Nonprofit · EIN 45-3370590
MADISON FREEWHEEL BICYCLE CO
Also known as CYCLING SUSTENANCE
Tax-exempt (reinstated) · MADISON, WI 53726
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| January 31, 2026 | 990-EZ | $18,927 | $6,334 | $12,593 | $31,895 | $47,351 | -$15,456 |
| January 31, 2025 | 990-EZ | $9,098 | $4,408 | $4,690 | $22,757 | $50,806 | -$28,049 |
| January 31, 2024 | 990-EZ | $50,659 | $34,332 | $16,327 | $17,616 | $50,355 | -$32,739 |
Financial details: 990-EZ for the year ended January 31, 2026
Revenue
- Contributions, gifts and grants
- $15,660
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $3,267
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $1,442
- Occupancy
- $1,626
- Printing, publications and postage
- $104
- Other expenses
- $3,162
Balance sheet and other
- Total assets, start of year
- $22,757
- Total assets, end of year
- $31,895
- Total liabilities, end of year
- $47,351
- Net assets, end of year
- -$15,456
- Cash, savings and investments
- $23,395
- Gross receipts
- $19,071
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 January 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dan Graff | Treasurer | 5 | $0 |
| Abby Davidson | Secretary | 5 | $0 |
| Kevin Meagher | President | 5 | $0 |
| Nick Smith | Director | 5 | $0 |
990-EZ for the year ended January 31, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dan Graff | Treasurer | 5 | $0 |
| Abby Davidson | Secretary | 10 | $0 |
| Kevin Meagher | Director | 10 | $0 |
| Thomas Flagel | President | 1 | $0 |
| Nick Smith | Director | 10 | $0 |
990-EZ for the year ended January 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brel Hutton-Okpalaeke | Treasurer | 5 | $0 |
| Abby Davidson | Secretary | 10 | $0 |
| Kevin Meagher | Director | 10 | $0 |
| Thomas Flagel | President | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 260205, MADISON, WI 53726-0205
- In care of
- % ELIJAH MCCLOSKEY
- Mailing address (990-N for 2019)
- 437 W Johnson St 625 N Frances St, MADISON WI 53703
- Principal officer (990-N for 2019)
- Brel Hutton-Okpalaeke, 2117 Linden Ave, MADISON WI 53704
- Signed the 990-EZ
- Dan Graff, Treasurer
- Phone
- (608) 698-9205
- Website
- https://freewheelbikes.org
Mission
NAICS Code 813410 Civic and Social Organizations
Program accomplishments
- We offered free and donation-based tune-ups at local bicycle events, such as Wisconsin Bike Week and Ride the Drive. We do not turn anyone away for lack of ability to pay. We have kept material costs very low due to a large stock of donated and reclaimed parts.
- We have continued to offer Open Shop, where members of the public can use Freewheel's bicycle tools and stands affordably to work on their own bikes. There are no additional expenses for this program, as all materials are donated and Open Shop is staffed on a volunteer basis using existing tools.
- Freewheel partners with nonprofits that distribute bikes to African nations. In 2025 we were able to give away 660 bikes that were otherwise unusable for other programs.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in January, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | January 31, 2026 | June 15, 2026 | 990-EZ on file |
| 2024 | January 31, 2025 | June 16, 2025 | 990-EZ on file |
| 2023 | January 31, 2024 | June 17, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-3370590
- 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
- 2017
- Accounting year ends
- January
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S80)
- Assets (IRS master file)
- $31,895
- Income (IRS master file)
- $19,071
Revocation and reinstatement
- Exemption revoked
- June 15, 2016
- Posted by the IRS
- September 12, 2016
- Reinstated
- Effective June 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | January 2026 | $18,927 | $6,334 | $31,895 | XML |
| 990-EZ | January 2025 | $9,098 | $4,408 | $22,757 | XML |
| 990-EZ | January 2024 | $50,659 | $34,332 | $17,616 | XML |
| 990-EZ | January 2023 | – | – | – | IRS |
| 990-EZ | January 2022 | – | – | – | IRS |
| 990-N for 2019 Officer: Brel Hutton-Okpalaeke | January 31, 2020 | ≤ $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 45-3370590).
Questions about MADISON FREEWHEEL BICYCLE CO
- What is the EIN of MADISON FREEWHEEL BICYCLE CO?
- The employer identification number (EIN) of MADISON FREEWHEEL BICYCLE CO is 45-3370590.
- Is MADISON FREEWHEEL BICYCLE CO tax-exempt?
- Yes. The IRS revoked its exemption on June 15, 2016 and reinstated it effective June 15, 2016.
- Are donations to MADISON FREEWHEEL BICYCLE CO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MADISON FREEWHEEL BICYCLE CO file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of MADISON FREEWHEEL BICYCLE CO due?
- The return for tax year 2026 (the year ending January 31, 2027) is due June 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MADISON FREEWHEEL BICYCLE CO last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended January 2026.
- Who is the principal officer of MADISON FREEWHEEL BICYCLE CO?
- The 990-N for 2019 names Brel Hutton-Okpalaeke.
- Who are the officers and directors of MADISON FREEWHEEL BICYCLE CO?
- The 990-EZ for the year ended January 31, 2026 lists 4 people; 0 received compensation from the organization.
- How much revenue does MADISON FREEWHEEL BICYCLE CO have?
- On its 990-EZ for the year ended January 31, 2026 it reported revenue of $18,927, expenses of $6,334 and total assets of $31,895 at year end.
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All nonprofits in MADISON · Wisconsin · Community improvement and capacity building