Civic Intelligence

Island Trails Network Inc

990 • Fiscal year 2022 • EIN 20-8024635

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 11, 2023

326 Center Ave Suite 206Kodiak, AK 99615

(206) 486-6656

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

1st percentile

-0.04x

Higher debt load relative to assets than 1% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

1st percentile

-0.04x

Higher debt load relative to revenue than 1% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

60th percentile

12%

Higher net margin than 60% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

83rd percentile

$13,102

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

76th percentile

27%

Faster asset growth than 76% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

47th percentile

5.9%

Faster revenue growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$225,214

Up $48,524 (+27%) from 2021

Net Assets

Up

$233,240

Up $60,012 (+35%) from 2021

Liabilities

Down

-$8,026

Down $11,488 (-332%) from 2021

Revenue

Up

$198,905

Up $11,001 (+5.9%) from 2021

Expenses

Down

$175,851

Down $24,549 (-12%) from 2021

Net Income

Up

$23,054

Up $35,550 (+284%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2011: $270,044Liabilities 2011: $71,135Net Assets 2011: $198,9092011Assets 2012: $504,998Liabilities 2012: $185,913Net Assets 2012: $319,0852012Assets 2013: $204,171Liabilities 2013: $76,871Net Assets 2013: $127,3002013Assets 2014: $103,718Liabilities 2014: $3,898Net Assets 2014: $99,8192014Assets 2015: $62,373Liabilities 2015: $98Net Assets 2015: $62,2752015Assets 2016: $118,748Liabilities 2016: $340Net Assets 2016: $118,4082016Assets 2017: $103,409Liabilities 2017: $1,064Net Assets 2017: $102,3452017Assets 2018: $112,802Liabilities 2018: $41Net Assets 2018: $112,8422018Assets 2019: $134,716Liabilities 2019: $1,389Net Assets 2019: $133,3272019Assets 2020: $186,102Liabilities 2020: $378Net Assets 2020: $185,7242020Assets 2021: $176,690Liabilities 2021: $3,462Net Assets 2021: $173,2282021Assets 2022: $225,214Liabilities 2022: -$8,026Net Assets 2022: $233,2402022Assets 2023: $246,983Liabilities 2023: $0Net Assets 2023: $246,9832023Assets 2024: $252,585Liabilities 2024: $0Net Assets 2024: $252,5852024

Highlighted filing

2022

Assets$225,214
Liabilities-$8,026
Net Assets$233,240

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $697,926Expenses 2011: $534,780Net Income 2011: $163,1462011Revenue 2012: $787,767Expenses 2012: $664,800Net Income 2012: $122,9672012Revenue 2013: $797,028Expenses 2013: $873,316Net Income 2013: -$76,2882013Revenue 2014: $608,422Expenses 2014: $630,864Net Income 2014: -$22,4422014Revenue 2015: $203,781Expenses 2015: $192,014Net Income 2015: $11,7672015Revenue 2016: $349,459Expenses 2016: $341,178Net Income 2016: $8,2812016Revenue 2017: $89,079Expenses 2017: $82,084Net Income 2017: $6,9952017Revenue 2018: $64,124Expenses 2018: $56,833Net Income 2018: $7,2912018Revenue 2019: $192,073Expenses 2019: $205,278Net Income 2019: -$13,2052019Revenue 2020: $213,558Expenses 2020: $161,160Net Income 2020: $52,3982020Revenue 2021: $187,904Expenses 2021: $200,400Net Income 2021: -$12,4962021Revenue 2022: $198,905Expenses 2022: $175,851Net Income 2022: $23,0542022Revenue 2023: $283,796Expenses 2023: $270,053Net Income 2023: $13,7432023Revenue 2024: $755,353Expenses 2024: $774,937Net Income 2024: -$19,5842024

Highlighted filing

2022

Revenue$198,905
Expenses$175,851
Net Income$23,054
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 11, 2023
Return Version
2022v5.0
Gross Receipts
$198,905
Mission and Program Overview

Mission

Plan, develop and maintain trails for recreational use by the public

To develop, maintain, and promote sustainable trails, waterways, shorelines and access to those resources throughout the Kodiak archipelago through action, advocacy, and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$73,081$89,012▲ $15,931
Investments in Publicly Traded Securities$81,705$65,799▼ $15,906
Land, Buildings, and Equipment, Net$25,530$34,737▲ $9,207
Accounts Receivable$2,422$16,914▲ $14,492
Savings and Temporary Cash Investments$12,002$12,009▲ $7
Pledges and Grants Receivable$24$6,743▲ $6,719
Total Assets$194,764$225,214▲ $30,450
Liabilities
Accounts Payable and Accrued Expenses$3,946$3,882▼ $64
Other Liabilities$114$-11,908▼ $12,022
Total Liabilities$4,060$-8,026▼ $12,086
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$174,654$194,830▲ $20,176
Net Assets With Donor Restrictions$16,050$38,410▲ $22,360
Total Net Assets Fund Balance$190,704$233,240▲ $42,536
Total Liabilities and Net Assets / Fund Balance$194,764$225,214▲ $30,450

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$34,737$73,341$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Travis CooperManager, Interim Executive DirectorPT$6,551$6,551$13,102
Andy SchroederExecutive Director-$3,009$3,009$6,018

