Civic Intelligence

West Michigan Mountain Biking

EIN 45-3265739 • 501(c)3 • Ada, MI

Profile

The mission of the wmmba is to promote responsible mountain biking and to work toward the goals of common land access and natural resource protection through interaction with policy makers, the cycling industry, race promoters, mountain bikers and other trail users. Our membership represents all levels of riders, from beginners to world champion racers. Our common passion for trail riding and stewardship brings us together as a collective voice. Delveloping and maintaining trails - our volunteers design, develop, and maintain trails through out west michigan, working with every major recreation land manager. Within west michigan alone, the wmmba has designed, developed, and/or maintains over 100 miles of off road trails. Our trail design volunteers are trained by wmmba using wmmba standards. Promoting proper trail use - we educate all users on proper trail use that is environmentally sound and socially responsible through our website, newsletters, brochures, posters and emails.

7125 Headley St 935Ada, MI 49301

www.wmmba.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.02x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

28th percentile

-13%

Higher net margin than 28% 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

35th percentile

-16%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

86th percentile

61%

Faster revenue growth than 86% of similar nonprofits.

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

Assets

Down

$60,036

Down $11,726 (-16%) from 2023

Liabilities

Up

$1,451

Up $1,211 (+505%) from 2023

Net Assets

Down

$58,585

Down $12,937 (-18%) from 2023

Revenue

Up

$96,241

Up $36,348 (+61%) from 2023

Expenses

Up

$109,178

Up $62,382 (+133%) from 2023

Net Income

Down

-$12,937

Down $26,034 (-199%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $54,289Liabilities 2012: $0Net Assets 2012: $54,2892012Assets 2013: $35,212Liabilities 2013: $0Net Assets 2013: $35,2122013Assets 2014: $56,139Net Assets 2014: $56,1392014Assets 2015: $81,216Net Assets 2015: $81,2162015Assets 2016: $132,521Net Assets 2016: $132,5212016Assets 2017: $64,448Net Assets 2017: $64,4482017Assets 2018: $83,217Net Assets 2018: $83,2172018Assets 2019: $80,601Net Assets 2019: $80,6012019Assets 2020: $64,289Net Assets 2020: $64,2892020Assets 2021: $96,053Liabilities 2021: $19Net Assets 2021: $96,0342021Assets 2022: $60,367Liabilities 2022: $1,942Net Assets 2022: $58,4252022Assets 2023: $71,762Liabilities 2023: $240Net Assets 2023: $71,5222023Assets 2024: $60,036Liabilities 2024: $1,451Net Assets 2024: $58,5852024

Highlighted filing

2024

Assets$60,036
Liabilities$1,451
Net Assets$58,585

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $84,766Expenses 2012: $50,570Net Income 2012: $34,1962012Revenue 2013: $62,445Expenses 2013: $81,522Net Income 2013: -$19,0772013Revenue 2014: $34,715Expenses 2014: $13,787Net Income 2014: $20,9282014Revenue 2015: $41,338Expenses 2015: $16,261Net Income 2015: $25,0772015Revenue 2016: $75,456Expenses 2016: $24,151Net Income 2016: $51,3052016Revenue 2017: $116,933Expenses 2017: $185,007Net Income 2017: -$68,0742017Revenue 2018: $63,322Expenses 2018: $44,553Net Income 2018: $18,7692018Revenue 2019: $113,868Expenses 2019: $116,484Net Income 2019: -$2,6162019Revenue 2020: $52,100Expenses 2020: $68,412Net Income 2020: -$16,3122020Revenue 2021: $66,025Expenses 2021: $34,279Net Income 2021: $31,7462021Revenue 2022: $84,283Expenses 2022: $121,892Net Income 2022: -$37,6092022Revenue 2023: $59,893Expenses 2023: $46,796Net Income 2023: $13,0972023Revenue 2024: $96,241Expenses 2024: $109,178Net Income 2024: -$12,9372024

Highlighted filing

2024

Revenue$96,241
Expenses$109,178
Net Income-$12,937

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.0
Gross Receipts
$97,966
Mission and Program Overview

Mission

The mission of the wmmba is to promote responsible mountain biking and to work toward the goals of common land access and natural resource protection through interaction with policy makers, the cycling industry, race promoters, mountain bikers and other trail users. Our membership represents all levels of riders, from beginners to world champion racers. Our common passion for trail riding and stewardship brings us together as a collective voice.developing and maintaining trails - our volunteers design, develop, and maintain trails through out west michigan, working with every major recreation land manager. Within west michigan alone, the wmmba has designed, developed and/or maintains over 100 miles of off road trails. Our trail design volunteers are trained by imba using standards.promoting proper trail use - we educate all users on proper trail use that is environmentally sound and socially responsible through our web site, newsletters, brochures, posters, emails.

The mission of the wmmba is to promote responsible mountain biking and to work toward the goals of common land access and natural resource protection through interaction with policy makers, the cycling industry, race promoters, mountain bikers and other trail users. Our membership represents all levels of riders, from beginners to world champion racers. Our common passion for trail riding and stewardship brings us together as a collective voice. Delveloping and maintaining trails - our volunteers design, develop, and maintain trails through out west michigan, working with every major recreation land manager. Within west michigan alone, the wmmba has designed, developed, and/or maintains over 100 miles of off road trails. Our trail design volunteers are trained by wmmba using wmmba standards. Promoting proper trail use - we educate all users on proper trail use that is environmentally sound and socially responsible through our website, newsletters, brochures, posters and emails.

