Civic Intelligence

Portland Trails

EIN 01-0463028 • 501(c)3 • Portland, ME

Profile

Portland trails, a non-profit urban land trust, transforms greater portland into a healthier community for people-powered transportation, conservation and recreation by creating and maintaining a network of trails and green spaces that connect people with places.

Refreshing map…

38 Diamond StPortland, ME 04101

www.trails.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-9.8%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$104,059

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

27th percentile

-3.7%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,900,065

Down $72,560 (-3.7%) from 2023

Liabilities

Down

$108,179

Down $39,199 (-27%) from 2023

Net Assets

Down

$1,791,886

Down $33,361 (-1.8%) from 2023

Revenue

Up

$853,332

Up $97,434 (+13%) from 2023

Expenses

Up

$937,123

Up $121,531 (+15%) from 2023

Net Income

Down

-$83,791

Down $24,097 (-40%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $939,410Liabilities 2010: $11,695Net Assets 2010: $927,7152010Assets 2011: $986,084Liabilities 2011: $19,464Net Assets 2011: $966,6202011Assets 2012: $975,006Liabilities 2012: $20,579Net Assets 2012: $954,4272012Assets 2013: $1,100,398Liabilities 2013: $10,344Net Assets 2013: $1,090,0542013Assets 2014: $1,189,557Liabilities 2014: $22,211Net Assets 2014: $1,167,3462014Assets 2015: $1,265,240Liabilities 2015: $12,170Net Assets 2015: $1,253,0702015Assets 2016: $1,304,739Liabilities 2016: $23,311Net Assets 2016: $1,281,4282016Assets 2017: $1,318,156Liabilities 2017: $19,885Net Assets 2017: $1,298,2712017Assets 2018: $1,259,326Liabilities 2018: $14,855Net Assets 2018: $1,244,4712018Assets 2019: $1,425,500Liabilities 2019: $16,649Net Assets 2019: $1,408,8512019Assets 2020: $1,670,678Liabilities 2020: $77,190Net Assets 2020: $1,593,4882020Assets 2021: $1,898,608Liabilities 2021: $22,787Net Assets 2021: $1,875,8212021Assets 2022: $1,895,149Liabilities 2022: $61,986Net Assets 2022: $1,833,1632022Assets 2023: $1,972,625Liabilities 2023: $147,378Net Assets 2023: $1,825,2472023Assets 2024: $1,900,065Liabilities 2024: $108,179Net Assets 2024: $1,791,8862024

Highlighted filing

2024

Assets$1,900,065
Liabilities$108,179
Net Assets$1,791,886

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $402,2672010Expenses 2011: $411,3042011Expenses 2012: $431,7572012Revenue 2013: $482,717Expenses 2013: $376,110Net Income 2013: $106,6072013Revenue 2014: $489,773Expenses 2014: $423,467Net Income 2014: $66,3062014Revenue 2015: $450,169Expenses 2015: $360,800Net Income 2015: $89,3692015Revenue 2016: $471,077Expenses 2016: $464,195Net Income 2016: $6,8822016Revenue 2017: $497,023Expenses 2017: $518,886Net Income 2017: -$21,8632017Revenue 2018: $444,273Expenses 2018: $475,949Net Income 2018: -$31,6762018Revenue 2019: $583,142Expenses 2019: $470,441Net Income 2019: $112,7012019Revenue 2020: $610,692Expenses 2020: $478,103Net Income 2020: $132,5892020Revenue 2021: $720,148Expenses 2021: $531,947Net Income 2021: $188,2012021Revenue 2022: $691,158Expenses 2022: $634,492Net Income 2022: $56,6662022Revenue 2023: $755,898Expenses 2023: $815,592Net Income 2023: -$59,6942023Revenue 2024: $853,332Expenses 2024: $937,123Net Income 2024: -$83,7912024

Highlighted filing

2024

Revenue$853,332
Expenses$937,123
Net Income-$83,791

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.11$1.79$0.85$0.94$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.97$0.15$1.83$0.76$0.82$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.90$0.06$1.83$0.69$0.63$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.02$1.88$0.72$0.53$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.08$1.59$0.61$0.48$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.43$0.02$1.41$0.58$0.47$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.01$1.24$0.44$0.48$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.02$1.30$0.50$0.52$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.02$1.28$0.47$0.46$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.27$0.01$1.25$0.45$0.36$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.02$1.17$0.49$0.42$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.10$0.01$1.09$0.48$0.38$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.02$0.95$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.02$0.97$0.41
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.01$0.93$0.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.0
Gross Receipts
$853,332
Mission and Program Overview

Mission

Portland trails, a non-profit urban land trust, transforms greater portland into a healthier community for people-powered transportation, conservation and recreation by creating and maintaining a network of trails and green spaces that connect people with places.

