Civic Intelligence

Grand Lake Trail Grooming

EIN 84-0894352 • 501(c)3 • Grand Lake, CO

Profile

To maintain, groom, construct, and mark snowmobile trails for recreational purposes in grand lake, co 80447 area.

PO Box 1247Grand Lake, CO 80447

www.grandlaketrailgroomers.com

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

8th percentile

-139%

Higher net margin than 8% 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

22nd percentile

-42%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

22nd percentile

-40%

Faster revenue growth than 22% of similar nonprofits.

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

Assets

Down

$283,148

Down $205,996 (-42%) from 2023

Liabilities

Down

$30,000

Down $4,699 (-14%) from 2023

Net Assets

Down

$253,148

Down $201,297 (-44%) from 2023

Revenue

Down

$140,315

Down $93,140 (-40%) from 2023

Expenses

Up

$335,730

Up $283,413 (+542%) from 2023

Net Income

Down

-$195,415

Down $376,553 (-208%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $214,792Liabilities 2011: $1772011Assets 2012: $257,655Liabilities 2012: $1922012Assets 2013: $228,607Liabilities 2013: $1562013Assets 2014: $185,394Liabilities 2014: $8402014Assets 2015: $222,794Liabilities 2015: $02015Assets 2016: $200,483Liabilities 2016: $62016Assets 2017: $274,086Liabilities 2017: $63Net Assets 2017: $274,0232017Assets 2018: $382,014Liabilities 2018: $98,888Net Assets 2018: $283,1262018Assets 2019: $342,480Liabilities 2019: $0Net Assets 2019: $342,4802019Assets 2020: $313,572Liabilities 2020: $0Net Assets 2020: $313,5722020Assets 2021: $305,659Liabilities 2021: $1,201Net Assets 2021: $304,4582021Assets 2023: $489,144Liabilities 2023: $34,699Net Assets 2023: $454,4452023Assets 2024: $283,148Liabilities 2024: $30,000Net Assets 2024: $253,1482024

Highlighted filing

2024

Assets$283,148
Liabilities$30,000
Net Assets$253,148

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $165,950Expenses 2011: $157,613Net Income 2011: $8,3372011Revenue 2012: $168,865Expenses 2012: $126,017Net Income 2012: $42,8482012Revenue 2013: $85,771Expenses 2013: $114,783Net Income 2013: -$29,0122013Revenue 2014: $91,580Expenses 2014: $129,655Net Income 2014: -$38,0752014Revenue 2015: $131,850Expenses 2015: $93,610Net Income 2015: $38,2402015Revenue 2016: $101,484Expenses 2016: $123,801Net Income 2016: -$22,3172016Revenue 2017: $197,463Expenses 2017: $123,917Net Income 2017: $73,5462017Revenue 2018: $140,681Expenses 2018: $131,578Net Income 2018: $9,1032018Revenue 2019: $255,067Expenses 2019: $193,811Net Income 2019: $61,2562019Revenue 2020: $121,854Expenses 2020: $150,762Net Income 2020: -$28,9082020Revenue 2021: $97,912Expenses 2021: $107,027Net Income 2021: -$9,1152021Revenue 2023: $233,455Expenses 2023: $52,317Net Income 2023: $181,1382023Revenue 2024: $140,315Expenses 2024: $335,730Net Income 2024: -$195,4152024

Highlighted filing

2024

Revenue$140,315
Expenses$335,730
Net Income-$195,415

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.83$0.30$2.53$1.40$3.36$1.95
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.89$0.35$4.54$2.33$0.52$1.81
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$0.01$3.04$0.98$1.07$0.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.00$3.14$1.22$1.51$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.00$3.42$2.55$1.94$0.61
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.99$2.83$1.41$1.32$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.00$2.74$1.97$1.24$0.74
2016Summary only. Only limited summary data is available for this year.$2.00$0.00$1.01$1.24$0.22
2015Summary only. Only limited summary data is available for this year.$2.23$0.00$1.32$0.94$0.38
2014Summary only. Only limited summary data is available for this year.$1.85$0.01$0.92$1.30$0.38
2013Summary only. Only limited summary data is available for this year.$2.29$0.00$0.86$1.15$0.29
2012Summary only. Only limited summary data is available for this year.$2.58$0.00$1.69$1.26$0.43
2011Summary only. Only limited summary data is available for this year.$2.15$0.00$1.66$1.58$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$144,750
Mission and Program Overview

Mission

Maintain and Groom Snowmobile Trails

The organization was able to successfully groom trails and maintain a nice trail and keep them up for the public and help keep them safe.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$77,081$160,632▲ $83,551
Cash and Non-Interest-Bearing Accounts$344,860$102,693▼ $242,167
Prepaid Expenses and Deferred Charges$53,508$6,128▼ $47,380
Total Assets$489,144$283,148▼ $205,996
Other Assets Total$13,695$13,695→ $0
Liabilities
Other Liabilities$34,699$30,000▼ $4,699
Total Liabilities$34,699$30,000▼ $4,699
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$263,445$233,101▼ $30,344
Net Assets With Donor Restrictions$191,000$20,047▼ $170,953
Total Net Assets Fund Balance$454,445$253,148▼ $201,297
Total Liabilities and Net Assets / Fund Balance$489,144$283,148▼ $205,996

