Nonprofit · EIN 38-3263521
TOP OF MICHIGAN TRAILS COUNCIL INC
Tax-exempt · PETOSKEY, MI 49770
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $462,684 | $400,090 | $62,594 | $843,406 | $3,446 | $839,960 |
| December 31, 2024 | 990 (amended) | $347,614 | $429,152 | -$81,538 | $780,767 | $3,401 | $777,366 |
| December 31, 2023 | 990 | $397,299 | $423,901 | -$26,602 | $859,319 | $3,206 | $856,113 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $394,512
- Program service revenue
- $630
- Investment income
- $19,675
- Net income from fundraising events
- $47,867
- Other revenue
- $47,867
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $146,734
- Other salaries and wages
- $38,835
- Salaries, compensation and benefits (total)
- $199,999
- Professional fundraising fees
- $0
- Accounting fees
- $8,773
- Occupancy
- $15,104
- Depreciation
- $34,094
- Program services (functional)
- $207,537
- Management and general (functional)
- $64,533
- Fundraising (functional)
- $128,020
Balance sheet and other
- Total assets, start of year
- $780,767
- Total assets, end of year
- $843,406
- Total liabilities, end of year
- $3,446
- Net assets, end of year
- $839,960
- Land, buildings and equipment
- $447,026
- Net assets without donor restrictions
- $541,152
- Net assets with donor restrictions
- $298,808
- Gross receipts
- $462,684
- Employees
- 4
- Volunteers
- 50
- Year formed
- 1995
- State of legal domicile
- MI
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Brent Bolin | Executive Dir. Officer | 40 | $87,460 | $2,624 |
| Becca Nelson | Assistant Dir. Officer | 40 | $55,000 | $1,650 |
| Mona O'Neil | Treasurer Trustee or director, Officer | 3 | $0 | $0 |
| Brian Slater | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Ric Loyd | Director Trustee or director | 1 | $0 | $0 |
| Michael Sheean | Director Trustee or director | 1 | $0 | $0 |
| Tom Ling | President Trustee or director | 3 | $0 | $0 |
| Kate Scollin | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Liam Dreyer | Director Trustee or director | 1 | $0 | $0 |
| Slava Mykhayls | Director Trustee or director | 1 | $0 | $0 |
| John Scholten | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Jed Howbert | Director Trustee or director | 0 | $0 | $0 |
| Margie Reh | Director Trustee or director | 0 | $0 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brent Bolin | Executive Dir. Officer | 40 | $90,084 |
| Becca Nelson | Assistant Dir. Officer | 40 | $56,650 |
| James Conboy | President Trustee or director | 1 | $0 |
| Mona O'Neil | Treasurer Trustee or director | 3 | $0 |
| Brian Slater | Secretary Trustee or director, Officer | 1 | $0 |
| Ric Loyd | Director Trustee or director | 1 | $0 |
| Lindsey Clark | Director Trustee or director | 1 | $0 |
| Max Putters | Director Trustee or director | 1 | $0 |
| Michael Sheean | Director Trustee or director | 1 | $0 |
| Tom Ling | President Trustee or director, Officer | 3 | $0 |
| Kate Scollin | Vice President Trustee or director, Officer | 1 | $0 |
| Liam Dreyer | Director Trustee or director | 1 | $0 |
| Slava Mykhayls | Director Trustee or director | 1 | $0 |
| Margie Reh | Director Trustee or director | 1 | $0 |
| John Scholten | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Brent Bolin | Executive Dir. Officer | 40 | $84,760 | $2,493 |
| Becca Nelson | Assistant Dir. Officer | 40 | $49,500 | $1,449 |
| Andy Hayes | Director Trustee or director | 0.75 | $0 | $0 |
| James Conboy | President Trustee or director, Officer | 2 | $0 | $0 |
| Mona O'Neil | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Brian Slater | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Debra Greene | Director Trustee or director | 0.75 | $0 | $0 |
| Steve Biggs | Director Trustee or director | 0.75 | $0 | $0 |
| Margie Reh | Director Trustee or director | 0.75 | $0 | $0 |
| Karen Langs | Director Trustee or director | 0.75 | $0 | $0 |
| Kate Scollin | Director Trustee or director | 0.75 | $0 | $0 |
| Ric Loyd | Director Trustee or director | 0.75 | $0 | $0 |
| Lindsey Clark | Director Trustee or director | 0.75 | $0 | $0 |
| Max Putters | Director Trustee or director | 0.75 | $0 | $0 |
| Michael Sheean | Director Trustee or director | 0.75 | $0 | $0 |
| Tom Ling | Vice President Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1687 M 119, PETOSKEY, MI 49770-8388
- In care of
- % BRENT BOLIN
- Principal officer (990 for 2025)
- Brent Bolin, 1687 M-119, Petoskey, MI 49770
- Signed the 990
- Brent Bolin, Executive Director
- Phone
- (231) 348-8280
- Website
- www.trailscouncil.org
- Return prepared by
- CORNERSTONE CPA SOLUTIONS LLC
Mission
We advocate and facilitate the development of a network of multipurpose recreational trails in Northern Lower Michigan.
Program accomplishments
- PROVIDED TECHNICAL ASSISTANCE TO LOCAL TRAIL COMMITTEES FOR THE BURTLAKE TRAIL, CENTRAL LAKE TO BELLAIRE TRAIL, LITTLE TRAVERSE WHEELWAY,BOYNE CITY TO CHARLEVOIX TRAIL, AND THE HIGH COUNTRY PATHWAY.CONTINUED COLLABORATION WITH TART TRAILS OF TRAVERSE CITY ON THE NAKWEMA TRAILWAY FORMERLY KNOWN AS TRAVERSE CITY TO CHARLEVOIX TRAIL,Expenses $207,537
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-3263521
- 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
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $843,406
- Income (IRS master file)
- $462,684
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $462,684 | $400,090 | $843,406 | XML |
| 990 | December 2024 | $347,614 | $429,152 | $780,767 | XML |
| 990 | December 2023 | $397,299 | $423,901 | $859,319 | XML |
| 990 | December 2022 | $422,054 | $522,947 | $892,062 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 38-3263521).
Questions about TOP OF MICHIGAN TRAILS COUNCIL INC
- What is the EIN of TOP OF MICHIGAN TRAILS COUNCIL INC?
- The employer identification number (EIN) of TOP OF MICHIGAN TRAILS COUNCIL INC is 38-3263521.
- Is TOP OF MICHIGAN TRAILS COUNCIL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to TOP OF MICHIGAN TRAILS COUNCIL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TOP OF MICHIGAN TRAILS COUNCIL INC 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 TOP OF MICHIGAN TRAILS COUNCIL INC 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 TOP OF MICHIGAN TRAILS COUNCIL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of TOP OF MICHIGAN TRAILS COUNCIL INC?
- The 990 for the year ended December 31, 2025 names Brent Bolin.
- Who are the officers and directors of TOP OF MICHIGAN TRAILS COUNCIL INC?
- The 990 for the year ended December 31, 2025 lists 13 people; 2 received compensation from the organization, the highest $87,460 (Brent Bolin, Executive Dir.).
- How much revenue does TOP OF MICHIGAN TRAILS COUNCIL INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $462,684, expenses of $400,090 and total assets of $843,406 at year end.
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