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Nonprofiteer
← INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION

Form 990 for tax year 2025

Filed by INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION.

Totals

Total revenue
$105,806
Total expenses
$146,821
Contributions and grants received
$97,684
Grants paid
$3,210
Program service revenue
$6,000
Investment income
$6,003
Other revenue
-$3,881
Total assets, end of year
$679,904
Total liabilities, end of year
$2,055
Net assets or fund balances, end of year
$677,849
Program services expenses (Part IX)
$98,992
Management and general expenses
$47,829
Fundraising expenses
$0
Program service expenses (Part III)
$98,992

Program services were 67.4% 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

    $20,948

  • 1e · Government grants (contributions)

    $15,607

  • 1f · All other contributions, gifts and grants

    $61,129

  • 1g · Noncash contributions included above

    $7,099

  • 2a · Program service revenue: PROGRAM SERVICE FEES

    total $6,000 · related or exempt $6,000

  • 3 · Investment income

    total $8,757 · excluded $8,757

  • 7b · Less cost or other basis and sales expenses

    other assets $2,754

  • 7c · Gain or loss

    other assets -$2,754

  • 7d · Net gain or loss

    total -$2,754 · excluded -$2,754

  • 9a · Gaming: gross income

    $3,991

  • 9b · Gaming: direct expenses

    $7,214

  • 9c · Net income from gaming

    total -$3,223 · excluded -$3,223

  • 10a · Gross sales of inventory

    $1,846

  • 10b · Cost of goods sold

    $2,504

  • 10c · Net income from sales of inventory

    total -$658 · excluded -$658

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,210 · program services $3,210

  • 5 · Compensation of officers, directors and key employees

    total $45,758 · program services $22,879 · management and general $22,879

  • 10 · Payroll taxes

    total $3,719 · program services $1,860 · management and general $1,859

  • 11b · Fees: legal

    total $6,934 · management and general $6,934

  • 11c · Fees: accounting

    total $1,979 · management and general $1,979

  • 11g · Fees: other

    total $7,040 · program services $883 · management and general $6,157

  • 12 · Advertising and promotion

    total $1,505 · program services $1,505

  • 13 · Office expenses

    total $1,245 · program services $21 · management and general $1,224

  • 14 · Information technology

    total $800 · management and general $800

  • 16 · Occupancy

    total $715 · program services $715

  • 22 · Depreciation, depletion and amortization

    total $46,699 · program services $46,699

  • 23 · Insurance

    total $5,373 · management and general $5,373

  • 24a · Other expenses: SUPPLIES

    total $9,777 · program services $9,777

  • 24b · Other expenses: VOLUNTEER REWARDS & APP

    total $6,890 · program services $6,890

  • 24c · Other expenses: EQUIPMENT RENTAL

    total $2,144 · program services $2,144

  • 24d · Other expenses: EQUIPMENT REPAIRS MAINT

    total $1,759 · program services $1,759

  • 24e · All other expenses

    total $1,274 · program services $650 · management and general $624

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $10,895 · end of year $4,636

  • 2 · Savings and temporary cash investments

    beginning of year $272,090 · end of year $267,123

  • 4 · Accounts receivable

    beginning of year $0 · end of year $4,833

  • 8 · Inventories for sale or use

    beginning of year $220 · end of year $635

  • 9 · Prepaid expenses and deferred charges

    beginning of year $5,781 · end of year $5,454

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

    $683,047

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

    $285,824

  • 10c · Land, buildings and equipment, net

    beginning of year $433,478 · end of year $397,223

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $2,055

  • 19 · Deferred revenue

    beginning of year $3,600 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $718,864 · end of year $677,849

Mission and programs · 2025

Mission

TO PROVIDE AND PROMOTE MAINTENANCE, STEWARDSHIP, AND ADVOCACY FOR THE MOUNTAIN BIKE TRAIL SYSTEMS IN THE CUYUNA COUNTRY STATE RECREATION AREA AND WITHIN THE CUYUNA LAKES REGION.

Activities or mission (Part I)

OUR MISSION IS TO CREATE, ENHANCE AND PRESERVE GREAT TRAIL EXPERIENCES FOR MOUNTAIN BIKERS PRIMARILY IN CROW WING COUNTY, MINNESOTA AND TO CREATE A BICYCLE FRIENDLY COMMUNITY THROUGH CYCLING AWARENESS, SAFETY ADVOCACY, AND PROMOTION OF BICYCLING FOR FUN, FITNESS, AND TRANSPORTATION. WE SEEK TO PRESERVE, PROTECT, AND PROMOTE MOUNTAIN BIKE ACCESS AND DIVERSE RIDING OPPORTUNITIES ON MINNESOTA'S PUBLIC AND PRIVATE LANDS THROUGH EDUCATION, COMMUNICATION, AND UNIFIED ACTION.

  • THE ORGANIZATION WORKS TO CREATE INNOVATIVE TRAIL MANAGEMENT SOLUTIONS AND ENHANCE COOPERATION AMONG DIFFERENT TRAIL USER GROUPS. THE ORGANIZATION ALSO EDUCATES CYCLISTS AND PROMOTES RESPONSIBLE OFF-ROAD CYCLING. IN ADDITION, THE ORGANIZATION ENCOURAGES LOW-IMPACT RIDING AND VOLUNTEER TRAIL WORK PARTICIPATION INCLUDING MOUNTAIN BIKE SAFETY PATROLS. DURING 2025, THE ORGANIZATION CONTRIBUTED OVER 2,000 HOURS OF VOLUNTEER TIME TOWARDS TRAIL MAINTENANCE AND MAINTAINING THE ORGANIZATION. IT IS ESTIMATED THAT OVER 100,000 CYCLISTS RODE THE MOUNTAIN BIKE TRAIL SYSTEM IN 2025.

    Expenses $98,992 · Grants $3,210 · Revenue $6,000

As filed on the 2025 return.

Listed in Part VII

  • Eric Craine

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Mari Kivisto

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Anita Hollenhorst

    SECRETARY

    Total calculated
    $0
    Hours/week
    5

  • David Rahrman

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Janeece Oatman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Caleb Kroese

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Chuck Carlson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Lynnette Provost

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Patrick Stoffel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Shae Rossetti

    MANAGING DIRECTOR

    Total calculated
    $45,758
    From this org
    $45,758
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

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
15 September 2026
IRS schema version
2025v4.2
Source object
202612659349301026

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