Civic Intelligence

Little Rice Atv Club Inc.

EIN 83-1257710 • 501(c)3 • Hazelhurst, WI

Pub. 78 Eligible

Profile

Build and maintain atv and snowmobile trails

4990 Willow Dam RdHazelhurst, WI 54531

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

24th percentile

-18%

Higher net margin than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

28th percentile

-27%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-35%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$217,454

Down $79,390 (-27%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$217,454

Down $14,390 (-6.2%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin24th percentile

Revenue

Down

$78,580

Down $43,117 (-35%) from 2024

Expenses

Up

$92,970

Up $12,747 (+16%) from 2024

Net Income

Down

-$14,390

Down $55,864 (-135%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$300K$200K$100K$0Assets 2018: $141,698Liabilities 2018: $9,037Net Assets 2018: $132,6612018Assets 2019: $148,264Liabilities 2019: $0Net Assets 2019: $148,2642019Assets 2020: $191,261Liabilities 2020: $28,770Net Assets 2020: $162,4912020Assets 2021: $180,814Liabilities 2021: $0Net Assets 2021: $180,8142021Assets 2022: $160,037Net Assets 2022: $160,0372022Assets 2023: $190,370Net Assets 2023: $190,3702023Assets 2024: $296,844Liabilities 2024: $65,000Net Assets 2024: $231,8442024Assets 2025: $217,454Net Assets 2025: $217,4542025

Highlighted filing

2025

Assets$217,454
Liabilities-
Net Assets$217,454
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

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

$150K$100K$50K$0-$50KRevenue 2018: $34,814Expenses 2018: $23,653Net Income 2018: $11,1612018Revenue 2019: $56,015Expenses 2019: $40,412Net Income 2019: $15,6032019Revenue 2020: $52,917Expenses 2020: $38,690Net Income 2020: $14,2272020Revenue 2021: $68,322Expenses 2021: $49,999Net Income 2021: $18,3232021Revenue 2022: $68,600Expenses 2022: $89,377Net Income 2022: -$20,7772022Revenue 2023: $82,305Expenses 2023: $51,972Net Income 2023: $30,3332023Revenue 2024: $121,697Expenses 2024: $80,223Net Income 2024: $41,4742024Revenue 2025: $78,580Expenses 2025: $92,970Net Income 2025: -$14,3902025

Highlighted filing

2025

Revenue$78,580
Expenses$92,970
Net Income-$14,390
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$217,454
Liabilities
-
Net assets
$217,454
Revenue
$78,580
Expenses
$92,970
Net income
-$14,390
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.17$2.17$0.79$0.93$0.14
2024Detailed filing. Detailed filing data is available for this year.$2.97$0.65$2.32$1.22$0.80$0.41
2023Detailed filing. Detailed filing data is available for this year.$1.90$1.90$0.82$0.52$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.60$1.60$0.69$0.89$0.21
2021Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.68$0.50$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.91$0.29$1.62$0.53$0.39$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.56$0.40$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.42$0.09$1.33$0.35$0.24$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 1, 2026
Return Version
2025v4.0
Gross Receipts
$150,948
Mission and Program Overview

Mission

Build and maintain atv and snowmobile trails

Program Services

DescriptionGrantsExpenses
BUILD AND MAINTAIN ATV AND SNOWMOBILE TRAILS-$92,970
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JIM KOCHERPresident-$0--
BUCKY LUCASVice Preside-$0--
MARY KOCHERSecretary-$0--
GLORIA HAMMONDTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
July 4th$34,789$34,789$22,973$11,816
Labor Day$33,354$33,354$28,413$4,941
Total Events$101,048$101,048$72,368$28,680
Filing and Contact Details

Filer

Filer Name
Little Rice Atv Club Inc
EIN
83-1257710
Phone
7154538432
Address
4990 WILLOW DAM RD, HAZELHURST, WI 54531

Signing Officer

Name
Jim Kocher
Title
President
Phone
7154538432
Signed
2026-03-01

Preparer

Firm
Gassner Company Sc
Address
117 S 3RD AVE, WAUSAU, WI 54401-4635
Preparer
Alexander J Gassner CPA
Phone
7158459231
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses repairs and maint 13,570 fuel 3,002 interest 2,142 wps 677 general admin 13,981 non-investment depreciation 59,598 total 92,970”

Form 990-ez, Part II, Line 24

“425,560 425,560 less accumulated depreciation 152,427 212,024 undepreciated basis in equipment 0 0 total 273,133 213,536”

Form 990-ez, Part II, Line 26

“Tractor notes payable 65,000 0”

Raw XML Appendix154 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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IRS990EZ/BooksInCareOfDetail/PhoneNum07154538432
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04990 WILLOW DAM RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HAZELHURST
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd054531
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt023711
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03918
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt049900
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-14390
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JIM KOCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BUCKY LUCAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARY KOCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3GLORIA HAMMOND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0273133
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0213536
IRS990EZ/OtherExpensesTotalAmt092970
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0BUILD AND MAINTAIN ATV AND SNOWMOBILE TRAILS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BUILD AND MAINTAIN ATV AND SNOWMOBILE TRAILS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt092970
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SpecialEventsNetIncomeLossAmt028680
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0WI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt065000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt092970
IRS990EZ/TotalProgramServiceExpensesAmt092970
IRS990EZ/TotalRevenueAmt078580
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt049900
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt033252
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03205
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01130
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0101048
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt098501
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0150948
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt072368
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0JULY 4TH
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0LABOR DAY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034789
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt033354
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt032905
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022973
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt028413
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES REPAIRS AND MAINT 13,570 FUEL 3,002 INTEREST 2,142 WPS 677 GENERAL ADMIN 13,981 NON-INVESTMENT DEPRECIATION 59,598 TOTAL 92,970
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1425,560 425,560 LESS ACCUMULATED DEPRECIATION 152,427 212,024 UNDEPRECIATED BASIS IN EQUIPMENT 0 0 TOTAL 273,133 213,536
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRACTOR NOTES PAYABLE 65,000 0
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
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM KOCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07154538432
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE RICE ATV CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0831257710
ReturnHeader/Filer/PhoneNum07154538432
ReturnHeader/Filer/USAddress/AddressLine1Txt04990 WILLOW DAM RD
ReturnHeader/Filer/USAddress/CityNm0HAZELHURST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054531
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391336018
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GASSNER COMPANY SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0117 S 3RD AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAUSAU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0544014635
ReturnHeader/PreparerPersonGrp/PhoneNum07158459231
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALEXANDER J GASSNER CPA
ReturnHeader/ReturnTs02026-02-14T09:22:57-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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