Nonprofit · EIN 45-4538964
SW TRAILS PDX
Tax-exempt · PORTLAND, OR 97239
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $31,096 | $37,830 | -$6,734 | $148,743 | $0 | $148,743 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $29,570
- Program service revenue
- $0
- Investment income
- $82
- Net income from sales of inventory
- $90
- Other revenue
- $1,354
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
- $425
- Printing, publications and postage
- $90
- Other expenses
- $37,315
- Program services (functional)
- $37,800
Balance sheet and other
- Total assets, start of year
- $155,477
- Total assets, end of year
- $148,743
- Total liabilities, end of year
- $0
- Net assets, end of year
- $148,743
- Cash, savings and investments
- $148,743
- Gross receipts
- $31,096
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Debbie Smaill | President | 15 | $0 |
| Don Baack | Vice President | 30 | $0 |
| Bonnie Birch | Secretary | 12 | $0 |
| Lee Buhler | Treasurer | 12 | $0 |
| Dave Manville | Board Member | 20 | $0 |
| Barbara Stedman | Board Member | 5 | $0 |
| Brian Brady | Board Member | 20 | $0 |
| Jason Bergstrom | Board Member | 15 | $0 |
| Scott Wyse | Board Members | 5 | $0 |
| Keith Liden | Board Member | 10 | $0 |
| Lisa Caballero | Board Member | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 127 SW HAMILTON ST, PORTLAND, OR 97239-4040
- Mailing address (990-N for 2025)
- 127 SW Hamilton Street, Portland OR 97239
- Principal officer (990-N for 2025)
- Debroah Small, 2521 SW Bertha Blvd, Portland OR 97239
- Signed the 990-EZ
- Lee Buhler, Treasurer
- Phone
- (503) 459-8312
- Website
- www.swtrails.org
Mission
SWTrails PDX works to improve hiking trails in southwest Portland. We lead group hikes and have meetings to discuss pedestrian safety issues and trail improvements. We work with State and Local agencies to build and maintain trails. We are an all volunteer organization. More information is on our website: www.swtrails.org
Program accomplishments
- We received a grant from the State of Oregon to help build a trail from Southwest Portland to Lake Oswego. We have been working with a sign design and manufacturing company to make way-finding signs. Our volunteers built and improved several sections of the trail.Expenses $32,800 · grants $32,800
- We lead several monthly group hikesExpenses $3,000 · grants $2,500
- We work with governmental agencies on monthly volunteer work parties.Expenses $2,000 · grants $2,000
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 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 45-4538964
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N32)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Debroah Small | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $31,096 | $37,830 | $148,743 | IRS |
| 990-N for 2023 Officer: Lee Buhler | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Lee Buhler | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Doug Rogers | December 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 45-4538964).
Questions about SW TRAILS PDX
- What is the EIN of SW TRAILS PDX?
- The employer identification number (EIN) of SW TRAILS PDX is 45-4538964.
- Is SW TRAILS PDX tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to SW TRAILS PDX tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SW TRAILS PDX file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SW TRAILS PDX 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 SW TRAILS PDX last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of SW TRAILS PDX?
- The 990-N for 2025 names Debroah Small.
- Who are the officers and directors of SW TRAILS PDX?
- The 990-EZ for the year ended December 31, 2024 lists 11 people; 0 received compensation from the organization.
- How much revenue does SW TRAILS PDX have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $31,096, expenses of $37,830 and total assets of $148,743 at year end.
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