Civic Intelligence

Finger Lakes Trail Conference Inc

EIN 16-6066796 • 501(c)3 • Mount Morris, NY

Profile

The mission of the Finger Lakes Trail Conference is to build, protect, enhance, and promote a continuous footpath across New York State. Forever!

6111 Visitor Center RoadMount Morris, NY 14510

www.fingerlakestrail.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.01x

Higher debt load relative to revenue than 35% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

Net Margin

52nd percentile

7.4%

Higher net margin than 52% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$48,333

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

NTEE N • $1M-$5M nonprofits • Source year 2024

Asset Growth

59th percentile

6.1%

Faster asset growth than 59% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

16%

Faster revenue growth than 67% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,408,680

Up $139,087 (+6.1%) from 2023

Liabilities

Up

$3,551

Up $3,206 (+929%) from 2023

Net Assets

Up

$2,405,129

Up $135,881 (+6.0%) from 2023

Revenue

Up

$388,351

Up $54,606 (+16%) from 2023

Expenses

Up

$359,733

Up $26,846 (+8.1%) from 2023

Net Income

Up

$28,618

Up $27,760 (+3235%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $564,157Liabilities 2011: $1,930Net Assets 2011: $562,2272011Assets 2012: $654,867Liabilities 2012: $6,687Net Assets 2012: $648,1802012Assets 2013: $902,899Liabilities 2013: $6,407Net Assets 2013: $896,4922013Assets 2014: $998,732Liabilities 2014: $382Net Assets 2014: $998,3502014Assets 2015: $993,675Liabilities 2015: $1,472Net Assets 2015: $992,2032015Assets 2016: $1,501,041Liabilities 2016: $558Net Assets 2016: $1,500,4832016Assets 2017: $1,701,229Liabilities 2017: $1,345Net Assets 2017: $1,699,8842017Assets 2018: $1,711,591Liabilities 2018: $1,600Net Assets 2018: $1,709,9912018Assets 2019: $1,953,937Liabilities 2019: $2,877Net Assets 2019: $1,951,0602019Assets 2020: $2,190,253Liabilities 2020: $40,055Net Assets 2020: $2,150,1982020Assets 2021: $2,516,324Liabilities 2021: $7,766Net Assets 2021: $2,508,5582021Assets 2022: $2,212,795Liabilities 2022: $184Net Assets 2022: $2,212,6112022Assets 2023: $2,269,593Liabilities 2023: $345Net Assets 2023: $2,269,2482023Assets 2024: $2,408,680Liabilities 2024: $3,551Net Assets 2024: $2,405,1292024

Highlighted filing

2024

Assets$2,408,680
Liabilities$3,551
Net Assets$2,405,129

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $180,962Expenses 2011: $153,614Net Income 2011: $27,3482011Revenue 2012: $243,331Expenses 2012: $165,180Net Income 2012: $78,1512012Revenue 2013: $320,834Expenses 2013: $141,447Net Income 2013: $179,3872013Revenue 2014: $314,298Expenses 2014: $220,532Net Income 2014: $93,7662014Revenue 2015: $269,716Expenses 2015: $236,215Net Income 2015: $33,5012015Revenue 2016: $682,855Expenses 2016: $188,265Net Income 2016: $494,5902016Revenue 2017: $381,718Expenses 2017: $238,358Net Income 2017: $143,3602017Revenue 2018: $350,769Expenses 2018: $219,892Net Income 2018: $130,8772018Revenue 2019: $283,690Expenses 2019: $254,930Net Income 2019: $28,7602019Revenue 2020: $326,185Expenses 2020: $308,172Net Income 2020: $18,0132020Revenue 2021: $617,404Expenses 2021: $384,083Net Income 2021: $233,3212021Revenue 2022: $364,585Expenses 2022: $403,061Net Income 2022: -$38,4762022Revenue 2023: $333,745Expenses 2023: $332,887Net Income 2023: $8582023Revenue 2024: $388,351Expenses 2024: $359,733Net Income 2024: $28,6182024

Highlighted filing

2024

Revenue$388,351
Expenses$359,733
Net Income$28,618

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.41$0.39$0.36$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.27$0.00$2.27$0.33$0.33$0.00
2022Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$0.36$0.40$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.52$0.01$2.51$0.62$0.38$0.23
2020Detailed filing. Detailed filing data is available for this year.$2.19$0.04$2.15$0.33$0.31$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$0.28$0.25$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.35$0.22$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.38$0.24$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.68$0.19$0.49
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.27$0.24$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.31$0.22$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.01$0.90$0.32$0.14$0.18
2012Summary only. Only limited summary data is available for this year.$0.65$0.01$0.65$0.24$0.17$0.08
2011Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$0.18$0.15$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 7, 2025
Return Version
2024v5.2
Gross Receipts
$1,259,067
Mission and Program Overview

Mission

The mission of the finger lakes trail conference is to build, protect, enhance, and promote a continuous footpath across new york state. Forever!

