{"success":true,"data":{"_id":454641828,"filings":[{"Organization":{"value":null,"Person":["DOUGLAS W MCCLINTOCK","OLIVIA BIRKENHAUER","COREY WILKOSZ","RACHEL HAYES","CHISTOPHER AVERETT","ANDY HORN","CHRIS BOVARD","JASON RESER","TROY WARNKEN","MICHELLE KNIGHT"],"Title":["PRESIDENT/CHAIRPERSON","VICE PRESIDENT","TREASURER","SECRETARY","MEMBERSHIP CHAIR","COMMUNICATIONS","TECH","BOARD AT LARGE","BOARD AT LARGE","BOARD AT LARGE"],"Hours":[3.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To build, maintain, and advocate for improved mountain bike access in the greater cincinnati region.","year":2019,"name":"INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION","phone":8144505431,"website":"WWW.CORAMTB.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 14587, CINCINNATI, OH, 452500587, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":452500587},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":81101,"Contributions":{"value":81101,"Other contributions":0,"Contributions from gifts and grants":81101,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":43413,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":75,"Fundraising professional":0,"Fees to independent contractors":75},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":43338,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":2802,"Itemized Expenses":40536,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":89257,"Non-interest bearing cash":0,"Savings and temp cash investments":89257,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":89257,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.4647045042601201,"percentile":0.9078651772410626},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":2.0559970515744133,"percentile":0.6232832598293663},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.6284701602029712,"percentile":0.6859322575890687}},"source_xml":"202011689349200521_public.xml"},{"Organization":{"value":null,"Person":["OLIVIA BIRKENHAUER","SHERMAN BUTLER","DANIEL CROWE"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER"],"Hours":[3.0,3.0,3.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Primary purpose achieved is mountain biking trail construction and maintenance 28a expenses: 70,255","year":2021,"name":"INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION","phone":8144505431,"website":"WWW.CORAMTB.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 14587, CINCINNATI, OH, 452500587, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":452500587},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":146044,"Contributions":{"value":146044,"Other contributions":0,"Contributions from gifts and grants":146044,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":70255,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":70255,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":408,"Itemized Expenses":69847,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":221049,"Non-interest bearing cash":0,"Savings and temp cash investments":221049,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":221049,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5189463449371422,"percentile":0.9234989694659056},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.1463810404953385,"percentile":0.7223710399960875},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.6417419017339939,"percentile":0.7208603820947316}},"source_xml":"202231529349200603_public.xml"},{"Organization":{"value":null,"Person":["Brian Bozeman","Sherman Butler","Doug Hart","Chris Bovard"],"Title":["President","VP","Treasurer","Sec"],"Hours":[12.0,12.0,8.0,3.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Mountain biking trail construction and maintenance","year":2023,"name":"International Mountain Bicycling Association","phone":2149122648,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"648 Monmouth Street, Newport, KY, 41071, USA","city":"Newport","state":"KY","country":"USA","zip_code":41071},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":170774,"Contributions":{"value":164968,"Other contributions":0,"Contributions from gifts and grants":139258,"Fundraising revenue":0,"Dues":25710,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":5806,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":5806,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":177798,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":32760,"Fundraising professional":0,"Fees to independent contractors":32760},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":54519,"Current officers":54519,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":90519,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":4631,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":85888,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":255163,"Non-interest bearing cash":0,"Savings and temp cash investments":255163,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1877,"Sum of Total Liabilities":1877,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":253286,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.041130382845163786,"percentile":0.2994766928914649},"Liabilities to Assets Ratio":{"score":0.007356082190599735,"percentile":0.5131994664333132},"Operating Reserve Ratio":{"score":1.4351286291184377,"percentile":0.5259926774245245},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.16179313615545596,"percentile":0.862045757227835},"Asset Growth":{"score":0.2091735908516904,"percentile":0.8560056318963606},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4956911883249358,"percentile":0.31116456479433674}},"source_xml":"202402059349200725_public.xml"},{"Organization":{"value":null,"Person":["Jason Reser","Brian Bozeman","Doug Hart","Sherman Butler","Joseph Hansbauer"],"Title":["Director","President","Treasurer","VP","Officer at Large"],"Hours":[40.0,12.0,8.0,12.0,3.0],"Total Compensation":[58846,0,0,0,0],"Direct compensation":[58846,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Advance a vibrant outdoor culture by building and maintaining natural surface trails, engaging communities and fostering stewardship across greater cincinnati and northern kentucky through advocacy, education and partnerships","year":2024,"name":"International Mountain Bicycling Association","phone":8599050031,"website":"coratrails.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Jason Reser","year_formation":1996,"state_legal_domicile":"KY","total_volunteers":10,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"306 Greenup Street, Covington, KY, 41011, USA","city":"Covington","state":"KY","country":"USA","zip_code":41011},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":49159,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":625282,"Contributions":{"value":530599,"Other contributions":508186,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":22413,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12074,"Investment income total":12074,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":82609,"Other total":33450,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":49159,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":443896,"Grant expense":{"value":136291,"Grants to domestic orgs":136291,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":127584,"Current officers":58846,"Disqualified persons":0,"Other salaries and wages":53495,"Pension plan contributions":0,"Other employee benefits":3046,"Payroll taxes":12197},"Other expenses":{"value":180021,"Management services":6400,"Legal":0,"Accounting":3300,"Lobbying