Civic Intelligence

Lone Peak Trails Association

EIN 99-2145238 • 501(c)3 • Highland, UT

Profile

The lone peak trails association (lpta) is dedicated to creating and maintaining world-class gravity trails and bike parks to help families grow their mountain biking skills and spend time together outdoors.

11671 Saltaire DriveHighland, UT 84003

www.lptrails.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

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

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

55th percentile

4.1%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

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 / Assets59th percentile

Assets

$2,261

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$2,261

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue61st percentileNet Margin55th percentile

Revenue

$54,943

No earlier filing loaded for comparison.

Expenses

$52,682

No earlier filing loaded for comparison.

Net Income

$2,261

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.

$3.0K$2.0K$1.0K$0Assets 2024: $2,261Liabilities 2024: $0Net Assets 2024: $2,2612024

Highlighted filing

2024

Assets$2,261
Liabilities$0
Net Assets$2,261
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$60K$40K$20K$0Revenue 2024: $54,943Expenses 2024: $52,682Net Income 2024: $2,2612024

Highlighted filing

2024

Revenue$54,943
Expenses$52,682
Net Income$2,261
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,261
Liabilities
$0
Net assets
$2,261
Revenue
$54,943
Expenses
$52,682
Net income
$2,261
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$54.9$52.7$2.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 7, 2025
Return Version
2024v5.2
Gross Receipts
$54,943
Mission and Program Overview

Mission

The lone peak trails association (lpta) is dedicated to creating and maintaining world-class gravity trails and bike parks to help families grow their mountain biking skills and spend time together outdoors.

Our mission is dedicated to creating and maintaining world-class gravity trails and bike parks for families to grow their mountain biking skills, and spend time together outdoors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$2,261-
Rtn Earn Endowment Incm Other Fnds$0$2,261▲ $2,261
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$0$2,261▲ $2,261
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$2,261▲ $2,261
Total Liabilities and Net Assets / Fund Balance$0$2,261▲ $2,261
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Steve SearsBoard Chair
Justin OlsenBoard Member
Blakely CragunTreasure
Revenue and Support

Revenue Composition

Contributions and Grants
$54,943
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$54,943
Change in Net Assets
$2,261
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,682
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 Other$40,632--$40,632
Advertising-$707-$707
Other Expenses$2,000$5-$5
Total Functional Expenses$45,970$6,712$0$52,682
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
No
Backup withholding compliance
Yes
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 B, Line 11B

“Organization's process to review form 990 no review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation no documents available to the public”

Filing and Contact Details

Filer

Filer Name
Lone Peak Trails Association
EIN
99-2145238
Phone
8016385861
Address
11671 SALTAIRE DRIVE, HIGHLAND, UT 84003

Signing Officer

Name
Steve Sears
Title
Board Chair
Phone
8016385861
Signed
2025-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Sears
Formed
2024
Legal Domicile
Ut
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Ap Cpas
Address
1689 E 1400 S STE 100, CLEARFIELD, UT 84015
Preparer
Gary L Petersen
Phone
8017765241
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract labor: program service expenses 40,632. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,632.”

Raw XML Appendix259 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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IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt054943
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
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IRS990/MissionDesc0THE LONE PEAK TRAILS ASSOCIATION (LPTA) IS DEDICATED TO CREATING AND MAINTAINING WORLD-CLASS GRAVITY TRAILS AND BIKE PARKS TO HELP FAMILIES GROW THEIR MOUNTAIN BIKING SKILLS AND SPEND TIME TOGETHER OUTDOORS.
IRS990/MoreThan5000KToIndividualsInd00
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ReturnHeader/ReturnTs02025-07-10T11:29:18-05:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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