Mountain Trails Foundation Inc.

“No review was or will be conducted.”

“No documents available to the public”

“Educational & informational programs: educational and informational programs are integrated into some of the other programs such as safety programs and repair clinics. In addition, the foundation provides public service announcements on local radio stations concerning trail conditions, trail user etiquette to avoid conflicts between hikers, bikers, and equestrian use on trails, wildlife conflicts, etc. This also involves working with local governmental jurisdictions on trail design and planning as well as right of way acquisition. Much of the executive director's time is spent at coordinating meetings, planning commission meetings, city and county council hearings, and working with land owners on trail access. Total program service expenses: 15,166. Trail events: the foundation sponsors and promotes annual events ranging from free weekly trail runs to trail running races and mountain bike races. All events are intended to promote awareness of public trails and help educate users on access and etiquette issues. The events attract approximately 600 participants annually. Total program service expenses: 79,607.”

“Book / tax depreciation difference 696”

“Automatic change request - application for change in accounting method - filed pursuant to rev.proc. 2011-14 taxpayer: mountain trails foundation, inc. P.o. Box 754 park city, ut 84060 ein: 87-0514223 designated automatic accounting method change number: 122 tax year of change: 2013 (january 1 to december 31, 2013) requested change in accounting method: change in overall method from the cash method to an accrual method. Section 481(a) adjustment: year immediately prior to year of change: 2012 income accrued but not received = 0.00 expenses accrued but not paid = 0.00 net section 481(a) adjustment = 0.00 the taxpayer agrees to all the terms and conditions of rev.proc. 2011-14.”