Civic Intelligence

Black Hills Trails

EIN 90-0966680 • 501(c)3 • Sturgis, SD

Profile

To maintain and enhance the trail experience is the Black Hills

PO Box 661Sturgis, SD 57785

n/A

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

95th percentile

80%

Higher net margin than 95% 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

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

$128,656

No earlier filing loaded for comparison.

Liabilities

$4,216

No earlier filing loaded for comparison.

Net Assets

$124,440

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue77th percentileNet Margin95th percentile

Revenue

$112,926

No earlier filing loaded for comparison.

Expenses

$22,778

No earlier filing loaded for comparison.

Net Income

$90,148

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2024: $128,656Liabilities 2024: $4,216Net Assets 2024: $124,4402024

Highlighted filing

2024

Assets$128,656
Liabilities$4,216
Net Assets$124,440
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0Revenue 2024: $112,926Expenses 2024: $22,778Net Income 2024: $90,1482024

Highlighted filing

2024

Revenue$112,926
Expenses$22,778
Net Income$90,148
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$128,656
Liabilities
$4,216
Net assets
$124,440
Revenue
$112,926
Expenses
$22,778
Net income
$90,148
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.29$0.04$1.24$1.13$0.23$0.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 17, 2025
Return Version
2024v5.2
Gross Receipts
$112,926
Mission and Program Overview

Mission

To maintain and enhance the trail experience is the Black Hills

Program Services

DescriptionGrantsExpenses
To maintain and enhance the trail experience in the Black Hills of South Dakota and Wyoming. Distibutions to like 501c3 organizations with purpose of maintaining and construction of trails.-$19,582
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel GreearOfficer-$0--
Kevin ForesterOfficer-$0--
Johathan KarolOfficer-$0--
Ryan PhilipsOfficer-$0--
Filing and Contact Details

Filer

Filer Name
Black Hills Trails
EIN
90-0966680
Address
PO Box 661, Sturgis, SD 57785

Signing Officer

Name
Sam Greear
Title
Officer
Signed
2025-12-17
Discuss with paid preparer
Yes

Preparer

Firm
EMH Consulting
Address
PO Box 927, Hill City, SD 57745
Preparer
Eileen Hamm
Phone
6055744684
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Supplies 702”

Form 990-EZ, Part I, Line 16, Other Expenses

“Depreciation 3,892”

Form 990-EZ, Part I, Line 16, Other Expenses

“Bank fees 22”

Form 990-EZ, Part I, Line 16, Other Expenses

“Insurance 779”

Form 990-EZ, Part I, Line 16, Other Expenses

“Office expense 530”

Form 990-EZ, Part II, Line 24, Other Assets

“Equipment net of depreciation Beginning of year 11,900, End of year 8,008”

Form 990-EZ, Part II, Line 26, Liabilities

“Equipment Loan Beginning of year 8,432, End of year 4,216”

Raw XML Appendix141 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.

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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt019582
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Supplies 702
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation 3,892
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank fees 22
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance 779
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Office expense 530
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ReturnHeader/PreparerPersonGrp/PhoneNum06055744684
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ReturnHeader/ReturnTs02025-12-17T01:14:25-00:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
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