Nonprofit · EIN 82-0502602
LATAH TRAIL FOUNDATION INC
Tax-exempt · MOSCOW, ID 83843
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $26,016 | $6,102 | $19,914 | $404,543 | – | $404,543 |
| December 31, 2024 | 990-EZ | $20,973 | $5,199 | $15,774 | $384,629 | – | $384,629 |
| December 31, 2023 | 990-EZ | $29,210 | $35,846 | -$6,636 | $368,855 | – | $368,855 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $24,231
- Investment income
- $1,785
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $900
- Occupancy
- $3,250
- Printing, publications and postage
- $409
- Other expenses
- $1,543
- Program services (functional)
- $6,102
Balance sheet and other
- Total assets, start of year
- $384,629
- Total assets, end of year
- $404,543
- Total liabilities, end of year
- –
- Net assets, end of year
- $404,543
- Cash, savings and investments
- $404,543
- Gross receipts
- $26,016
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 |
|---|---|---|---|
| MATT KITTERMAN | Director | 1 | $0 |
| TANYA DENISON | Director | 0 | $0 |
| REBECCA CRAFT | Director | 0 | $0 |
| TAYLOR NELSON | Treasurer | 1 | $0 |
| MARILYN STEIN | Secretary | 1 | $0 |
| MARGARET DIBBLE | President | 1 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATT KITTERMAN | Director | 1 | $0 |
| RENEE SKRZYPCHAK | Director | 1 | $0 |
| CASSIDY HALL | Director | 1 | $0 |
| TAYLOR NELSON | Treasurer | 1 | $0 |
| T-JAY CLEVENGER | Director | 1 | $0 |
| MARILYN STEIN | Secretary | 1 | $0 |
| MARGARET DIBBLE | President | 1 | $0 |
| MIKE PEARSON | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATT KITTERMAN | Director | 1 | $0 |
| RENEE SKRZYPCHAK | Director | 1 | $0 |
| CASSIDY HALL | Director | 1 | $0 |
| TAYLOR NELSON | Treasurer | 1 | $0 |
| T-JAY CLEVENGER | Director | 1 | $0 |
| MARILYN STEIN | Secretary | 1 | $0 |
| MARGARET DIBBLE | President | 1 | $0 |
| MIKE PEARSON | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 8155, MOSCOW, ID 83843-0655
- Mailing address (990-N for 2013)
- PO BOX 9344, MOSCOW ID 83843
- Principal officer (990-N for 2013)
- RON LANDECK, PO BOX 9344, MOSCOW ID 83843
- Signed the 990-EZ
- TAYLOR NELSON, Treasurer
- Phone
- (707) 479-1139
- Website
- www.latahtrailfoundation.org
- Return prepared by
- Presnell Gage PLLC
Mission
To preserve the historic Moscow-Arrow railroad corridor for non-motorized recreational and transportation uses for Latah County, its residents and visitors, and to provide Latah County and its communities with support to provide this physical connection to their past and open an avenue for their future.
Program accomplishments
- CONTRIBUTED FUNDS WERE USED TOWARD PURCHASE AND CONSTRUCTION OF THE LATAH TRAIL. THE TRAIL RUNS FROM MOSCOW, IDAHO TO TROY, IDAHO AND THEN FROM TROY, IDAHO TO KENDRICK, IDAHO.Expenses $6,102
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-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
- 82-0502602
- 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
- 1998
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P72)
- Assets (IRS master file)
- $404,543
- Income (IRS master file)
- $26,016
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $26,016 | $6,102 | $404,543 | XML |
| 990-EZ | December 2024 | $20,973 | $5,199 | $384,629 | IRS |
| 990-EZ | December 2023 | $29,210 | $35,846 | $368,855 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2013 Officer: RON LANDECK | December 31, 2013 | ≤ $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 82-0502602).
Questions about LATAH TRAIL FOUNDATION INC
- What is the EIN of LATAH TRAIL FOUNDATION INC?
- The employer identification number (EIN) of LATAH TRAIL FOUNDATION INC is 82-0502602.
- Is LATAH TRAIL FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to LATAH TRAIL FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LATAH TRAIL FOUNDATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LATAH TRAIL FOUNDATION 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 LATAH TRAIL FOUNDATION INC 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 LATAH TRAIL FOUNDATION INC?
- The 990-N for 2013 names RON LANDECK.
- Who are the officers and directors of LATAH TRAIL FOUNDATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LATAH TRAIL FOUNDATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $26,016, expenses of $6,102 and total assets of $404,543 at year end.
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