Civic Intelligence

Black Hills Trails

990EZ • Fiscal year 2024 • EIN 90-0966680

Jan 01, 2024 to Dec 31, 2024 • Filed on Dec 17, 2025

Organization ProfileN/A
PO Box 661Sturgis, SD 57785

(605) 574-2717

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.03x

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

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

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

96th percentile

80%

Higher net margin than 96% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 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.

Net Assets

$124,440

No earlier filing loaded for comparison.

Liabilities

$4,216

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin96th 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.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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 across loaded years, with this 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
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 Pay79th 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/BooksInCareOfDetail/PhoneNum06055742717
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Rapid City
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057702
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt030824
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IRS990EZ/ExcessOrDeficitForYearAmt090148
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IRS990EZ/GrantsAndSimilarAmountsPaidAmt07118
IRS990EZ/GrossReceiptsAmt0112926
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt034292
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0124440
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt034292
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0124440
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kevin Forester
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Ryan Philips
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Officer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt011900
IRS990EZ/OtherAssetsTotalDetail/EOYAmt08008
IRS990EZ/OtherExpensesTotalAmt05925
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To maintain and enhance the trail experience is the Black Hills
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt019582
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt08432
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt04216
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt022778
IRS990EZ/TotalProgramServiceExpensesAmt019582
IRS990EZ/TotalRevenueAmt0112926
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0112926
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0112926
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0112926
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0112926
IRS990ScheduleA/Total509Grp/TotalAmt0112926
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0112926
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0112926
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Supplies 702
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation 3,892
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank fees 22
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance 779
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Office expense 530
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Equipment net of depreciation Beginning of year 11,900, End of year 8,008
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Equipment Loan Beginning of year 8,432, End of year 4,216
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sam Greear
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Officer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Black Hills Trails
ReturnHeader/Filer/BusinessNameControlTxt0BLAC
ReturnHeader/Filer/EIN0900966680
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 661
ReturnHeader/Filer/USAddress/CityNm0Sturgis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057785
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261726080
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 927
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hill City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057745
ReturnHeader/PreparerPersonGrp/PhoneNum06055744684
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eileen Hamm
ReturnHeader/ReturnTs02025-12-17T01:14:25-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed 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