Over the next five years, portland trails will work to transform greater portland into a regional hub of connectivity and sustainability. By facilitating the expansion and enhancement of our trail network, we will foster inclusive community partnerships and champion innovative, climate- resilient infrastructure and alter behaviors that favor greater trail usage. We will work to ensure that all community members have equitable access to safe, vibrant public spaces, promote safe active transportation options, and position greater portland as a leader in active transportation options and sustainable stewardship. As we evolve, we will grow sustainable sources of funding and collaborate with local partners to create a robust, interconnected trail system that catalyzes community health, wellness, and transportation innovation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$678,294$599,527▼ $78,767
Land, Buildings, and Equipment, Net$499,653$483,270▼ $16,383
Pledges and Grants Receivable$22,000$21,784▼ $216
Prepaid Expenses and Deferred Charges$6,773$9,903▲ $3,130
Accounts Receivable$5,624--
Inventories for Sale or Use$4,511$3,636▼ $875
Total Assets$1,972,625$1,900,065▼ $72,560
Other Assets Total$755,770$781,945▲ $26,175
Liabilities
Other Liabilities$111,843$87,588▼ $24,255
Accounts Payable and Accrued Expenses$35,535$20,591▼ $14,944
Total Liabilities$147,378$108,179▼ $39,199
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,571,979$1,651,616▲ $79,637
Net Assets With Donor Restrictions$253,268$140,270▼ $112,998
Total Net Assets Fund Balance$1,825,247$1,791,886▼ $33,361
Total Liabilities and Net Assets / Fund Balance$1,972,625$1,900,065▼ $72,560

Asset Categories

AssetBook ValueDepreciationBasis
Land$440,584-$440,584
Other Land Buildings$15,335$289,931$305,266
Equipment$27,351$110,144$137,495
Other Assets Org$87,588--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$602,089-▲ $75,103-$666,995
2023$554,523-▲ $73,053$14,830$602,089
2022$568,382$79,532▼ $70,484$13,250$554,523
2021$466,072$15,000▲ $97,792-$568,382
2020$418,566-▲ $66,379$11,630$466,072
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jon KachmarExecutive DiFT$96,730$7,329$104,059

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$714,845
Program Service Revenue
$1,233
Investment Income
$43,120
Other Revenue
$94,134
All Other Contributions
$706,958
Change in Net Assets
$-83,791

Audited Revenue Reconciliation

Revenue per Audited Statements
$853,332
Revenue Not Reported on Form 990
$50,430
Total Revenue per Audited Statements
$903,762
Total Revenue per Form 990
$853,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$597,442
Other Expenses$339,681
Total Fundraising Expense$96,336
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$213,965$118,543$52,845$385,353
Current Officers, Directors, Trustees, and Key Employees$54,102$30,710$13,358$98,170
Other Employee Benefits$2,820$56,940$278$60,038
Fees for Services Other$22,201$31,850$1,944$55,995
Occupancy$21,839$27,770$2,913$52,522
Payroll Taxes$20,918$15,024$5,209$41,151
Office Expenses$4,764$8,926$11,460$25,150
Insurance$12,051$11,108-$23,159
Fees for Services Accounting-$18,184-$18,184
Depreciation Depletion$16,383--$16,383
Pension Plan Contributions$7,350$3,516$1,864$12,730
Advertising$9,465-$99$9,564
Other Expenses$2,928$1,578$932$5,438
Information Technology$2,720$1,503-$4,223
All Other Expenses$1,874$723$1,537$4,134
Total Functional Expenses$486,139$354,648$96,336$937,123

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$937,123
Total Expenses per Audited Statements$937,123
Total Expenses per Form 990$937,123
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability$87,588
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Portland trails sells memberships to support their mission.

Form 990, Page 6, Part VI, Line 7A

Members elect the board members.

Form 990, Page 6, Part VI, Line 7B

Election of board members is subject to approval by members.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by the executive director and the treasurer prior to filing. A copy is made available to the organization's governing body before it is filed.

Form 990, Page 6, Part VI, Line 12C

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy by interviews with board and staff.

Form 990, Page 6, Part VI, Line 15A

Compensation is determined by comparison to maine association of nonprofits statewide wages and benefits survey results.

Form 990, Page 6, Part VI, Line 15B

Compensation is determined by comparison to maine association of nonprofits statewide wages and benefits survey results.

Form 990, Page 6, Part VI, Line 19

The financial statements, governing documents and conflict of interest policy are available upon request.

