Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.67x
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Balance Sheet
Assets
Down$29,186
Down $15,382 (-35%) from 2024
Net Assets
Down$9,718
Down $15,792 (-62%) from 2024
Liabilities
Up$19,468
Up $410 (+2.2%) from 2024
Revenue And Expenses
Revenue
Down$10,615
Down $31,385 (-75%) from 2024
Expenses
Up$30,166
Up $8,969 (+42%) from 2024
Net Income
Down-$19,551
Down $40,354 (-194%) from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 26, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $10,615
Mission and Program Overview
Mission
Creating and maintaining public trail systems for motorized and non- motorized vehicles
Program Services
| Description | Grants | Expenses |
|---|---|---|
| INCOME GENERATED IS USED TO FURTHER ADVANCE THE ENTITY'S MISSION OF CREATING AND MAINTAINING PUBLIC TRAILS. | - | $30,166 |
| INCOME GENERATED IS USED TO FURTHER ADVANCE THE ENTITY'S MISSION OF CREATING AND MAINTAINING PUBLIC TRAILS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JASON RHODES | CEO | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Roam West Trails
- EIN
- 93-4879174
- Phone
- 8015182065
- Address
- 5431 S 1450 W, SPANISH FORK, UT 84660
Signing Officer
- Name
- Jason Rhodes
- Title
- CEO
- Phone
- 8015182065
- Signed
- 2026-03-26
Preparer
- Firm
- Ainge CPA Group LLC
- Address
- 118 N 1600 W, MAPLETON, UT 84664
- Preparer
- Collin B Ainge
- Phone
- 8014898099
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses insurance 811 building materials 2,171 equipment maintenance 1,937 tools 1,935 meals 30 program costs 670 equipment rental 1,172 non-investment depreciation 9,952 total 18,678”
Form 990-ez, Part I, Line 20
“Book / tax depreciation difference 3,760”
Form 990-ez, Part II, Line 24
“31,730 31,730 less accumulated depreciation 1,484 7,676 total 30,246 24,054”
Form 990-ez, Part II, Line 26
“Jason rhodes loan 19,058 19,468”
Form 990-ez, Part III
“Creating and maintaining public trail systems for motorized and non- motorized vehicles”
Form 990-ez, Part III, Line 31
“Income generated is used to further advance the entity's mission of creating and maintaining public trails.”
Raw XML Appendix118 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SHAQUEL RHODES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8015182065 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 998 E CANYON ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | EPHRAIM |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | UT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 84624 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 14321 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 5132 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 10615 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -19551 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1236 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 44567 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 29186 |
| IRS990EZ/GrossReceiptsAmt | 0 | 10615 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 25509 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 9718 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 25509 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 9718 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JASON RHODES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 30246 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 24054 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 3760 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 18678 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | CREATING AND MAINTAINING PUBLIC TRAIL SYSTEMS FOR MOTORIZED AND NON- MOTORIZED VEHICLES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | INCOME GENERATED IS USED TO FURTHER ADVANCE THE ENTITY'S MISSION OF CREATING AND MAINTAINING PUBLIC TRAILS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | INCOME GENERATED IS USED TO FURTHER ADVANCE THE ENTITY'S MISSION OF CREATING AND MAINTAINING PUBLIC TRAILS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 30166 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 10252 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 19058 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 19468 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 30166 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 30166 |
| IRS990EZ/TotalRevenueAmt | 0 | 10615 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 10615 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 42000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 52615 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 52615 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 10615 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 42000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 52615 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 52615 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES INSURANCE 811 BUILDING MATERIALS 2,171 EQUIPMENT MAINTENANCE 1,937 TOOLS 1,935 MEALS 30 PROGRAM COSTS 670 EQUIPMENT RENTAL 1,172 NON-INVESTMENT DEPRECIATION 9,952 TOTAL 18,678 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOOK / TAX DEPRECIATION DIFFERENCE 3,760 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 31,730 31,730 LESS ACCUMULATED DEPRECIATION 1,484 7,676 TOTAL 30,246 24,054 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | JASON RHODES LOAN 19,058 19,468 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CREATING AND MAINTAINING PUBLIC TRAIL SYSTEMS FOR MOTORIZED AND NON- MOTORIZED VEHICLES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | INCOME GENERATED IS USED TO FURTHER ADVANCE THE ENTITY'S MISSION OF CREATING AND MAINTAINING PUBLIC TRAILS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JASON RHODES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8015182065 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROAM WEST TRAILS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROAM |
| ReturnHeader/Filer/EIN | 0 | 934879174 |
| ReturnHeader/Filer/PhoneNum | 0 | 8015182065 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5431 S 1450 W |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SPANISH FORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | UT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 84660 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 831512758 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | AINGE CPA GROUP LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 118 N 1600 W |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MAPLETON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | UT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 84664 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8014898099 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | COLLIN B AINGE |
| ReturnHeader/ReturnTs | 0 | 2026-03-09T18:07:27-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $29,186
- Liabilities
- $19,468
- Net assets
- $9,718
- Revenue
- $10,615
- Expenses
- $30,166
- Net income
- -$19,551
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2025Detailed filing. Detailed filing data is available for this year. | $29.2 | $19.5 | $9.72 | $10.6 | $30.2 | $19.6 |
| 2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending. | $44.6 | $19.1 | $25.5 | $42.0 | $21.2 | $20.8 |