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,361,998$1,546,300▲ $184,302
Land, Buildings, and Equipment, Net$696,055$670,530▼ $25,525
Cash and Non-Interest-Bearing Accounts$211,540$191,850▼ $19,690
Total Assets$2,269,593$2,408,680▲ $139,087
Liabilities
Accounts Payable and Accrued Expenses$345$3,551▲ $3,206
Total Liabilities$345$3,551▲ $3,206
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,223,408$2,370,960▲ $147,552
Net Assets With Donor Restrictions$45,840$34,169▼ $11,671
Total Net Assets Fund Balance$2,269,248$2,405,129▲ $135,881
Total Liabilities and Net Assets / Fund Balance$2,269,593$2,408,680▲ $139,087

Asset Categories

AssetBook ValueDepreciationBasis
Land$616,399-$616,399
Other Land Buildings$54,131$73,501$127,632

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,398,294-▲ $205,872-$1,604,166
2023$1,243,274$17,230▲ $173,053$35,263$1,398,294
2022$1,479,214$122,847▲ $224,091$134,696$1,243,274
2021$1,448,662-▼ $30,552-$1,479,214
2020$1,357,905$1,138▲ $179,619$90,000$1,448,662
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nathan HayesExecutive DirectorPT$48,333$48,333
Willa PowellTreasurerPT$35,152$35,152

Board Members and Trustees

NameTitle
Chris ProulxPresident
Colin ParrishBoard Member
Diane FulkersonBoard Member
Harold KyleBoard Member
Josh BallisteriBoard Member
Peter WybronBoard Member
Lori ChiarilliSecretary
Scott GeigerVP of Digital Experience
Peg FullerVP of Programming
David NewmanVP Trail Preservation
Revenue and Support

Revenue Composition

Contributions and Grants
$219,233
Program Service Revenue
$22,113
Investment Income
$98,614
Other Revenue
$48,391
All Other Contributions
$126,507
Change in Net Assets
$28,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,034
Salaries, Compensation, and Employee Benefits$153,699
Total Fundraising Expense$31,510
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,208$59,208$19,438$137,854
Advertising$23,894$2,508$6,163$32,565
Fees for Services Other-$26,859-$26,859
Depreciation Depletion-$25,526-$25,526
All Other Expenses$5,602$13,674$427$19,703
Other Employee Benefits$6,808$6,808$2,229$15,845
Information Technology-$12,268-$12,268
Travel$4,829$2,194$3,253$10,276
Insurance$6,080$3,308-$9,388
Other Expenses$5,700$13,846-$5,700
Office Expenses$1,260$2,416-$3,676
Conferences and Meetings-$1,946-$1,946
Total Functional Expenses$157,662$170,561$31,510$359,733
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
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, Part VI, Section A, line 6

The FLTC has approximately 1500 members. There are no stockholders

Form 990, Part VI, Section A, line 7A

Members have the right to elect the board of managers at the annual meeting.

Form 990, Part VI, Section A, line 7B

The annual budget and changes or additions to the by-laws or policies and practices require the approval of the general membership at the annual meeting.

Form 990, Part VI, Section B, line 11B

The form is reviewed by the treasurer, submitted to the finance commiteee for its review and approval, and then submitted to the board of managers for its review and approval.

Form 990, Part VI, Section B, line 12C

The FTC's policy and practice #18 (Conflict of interest questionnaire and disclosure form) is completed by anyone who is new to the board of managers or who is a new employee of the FLTC. Anyone who has completed the initial questionnaire in required to complete an annual conflicts of interest statement update. While it is a person's obligation to disclose any potential conflict of interest , the FLTC's compliance officer periodically reviews any situation that may create a conflict of interest occurrence.