Filing and Contact Details

Filer

Filer Name
Portland Trails
EIN
01-0463028
Phone
2077752411
Address
38 DIAMOND ST, PORTLAND, ME 04101

Signing Officer

Name
Jon Kachmar
Title
Executive Director
Phone
2077752411
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Kachmar
Formed
1991
Legal Domicile
Me
Voting Board Members
13
Independent Board Members
13
Employees
11
Volunteers
922

Preparer

Firm
Runyon Kersteen Ouellette
Address
20 LONG CREEK DR, SOUTH PORTLAND, ME 04106
Preparer
Amy Chasse
Phone
2077732986
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Over the next five years, portland trails will work to transform greater portland into a regional hub of connectivity and sustainability. By facilitating the expansion and enhancement of our trail network, we will foster inclusive community partnerships and champion innovative, climate- resilient infrastructure and alter behaviors that favor greater trail usage. We will work to ensure that all community members have equitable access to safe, vibrant public spaces, promote safe active transportation options, and position greater portland as a leader in active transportation options and sustainable stewardship. As we evolve, we will grow sustainable sources of funding and collaborate with local partners to create a robust, interconnected trail system that catalyzes community health, wellness, and transportation innovation.

Form 990, Page 2, Part III, Line 4A

Now 32 years old, portland trails is a non-profit urban land trust that serves the 230,000+ residents of greater portland and many of the area's 4 million annual visitors. The 76+ mile trail network, which is within a 10- minute walk of every residence, provides free nature-based recreation and transportation options for adults and children. Guided by the foundational belief that trails are tools for community change, portland trails is focusing on reducing social barriers so that all of our neighbors feel welcome and safe on the trails. While the trails physically reach within 1/4 mile of every resident in portland, not everyone feels welcome, safe, and comfortable in these public spaces. Trails not only provide an important connection to nature but serve as a vital link in a more equitable transportation network, connect neighbors and neighborhoods, improve economic development, enhance ecological and human health, and create a more vibrant community. In 2022, portland trails focused on three main areas of work: building new trails and providing necessary maintenance and upgrades to existing trails, improving wayfinding and mapping within the network, and developing and launching the healthier neighborhoods for all program. Portland trails started its largest trail project in a decade: the clark brook trail in westbrook. This trail project, funded generously by the idexx foundation, will provide a critical off-road link between portland and westbrook. Additionally, the trail will meet official byway standards, meaning it is six feet wide with a smooth stone dust surface. It's designed for commuting and is suitable for road bicycles, strollers, and potentially wheelchairs in the right weather conditions. Another area of focus was new trail users; connecting with people who are not using trails, and making improvements to the trail experience so that all feel safe and welcome. With the assistance of an americorps volunteer, portland trails created new signage and "you are here" maps to guide people throughout the trail system. 2022 also saw the launch of our healthier neighborhoods for all program with the hiring of our first full-time inclusion coordinator, angelique bitshilualua. The purpose of this program is to improve the health of portland's neighborhoods, with a focus on low- income, bipoc, and immigrant residents, by increasing awareness and usage of local trails and outdoor spaces. Portland trails looks forward to the development of this program, and working with residents to co-create community-driven changes in their neighborhoods that support active lifestyles, improve mental health, and provide car-free transportation opportunities.

