Nonprofit · EIN 31-1703643
CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION
Also known as COMBO
Tax-exempt · WESTERVILLE, OH 43086
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $150,152 | $137,830 | $12,322 | $139,202 | $5,544 | $133,658 |
| December 31, 2024 | 990-EZ | $185,852 | $151,247 | $34,605 | $112,599 | $0 | $112,599 |
| December 31, 2023 | 990-EZ | $121,511 | $89,734 | $31,777 | $77,994 | $0 | $77,994 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $58,292
- Program service revenue
- $81,414
- Investment income
- $0
- Net income from fundraising events
- $10,441
- Other revenue
- $5
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $31,391
- Printing, publications and postage
- $2,457
- Other expenses
- $103,982
- Program services (functional)
- $58,888
Balance sheet and other
- Total assets, start of year
- $121,336
- Total assets, end of year
- $139,202
- Total liabilities, end of year
- $5,544
- Net assets, end of year
- $133,658
- Cash, savings and investments
- $100,857
- Gross receipts
- $150,152
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Keith Overton | President | 20 | $0 |
| Ralph Ruppe | Vice President | 5 | $0 |
| Robert Simeral | Treasurer | 4 | $0 |
| Tim Carley | Trails Director | 20 | $0 |
| Harvey McClesky | Board Member | 4 | $0 |
| Bob Bevard | Board Member | 12 | $0 |
| Matt Hartman | Board Member | 4 | $0 |
| Tommy Schira | Board Member | 4 | $0 |
| Tommy Pellet | Board Member | 4 | $0 |
| Tim Ross | Board Member | 4 | $0 |
990-EZ for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Keith Overton | President | 20 | $0 |
| Ralph Ruppe | Vice President | 5 | $0 |
| Jeff Stevenson | Secretary | 6 | $0 |
| Walker Powell | Treasurer | 4 | $0 |
| Tim Carley | Trails Director | 20 | $0 |
| Mike Whaley | Race Director | 15 | $0 |
| Harvey McClesky | Board Member | 2 | $0 |
| Brittany Ambrosio-Beuthe | Board Member | 1 | $0 |
| Bob Bevard | Board Member | 12 | $0 |
| Roger Morgan | Board Member | 4 | $0 |
| Robert Simeral | Board Member | 4 | $0 |
| Mark Grise | Board Member | 5 | $0 |
| Melany Lowe | Board Member | 4 | $0 |
| Tommy Schira | Board Member | 4 | $0 |
990-EZ for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Keith Overton | President | 20 | $0 |
| Ralph Ruppe | Vice President | 5 | $0 |
| Jeff Stevenson | Secretary | 6 | $0 |
| Walker Powell | Treasurer | 8 | $0 |
| Tim Carley | Trails Director | 20 | $0 |
| Mike Whaley | Race Director | 15 | $0 |
| Harvey McClesky | Board Member | 2 | $0 |
| Brittany Ambrosio-Beuthe | Board Member | 0.5 | $0 |
| Bob Bevard | Board Member | 12 | $0 |
| Roger Morgan | Board Member | 4 | $0 |
| Robert Simeral | Board Member | 4 | $0 |
| Mark Grise | Board Member | 5 | $0 |
| Melany Lowe | Board Member | 4 | $0 |
| Tommy Schira | Board Member | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1994, WESTERVILLE, OH 43086-1994
- In care of
- % ROBERT SIMERAL
- Mailing address (990-N for 2020)
- P O BOX 1994, Westerville OH 43086
- Principal officer (990-N for 2020)
- Walker Powell, P O BOX 1994, Westerville OH 43086
- Signed the 990-EZ
- Robert Simeral, Treasurer
Mission
Since COMBOs inception as a trail building organization in 1995 it has grown exponentially. From a few miles of trail to over 125 and from a small exclusive community into a large multifaceted all encompassing institution focused on creating advocating and preserving quality mountain biking in Central Ohio. We are 100% focused on the creation advocacy and preservation of quality mountain biking in Central Ohio.
Program accomplishments
- 2025 SummerRace series. This included bicycle races at various location. Over 800 rider registrations across events. Raised over 35,000 with all revenue after expenses going to maintain and build trails within Ohio.Expenses $11,206
- COMBO is responsible for mainitainingmultiple bike trails within the state. This includes Ohio state parks AW Marion Great Seal Scioto Alum Creek three trails,Colombus Berliner Park Metro parks Chestnut Ridge and Newark parks Horns hill. COMBO has MOU agreements with all of the parks. Without COMBO thousands of mountain bike riders in central ohio would have almost nowhere to ride.Expenses $44,353
- Ran rider education programs to help teach beginner intermediate and advanced skills to riders.Expenses $3,329
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 31-1703643
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $139,202
- Income (IRS master file)
- $150,152
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $150,152 | $137,830 | $139,202 | IRS |
| 990-EZ | December 2024 | $185,852 | $151,247 | $112,599 | XML |
| 990-EZ | December 2023 | $121,511 | $89,734 | $77,994 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Walker Powell | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Walker Powell | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1703643).
Questions about CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION
- What is the EIN of CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION?
- The employer identification number (EIN) of CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION is 31-1703643.
- Is CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION?
- The 990-N for 2020 names Walker Powell.
- Who are the officers and directors of CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does CENTRAL OHIO MOUNTAIN BIKING ORGANIZATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $150,152, expenses of $137,830 and total assets of $139,202 at year end.
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