Rosco Higgins Trail Cruisers
Nonprofit profile at a glance
- EIN
- 383393129
- IRS 990-EZ coverage
- 2011–2025
- Forms available
- Form 990-EZ 2025
- Location
- Roscommon, MI, USA
- Rating
- 42
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Winter Sports
Reported finances
- Revenue
- $63,007
- Expenses
- $52,367
- Assets
- $295,024
- Liabilities
- $8,828
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- JOSEPH MCDONALD (PRESIDENT)
People named in this filing
- JOSEPH MCDONALD (PRESIDENT)
- HENRY URBAN (VICE-PRESIDE)
- MARY MCDONALD (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promoting snowmobile safety, improving local trail conditions, & upholding the preservation of natural resources.
What it reported doing in 2025
Promote snowmobile safety, improve local trail conditions, and uphold the preservation of natural resources.
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- Distribution model
- Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 5
- Transparency & Controls: 82
- Sustainability: 66
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 8.1%; rating input score 8
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 16.9%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 5.63; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 7.7% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 18.7% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 8.1% of revenue deployed
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Filing history: 15 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 8/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.