Nonprofit · EIN 90-0424248
FRIENDS OF BERRIEN COUNTY TRAILS
Tax-exempt (reinstated) · BENTON HARBOR, MI 49022
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $516,422 | $205,302 | $311,120 | $897,670 | $0 | $897,670 |
| December 31, 2024 | 990 | $79,204 | $8,079 | $71,125 | $586,550 | $0 | $586,550 |
| December 31, 2023 | 990 | $51,801 | $5,867 | $45,934 | $515,425 | $0 | $515,425 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $495,809
- Program service revenue
- $0
- Investment income
- $20,613
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $10,970
- Occupancy
- $1,000
- Program services (functional)
- $161,348
- Management and general (functional)
- $43,954
Balance sheet and other
- Total assets, start of year
- $586,550
- Total assets, end of year
- $897,670
- Total liabilities, end of year
- $0
- Net assets, end of year
- $897,670
- Net assets without donor restrictions
- $199,874
- Net assets with donor restrictions
- $697,796
- Gross receipts
- $516,422
- Employees
- 0
- Volunteers
- 100
- Year formed
- 2019
- State of legal domicile
- MI
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY WOOD | TRUSTEE Trustee or director | 5 | $0 |
| JOHN CHIPMAN | TRUSTEE Trustee or director | 5 | $0 |
| CHRIS MARSCHKE | TRUSTEE Trustee or director | 5 | $0 |
| JERRY FLENAR | TRUSTEE Trustee or director | 5 | $0 |
| BOB CLARK | TREASURER Trustee or director, Officer | 5 | $0 |
| MIKE GAREY | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| BEAT STOCKER | PRESIDENT Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY WOOD | PRESIDENT Trustee or director, Officer | 5 | $0 |
| MIKE GAREY | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| ROBERT CLARK | TREASURER Trustee or director, Officer | 5 | $0 |
| JERRY FLENAR | TRUSTEE Trustee or director | 5 | $0 |
| BEAT STOCKER | TRUSTEE Trustee or director | 5 | $0 |
| JOHN CHIPMAN | TRUSTEE Trustee or director | 5 | $0 |
| CHRIS MARSCHKE | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY WOOD | PRESIDENT Trustee or director, Officer | 5 | $0 |
| MIKE GAREY | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| JOHN MONTERO | SECRETARY Trustee or director, Officer | 5 | $0 |
| ROBERT CLARK | TREASURER Trustee or director, Officer | 5 | $0 |
| MONICA NORTON | TRUSTEE Trustee or director | 5 | $0 |
| JOHN CHIPMAN | TRUSTEE Trustee or director | 5 | $0 |
| CHRIS MARSCHKE | TRUSTEE Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 376 W MAIN ST STE 130, BENTON HARBOR, MI 49022-3651
- In care of
- % LAWRENCE I FRANKLE
- Mailing address (990-N for 2021)
- PO BOX 371, NEW BUFFALO MI 49117
- Principal officer (990 for 2025)
- BEAT STOCKER
- Principal officer (990-N for 2021)
- ROBERT CLARK, PO BOX 371, NEW BUFFALO MI 49117
- Signed the 990
- BEAT STOCKER, PRESIDENT
- Phone
- (269) 339-0797
- Website
- WWW.BERRIENTRAILS.ORG
- Return prepared by
- KRUGGEL LAWTON & COMPANY LLC
Mission
SUPPORT THE CONSTRUCTION AND MAINTENANCE OF TRAILS (PEDESTRIAN, BICYCLE AND WATERWAY) WITHIN BERRIEN COUNTY AND CONNECTING TO ADJACENT COUNTIES, AND ENCOURAGE TRAIL USE.
Program accomplishments
- BERRIEN COUNTY TRAILS - THE FRIENDS OF BERRIEN COUNTY TRAILS ENVISIONS A FUTURE IN WHICH WALKING, PADDLING, AND BICYCLING OPPORTUNITIES ARE EASILY ACCESSIBLE THROUGHOUT BERRIEN COUNTY FOR PEOPLE OF ALL AGES AND ABILITIES. THE GOAL IS TO EDUCATE, ADVOCATE, IDENTIFY & DEVELOP TRAIL, AND SECURE FUNDING.Expenses $161,348
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 90-0424248
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $897,670
- Income (IRS master file)
- $516,422
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- September 12, 2012
- Reinstated
- Effective May 15, 2010
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 | December 2025 | $516,422 | $205,302 | $897,670 | XML |
| 990 | December 2024 | $79,204 | $8,079 | $586,550 | XML |
| 990 | December 2023 | $51,801 | $5,867 | $515,425 | XML |
| 990 | December 2022 | $465,658 | $59,042 | $469,491 | IRS |
| 990-N for 2021 Officer: ROBERT CLARK | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Robert Clark | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Katie Maroney | 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 90-0424248).
Questions about FRIENDS OF BERRIEN COUNTY TRAILS
- What is the EIN of FRIENDS OF BERRIEN COUNTY TRAILS?
- The employer identification number (EIN) of FRIENDS OF BERRIEN COUNTY TRAILS is 90-0424248.
- Is FRIENDS OF BERRIEN COUNTY TRAILS tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to FRIENDS OF BERRIEN COUNTY TRAILS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF BERRIEN COUNTY TRAILS 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 FRIENDS OF BERRIEN COUNTY TRAILS 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 FRIENDS OF BERRIEN COUNTY TRAILS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF BERRIEN COUNTY TRAILS?
- The 990 for the year ended December 31, 2025 names BEAT STOCKER.
- Who are the officers and directors of FRIENDS OF BERRIEN COUNTY TRAILS?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF BERRIEN COUNTY TRAILS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $516,422, expenses of $205,302 and total assets of $897,670 at year end.
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All nonprofits in BENTON HARBOR · Michigan · Recreation and sports