Form 990, Part VI, Section B, line 15

The employees affected by this process are all part-time and they include: executive director, office manager, and office clark. The human resources committee regularly reviews comparative compensation data and prepares compensation adjustment recommendations based upon prior year performance evaluations as prepared by the employee's supervisor, and presents to the board of managers on an annual basis. These recommendations are considered and adjustments are made by the board of managers. Such reviews occurred in the fall and any adjustments in compensation were scheduled to occur after year end.

Form 990, Part VI, Section C, line 19

All the organizations governance documents are available on the website or at their office in Mount Morris, New York.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Nathan Hayes - 611 Visitor Center Rd., Mount Morris, NY 14510.

Filing and Contact Details

Filer

Filer Name
Finger Lakes Trail Conference Inc
EIN
16-6066796
Phone
5856589320
Address
6111 Visitor Center Road, Mount Morris, NY 14510

Signing Officer

Name
Nathan Hayes
Title
Executive Director
Phone
5856589320
Signed
2025-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Hayes
Formed
1962
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
400

Preparer

Firm
Allied CPAs PC
Address
90 Linden Oaks Suite 100, Rochester, NY 14625
Preparer
Jason J Mayausky CPA
Phone
5854106733
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Federal income taxes

Raw XML AppendixShowing 400 of 482 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/Desc0The Finger Lakes Trail Conference (FLTC) maintains over 950 miles of recreational footpath across New York State, consisting of the main finger lakes trail, six branch trails and many loop and spur trails. The FLTC coordinates the construction of Lean-tos, outhouses, bridges, puncheons, and many other trail improvement or development projects across the trail system. These projects are occasionally partly funded by grants and/or donations and are nearly always accomplished by volunteer labor.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP of Programming
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP of Digital Experience
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP Trail Preservation
IRS990/Form990PartVIISectionAGrp/TitleTxt10Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Executive Director
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IRS990/MissionDesc0The mission of the Finger Lakes Trail Conference is to build, protect, enhance, and promote a continuous footpath across New York State. Forever!
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IRS990/OtherExpensesGrp/Desc0Programs- Trails
IRS990/OtherExpensesGrp/Desc1Programs- Hikes
IRS990/OtherExpensesGrp/Desc2Occupancy
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IRS990/PrincipalOfficerNm0Nathan Hayes
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IRS990/ProgramServiceRevenueGrp/Desc0County Hike
IRS990/ProgramServiceRevenueGrp/Desc1Meetings
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IRS990/ProgSrvcAccomActy2Grp/Desc0The FLTC promotes hiking activities. The conference holds two semi-annual membership meetings at which landowners, members and volunteers attend informational meetings and receive rocognition for their contributions to the success of the trail system. In addition, there are quarterly board of managers meetings to address the mission and management of the trail system. There are hiking activities that enable people to be introduced to hiking or to enjoy longer length hiking activities.
IRS990/ProgSrvcAccomActy3Grp/Desc0Promotion of the trail and adjacent New York State parks through the internet and social media.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Federal income taxes
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The FLTC has approximately 1500 members. There are no stockholders
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members have the right to elect the board of managers at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The annual budget and changes or additions to the by-laws or policies and practices require the approval of the general membership at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The form is reviewed by the treasurer, submitted to the finance commiteee for its review and approval, and then submitted to the board of managers for its review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The FTC's policy and practice #18 (Conflict of interest questionnaire and disclosure form) is completed by anyone who is new to the board of managers or who is a new employee of the FLTC. Anyone who has completed the initial questionnaire in required to complete an annual conflicts of interest statement update. While it is a person's obligation to disclose any potential conflict of interest , the FLTC's compliance officer periodically reviews any situation that may create a conflict of interest occurrence.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The employees affected by this process are all part-time and they include: executive director, office manager, and office clark. The human resources committee regularly reviews comparative compensation data and prepares compensation adjustment recommendations based upon prior year performance evaluations as prepared by the employee's supervisor, and presents to the board of managers on an annual basis. These recommendations are considered and adjustments are made by the board of managers. Such reviews occurred in the fall and any adjustments in compensation were scheduled to occur after year end.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All the organizations governance documents are available on the website or at their office in Mount Morris, New York.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Nathan Hayes - 611 Visitor Center Rd., Mount Morris, NY 14510.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15

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