Civic Intelligence

Friends of Berrien County Trails

EIN 90-0424248 • 501(c)3 • Benton Harbor, MI

Profile

Support the construction and maintenance of trails (pedestrian, bicycle and waterway) within berrien county and connecting to adjacent counties, and encourage trail use.

376 W Main Street Suite 130Benton Harbor, MI 49022

www.berrientrails.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

98th percentile

90%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

70th percentile

14%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

53%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$586,550

Up $71,125 (+14%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$586,550

Up $71,125 (+14%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin98th percentile

Revenue

Up

$79,204

Up $27,403 (+53%) from 2023

Expenses

Up

$8,079

Up $2,212 (+38%) from 2023

Net Income

Up

$71,125

Up $25,191 (+55%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$600K$400K$200K$0Assets 2011: $8,284Liabilities 2011: $02011Assets 2012: $17,659Liabilities 2012: $02012Assets 2013: $22,176Liabilities 2013: $02013Assets 2014: $31,693Net Assets 2014: $31,6932014Assets 2015: $24,996Net Assets 2015: $24,9962015Assets 2022: $469,491Liabilities 2022: $0Net Assets 2022: $469,4912022Assets 2023: $515,425Liabilities 2023: $0Net Assets 2023: $515,4252023Assets 2024: $586,550Liabilities 2024: $0Net Assets 2024: $586,5502024

Highlighted filing

2024

Assets$586,550
Liabilities$0
Net Assets$586,550
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $4,849Expenses 2011: $24,162Net Income 2011: -$19,3132011Revenue 2012: $43,444Expenses 2012: $34,069Net Income 2012: $9,3752012Revenue 2013: $31,666Expenses 2013: $27,149Net Income 2013: $4,5172013Revenue 2014: $154,780Expenses 2014: $145,263Net Income 2014: $9,5172014Revenue 2015: $76,406Expenses 2015: $83,103Net Income 2015: -$6,6972015Revenue 2022: $465,658Expenses 2022: $59,042Net Income 2022: $406,6162022Revenue 2023: $51,801Expenses 2023: $5,867Net Income 2023: $45,9342023Revenue 2024: $79,204Expenses 2024: $8,079Net Income 2024: $71,1252024

Highlighted filing

2024

Revenue$79,204
Expenses$8,079
Net Income$71,125
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$586,550
Liabilities
$0
Net assets
$586,550
Revenue
$79,204
Expenses
$8,079
Net income
$71,125
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.87$0.00$5.87$0.79$0.08$0.71
2023Summary only. Only limited summary data is available for this year.$5.15$0.00$5.15$0.52$0.06$0.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.69$0.00$4.69$4.66$0.59$4.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.25$0.76$0.83$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.32$1.55$1.45$0.10
2013Summary only. Only limited summary data is available for this year.$0.22$0.00$0.32$0.27$0.05
2012Summary only. Only limited summary data is available for this year.$0.18$0.00$0.43$0.34$0.09
2011Summary only. Only limited summary data is available for this year.$0.08$0.00$0.05$0.24$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 7, 2025
Return Version
2024v5.2
Gross Receipts
$79,204
Mission and Program Overview

Mission

To facilitate a hiking and bike trail through the state line of indiana up through harbor country michigan.

Support the construction and maintenance of trails (pedestrian, bicycle and waterway) within berrien county and connecting to adjacent counties, and encourage trail use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$515,425$586,550▲ $71,125
Total Assets$515,425$586,550▲ $71,125
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$423,674$488,334▲ $64,660
Net Assets Without Donor Restrictions$91,751$98,216▲ $6,465
Total Net Assets Fund Balance$515,425$586,550▲ $71,125
Total Liabilities and Net Assets / Fund Balance$515,425$586,550▲ $71,125
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Gary WoodPresident
Mike GareyVice President
Beat StockerTrustee
Chris MarschkeTrustee
Jerry FlenarTrustee
John ChipmanTrustee
Robert ClarkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$71,505
Program Service Revenue
$0
Investment Income
$7,699
Other Revenue
$0
All Other Contributions
$71,505
Change in Net Assets
$71,125
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$3,300-$3,300
Advertising$2,000--$2,000
Occupancy-$1,000-$1,000
Office Expenses$469--$469
Information Technology-$421-$421
Insurance-$368-$368
Other Expenses-$41-$41
Total Functional Expenses$2,469$5,610$0$8,079
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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 A, Line 8B

“NO SUCH COMITTEE EXISTS.”

