.64$0.44$0.62$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.82$1.82$0.48$0.63$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.98$0.01$1.97$0.96$0.76$0.20
2013Summary only. Only limited summary data is available for this year.$2.27$0.50$1.30$0.53$0.77
2012Summary only. Only limited summary data is available for this year.$2.22$1.22$1.11$0.42$0.68
2011Summary only. Only limited summary data is available for this year.$0.32$0.00$0.28$0.44$0.16
2010Summary only. Only limited summary data is available for this year.$0.48$0.00$0.60$0.38$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.0
Gross Receipts
$48,036
Mission and Program Overview

Mission

Provide safe and groomed snowmobile trails

Program Services

DescriptionGrantsExpenses
FOR PUBLIC RECREATIONAL USE IN NORTHERN MN.--
FOR PUBLIC RECREATIONAL USE IN NORTHERN MN.--
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
FRANKLYN HANDTreasurer-$550-$550
BRENT EGGENSecretary-$300-$300
DAVID HANSONBoard Member-$0--
SCOTT WALDOPresident-$0--
RAY BERGERBoard Member-$0--
REED RENNEMOVice Preside-$0--
WADE RENNEMOBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Lost River Trails Inc
EIN
41-1921468
Phone
2182390022
Address
25284 HIGHWAY 1 NE, KELLIHER, MN 56650

Signing Officer

Name
Franklyn Hand
Title
Treasurer
Phone
2182390022
Signed
2025-09-03
Discuss with paid preparer
Yes

Preparer

Firm
Krigbaum & Jones Ltd
Address
1420 BELTRAMI AVE NW, BEMIDJI, MN 56601
Preparer
Dane a Jones
Phone
2187513812
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses insurance 4,608 bank charges 17 dues & membership 66 fuel 1,566 supplies 1,395 outside services 1,360 repairs & maintenance 1,010 scholarship 1,000 real estate taxes 198 miscellaneous 500 equipment rental 400 non-investment depreciation 12,072 total 24,192”

Form 990-ez, Part II, Line 24

“Equipment 291,070 291,070 less accumulated depreciation 259,591 271,663 other receivable 0 0 total 31,479 19,407”

Form 990-ez, Part II, Line 26

“Fed/fica payable 693 674 state wh 86 79”

Form 990-ez, Part III, Line 31

“For public recreational use in northern mn.”

Raw XML Appendix121 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/BooksInCareOfDetail/PersonNm0FRANKLYN HAND
IRS990EZ/BooksInCareOfDetail/PhoneNum02182390022
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt025284 HWY 1 NE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KELLIHER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd056650
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt053318
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt075096
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt047353
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt09732
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01612
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt084797
IRS990EZ/Form990TotalAssetsGrp/EOYAmt094503
IRS990EZ/GrossReceiptsAmt048036
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0683
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt084018
IRS990EZ/NetAssetsOrFundBalancesEOYAmt093750
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt084018
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt093750
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1550
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt5300
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID HANSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1FRANKLYN HAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SCOTT WALDO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RAY BERGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4REED RENNEMO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BRENT EGGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6WADE RENNEMO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt031479
IRS990EZ/OtherAssetsTotalDetail/EOYAmt019407
IRS990EZ/OtherExpensesTotalAmt024192
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE SAFE AND GROOMED SNOWMOBILE TRAILS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FOR PUBLIC RECREATIONAL USE IN NORTHERN MN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1FOR PUBLIC RECREATIONAL USE IN NORTHERN MN.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt012500
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0779
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0753
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt038304
IRS990EZ/TotalRevenueAmt048036
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 4,608 BANK CHARGES 17 DUES & MEMBERSHIP 66 FUEL 1,566 SUPPLIES 1,395 OUTSIDE SERVICES 1,360 REPAIRS & MAINTENANCE 1,010 SCHOLARSHIP 1,000 REAL ESTATE TAXES 198 MISCELLANEOUS 500 EQUIPMENT RENTAL 400 NON-INVESTMENT DEPRECIATION 12,072 TOTAL 24,192
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUIPMENT 291,070 291,070 LESS ACCUMULATED DEPRECIATION 259,591 271,663 OTHER RECEIVABLE 0 0 TOTAL 31,479 19,407
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FED/FICA PAYABLE 693 674 STATE WH 86 79
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FOR PUBLIC RECREATIONAL USE IN NORTHERN MN.
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, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANKLYN HAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02182390022
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOST RIVER TRAILS INC
ReturnHeader/Filer/BusinessNameControlTxt0LOST
ReturnHeader/Filer/EIN0411921468
ReturnHeader/Filer/PhoneNum02182390022
ReturnHeader/Filer/USAddress/AddressLine1Txt025284 HIGHWAY 1 NE
ReturnHeader/Filer/USAddress/CityNm0KELLIHER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056650
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0134203180
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KRIGBAUM & JONES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01420 BELTRAMI AVE NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEMIDJI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056601
ReturnHeader/PreparerPersonGrp/PhoneNum02187513812
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANE A JONES
ReturnHeader/ReturnTs02025-09-12T11:38:00-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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