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Nonprofiteer
← SOUTHERN OFF ROAD BICYCLE ASSOCIATION

Form 990 for tax year 2024

Filed by SOUTHERN OFF ROAD BICYCLE ASSOCIATION.

What the amendment changed

Compared with the return it replaced , filed 12 November 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$631,970 changed to $136,593
Total expenses
$661,558 changed to $231,598
Contributions and grants received
$145,073 changed to $39,162
Program service revenue
$486,897 changed to $97,431
Total assets, end of year
$221,463 changed to $179,109
Total liabilities, end of year
$23,493 changed to $29,372
Net assets or fund balances, end of year
$197,970 changed to $149,737
Program services expenses
$545,962 changed to $212,513
Management and general expenses
$48,857 changed to $11,003
Fundraising expenses
$66,739 changed to $8,082
Program service expenses (Part III)
$545,962 changed to $212,513

Totals

Total revenue
$136,593
Total expenses
$231,598
Contributions and grants received
$39,162
Grants paid
$0
Program service revenue
$97,431
Investment income
$0
Other revenue
$0
Total assets, end of year
$179,109
Total liabilities, end of year
$29,372
Net assets or fund balances, end of year
$149,737
Program services expenses (Part IX)
$212,513
Management and general expenses
$11,003
Fundraising expenses
$8,082
Program service expenses (Part III)
$212,513

Program services were 91.8% 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

    $9,886

  • 1f · All other contributions, gifts and grants

    $29,276

  • 2a · Program service revenue: TRAIL MAINTENANCE

    total $96,412 · related or exempt $96,412

  • 2b · Program service revenue: MERCHANDISE SALES

    total $1,019 · related or exempt $1,019

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $143,603 · program services $133,103 · management and general $6,300 · fundraising $4,200

  • 9 · Other employee benefits

    total $1,886 · program services $1,414 · management and general $283 · fundraising $189

  • 10 · Payroll taxes

    total $1,749 · program services $1,312 · management and general $262 · fundraising $175

  • 11c · Fees: accounting

    total $3,094 · program services $2,321 · management and general $464 · fundraising $309

  • 11g · Fees: other

    total $5,900 · program services $2,950 · management and general $1,475 · fundraising $1,475

  • 12 · Advertising and promotion

    total $1,203 · program services $903 · management and general $180 · fundraising $120

  • 13 · Office expenses

    total $3,152 · program services $1,618 · management and general $767 · fundraising $767

  • 16 · Occupancy

    total $3,500 · program services $3,500

  • 17 · Travel

    total $5,347 · program services $4,307 · management and general $624 · fundraising $416

  • 22 · Depreciation, depletion and amortization

    total $16,068 · program services $16,068

  • 23 · Insurance

    total $4,011 · program services $3,008 · management and general $602 · fundraising $401

  • 24a · Other expenses: CHARITABLE DONATIONS

    total $20,865 · program services $20,865

  • 24b · Other expenses: TRAIL BUILDING MATERIALS

    total $7,949 · program services $7,949

  • 24c · Other expenses: COGS

    total $6,339 · program services $6,339

  • 24d · Other expenses: FUEL

    total $3,030 · program services $3,030

  • 24e · All other expenses

    total $3,902 · program services $3,826 · management and general $46 · fundraising $30

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $124,338 · end of year $111,822

  • 4 · Accounts receivable

    end of year $535

  • 10a · Land, buildings and equipment: cost or other basis

    $198,433

  • 10b · Land, buildings and equipment: accumulated depreciation

    $131,681

  • 10c · Land, buildings and equipment, net

    beginning of year $76,260 · end of year $66,752

  • 15 · Other assets

    beginning of year $20,865

  • 17 · Accounts payable and accrued expenses

    beginning of year $23,493 · end of year $20,796

  • 19 · Deferred revenue

    end of year $5,300

  • 25 · Other liabilities

    end of year $3,276

  • 27 · Net assets without donor restrictions

    beginning of year $197,970 · end of year $149,737

Mission and programs · 2024

Mission

CREATE AND MAINTAIN BICYCLE TRAILS

  • CREATE AND MAINTAIN BICYCLE TRAILS

    Expenses $212,513 · Revenue $97,431

As filed on the 2024 return.

Listed in Part VII

  • Randy Conner

    BOARD MEMBER

    Total calculated
    $0

  • Charlie Debevoise

    PRESIDENT

    Total calculated
    $0

  • Erin Donovan

    VICE PRESIDE

    Total calculated
    $0

  • Brian Hann

    BOARD MEMBER

    Total calculated
    $0

  • Melissa Hatchett

    BOARD MEMBER

    Total calculated
    $0

  • Chris Joice

    BOARD MEMBER

    Total calculated
    $0

  • Matthew Kellogg

    EXECUTIVE DI

    Total calculated
    $0
    Hours/week
    40

  • Wayne Koeckeritz

    BOARD MEMBER

    Total calculated
    $0

  • India Lane

    BOARD MEMBER

    Total calculated
    $0

  • Catey McClary

    BOARD MEMBER

    Total calculated
    $0

  • Carter Miller

    SECRETARY

    Total calculated
    $0

  • Diane Reynolds

    BOARD MEMBER

    Total calculated
    $0

  • Madeline Shelly

    BOARD MEMBER

    Total calculated
    $0

  • Wes Soward

    BOARD MEMBER

    Total calculated
    $0

  • Marshall Stranger

    TREASURER

    Total calculated
    $0

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
2024
Filed
4 September 2026
IRS schema version
2024v5.0
Source object
202632479349300033

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