Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Forks Area Trails Club
EIN 47-2174459 • 501(c)3 • The Forks Plt, ME
Pub. 78 Eligible990-N Coverage
Profile
Develop, maintain and create recreational trails.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.14x
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
9th percentile
Faster revenue growth than 9% of similar nonprofits.
Balance Sheet
Assets
Down$342,031
Down $26,679 (-7.2%) from 2023
Liabilities
Up$48,023
Up $28,485 (+146%) from 2023
Net Assets
Down$294,008
Down $55,164 (-16%) from 2023
Revenue
Down$71,764
Down $332,383 (-82%) from 2023
Expenses
Up$126,928
Up $49,697 (+64%) from 2023
Net Income
Down-$55,164
Down $382,080 (-117%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $342,031
- Liabilities
- $48,023
- Net assets
- $294,008
- Revenue
- $71,764
- Expenses
- $126,928
- Net income
- -$55,164
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 22, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $71,764
Mission and Program Overview
Mission
Develop, maintain and create recreational trails.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| DEVELOP, MAINTAIN AND CREATE RECREATIONAL TRAILS. | $0 | $126,928 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BEN TOWLE | President | - | $0 | - | - |
| JIM YEARWOOD | Vice President | - | $0 | - | - |
| PAUL YEARWOOD | Treasurer | - | $0 | - | - |
| RUSSELL WALTERS | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Forks Area Trails Club
- EIN
- 47-2174459
- Phone
- 2076632271
- Address
- 1771 US ROUTE 201, THE FORKS PLT, ME 04985
Signing Officer
- Name
- Ben Towle
- Title
- President
- Phone
- 2076632271
- Signed
- 2025-07-22
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wipfli Llp
- Address
- 1 MARKET SQUARE, AUGUSTA, ME 04330-4637
- Preparer
- Joshua Callnan CPA
- Phone
- 2076224766
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 67,540. Description: other expenses. Amount: 30,625. Total to form 990-ez, line 14: 98,165.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: groomer fuel. Amount: 5,437. Description: insurance. Amount: 11,603. Description: payroll taxes. Amount: 953. Description: supplies. Amount: 394. Total to form 990-ez, line 16: 18,387.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 279,095. End of year amount: 227,236.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: notes payable. Beg. Of year amount: 18,954. End of year amount: 18,954. Description: accounts payable other. Beg. Of year amount: 584. End of year amount: 29,069.”
Raw XML Appendix161 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.
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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2076634466 |
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | THE FORKS PLT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04985 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 89615 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 114795 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 68889 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -55164 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4734 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 368710 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 342031 |
| IRS990EZ/GrossReceiptsAmt | 0 | 71764 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 2875 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 349172 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 294008 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 349172 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 294008 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 98165 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.30 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.30 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BEN TOWLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JIM YEARWOOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PAUL YEARWOOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RUSSELL WALTERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 279095 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 227236 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 18387 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | DEVELOP, MAINTAIN AND CREATE RECREATIONAL TRAILS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | DEVELOP, MAINTAIN AND CREATE RECREATIONAL TRAILS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 126928 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 5642 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 19538 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 48023 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 126928 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 126928 |
| IRS990EZ/TotalRevenueAmt | 0 | 71764 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.NORTHERNOUTDOORS.COM |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 71764 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 404147 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 55409 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 91691 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 174276 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 797287 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6706 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 695 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 7401 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.83780 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.84330 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 674195 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 123092 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 71764 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 404147 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 55409 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 91691 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 174276 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 797287 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 804688 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: DEPRECIATION. AMOUNT: 67,540. DESCRIPTION: OTHER EXPENSES. AMOUNT: 30,625. TOTAL TO FORM 990-EZ, LINE 14: 98,165. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: GROOMER FUEL. AMOUNT: 5,437. DESCRIPTION: INSURANCE. AMOUNT: 11,603. DESCRIPTION: PAYROLL TAXES. AMOUNT: 953. DESCRIPTION: SUPPLIES. AMOUNT: 394. TOTAL TO FORM 990-EZ, LINE 16: 18,387. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 279,095. END OF YEAR AMOUNT: 227,236. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: NOTES PAYABLE. BEG. OF YEAR AMOUNT: 18,954. END OF YEAR AMOUNT: 18,954. DESCRIPTION: ACCOUNTS PAYABLE OTHER. BEG. OF YEAR AMOUNT: 584. END OF YEAR AMOUNT: 29,069. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BEN TOWLE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2076632271 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FORKS AREA TRAILS CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FORK |
| ReturnHeader/Filer/EIN | 0 | 472174459 |
| ReturnHeader/Filer/PhoneNum | 0 | 2076632271 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1771 US ROUTE 201 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | THE FORKS PLT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 04985 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 390758449 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WIPFLI LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1 MARKET SQUARE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AUGUSTA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 043304637 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2076224766 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSHUA CALLNAN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-07-28T14:29:23-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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