Land recreation & adventure

Books and taxes for mountain bike parks.

Lift-served day tickets, season passes sold in spring, shuttle runs, and the trail crew that keeps every berm and jump rideable. Gus sorts it as it lands, an accountant checks every transaction, and you get one number a month.

  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
JulyExample month
$24,500
what you made

July came in at $24,500. A good chunk of that is season passes sold back in April finally getting counted as riders use the lift this month.

  • Day ticket sales, lift gateLift ticket income
  • Shuttle service payoutsShuttle income
  • Trail crew payrollTrail crew wages
  • Lift mechanical serviceLift maintenance
  • Fox Factory rental fleet partsRental fleet costs
Money in$74,000
Money out$49,500
Set aside for taxes$6,600
An example month. Yours will have your numbers.

Why your books are different

Mountain bike park books go wrong at the lift line and the trail crew shed.

You sell season passes in spring for a summer of riding, run a lift that needs its own mechanical budget, and keep a trail crew building berms and jumps that take real material and labor. A generalist sees deposits and payroll. Your books need to know a pass sold in April is not April's money.

  1. 1

    Season passes get counted before a single ride

    A rider buys a $400 season pass in April, months before the park even opens for the season, and if that counts as April income, the summer months when the park is actually busy show almost nothing from that rider.

    What we doSpreads season pass income across the riding season, so each month reflects the lift days it actually covers.
  2. 2

    Lift maintenance is a scheduled cost, not a surprise repair

    Chairlifts and surface lifts need regular, often state-inspected mechanical service, and if that gets mixed with general trail repairs, it is hard to plan for a cost that has to happen every year regardless of ridership.

    What we doKeeps lift maintenance and inspection costs in their own line, dated so the yearly pattern is easy to see.
  3. 3

    Trail crew labor and materials get lost in general wages

    Building and maintaining berms, jumps, and drainage takes both labor and materials like lumber and gravel, and if that spend blends into general payroll, you cannot tell what trail building actually costs against ticket income.

    What we doKeeps trail crew wages and materials in their own line, separate from lift operations and front desk staff.
  4. 4

    Rental fleet bikes wear out faster than they look like they should

    Rental mountain bikes take a beating on jump trails, and suspension and drivetrain parts wear out fast, so if repair costs get buried in general supplies, the rental program can quietly stop paying for itself.

    What we doKeeps rental fleet costs next to rental income, so you can see whether the fleet is actually worth running.

Your categories

The categories Gus keeps for a mountain bike park.

Set up once for how tickets, passes, and rentals get paid. You never pick a category. He does, and an accountant checks it.

Money in

  • Lift ticket incomeSingle day and multi-day lift-served tickets.
  • Season pass incomeSeason and annual passes, recognized across the riding season.
  • Rental incomeBike, pad, and full-face helmet rentals.
  • Shuttle incomeVan shuttle service for non lift-served trail access.
  • Lesson and camp feesCoaching sessions and youth summer camps.

Money out

  • Lift maintenanceMechanical service and required inspections for the lift.
  • Trail crew wagesTrail building and maintenance labor, kept apart from lift and desk staff.
  • Trail building materialsLumber, gravel, and drainage materials for berms and jumps.
  • Rental fleet costsBike parts, suspension service, and fleet replacement.
  • Liability insuranceCoverage for lift-served riding, often the largest fixed cost.
  • Shuttle fuel and vehicle costsFuel, repairs, and insurance for shuttle vans.
  • Lift operator and gate staff wagesStaff running the lift and checking tickets.
  • Marketing and pass promotionEarly bird pass ads and season pass sign-up incentives.

What we watch for you

  • Deferred season pass balance

    How much pass money is still owed in lift days not yet ridden.

  • Rental fleet margin

    What the rental fleet earns after parts and service, useful before adding more bikes.

  • Lift maintenance cost

    What mechanical service and inspections run each year, since it is a fixed cost regardless of ridership.

  • The set-aside

    What you will owe, tracked every month, so tax season is a number you already knew.

Ask Gus

Things mountain bike park owners ask Gus.

Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.

We sold a ton of early bird season passes in April before we even opened. Why isn't that all showing up as income yet?

