Civic Intelligence

Houghton Lake Trail Groomers

EIN 87-2097303 • 501(c)7 • Houghton Lake, MI

Profile

Complete orv and snowmobile trail maintenance

1625 West Houghton Lake DrHoughton Lake, MI 48629

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

12th percentile

-27%

Higher net margin than 12% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

12th percentile

-43%

Faster asset growth than 12% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

57th percentile

4.8%

Faster revenue growth than 57% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$18,621

Down $31,928 (-63%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$18,621

Down $31,928 (-63%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin12th percentile

Revenue

Down

$50,889

Down $252,934 (-83%) from 2023

Expenses

Down

$64,738

Down $205,780 (-76%) from 2023

Net Income

Down

-$13,849

Down $47,154 (-142%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$60K$40K$20K$0Assets 2022: $10,531Net Assets 2022: $10,5312022Assets 2023: $50,549Liabilities 2023: $0Net Assets 2023: $50,5492023Assets 2025: $18,621Net Assets 2025: $18,6212025

Highlighted filing

2025

Assets$18,621
Liabilities-
Net Assets$18,621
Open 2025 Filing

Operations Trend

Revenue Growth57th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2022: $90,219Expenses 2022: $79,688Net Income 2022: $10,5312022Revenue 2023: $303,823Expenses 2023: $270,518Net Income 2023: $33,3052023Revenue 2025: $50,889Expenses 2025: $64,738Net Income 2025: -$13,8492025

Highlighted filing

2025

Revenue$50,889
Expenses$64,738
Net Income-$13,849
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$18,621
Liabilities
-
Net assets
$18,621
Revenue
$50,889
Expenses
$64,738
Net income
-$13,849
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.19$0.19$0.51$0.65$0.14
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$3.04$2.71$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.11$0.90$0.80$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$50,889
Mission and Program Overview

Mission

Maintain snowmobile and orv trails for public enjoyment

Program Services

DescriptionGrantsExpenses
MAINTAIN RECREATIONAL TRAILS--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JIM DEBOPresident-$0--
LARRY AMBROSEVice PresidentPT$0--
CINDY SHELDONSecretary/TreasurerPT$0--
PATRICK DUMMERBoard MemberPT$0--
LARRY TOTHBoard MemberPT$0--
BILL TRAINORBoard MemberPT$0--
DON KOCHERSPIARGENBoard MemberPT$0--
Filing and Contact Details

Filer

Filer Name
Houghton Lake Trail Groomers
EIN
87-2097303
Phone
9893665644
Address
1625 WEST HOUGHTON LAKE DR, HOUGHTON LAKE, MI 48629

Signing Officer

Name
Cindy L Miller Sheldon
Title
Secretary/treasurer
Phone
9893665644
Signed
2025-11-10
Discuss with paid preparer
Yes

Preparer

Firm
SKOP'S TAX SERVICE LLC
Address
3840 W HOUGHTON LAKE DR, HOUGHTON LAKE, MI 48629
Preparer
Diane J Skop EA
Phone
9893665100
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“ACCOUNTING 63.”

Form 990EZ, Part I, Line 16

“ADVERTISING 295.”

Form 990EZ, Part I, Line 16

“Equipment expenses 10509.”

Form 990EZ, Part I, Line 16

“FUEL FOR TRACTOR 8028.”

Form 990EZ, Part I, Line 16

“GROOMER MILEAGE 5100.”

Form 990EZ, Part I, Line 16

“INSURANCE 9939.”

Form 990EZ, Part I, Line 16

“Licenses and permits 402.”

Form 990EZ, Part I, Line 16

“MISCELLANEOUS 1305.”

Form 990EZ, Part I, Line 16

“Shop/tractor supplies 6590.”

Form 990EZ, Part I, Line 16

“TRAIL EXPENSES 4357.”

Form 990EZ, Part I, Line 16

“Snow plowing-maintenance 1725.”

Form 990EZ, Part I, Line 16

“Depreciation 665.”

Form 990EZ, Part I, Line 16

“PORTA POTTY 2560.”

Form 990EZ, Part I, Line 16

“TRUCK REPAIR 1060.”

Form 990EZ, Part I, Line 16

“Loss on sale of vehicle 11635.”

Form 990EZ, Part I, Line 16

“DONATIONS 505.”

Raw XML Appendix158 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CINDY L MILLER SHELDON
IRS990EZ/BooksInCareOfDetail/PhoneNum09893665644
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01625 W HOUGHTON LAKE DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HOUGHTON LAKE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048629
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018621
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-13849
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018621
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt050889
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt032470
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018621
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt032470
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018621
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt124.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt415.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt615.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JIM DEBO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LARRY AMBROSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CINDY SHELDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PATRICK DUMMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LARRY TOTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BILL TRAINOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DON KOCHERSPIARGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt064738
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN SNOWMOBILE AND ORV TRAILS FOR PUBLIC ENJOYMENT
IRS990EZ/ProgramServiceRevenueAmt050889
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN RECREATIONAL TRAILS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt064738
IRS990EZ/TotalRevenueAmt050889
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0[email protected]
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING 63.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADVERTISING 295.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT EXPENSES 10509.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FUEL FOR TRACTOR 8028.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GROOMER MILEAGE 5100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INSURANCE 9939.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LICENSES AND PERMITS 402.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS 1305.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SHOP/TRACTOR SUPPLIES 6590.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TRAIL EXPENSES 4357.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SNOW PLOWING-MAINTENANCE 1725.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Depreciation 665.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PORTA POTTY 2560.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13TRUCK REPAIR 1060.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14LOSS ON SALE OF VEHICLE 11635.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15DONATIONS 505.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CINDY L MILLER SHELDON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09893665644
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOUGHTON LAKE TRAIL GROOMERS
ReturnHeader/Filer/BusinessNameControlTxt0HOUG
ReturnHeader/Filer/EIN0872097303
ReturnHeader/Filer/PhoneNum09893665644
ReturnHeader/Filer/USAddress/AddressLine1Txt01625 WEST HOUGHTON LAKE DR
ReturnHeader/Filer/USAddress/CityNm0HOUGHTON LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048629
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205332921
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SKOP'S TAX SERVICE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03840 W HOUGHTON LAKE DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUGHTON LAKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048629
ReturnHeader/PreparerPersonGrp/PhoneNum09893665100
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Diane J Skop EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-24T09:02:33-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)7 • <$500k nonprofits