Nonprofit · EIN 83-2747840
COMO TRAIL ASSOCIATION
Tax-exempt (reinstated) · COLUMBIA, MO 65205
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $29,655 | $30,293 | -$638 | $50,240 | $0 | $50,240 |
| December 31, 2024 | 990-EZ | $35,833 | $24,579 | $11,254 | $50,878 | $0 | $50,878 |
| December 31, 2023 | 990 | $0 | $259,500 | -$259,500 | $39,624 | $0 | $39,624 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $29,655
- Program service revenue
- $0
- Investment income
- $0
- 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
- $8,950
- Other expenses
- $21,343
Balance sheet and other
- Total assets, start of year
- $50,878
- Total assets, end of year
- $50,240
- Total liabilities, end of year
- $0
- Net assets, end of year
- $50,240
- Cash, savings and investments
- $50,240
- Gross receipts
- $29,655
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 |
|---|---|---|---|
| Andrew Schuette | Treasurer | 10 | $0 |
| Lelande Rehard | Director | 5 | $0 |
| Nate Smith | President | 20 | $0 |
| Beth Kelly | Secretary | 10 | $0 |
| Josh Johnson | Vice President | 10 | $0 |
| Andrea Earlywine | Director | 5 | $0 |
| Michelle Teti | Director | 5 | $0 |
| Mark Alvarez | Director | 5 | $0 |
| Anita Ellis | Director | 5 | $0 |
| Yvonne Buchheit | Director | 5 | $0 |
| Anatolie Juncu | Director | 5 | $0 |
990-EZ for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Andrew Schuette | Treasurer | 8 | $0 |
| Josh Stockwell | Director | 5 | $0 |
| Brian Kukla | Director | 5 | $0 |
| Elliott Usher | Director | 5 | $0 |
| Sam Botts | Director | 5 | $0 |
| Shawn Goertz | Director | 5 | $0 |
| Lelande Rehard | Director | 5 | $0 |
| Nate Smith | President | 10 | $0 |
| Beth Kelly | Secretary | 5 | $0 |
| Josh Johnson | Vice President | 5 | $0 |
| Andrea Earlywine | Director | 5 | $0 |
| Michelle Teti | Director | 5 | $0 |
| Mark Alvarez | Director | 5 | $0 |
| Anita Ellis | Director | 5 | $0 |
| Yvonne Buchheit | Director | 5 | $0 |
| Anatolie Juncu | Director | 5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Angela Peterson | Secretary Officer | 8 | $0 |
| Andrew Schuette | Treasurer Officer | 8 | $0 |
| Josh Stockwell | Director Officer | 8 | $0 |
| Ben Nagy | Director Officer | 8 | $0 |
| Brian Kukla | Director Officer | 8 | $0 |
| Elliott Usher | Director Officer | 8 | $0 |
| Sam Botts | Director Officer | 8 | $0 |
| Shawn Goertz | Director Officer | 8 | $0 |
| Lelande Rehard | President Officer | 12 | $0 |
| Nate Smith | Vice President Officer | 24 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7006, COLUMBIA, MO 65205-7006
- Mailing address (990-N for 2021)
- PO Box 7006, Columbia MO 65205
- Principal officer (990-N for 2021)
- Lelande Rehard, 706 Bourne Ave, Columbia MO 65203
- Signed the 990-EZ
- Andrew Schuette, Treasurer
- Phone
- (573) 864-6294
- Website
- comotrails.org
Mission
To build, maintain, and advocate for sustainable natural surface trails for our community.
Program accomplishments
- Provided services to improve trails within Mark Twain National Forest in accordance with a GAOA grant.
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 on file |
IRS record
- EIN
- 83-2747840
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $50,240
- Income (IRS master file)
- $29,655
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- August 9, 2021
- Reinstated
- Effective May 15, 2021
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 | December 2025 | $29,655 | $30,293 | $50,240 | IRS |
| 990-EZ | December 2024 | $35,833 | $24,579 | $50,878 | IRS |
| 990 | December 2023 | $0 | $259,500 | $39,624 | XML |
| 990 | December 2022 | $71,305 | $255,000 | $71,256 | IRS |
| 990-N for 2021 Officer: Lelande Rehard | December 31, 2021 | ≤ $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 83-2747840).
Questions about COMO TRAIL ASSOCIATION
- What is the EIN of COMO TRAIL ASSOCIATION?
- The employer identification number (EIN) of COMO TRAIL ASSOCIATION is 83-2747840.
- Is COMO TRAIL ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to COMO TRAIL ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMO TRAIL ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of COMO TRAIL ASSOCIATION 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 COMO TRAIL ASSOCIATION 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 COMO TRAIL ASSOCIATION?
- The 990-N for 2021 names Lelande Rehard.
- Who are the officers and directors of COMO TRAIL ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does COMO TRAIL ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $29,655, expenses of $30,293 and total assets of $50,240 at year end.
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