services":0,"Investment management fees":0,"Other services":111118,"Advertising":17852,"Office expenses":1642,"Information technology":11649,"Royalties":0,"Occupancy":0,"Travel":2599,"Conferences and meetings":802,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6158,"Insurance":9366,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":9135,"Rent Expenses":5933,"Bank Fees":1873,"Licenses":318,"Dues Paid":1011},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":370574,"Management And General Expenses":44105,"Fundraising Expenses":29217}},"Assets":{"value":469542,"Non-interest bearing cash":32065,"Savings and temp cash investments":400526,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":36951,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":34870,"Sum of Total Liabilities":0,"Accounts payable, accrued":2959,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":31911,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":434672,"Net assets without donor restriction":392020,"Net assets with donor restriction":42652,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8348216699407068,"percentile":0.6712741575568141},"Fundraising Efficiency":{"score":18.16062566314132,"percentile":0.572551572249152},"Operating Margin":{"score":0.29008671287515075,"percentile":0.8291184322430711},"Liabilities to Assets Ratio":{"score":0.07426385712034281,"percentile":0.35370895215434106},"Operating Reserve Ratio":{"score":1.0577747940959144,"percentile":0.4396291705830273},"Officer Compensation Ratio":{"score":0.13256708778632834,"percentile":0.45507184938856104},"Program Expense Growth":{"score":0.7432432432432432,"percentile":0.9655008864602516},"Revenue Growth":{"score":0.363751330485138,"percentile":0.9622302274087021},"Asset Growth":{"score":0.25543510832655236,"percentile":0.893855238843936},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7496169758017325,"percentile":0.916553392010172}},"source_xml":"202541359349318679_public.xml"},{"Organization":{"value":null,"Person":["Brady DeLong","Sherman Butler","Daniel Crowe","Chris Bovard"],"Title":["President","VP","Treasurer","Sec"],"Hours":[2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Mountain biking trail construction and maintenance","year":2022,"name":"International Mountain Bicycling Association","phone":2149122648,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"648 Monmouth Street, Newport, KY, 41071, USA","city":"Newport","state":"KY","country":"USA","zip_code":41071},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":153925,"Contributions":{"value":153925,"Other contributions":0,"Contributions from gifts and grants":153925,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":114734,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":114734,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":24,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":114710,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":233542,"Non-interest bearing cash":0,"Savings and temp cash investments":233542,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":233542,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2546110118564236,"percentile":0.8043528015588548},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":2.0355082190109295,"percentile":0.620670421657395},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.20032258790098556,"percentile":0.8967389737141891},"Asset Growth":{"score":0.27933172504082027,"percentile":0.9086490597946018},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.6576068540258376,"percentile":0.7600855774447677}},"source_xml":"202323199349207402_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Jason Reser","Brian Bozeman","Doug Hart","Sherman Butler","Joseph Hansbauer"],"Title":["Director","President","Treasurer","VP","Officer at Large"],"Hours":[40.0,12.0,8.0,12.0,3.0],"Total Compensation":[58846,0,0,0,0],"Direct compensation":[58846,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Advance a vibrant outdoor culture by building and maintaining natural surface trails, engaging communities and fostering stewardship across greater cincinnati and northern kentucky through advocacy, education and partnerships","year":2024,"name":"International Mountain Bicycling Association","phone":8599050031,"website":"coratrails.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Jason Reser","year_formation":1996,"state_legal_domicile":"KY","total_volunteers":10,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"306 Greenup Street, Covington, KY, 41011, USA","city":"Covington","state":"KY","country":"USA","zip_code":41011},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":49159,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":625282,"Contributions":{"value":530599,"Other contributions":508186,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":22413,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12074,"Investment income total":12074,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":82609,"Other total":33450,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":49159,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":443896,"Grant expense":{"value":136291,"Grants to domestic orgs":136291,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":127584,"Current officers":58846,"Disqualified persons":0,"Other salaries and wages":53495,"Pension plan contributions":0,"Other employee benefits":3046,"Payroll taxes":12197},"Other expenses":{"value":180021,"Management services":6400,"Legal":0,"Accounting":3300,"Lobbying services":0,"Investment management fees":0,"Other services":111118,"Advertising":17852,"Office expenses":1642,"Information technology":11649,"Royalties":0,"Occupancy":0,"Travel":2599,"Conferences and meetings":802,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6158,"Insurance":9366,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":9135,"Rent Expenses":5933,"Bank Fees":1873,"Licenses":318,"Dues Paid":1011},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":370574,"Management And General Expenses":44105,"Fundraising Expenses":29217}},"Assets":{"value":469542,"Non-interest bearing cash":32065,"Savings and temp cash investments":400526,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":36951,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":34870,"Sum of Total Liabilities":0,"Accounts payable, accrued":2959,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":31911,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":434672,"Net assets without donor restriction":392020,"Net assets with donor restriction":42652,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8348216699407068,"percentile":0.6712741575568141},"Fundraising Efficiency":{"score":18.16062566314132,"percentile":0.572551572249152},"Operating Margin":{"score":0.29008671287515075,"percentile":0.8291184322430711},"Liabilities to Assets Ratio":{"score":0.07426385712034281,"percentile":0.35370895215434106},"Operating Reserve Ratio":{"score":1.0577747940959144,"percentile":0.4396291705830273},"Officer Compensation Ratio":{"score":0.13256708778632834,"percentile":0.45507184938856104},"Program Expense Growth":{"score":0.7432432432432432,"percentile":0.9655008864602516},"Revenue Growth":{"score":0.363751330485138,"percentile":0.9622302274087021},"Asset Growth":{"score":0.25543510832655236,"percentile":0.893855238843936},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7496169758017325,"percentile":0.916553392010172}},"source_xml":"202541359349318679_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}