Program Services

DescriptionGrantsExpenses
TRAIL MAINTENANCE - ON THE FOLLOWING TRAILS: CANNON TOWNSHIP TRAIL, CANNONSBURG SKI AREA, CANNONSBURG STATE GAME AREA, GRAND RAPDIS URBAN BIKE PARK, IONIA, KEN-O-SHA TRAIL, LUTTON PARK, YANKEE SPRINGS, WAHFIELD-$79,937
NON-ATTRIBUTABLE PROGRAM EXPENSES (SEE EXPENSES LISTED ON SCH. O)-$19,670
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAN FRAYERPresidentPT$0--
DON LAWLESSSecretaryPT$0--
CARLY GIZINKSKITreasurerPT$0--
JUSTIN SIMPLSONDirectorPT$0--
JAMES HAYESDirectorPT$0--
BRIAN DAVISDirectorPT$0--
HANNAH LAWRENCEDirectorPT$0--
IAN VERHEYDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
West Michigan Mountain Biking
EIN
45-3265739
Phone
6164379300
Address
7125 HEADLEY ST 935, ADA, MI 49301

Signing Officer

Name
Dan Frayer
Title
President
Phone
6164379300
Signed
2025-10-23
Discuss with paid preparer
Yes

Preparer

Firm
Echelbarger Himebaugh Tamm & Co Pc
Address
7500 FULTON ST E, ADA, MI 49301
Preparer
David G Echelbarger CPA
Phone
6165753482
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses outside expenses 19,131 equipment expense - other 5,552 trail expenses 57,230 operations 9,571 miscellaneous expense 1,469 special event expense 14,132 connections 1,554 total 108,639

Form 990-ez, Part II, Line 24

Equipment 16,584 16,584 less accumulated depreciation 16,584 16,584 total 0 0

Form 990-ez, Part II, Line 26

Credit card liability 240 1,451

Form 990-ez, Part III

The mission of the wmmba is to promote responsible mountain biking and to work toward the goals of common land access and natural resource protection through interaction with policy makers, the cycling industry, race promoters, mountain bikers and other trail users. Our membership represents all levels of riders, from beginners to world champion racers. Our common passion for trail riding and stewardship brings us together as a collective voice. Delveloping and maintaining trails - our volunteers design, develop, and maintain trails through out west michigan, working with every major recreation land manager. Within west michigan alone, the wmmba has designed, developed, and/or maintains over 100 miles of off road trails. Our trail design volunteers are trained by wmmba using wmmba standards. Promoting proper trail use - we educate all users on proper trail use that is environmentally sound and socially responsible through our website, newsletters, brochures, posters and emails.

Form 990-ez, Part III, Line 31

Non-attributable program expenses (see expenses listed on sch. O)

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

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OUTSIDE EXPENSES 19,131 EQUIPMENT EXPENSE - OTHER 5,552 TRAIL EXPENSES 57,230 OPERATIONS 9,571 MISCELLANEOUS EXPENSE 1,469 SPECIAL EVENT EXPENSE 14,132 CONNECTIONS 1,554 TOTAL 108,639
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUIPMENT 16,584 16,584 LESS ACCUMULATED DEPRECIATION 16,584 16,584 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CREDIT CARD LIABILITY 240 1,451
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MISSION OF THE WMMBA IS TO PROMOTE RESPONSIBLE MOUNTAIN BIKING AND TO WORK TOWARD THE GOALS OF COMMON LAND ACCESS AND NATURAL RESOURCE PROTECTION THROUGH INTERACTION WITH POLICY MAKERS, THE CYCLING INDUSTRY, RACE PROMOTERS, MOUNTAIN BIKERS AND OTHER TRAIL USERS. OUR MEMBERSHIP REPRESENTS ALL LEVELS OF RIDERS, FROM BEGINNERS TO WORLD CHAMPION RACERS. OUR COMMON PASSION FOR TRAIL RIDING AND STEWARDSHIP BRINGS US TOGETHER AS A COLLECTIVE VOICE. DELVELOPING AND MAINTAINING TRAILS - OUR VOLUNTEERS DESIGN, DEVELOP, AND MAINTAIN TRAILS THROUGH OUT WEST MICHIGAN, WORKING WITH EVERY MAJOR RECREATION LAND MANAGER. WITHIN WEST MICHIGAN ALONE, THE WMMBA HAS DESIGNED, DEVELOPED, AND/OR MAINTAINS OVER 100 MILES OF OFF ROAD TRAILS. OUR TRAIL DESIGN VOLUNTEERS ARE TRAINED BY WMMBA USING WMMBA STANDARDS. PROMOTING PROPER TRAIL USE - WE EDUCATE ALL USERS ON PROPER TRAIL USE THAT IS ENVIRONMENTALLY SOUND AND SOCIALLY RESPONSIBLE THROUGH OUR WEBSITE, NEWSLETTERS, BROCHURES, POSTERS AND EMAILS.
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