Civic Intelligence

Wilderness Trails Inc.

EIN 23-7030922 • 501(c)3 • Medford, OR

Pub. 78 Eligible

Profile

Recreation programs for at risk youth

PO Box 4655Medford, OR 97501

wildernesstrails.net

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

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

Liabilities / Revenue

30th percentile

0.01x

Higher debt load relative to revenue than 30% of similar nonprofits.

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

Net Margin

54th percentile

6.5%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

46th percentile

2.1%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

80th percentile

42%

Faster revenue growth than 80% of similar nonprofits.

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

Assets

Up

$1,503,559

Up $31,135 (+2.1%) from 2023

Liabilities

Down

$5,690

Down $1,079 (-16%) from 2023

Net Assets

Up

$1,497,869

Up $32,214 (+2.2%) from 2023

Revenue

Up

$496,063

Up $145,609 (+42%) from 2023

Expenses

Down

$463,849

Down $31,313 (-6.3%) from 2023

Net Income

Up

$32,214

Up $176,922 (+122%) 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 2020: $1,628,062Liabilities 2020: $4,539Net Assets 2020: $1,623,5232020Assets 2021: $1,678,673Liabilities 2021: $4,536Net Assets 2021: $1,674,1372021Assets 2022: $1,615,032Liabilities 2022: $4,669Net Assets 2022: $1,610,3632022Assets 2023: $1,472,424Liabilities 2023: $6,769Net Assets 2023: $1,465,6552023Assets 2024: $1,503,559Liabilities 2024: $5,690Net Assets 2024: $1,497,8692024

Highlighted filing

2024

Assets$1,503,559
Liabilities$5,690
Net Assets$1,497,869

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2020: $318,985Expenses 2020: $324,495Net Income 2020: -$5,5102020Revenue 2021: $412,879Expenses 2021: $362,612Net Income 2021: $50,2672021Revenue 2022: $482,843Expenses 2022: $546,617Net Income 2022: -$63,7742022Revenue 2023: $350,454Expenses 2023: $495,162Net Income 2023: -$144,7082023Revenue 2024: $496,063Expenses 2024: $463,849Net Income 2024: $32,2142024

Highlighted filing

2024

Revenue$496,063
Expenses$463,849
Net Income$32,214

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Gross Receipts
$496,063
Mission and Program Overview

Mission

Recreation programs for at risk youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$981,710$983,076▲ $1,366
Rtn Earn Endowment Incm Other Fnds$878,623$910,837▲ $32,214
Pd in Cap Srpls Land Bldg Eqp Fund$587,032$587,032→ $0
Cash and Non-Interest-Bearing Accounts$188,284$209,233▲ $20,949
Accounts Receivable$2,000$7,500▲ $5,500
Total Assets$1,472,424$1,503,559▲ $31,135
Other Assets Total$300,430$303,750▲ $3,320
Liabilities
Accounts Payable and Accrued Expenses$6,769$5,690▼ $1,079
Total Liabilities$6,769$5,690▼ $1,079
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,465,655$1,497,869▲ $32,214
Total Liabilities and Net Assets / Fund Balance$1,472,424$1,503,559▲ $31,135

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$748,600$386,564$1,135,164
Equipment$103,476$267,463$370,939
Land$131,000-$131,000
Other Assets Org$303,750--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim RichardsonChairman
Andy HamiltonBoard Member
Chuck MillerBoard Member
John MainwaringBoard Member
Larry CogdellBoard Member
Larry McmichaelBoard Member
Wayne MorrowBoard Member
Dan SpeelmanSecretary
Susan KendleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$461,742
Program Service Revenue
$30,900
Investment Income
$0
Other Revenue
$3,421
All Other Contributions
$407,132
Change in Net Assets
$32,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$238,838
Other Expenses$225,011
Total Fundraising Expense$51,547
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$143,330$23,550$37,877$204,757
All Other Expenses$43,034$10,569$0$53,603
Depreciation Depletion$49,288$0$0$49,288
Insurance$21,532$0$0$21,532
Pension Plan Contributions$12,153$1,997$3,211$17,361
Payroll Taxes$11,700$1,920$3,100$16,720
Office Expenses$0$7,528$0$7,528
Other Expenses$0$0$7,359$7,359
Information Technology$0$5,481$0$5,481
Fees for Services Accounting$200$2,645$0$2,845
Total Functional Expenses$358,612$53,690$51,547$463,849
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$54,610$54,610$618$53,992
Total Events$54,610$54,610$7,359$47,251
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 9

