Nonprofit · EIN 46-4076992
SISTERS TRAILS ALLIANCE
Tax-exempt · SISTERS, OR 97759
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $85,769 | $103,325 | -$17,556 | $120,102 | – | $120,102 |
| December 31, 2024 | 990-EZ | $67,533 | $116,708 | -$49,175 | $137,658 | – | $137,658 |
| December 31, 2023 | 990-EZ | $143,503 | $65,977 | $77,526 | $188,250 | $1,416 | $186,834 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $83,566
- Investment income
- $2,203
Expenses
- Compensation of officers, directors and key employees
- $52,000
- Salaries, compensation and benefits (total)
- $56,626
- Professional fees and payments to contractors
- $11,329
- Printing, publications and postage
- $3,260
- Other expenses
- $32,110
- Program services (functional)
- $103,325
Balance sheet and other
- Total assets, start of year
- $137,658
- Total assets, end of year
- $120,102
- Total liabilities, end of year
- –
- Net assets, end of year
- $120,102
- Cash, savings and investments
- $116,372
- Gross receipts
- $85,769
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 |
|---|---|---|---|
| STEPHANIE PRESLEY | EXECUTIVE DI | 20 | $52,000 |
| FORREST TANCER | BOARD CHAIR | 2 | $0 |
| LISA COHEN | VICE CHAIR | 2 | $0 |
| CHUCK HUMPHREYS | TREASURER | 2 | $0 |
| DAVID DUEHREN | SECRETARY | 2 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE PRESLEY | EXECUTIVE DI | 20 | $34,667 |
| SCOTT PENZARELLA | EXECUTIVE DI | 12 | $6,210 |
| FORREST TANCER | BOARD CHAIR | 2 | $0 |
| LISA COHEN | VICE CHAIR | 2 | $0 |
| CHUCK HUMPHREYS | TREASURER | 2 | $0 |
| DAVID DUEHREN | SECRETARY | 2 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT PENZARELLA | EXECUTIVE DI | 15 | $25,180 |
| RICK RETZMAN | BOARD CHAIR | 5 | $0 |
| FORREST TANCER | VICE CHAIR | 1 | $0 |
| ANN RICHARDSON | TREASURER | 5 | $0 |
| DAVID DUEHREN | SECRETARY | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1871, SISTERS, OR 97759-1871
- Mailing address (990-N for 2022)
- PO Box 1871, Sisters OR 97759
- Principal officer (990-N for 2022)
- Scott Penzarella, PO Box 1871, Sisters OR 97759
- Signed the 990-EZ
- FORREST TANCER, BOARD CHAIR
- Phone
- (541) 815-4546
- Website
- SISTERSTRAILS.ORG
- Return prepared by
- TERESA L MILLS CPA LLC
Mission
MANAGE MULTI-USE, NON-MOTORIZED TRAIL SYSTEM
Program accomplishments
- BUILDING & MAINTENANCE OF NON-MOTORIZED, MULTI-USER TRAIL SYSTEM ON PUBLIC NATIONAL FOREST LAND NEAR SISTERS, OREGONExpenses $48,352
- EDUCATION AND ADVOCACY FOR THE VALUE OF TRAILS AND TRAIL USER EXPERIENCEExpenses $54,973
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
- 46-4076992
- 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)
- Community improvement and capacity building (S80)
- Assets (IRS master file)
- $120,102
- Income (IRS master file)
- $85,769
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $85,769 | $103,325 | $120,102 | XML |
| 990-EZ | December 2024 | $67,533 | $116,708 | $137,658 | IRS |
| 990-EZ | December 2023 | $143,503 | $65,977 | $188,250 | XML |
| 990-N for 2022 Officer: Scott Penzarella | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Ann Richardson | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Rick Retzman | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Catherine Hayden | 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 46-4076992).
Questions about SISTERS TRAILS ALLIANCE
- What is the EIN of SISTERS TRAILS ALLIANCE?
- The employer identification number (EIN) of SISTERS TRAILS ALLIANCE is 46-4076992.
- Is SISTERS TRAILS ALLIANCE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to SISTERS TRAILS ALLIANCE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SISTERS TRAILS ALLIANCE 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 SISTERS TRAILS ALLIANCE 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 SISTERS TRAILS ALLIANCE 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 SISTERS TRAILS ALLIANCE?
- The 990-N for 2022 names Scott Penzarella.
- Who are the officers and directors of SISTERS TRAILS ALLIANCE?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $52,000 (STEPHANIE PRESLEY, EXECUTIVE DI).
- How much revenue does SISTERS TRAILS ALLIANCE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $85,769, expenses of $103,325 and total assets of $120,102 at year end.
Other nonprofits in SISTERS
- EXPLORE SISTERS EIN 88-3980703 · last filed 990 for 2025
- CITIZENS4COMMUNITY INC EIN 81-1022094 · last filed 990 for 2025
- SISTERS KIWANIS COMMUNITY SERVICE FOUNDATION EIN 93-1070832 · last filed 990 for 2025
- SISTERS ROTARY FOUNDATION EIN 93-1147739 · last filed 990-N for 2025
- SISTERS BUSINESS ASSOCIATION EIN 99-1636892 · last filed 990-N for 2025
- GLOBAL WOMEN FRESH EIN 84-2561943 · last filed 990-N for 2025
- BLACK BUTTE RANCH ASSOCIATION EIN 23-7115837 · last filed 990 for 2025
- HABITAT FOR HUMANITY INTERNATIONAL INC EIN 93-1039346 · last filed 990 for 2025
All nonprofits in SISTERS · Oregon · Community improvement and capacity building