That money is riding days people haven't taken yet, so I'm spreading it across the season as it's used. You'll see July's report reflect the actual lift traffic, not just old pass sales.

Our rental bikes need a lot of suspension work this year. Is the rental program even worth it?

I keep rental income next to what the fleet costs in parts and service, so you can see the real net, not just the cash coming in at the counter.

Do I need a special permit or inspection record for the lift that affects the books somehow?

Lift inspection requirements are a safety and permitting question, above my pay grade. I keep every service and inspection cost dated and recorded, so you have it ready when that question comes up.

The tax side

The tax side of a mountain bike park.

Most of what trips up a bike park is timing season pass income and keeping the lift, trail crew, and rental fleet on the right depreciation track.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • Season passes are earned over the seasonSeason pass money collected in spring is deferred income, recognized across the months of the riding season rather than the month collected.
  • Lift and trail structuresThe lift itself and permanent trail features like bridges and drainage structures are capital improvements, typically depreciated over time.
  • Trail crew or contractorTrail crew working your posted schedule under your direction are usually employees, even if paid seasonally.
  • Rental fleet depreciationRental mountain bikes are equipment, and bonus depreciation is 100 percent for property acquired after January 19, 2025, though spreading it out sometimes fits a growing fleet better.

Deductions mountain bike parks miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • Lift mechanical service and inspections
  • Trail building materials
  • Rental fleet parts and suspension service
  • Liability insurance premiums
  • Trail crew wages
  • Shuttle van fuel and repairs
  • Lift operator wages
  • Safety pads and protective gear stock
  • Season pass marketing
  • Radios for trail crew communication
  • Signage and trail markers
  • Uniforms for lift and trail staff

General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.

All year, not just April

A mountain bike park year, kept every month.

Season passes sell in spring, riders show up in summer, and the lift and trails need their own off season attention. Your team keeps you ahead of all three. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the year

    Last year's return gets started, early bird pass sales are tracked as deferred income, and a monthly set-aside is planned.

  2. April

    Filed. Done.

    Your return is filed and signed as season pass sales ramp up before opening day.

  3. July

    Peak season check

    Where you stand at the busiest stretch, and whether the trail crew budget is keeping pace with ridership.

  4. October

    Before the season closes

    Lift service, trail work, and rental fleet needs get a look before winter closes the park down.

What you get

Starts at$197a month

What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.

Book a call
  • Monthly bookkeeping

    Every transaction sorted into categories set up for mountain bike parks. You never categorize a thing.

  • An accountant checks every transaction

    Real review, every month, before your books close. Not a spot check.

  • Your business tax return, filed

    Prepared, reviewed, and signed by that same accountant every year.

  • The monthly number

    What you made, what you spent, what to set aside for taxes.

  • Your own bookkeeper

    A real person assigned to your business, in the app whenever you need them. No hold music.

  • On your books all year

    Every month, not just in April. Your team speaks up whenever something is worth your attention.

  • Cancel any time

    No contract. No cancellation call. Your books are yours.

Straight answers

Questions mountain bike park owners ask first.

We sell early bird season passes months before opening day. How does Gus handle that timing?

He holds season pass money as income owed until riders actually use the lift, then counts a share of it each month of the season, so the numbers match real ridership.

Our lift needs a big mechanical overhaul every few years. Will that wreck one month's numbers?

No, Gus keeps lift maintenance in its own line so a big service bill is explained as a scheduled cost, not a random bad month.

Can Gus tell if our rental bike fleet is actually paying for itself?

Yes. He keeps rental income next to fleet parts and service costs, so you can see the real net on the rental program, not just what comes in at the counter.

Our trail crew builds new jumps and berms most summers. Does that count as an expense or something bigger?

Often trail features are capital improvements written off over time rather than expensed all at once, and the accountant makes that call based on what was actually built.

We had a short season this year because of a late snowpack. Will that mess up our set-aside?

No. Gus adjusts the set-aside as the season's real numbers come in, so a short season does not leave you overpaying ahead of a lighter year.

Is a real accountant checking my books?

Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.

What does it cost, and can I cancel?

It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.

Book a call

Pick a time. That's the whole signup.

Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.

  • $197 a month to start
  • An accountant on every transaction
  • Cancel whenever