Chuck Miller 5470 Redwood Ave Grants Pass OR 97527

Form 990, Part VI, Line 9

Dan Speelman 400 Cumberland Dr Grants Pass OR 97527

Form 990, Part VI, Line 9

Larry Cogdell 1117 Riverrock Way Medford OR 97504

Form 990, Part VI, Line 9

Chris Smith 50 Upper Applegate Rd Jacksonville OR 97530

Form 990, Part VI, Line 9

Susan Kendle 4844 Dark Hollow Rd Medford OR 97501

Form 990, Part VI, Line 9

Jim Richardson PO Box 44 Murphy OR 97533

Form 990, Part VI, Line 9

Andy Hamilton 5711 Harlan Dr Klamath Falls OR 97603

Form 990, Part VI, Line 9

Harriett Harris 819 Water Creek Rd Wilderville OR 97543

Form 990, Part VI, Line 9

Larry McMichael 1960 Keldan Ln Grants Pass OR 97527

Form 990, Part VI, Line 9

John Mainwaring 80 Bigham Ln Central Point OR 97502

Filing and Contact Details

Filer

Filer Name
Wilderness Trails Inc
EIN
23-7030922
Phone
5417722892
Address
PO BOX 4655, MEDFORD, OR 97501

Signing Officer

Name
Chris Smith
Title
Executive Director
Phone
5417722892
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Smith
Formed
1967
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
172

Preparer

Firm
Thomas J Wilcox CPA Pc
Address
1600 SKY PARK DR STE 204, MEDFORD, OR 97504
Preparer
Thomas Wilcox
Phone
5417734461
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The tax returns are emailed to the board members.

Pt VI, Line 15A

The board reviews the compensation package and compares it with similar sized non profits.

Pt VI, Line 15B

NA

Form 990, Part IX, Line 24E

Education & Meetings 6215. 6215. 0. 0.

Form 990, Part IX, Line 24E

Evergreen Expenses 1518. 1518. 0. 0.

Form 990, Part IX, Line 24E

Intern Program Expense 23364. 23364. 0. 0.

Form 990, Part IX, Line 24E

Lodge Expense 1674. 1674. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 5177. 1675. 3502. 0.

Form 990, Part IX, Line 24E

Postage and Delivery 2736. 0. 2736. 0.

Form 990, Part IX, Line 24E

Printing 3029. 0. 3029. 0.

Form 990, Part IX, Line 24E

Utilities 8588. 8588. 0. 0.

Form 990, Part IX, Line 24E

Taxes 1302. 0. 1302. 0.

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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: Rental Income 2020: 2773. 2021: 13200. 2022: 14925. 2023: 12500. 2024: 30900.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0407132
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0309481
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0391360
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0350094
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0263766
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01721833
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt030900
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt012500
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt014925
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt013200
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02773
IRS990ScheduleA/OtherIncome509Grp/TotalAmt074298
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.95860
IRS990ScheduleA/PublicSupportPY509Pct00.96680
IRS990ScheduleA/PublicSupportTotal509Amt01721833
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0407132
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0309481
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0391360
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0350094
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0263766
IRS990ScheduleA/Total509Grp/TotalAmt01721833
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01796131
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0748600
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0386564
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01135164
IRS990ScheduleD/EquipmentGrp/BookValueAmt0103476
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0267463
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0370939
IRS990ScheduleD/LandGrp/BookValueAmt0131000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0131000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0303750
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Wilderness Trails Investment account
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0983076
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0303750
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07359
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BANQUET
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt06741
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt06741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt054610
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt054610
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt054610
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt054610
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt047251
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0618
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0618
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The tax returns are emailed to the board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board reviews the compensation package and compares it with similar sized non profits.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Chuck Miller 5470 Redwood Ave Grants Pass OR 97527
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Dan Speelman 400 Cumberland Dr Grants Pass OR 97527
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Larry Cogdell 1117 Riverrock Way Medford OR 97504
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Chris Smith 50 Upper Applegate Rd Jacksonville OR 97530
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Susan Kendle 4844 Dark Hollow Rd Medford OR 97501
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Jim Richardson PO Box 44 Murphy OR 97533
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Andy Hamilton 5711 Harlan Dr Klamath Falls OR 97603
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Harriett Harris 819 Water Creek Rd Wilderville OR 97543
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Larry McMichael 1960 Keldan Ln Grants Pass OR 97527
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12John Mainwaring 80 Bigham Ln Central Point OR 97502
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Education & Meetings 6215. 6215. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Evergreen Expenses 1518. 1518. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Intern Program Expense 23364. 23364. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Lodge Expense 1674. 1674. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Miscellaneous 5177. 1675. 3502. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Postage and Delivery 2736. 0. 2736. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Printing 3029. 0. 3029. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Utilities 8588. 8588. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Taxes 1302. 0. 1302. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part VI, Line 9

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