Board Members and Trustees

NameTitle
Dan UrbanPresident
Ben MillsteinDirector
Eric LinscheidDirector
Howard ValleyDirector
Lisa FoxSecretary
Darron ScottTreasurer
Michelle WeeklyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$166,547
Program Service Revenue
$28,290
Investment Income
$7
Other Revenue
$4,061
All Other Contributions
$134,031
Change in Net Assets
$23,054
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,593
Salaries, Compensation, and Employee Benefits$70,258
Total Fundraising Expense$378
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,157$45,055-$65,212
Fees for Services Other$44,524$4,084$245$48,853
Other Expenses$14,474$0$0$14,474
Occupancy-$8,440-$8,440
Depreciation Depletion$7,992--$7,992
Payroll Taxes$2,036$2,852-$4,888
Payments to Affiliates$3,083--$3,083
Office Expenses$201$2,505-$2,706
Insurance$1,946--$1,946
Travel$1,470$473-$1,943
Fees for Services Management-$1,731-$1,731
Advertising$885$694-$1,579
Information Technology-$708-$708
Other Employee Benefits$25-$133$158
Interest$5$57-$62
Total Functional Expenses$107,752$67,721$378$175,851
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
Payroll Liabilities minus Federal Taxes$-10,870
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

Changed from an eight-person board to a seven-person board.

Form 990, Part VI, Section A, Line 8B

The Board of Directors does not have Committees.

Form 990, Part VI, Section A, Line 9

All directors must be reached at their home addresses or phone numbers or through the Executive Director via the office address.

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

The bookkeeper started Form 990 and the Executive Director reviewed and finalized it.

Form 990, Part VI, Section C, Line 19

Provided information upon request.

Filing and Contact Details

Filer

Filer Name
Island Trails Network Inc
EIN
20-8024635
Phone
2064866656
Address
326 CENTER AVE SUITE 206, KODIAK, AK 99615

Signing Officer

Name
Travis Cooper
Title
Executive Director
Phone
2064866656
Signed
2023-07-11

Organization Details

Principal Officer
Travis Cooper
Formed
2007
Legal Domicile
Ak
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
20
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Coastal Program in addition to a Trails Program.

Form 990, Part III, Line 3

Instead of multiple trail "programs" Island Trails Network now has one Trails Program with many distinct projects.

Form 990, Part IX, Line 11G

Landscaping and heavy equipment work. Payment processing. Trail planning & survey work. Use of watercraft for transporting marine debris. Use of equipment. Freight services.

Form 990, Part XI, Line 9

Foundation giving from 2022 that was not spent in 2022.

Financial Statement Notes

Schedule D, Part X, Line 2

We had payroll liabilities in our records at the end of 2022, so I reflected them here.

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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/OtherExpensesGrp/TotalAmt210421
IRS990/OtherExpensesGrp/TotalAmt314474
IRS990/OtherLiabilitiesGrp/BOYAmt0114
IRS990/OtherLiabilitiesGrp/EOYAmt0-11908
IRS990/OtherRevenueTotalAmt04061
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045055
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt020157
IRS990/OtherSalariesAndWagesGrp/TotalAmt065212
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt03083
IRS990/PaymentsToAffiliatesGrp/TotalAmt03083
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02852
IRS990/PayrollTaxesGrp/ProgramServicesAmt02036
IRS990/PayrollTaxesGrp/TotalAmt04888
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt024
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt06743
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0TRAVIS COOPER
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0115310
IRS990/ProgramServiceRevenueGrp/BusinessCd1562998
IRS990/ProgramServiceRevenueGrp/Desc0TRAILS PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1COASTAL PROGRAM
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028290
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028290
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0Develop, maintain, and promote sustainable trails. (Trails Program)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt034575
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt061015
IRS990/ProgSrvcAccomActy3Grp/Desc0General Trail Work
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt011821
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0175979
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06
IRS990/PYOtherExpensesAmt0156689
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt011919
IRS990/PYRevenuesLessExpensesAmt0-12496
IRS990/PYSalariesCompEmpBnftPaidAmt043711
IRS990/PYTotalExpensesAmt0200400
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0187904
IRS990/ReconcilationRevenueExpnssAmt023054
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0-9297
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012002
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012009
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Indirect Cost Recovery and professional services rendered.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0166548
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0175979
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt077998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0182643
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt044721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0647889
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03019
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03019
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt032350
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt011919
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt097830
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-1450
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014669
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0155318
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.80361
IRS990ScheduleA/PublicSupportPY170Pct00.78515
IRS990ScheduleA/PublicSupportTotal170Amt0647889
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0166548
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0175979
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt077998
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0182643
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt044721
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0647889
IRS990ScheduleA/TotalSupportAmt0806226
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt034737
IRS990ScheduleD/EquipmentGrp/DepreciationAmt073341
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0108078
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0-1038
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.00$2.53$7.55$7.75$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$0.00$2.47$2.84$2.70$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.25$0.08$2.33$1.99$1.76$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.03$1.73$1.88$2.00$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.00$1.86$2.14$1.61$0.52
2019Summary only. Only limited summary data is available for this year.$1.35$0.01$1.33$1.92$2.05$0.13
2018Summary only. Only limited summary data is available for this year.$1.13$0.00$1.13$0.64$0.57$0.07
2017Summary only. Only limited summary data is available for this year.$1.03$0.01$1.02$0.89$0.82$0.07
2016Summary only. Only limited summary data is available for this year.$1.19$0.00$1.18$3.49$3.41$0.08
2015Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$2.04$1.92$0.12
2014Summary only. Only limited summary data is available for this year.$1.04$0.04$1.00$6.08$6.31$0.22
2013Summary only. Only limited summary data is available for this year.$2.04$0.77$1.27$7.97$8.73$0.76
2012Summary only. Only limited summary data is available for this year.$5.05$1.86$3.19$7.88$6.65$1.23
2011Summary only. Only limited summary data is available for this year.$2.70$0.71$1.99$6.98$5.35$1.63