Form 990 for tax year 2025
Filed by INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION.
Totals
- Total revenue
- $388,298
- Total expenses
- $670,729
- Contributions and grants received
- $125,083
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $7,998
- Other revenue
- $255,217
- Total assets, end of year
- $210,237
- Total liabilities, end of year
- $57,996
- Net assets or fund balances, end of year
- $152,241
- Program services expenses (Part IX)
- $636,701
- Management and general expenses
- $23,320
- Fundraising expenses
- $10,708
- Program service expenses (Part III)
- $636,701
Program services were 94.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$85,717
-
1f · All other contributions, gifts and grants
$39,366
-
3 · Investment income
total $7,998 · unrelated business $0 · excluded $0
-
8a · Fundraising events: gross income
$9,416
-
8b · Fundraising events: direct expenses
$7,289
-
8c · Net income from fundraising events
total $2,127 · unrelated business $2,127 · excluded $0
-
11d · All other revenue
total $253,090 · related or exempt $253,090 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$253,090
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $129,895 · program services $110,410 · management and general $12,990 · fundraising $6,495
-
7 · Other salaries and wages
total $63,998 · program services $63,998 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $21,023 · program services $17,870 · management and general $2,102 · fundraising $1,051
-
10 · Payroll taxes
total $27,104 · program services $23,034 · management and general $2,710 · fundraising $1,360
-
11a · Fees: management
total $17,417 · program services $17,417 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $4,200 · program services $3,570 · management and general $420 · fundraising $210
-
11g · Fees: other
total $5,844 · program services $4,924 · management and general $747 · fundraising $173
-
12 · Advertising and promotion
total $15,089 · program services $15,089 · management and general $0 · fundraising $0
-
13 · Office expenses
total $1,513 · program services $0 · management and general $1,513 · fundraising $0
-
16 · Occupancy
total $8,582 · program services $7,295 · management and general $858 · fundraising $429
-
17 · Travel
total $6,215 · program services $6,215 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $1,520 · program services $1,520 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $20,869 · program services $20,869 · management and general $0 · fundraising $0
-
23 · Insurance
total $19,801 · program services $16,831 · management and general $1,980 · fundraising $990
-
24a · Other expenses: Trail Operations
total $319,488 · program services $319,488 · management and general $0 · fundraising $0
-
24b · Other expenses: Program Expenses
total $8,171 · program services $8,171 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $32,065 · end of year $20,563
-
2 · Savings and temporary cash investments
beginning of year $400,526 · end of year $104,520
-
10a · Land, buildings and equipment: cost or other basis
$112,181
-
10b · Land, buildings and equipment: accumulated depreciation
$27,027
-
10c · Land, buildings and equipment, net
beginning of year $36,951 · end of year $85,154
-
17 · Accounts payable and accrued expenses
beginning of year $2,959 · end of year $491
-
23 · Secured mortgages and notes payable
beginning of year $31,911 · end of year $57,505
-
27 · Net assets without donor restrictions
beginning of year $392,020 · end of year $134,505
-
28 · Net assets with donor restrictions
beginning of year $42,652 · end of year $17,736
Mission and programs · 2025
Mission
Advance a vibrant outdoor culture by building and maintaining natural surface trails, engaging communities and fostering stewardship across Greater Cincinnati and Northern Kentucky through advocacy, education and partnerships
-
Trail Design, Maintenance and Construction
Expenses $636,701
As filed on the 2025 return.
Listed in Part VII
-
Jason Reser
Director
- Total calculated
- $0
- Hours/week
- 40
-
Brian Bozeman
President
- Total calculated
- $0
- Hours/week
- 12
-
Doug Hart
Treasurer
- Total calculated
- $0
- Hours/week
- 8
-
Sherman Butler
VP
- Total calculated
- $0
- Hours/week
- 12
-
Joseph Hansbauer
Officer at Large
- Total calculated
- $0
- Hours/week
- 3
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 29 May 2026
- IRS schema version
- 2025v4.1
- Source object
- 202621969349300842
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