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    <ReturnTs>2025-11-12T08:15:20-07:00</ReturnTs>
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        <BusinessNameLine1Txt>FRIENDS OF THE MANHAN RAIL TRAIL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>4135273903</PhoneNum>
      <USAddress>
        <AddressLine1Txt>50 Payson Avenue</AddressLine1Txt>
        <CityNm>Easthampton</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01027</ZIPCd>
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    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Barbara LaBombard</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>4135273903</PhoneNum>
      <SignatureDt>2025-11-12</SignatureDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrimaryExemptPurposeTxt>Upkeep and maintenance of the Manhan Rail Trail in Easthampton so that it can continue to serve the community as an important recreational and commuter greenspace for use by both residents and visitors.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>The Friends of the Manhan Rail Trail continues to support the maintenance of the trail both financially and with volunteer work hours. It is impossible to know how many people are impacted by the rail trail, but it is very heavily used by the public year-round (even in the winter). It is open 24 hrs./day, 7 days/week. It is an important off-road connector within Easthampton and also connects to trails in surrounding communities.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>20437</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Wendy Hammerle</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Barbara LaBombard</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>David Jaffe</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Barbara LaBombard</PersonNm>
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          <AddressLine1Txt>102 Clark St</AddressLine1Txt>
          <CityNm>Easthampton</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01027</ZIPCd>
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        <PhoneNum>4135273903</PhoneNum>
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        <FormAndLineReferenceDesc>Schedule A, Part IV, Section D, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The City of Easthampton does not appoint or elect members of the Friends of the Manhan Rail Trail but we maintain a close working relationship with the city through our assistance with trail maintenance.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section E, Line 1c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Friends of the Manhan Rail Trail financially supports the city owned Manhan Rail Trail by paying for contracted work done on the trail (mowing, trash removal, etc.). It also coordinates volunteers who assist with trail upkeep.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section E, Line 2a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Manhan Rail Trail is owned by the City of Easthampton, MA. All financial and volunteer contributions from the friends group go towards maintaining the city owned rail trail.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section E, Line 2b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Friends group financially assists the City of Easthampton by its commitment to pay outside contractors for trail maintenance and to organize volunteers for work parties. But for our assistance, the City of Easthampton would be responsible for all trail maintenance, including all costs associated with this maintenance.</ExplanationTxt>
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        <ExplanationTxt>The return is being amended due to a money market checking account mistakenly not being added into the totals for 2024.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Trail Maintenance Supplies;1111|Trail Signage;106|Gift card for volunteer;50|Office Supplies;170|State Forms;51^Total;1488^</ExplanationTxt>
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