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$146,319$463,662$609,981
Leasehold Improvements$9,767$19,419$29,186
Buildings$4,546$1,368$5,914
Compensation and Service Providers

Board Members and Trustees

NameTitle
Craig WilkersonPresident
Michael SobonVice President
Arnold MillerDirector
Ted KellyDirector
Len Van HovenSecretary
Paul KaplanTreasure
Revenue and Support

Revenue Composition

Contributions and Grants
$125,316
Program Service Revenue
$0
Investment Income
$4,834
Other Revenue
$10,165
All Other Contributions
$69,598
Change in Net Assets
$-195,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$267,311
Salaries, Compensation, and Employee Benefits$68,419
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$183,996--$183,996
Other Salaries and Wages$63,089--$63,089
Occupancy$17,173--$17,173
Information Technology$9,210--$9,210
Fees for Services Accounting$5,824--$5,824
Insurance$5,417--$5,417
Payroll Taxes$5,330--$5,330
Advertising$670--$670
Conferences and Meetings$122--$122
Office Expenses$115--$115
Other Expenses$35--$35
Total Functional Expenses$335,730$0$0$335,730
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,250
Fundraising Direct Expenses$4,435
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Downpayment on Snowcat$30,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

GOVERNING BODY REVIEW

Form 990, Part VI, Section C, line 19

Governing documents, etc, available to the public. All documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Grand Lake Trail Grooming
EIN
84-0894352
Phone
9705090486
Address
PO BOX 1247, GRAND LAKE, CO 80447

Signing Officer

Name
Michael Sobon
Title
Vice President
Phone
9705090486
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Sobon
Formed
1981
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
0

Preparer

Firm
SingerLewak LLP
Address
2000 S Colorado Blvd Ste 2-200, Denver, CO 80222
Preparer
Eric Lake
Phone
3036946700
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Nd fines and penalties -1,212.

Raw XML Appendix363 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AdvertisingGrp/TotalAmt0670
IRS990/AllOtherContributionsAmt069598
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0MICHAEL SOBON
IRS990/BooksInCareOfDetail/PhoneNum09705090486
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1247
IRS990/BooksInCareOfDetail/USAddress/CityNm0GRAND LAKE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080447
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IRS990/CntrctRcvdGreaterThan100KCnt00
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IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
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IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt0183996
IRS990/DepreciationDepletionGrp/TotalAmt0183996
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IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
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IRS990/Form990PartVIISectionAGrp/PersonNm1TED KELLY
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IRS990/Form990PartVIISectionAGrp/PersonNm3LEN VAN HOVEN
IRS990/Form990PartVIISectionAGrp/PersonNm4ARNOLD MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm5PAUL KAPLAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURE
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndoorTanningServicesInd00
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
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IRS990/MoreThan5000KToIndividualsInd00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt04546
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01368
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05914
IRS990ScheduleD/EquipmentGrp/BookValueAmt0146319
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0463662
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0609981
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09767
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt019419
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt029186
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt030000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DOWNPAYMENT ON SNOWCAT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0160632
IRS990ScheduleD/TotalLiabilityAmt030000
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GOVERNING BODY REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, ETC, AVAILABLE TO THE PUBLIC. ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ND FINES AND PENALTIES -1,212.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0489144
IRS990/TotalAssetsEOYAmt0283148
IRS990/TotalAssetsGrp/BOYAmt0489144
IRS990/TotalAssetsGrp/EOYAmt0283148
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0125316
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0335730
IRS990/TotalFunctionalExpensesGrp/TotalAmt0335730
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034699
IRS990/TotalLiabilitiesEOYAmt030000
IRS990/TotalLiabilitiesGrp/BOYAmt034699
IRS990/TotalLiabilitiesGrp/EOYAmt030000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0454445
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0253148
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0335730
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt014649
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0350
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0140315
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0489144
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0283148
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1247
IRS990/USAddress/CityNm0GRAND LAKE
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080447
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.grandlaketrailgroomers.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL SOBON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09705090486
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRAND LAKE TRAIL GROOMING
ReturnHeader/Filer/BusinessNameControlTxt0GRAN
ReturnHeader/Filer/EIN0840894352
ReturnHeader/Filer/PhoneNum09705090486
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1247
ReturnHeader/Filer/USAddress/CityNm0GRAND LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080447
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952302617
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SingerLewak LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02000 S Colorado Blvd Ste 2-200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Denver
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080222
ReturnHeader/PreparerPersonGrp/PhoneNum03036946700
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eric Lake
ReturnHeader/ReturnTs02025-11-17T08:24:33-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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