Nonprofit · EIN 45-5335776
TOP OF MICHIGAN MOUNTAIN BIKE ASSOC
Tax-exempt · BOYNE CITY, MI 49712
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $165,521 | $201,220 | -$35,699 | $87,688 | $0 | $87,688 |
| December 31, 2024 | 990-EZ | $66,830 | $32,850 | $33,980 | $123,387 | $0 | $123,387 |
| December 31, 2023 | 990-EZ | $98,010 | $125,345 | -$27,335 | $89,407 | $0 | $89,407 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $148,297
- Membership dues
- $16,600
- Investment income
- $624
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $201,220
- Program services (functional)
- $201,509
Balance sheet and other
- Total assets, start of year
- $123,387
- Total assets, end of year
- $87,688
- Total liabilities, end of year
- $0
- Net assets, end of year
- $87,688
- Cash, savings and investments
- $46,540
- Gross receipts
- $165,521
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 |
|---|---|---|---|
| CHRIS BENSON | DIRECTOR | 2 | $0 |
| STEVE VAN DAM | VICE PRESIDENT | 2 | $0 |
| WILLIAM ATEN | DIRECTOR | 2 | $0 |
| BRITT KING | DIRECTOR | 2 | $0 |
| JAY VANDER WALL | SECRETARY | 4 | $0 |
| DAVID VAN NOTE | TREASURER | 2 | $0 |
| LYNN WOLF | PRESIDENT | 6 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS BENSON | DIRECTOR | 2 | $0 |
| STEVE VAN DAM | VICE PRESIDENT | 2 | $0 |
| WILLIAM ATEN | DIRECTOR | 2 | $0 |
| NATE FARRAN | DIRECTOR | 2 | $0 |
| JAY VANDER WALL | SECRETARY | 4 | $0 |
| ROBIN STANLEY | TREASURER | 2 | $0 |
| LYNN WOLF | PRESIDENT | 6 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM FAAS | DIRECTOR | 2 | $0 |
| STEVE VAN DAM | DIRECTOR | 2 | $0 |
| WILLIAM ATEN | DIRECTOR | 2 | $0 |
| ROBIN STANLEY | TREASURER | 2 | $0 |
| LYNN WOLF | PRESIDENT | 6 | $0 |
| JAY VANDER WALL | SECRETARY | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 112, BOYNE CITY, MI 49712-0112
- Mailing address (990-N for 2018)
- PO Box 112, Boyne City MI 49712
- Principal officer (990-N for 2018)
- Robin Stanley, PO Box 112, Boyne City MI 49712
- Signed the 990-EZ
- STEVE VAN DAM, VICE PRESIDENT
- Phone
- (231) 330-3887
- Website
- www.tommba.org
- Return prepared by
- RASMUSSEN TELLER & CARON PC
Mission
THE GENERAL PURPOSE OF THE CORPORATION IS TO CREATE, ENHANCE, AND PRESERVE MOUNTAIN BIKING ACCESS AND OPPORTUNITIES IN THE NORTHERN LOWER PENNINSULA OF MICHIGAN. THE MISSION OF THE CORPORATION IS CREATE, ENHANCE, AND PERSERVE EXCEPTIONAL MOUNTAIN BIKING TRAILS AND RIDING EXPERIENCES.
Program accomplishments
- MAJOR EXPANSION OF BOYNE FOREST TRAILS, NEW TRAILS AT VIEWLANDS. MAINTENANCE OF 8 SIGNIFICANT TRAIL SYSTEMS IN NORTHERN LOWER MICHIGAN. ALL RECENT ACCOMPLISHMENTS AND GOALS ARE LISTED AT WWW.TOMMBA.ORGExpenses $201,509 · grants $35,000
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
- 45-5335776
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C60)
- Assets (IRS master file)
- $87,688
- Income (IRS master file)
- $165,521
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $165,521 | $201,220 | $87,688 | XML |
| 990-EZ | December 2024 | $66,830 | $32,850 | $123,387 | XML |
| 990-EZ | December 2023 | $98,010 | $125,345 | $89,407 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2018 Officer: Robin Stanley | December 31, 2018 | ≤ $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 45-5335776).
Questions about TOP OF MICHIGAN MOUNTAIN BIKE ASSOC
- What is the EIN of TOP OF MICHIGAN MOUNTAIN BIKE ASSOC?
- The employer identification number (EIN) of TOP OF MICHIGAN MOUNTAIN BIKE ASSOC is 45-5335776.
- Is TOP OF MICHIGAN MOUNTAIN BIKE ASSOC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to TOP OF MICHIGAN MOUNTAIN BIKE ASSOC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TOP OF MICHIGAN MOUNTAIN BIKE ASSOC 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 MOUNTAIN BIKE ASSOC 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 MOUNTAIN BIKE ASSOC 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 TOP OF MICHIGAN MOUNTAIN BIKE ASSOC?
- The 990-N for 2018 names Robin Stanley.
- Who are the officers and directors of TOP OF MICHIGAN MOUNTAIN BIKE ASSOC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does TOP OF MICHIGAN MOUNTAIN BIKE ASSOC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $165,521, expenses of $201,220 and total assets of $87,688 at year end.
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