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america requires management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the internal revenue service and state taxing authorities. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 571 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0OVER THE NEXT FIVE YEARS, PORTLAND TRAILS WILL WORK TO TRANSFORM GREATER PORTLAND INTO A REGIONAL HUB OF CONNECTIVITY AND SUSTAINABILITY. BY FACILITATING THE EXPANSION AND ENHANCEMENT OF OUR TRAIL NETWORK, WE WILL FOSTER INCLUSIVE COMMUNITY PARTNERSHIPS AND CHAMPION INNOVATIVE, CLIMATE- RESILIENT INFRASTRUCTURE AND ALTER BEHAVIORS THAT FAVOR GREATER TRAIL USAGE. WE WILL WORK TO ENSURE THAT ALL COMMUNITY MEMBERS HAVE EQUITABLE ACCESS TO SAFE, VIBRANT PUBLIC SPACES, PROMOTE SAFE ACTIVE TRANSPORTATION OPTIONS, AND POSITION GREATER PORTLAND AS A LEADER IN ACTIVE TRANSPORTATION OPTIONS AND SUSTAINABLE STEWARDSHIP. AS WE EVOLVE, WE WILL GROW SUSTAINABLE SOURCES OF FUNDING AND COLLABORATE WITH LOCAL PARTNERS TO CREATE A ROBUST, INTERCONNECTED TRAIL SYSTEM THAT CATALYZES COMMUNITY HEALTH, WELLNESS, AND TRANSPORTATION INNOVATION.
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IRS990/Desc0NOW 32 YEARS OLD, PORTLAND TRAILS IS A NON-PROFIT URBAN LAND TRUST THAT SERVES THE 230,000+ RESIDENTS OF GREATER PORTLAND AND MANY OF THE AREA'S 4 MILLION ANNUAL VISITORS. THE 76+ MILE TRAIL NETWORK, WHICH IS WITHIN A 10- MINUTE WALK OF EVERY RESIDENCE, PROVIDES FREE NATURE-BASED RECREATION AND TRANSPORTATION OPTIONS FOR ADULTS AND CHILDREN. GUIDED BY THE FOUNDATIONAL BELIEF THAT TRAILS ARE TOOLS FOR COMMUNITY CHANGE, PORTLAND TRAILS IS FOCUSING ON REDUCING SOCIAL BARRIERS SO THAT ALL OF OUR NEIGHBORS FEEL WELCOME AND SAFE ON THE TRAILS. WHILE THE TRAILS PHYSICALLY REACH WITHIN 1/4 MILE OF EVERY RESIDENT IN PORTLAND, NOT EVERYONE FEELS WELCOME, SAFE, AND COMFORTABLE IN THESE PUBLIC SPACES. TRAILS NOT ONLY PROVIDE AN IMPORTANT CONNECTION TO NATURE BUT SERVE AS A VITAL LINK IN A MORE EQUITABLE TRANSPORTATION NETWORK, CONNECT NEIGHBORS AND NEIGHBORHOODS, IMPROVE ECONOMIC DEVELOPMENT, ENHANCE ECOLOGICAL AND HUMAN HEALTH, AND CREATE A MORE VIBRANT COMMUNITY. IN 2022, PORTLAND TRAILS FOCUSED ON THREE MAIN AREAS OF WORK: BUILDING NEW TRAILS AND PROVIDING NECESSARY MAINTENANCE AND UPGRADES TO EXISTING TRAILS, IMPROVING WAYFINDING AND MAPPING WITHIN THE NETWORK, AND DEVELOPING AND LAUNCHING THE HEALTHIER NEIGHBORHOODS FOR ALL PROGRAM. PORTLAND TRAILS STARTED ITS LARGEST TRAIL PROJECT IN A DECADE: THE CLARK BROOK TRAIL IN WESTBROOK. THIS TRAIL PROJECT, FUNDED GENEROUSLY BY THE IDEXX FOUNDATION, WILL PROVIDE A CRITICAL OFF-ROAD LINK BETWEEN PORTLAND AND WESTBROOK. ADDITIONALLY, THE TRAIL WILL MEET OFFICIAL BYWAY STANDARDS, MEANING IT IS SIX FEET WIDE WITH A SMOOTH STONE DUST SURFACE. IT'S DESIGNED FOR COMMUTING AND IS SUITABLE FOR ROAD BICYCLES, STROLLERS, AND POTENTIALLY WHEELCHAIRS IN THE RIGHT WEATHER CONDITIONS. ANOTHER AREA OF FOCUS WAS NEW TRAIL USERS; CONNECTING WITH PEOPLE WHO ARE NOT USING TRAILS, AND MAKING IMPROVEMENTS TO THE TRAIL EXPERIENCE SO THAT ALL FEEL SAFE AND WELCOME. WITH THE ASSISTANCE OF AN AMERICORPS VOLUNTEER, PORTLAND TRAILS CREATED NEW SIGNAGE AND "YOU ARE HERE" MAPS TO GUIDE PEOPLE THROUGHOUT THE TRAIL SYSTEM. 2022 ALSO SAW THE LAUNCH OF OUR HEALTHIER NEIGHBORHOODS FOR ALL PROGRAM WITH THE HIRING OF OUR FIRST FULL-TIME INCLUSION COORDINATOR, ANGELIQUE BITSHILUALUA. THE PURPOSE OF THIS PROGRAM IS TO IMPROVE THE HEALTH OF PORTLAND'S NEIGHBORHOODS, WITH A FOCUS ON LOW- INCOME, BIPOC, AND IMMIGRANT RESIDENTS, BY INCREASING AWARENESS AND USAGE OF LOCAL TRAILS AND OUTDOOR SPACES. PORTLAND TRAILS LOOKS FORWARD TO THE DEVELOPMENT OF THIS PROGRAM, AND WORKING WITH RESIDENTS TO CO-CREATE COMMUNITY-DRIVEN CHANGES IN THEIR NEIGHBORHOODS THAT SUPPORT ACTIVE LIFESTYLES, IMPROVE MENTAL HEALTH, AND PROVIDE CAR-FREE TRANSPORTATION OPPORTUNITIES.
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