Civic Intelligence

Lone Peak Trails Association

990 • Fiscal year 2024 • EIN 99-2145238

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 07, 2025

Organization ProfileWWW.LPTRAILS.ORG
11671 Saltaire DriveHighland, UT 84003

(801) 638-5861

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

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

Liabilities / Revenue

57th percentile

0.00x

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

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

Net Margin

52nd percentile

4.1%

Higher net margin than 52% 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 / Assets56th percentile

Assets

$2,261

No earlier filing loaded for comparison.

Net Assets

$2,261

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin52nd 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.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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 across loaded years, with this 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
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 Pay79th percentile

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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OUR 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.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02024
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt054943
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
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IRS990/InitialReturnInd0X
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IRS990/IRPDocumentCnt05
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
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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
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesEOYAmt02261
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REIMBURSEMENTS
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IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15
IRS990/OtherExpensesGrp/ProgramServicesAmt03338
IRS990/OtherExpensesGrp/ProgramServicesAmt12000
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IRS990/ReconcilationRevenueExpnssAmt02261
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IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt054943
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACT LABOR: PROGRAM SERVICE EXPENSES 40,632. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,632.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-07
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ReturnHeader/Filer/EIN0992145238
ReturnHeader/Filer/PhoneNum08016385861
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084015
ReturnHeader/PreparerPersonGrp/PhoneNum08017765241
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY L PETERSEN
ReturnHeader/ReturnTs02025-07-10T11:29:18-05:00
ReturnHeader/ReturnTypeCd0990
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 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