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

“A draft of the 990 is provided to the executive committee in a "pdf" form for review. They in turn give the final approval to executive director for signature and filing.”

Form 990, Part VI, Section C, Line 19

“The organization has its governing documents, conflict of interest policy and financial statements at their offices and are made available upon request. The form 990 is also available on a third-party website.”

Filing and Contact Details

Filer

Filer Name
Friends of Berrien County Trails
EIN
90-0424248
Phone
2693390797
Address
376 W MAIN STREET SUITE 130, BENTON HARBOR, MI 49022

Signing Officer

Name
Gary Wood
Title
President
Phone
2694656601
Signed
2025-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Wood
Formed
2019
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
15

Preparer

Firm
Kruggel Lawton & Company LLC
Address
526 UPTON DRIVE, ST JOSEPH, MI 49085
Preparer
Robert Alex Schaeffer
Phone
2699830131
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. Management has elected to apply the provisions of financial accounting standards board ("fasb"), accounting standards codification ("asc"), income taxes. Under fasb asc 740, income taxes, an entity must determine whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any appeals or litigation processes, based on technical merits of the positions. As of december 31, 2023, the organization had no known liability due to the uncertainty of income taxes. The organization is no longer subject to u.s federal income tax examinations by tax authorities for periods before the previous fiscal year.”

Raw XML Appendix331 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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IRS990/Desc0BERRIEN COUNTY TRAILS - THE FRIENDS OF BERRIEN COUNTY TRAILS ENVISIONS A FUTURE IN WHICH WALKING, PADDLING, AND BICYCLING OPPORTUNITIES ARE EASILY ACCESSIBLE THROUGHOUT BERRIEN COUNTY FOR PEOPLE OF ALL AGES AND ABILITIES. THE GOAL IS TO EDUCATE, ADVOCATE, IDENTIFY & DEVELOP TRAIL, AND SECURE FUNDING.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT HAS ELECTED TO APPLY THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB"), ACCOUNTING STANDARDS CODIFICATION ("ASC"), INCOME TAXES. UNDER FASB ASC 740, INCOME TAXES, AN ENTITY MUST DETERMINE WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED ON TECHNICAL MERITS OF THE POSITIONS. AS OF DECEMBER 31, 2023, THE ORGANIZATION HAD NO KNOWN LIABILITY DUE TO THE UNCERTAINTY OF INCOME TAXES. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR PERIODS BEFORE THE PREVIOUS FISCAL YEAR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO SUCH COMITTEE EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE IN A "PDF" FORM FOR REVIEW. THEY IN TURN GIVE THE FINAL APPROVAL TO EXECUTIVE DIRECTOR FOR SIGNATURE AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AT THEIR OFFICES AND ARE MADE AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON A THIRD-PARTY WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
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IRS990/TotalAssetsGrp/EOYAmt0586550
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt071505
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05610
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02469
IRS990/TotalFunctionalExpensesGrp/TotalAmt08079
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0515425
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0586550
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02469
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07699
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt079204
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0586550
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0376 W MAIN STREET SUITE 130
IRS990/USAddress/CityNm0BENTON HARBOR
IRS990/USAddress/StateAbbreviationCd0MI
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IRS990/WebsiteAddressTxt0WWW.BERRIENTRAILS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY WOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02694656601
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF BERRIEN COUNTY TRAILS
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0900424248
ReturnHeader/Filer/PhoneNum02693390797
ReturnHeader/Filer/USAddress/AddressLine1Txt0376 W MAIN STREET SUITE 130
ReturnHeader/Filer/USAddress/CityNm0BENTON HARBOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049022
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351307701
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KRUGGEL LAWTON & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0526 UPTON DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST JOSEPH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049085
ReturnHeader/PreparerPersonGrp/PhoneNum02699830131
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT ALEX SCHAEFFER
ReturnHeader/ReturnTs02025-08-18T14:42:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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