Civic Intelligence

Forest Lake Area Trail System

EIN 81-2935540 • 501(c)3 • Kirksville, MO

Profile

Build and maintain a network of recreational hiking and bicycling trails in an and around Kirksville, Missouri.

806 South Halliburton StreetKirksville, MO 63501

kvflats.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

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

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

18th percentile

-34%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

16th percentile

-55%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

81st percentile

37%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$8,146

Down $31,441 (-79%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$8,146

Down $31,441 (-79%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin18th percentile

Revenue

Up

$93,489

Up $30,832 (+49%) from 2023

Expenses

Up

$124,930

Up $62,150 (+99%) from 2023

Net Income

Down

-$31,441

Down $31,318 (-25462%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$150K$100K$50K$0-$50KAssets 2016: $64,272Liabilities 2016: $02016Assets 2017: $100,764Liabilities 2017: $02017Assets 2018: $119,088Liabilities 2018: $02018Assets 2019: $80,057Liabilities 2019: $02019Assets 2020: $26,559Liabilities 2020: -$30,0002020Assets 2021: $36,727Liabilities 2021: $40,000Net Assets 2021: -$3,2732021Assets 2022: $39,710Liabilities 2022: $0Net Assets 2022: $39,7102022Assets 2023: $39,587Liabilities 2023: $0Net Assets 2023: $39,5872023Assets 2024: $8,146Liabilities 2024: $0Net Assets 2024: $8,1462024

Highlighted filing

2024

Assets$8,146
Liabilities$0
Net Assets$8,146
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

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

$300K$200K$100K$0-$100KRevenue 2016: $69,809Expenses 2016: $5,537Net Income 2016: $64,2722016Revenue 2017: $43,314Expenses 2017: $6,822Net Income 2017: $36,4922017Revenue 2018: $18,790Expenses 2018: $466Net Income 2018: $18,3242018Revenue 2019: $24,529Expenses 2019: $64,380Net Income 2019: -$39,8512019Revenue 2020: $146,547Expenses 2020: $231,770Net Income 2020: -$85,2232020Revenue 2021: $164,014Expenses 2021: $155,765Net Income 2021: $8,2492021Revenue 2022: $49,494Expenses 2022: $6,511Net Income 2022: $42,9832022Revenue 2023: $62,657Expenses 2023: $62,780Net Income 2023: -$1232023Revenue 2024: $93,489Expenses 2024: $124,930Net Income 2024: -$31,4412024

Highlighted filing

2024

Revenue$93,489
Expenses$124,930
Net Income-$31,441
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$8,146
Liabilities
$0
Net assets
$8,146
Revenue
$93,489
Expenses
$124,930
Net income
-$31,441
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.93$1.25$0.31
2023Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.63$0.63$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.49$0.07$0.43
2021Detailed filing. Detailed filing data is available for this year.$0.37$0.40$0.03$1.64$1.56$0.08
2020Summary only. Only limited summary data is available for this year.$0.27$0.30$1.47$2.32$0.85
2019Summary only. Only limited summary data is available for this year.$0.80$0.00$0.25$0.64$0.40
2018Summary only. Only limited summary data is available for this year.$1.19$0.00$0.19$0.00$0.18
2017Summary only. Only limited summary data is available for this year.$1.01$0.00$0.43$0.07$0.36
2016Summary only. Only limited summary data is available for this year.$0.64$0.00$0.70$0.06$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 20, 2025
Return Version
2024v5.0
Gross Receipts
$93,489
Mission and Program Overview

Mission

Build and maintain a network of recreational hiking and bicycling trails in an and around Kirksville, Missouri.

Program Services

DescriptionGrantsExpenses
Engaged the service of a variety of local contractors including Peckosh Landscaping, Compass Electric, Lemmon Landscaping, and Stanton Concrete to complete the construction of a parking lot at the FLATS Theta Psi Trailhead in Kirksville, MO. The trailhead/park and adjacent .75 mile public trail and park project was completed with FLATS funds as well as via a matching grant from the Missouri Department of Conservation of approximately $50,000 as well as $19000 of assistance from the City of Kirksville.$0$112,119
Conducted the 14th annual FLATS Trail Half Marathon, a footrace located within Thousand Hills State Park, one of the trails which our organization maintains. Approximately 80 participants registered and raced on October 5, 2024.$0$3,296
Continued maintenance of 10 miles of public trail located in Thousand Hills State Park and Missouri Department of Conservation Land. Maintenance is carried out through volunteer hours and use of FLATS equipment.$0$300
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel MartinBoard President (2020-Present)-$0--
Royce KallerudBoard Vice President (2020-Present)-$0--
Theodore FrushourBoard Treasurer And Secretary-$0--
Megan Bonham SmithBoard Director-$0--
Debi BoughtonBoard Director-$0--
Randall SmithBoard Director-$0--
Filing and Contact Details

Filer

Filer Name
Forest Lake Area Trail System
EIN
81-2935540
Phone
6609881798
Address
806 South Halliburton Street, Kirksville, MO 63501

Signing Officer

Name
Theodore Frushour
Title
Treasurer
Phone
6609881798
Signed
2025-11-20
Raw XML Appendix201 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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ReasonableCauseExplanation/ExplanationTxt0No reasonable cause, Treasurer error
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Theodore Frushour
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06609881798
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOREST LAKE AREA TRAIL SYSTEM
ReturnHeader/Filer/BusinessNameControlTxt0FORE
ReturnHeader/Filer/EIN0812935540
ReturnHeader/Filer/PhoneNum06609881798
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ReturnHeader/Filer/USAddress/ZIPCd063501
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ReturnHeader/ReturnTs02025-11-20T16:46:05-07:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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