Civic Intelligence

Napa Valley Vine Trail Coalition

EIN 26-3426758 • 501(c)3 • Napa, CA

Profile

The Napa Valley Vine Trail Coalition is a grass-roots nonprofit with a vision to build a walking/biking trail system to connect the entire Napa Valley--physically, artistically, and culturally. We are working to design, fund, construct, and maintain 47 safe and scenic miles of level, paved, family-friendly, pet-friendly, free-access Class I trail, stretching from the Vallejo Ferry to Calistoga.

3299 Claremont Way 5Napa, CA 94558

www.vinetrail.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.36x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

89th percentile

48%

Higher net margin than 89% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

80th percentile

23%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

75th percentile

28%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$3,761,506

Down $448,552 (-11%) from 2024

Liabilities

Down

$839,055

Down $155,475 (-16%) from 2024

Net Assets

Down

$2,922,451

Down $293,077 (-9.1%) from 2024

Operations
Liabilities / Revenue76th percentileNet Margin89th percentile

Revenue

Down

$1,281,408

Down $1,502,133 (-54%) from 2024

Expenses

Down

$1,342,491

Down $105,652 (-7.3%) from 2024

Net Income

Down

-$61,083

Down $1,396,481 (-105%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $171,791Liabilities 2010: $10,000Net Assets 2010: $161,7912010Assets 2011: $221,358Net Assets 2011: $221,3582011Assets 2012: $307,967Liabilities 2012: $34Net Assets 2012: $307,9332012Assets 2013: $603,418Liabilities 2013: $16,350Net Assets 2013: $587,0682013Assets 2015: $4,375,261Liabilities 2015: $62,991Net Assets 2015: $4,312,2702015Assets 2016: $2,912,469Liabilities 2016: $440,934Net Assets 2016: $2,471,5352016Assets 2017: $2,512,075Liabilities 2017: $35,048Net Assets 2017: $2,477,0272017Assets 2018: $2,659,689Liabilities 2018: $91,202Net Assets 2018: $2,568,4872018Assets 2019: $2,179,224Liabilities 2019: $195,402Net Assets 2019: $1,983,8222019Assets 2020: $1,559,118Liabilities 2020: $19,695Net Assets 2020: $1,539,4232020Assets 2021: $3,196,920Liabilities 2021: $1,590,665Net Assets 2021: $1,606,2552021Assets 2022: $2,797,047Liabilities 2022: $1,159,056Net Assets 2022: $1,637,9912022Assets 2023: $3,256,837Liabilities 2023: $1,449,724Net Assets 2023: $1,807,1132023Assets 2024: $4,210,058Liabilities 2024: $994,530Net Assets 2024: $3,215,5282024Assets 2025: $3,761,506Liabilities 2025: $839,055Net Assets 2025: $2,922,4512025

Highlighted filing

2025

Assets$3,761,506
Liabilities$839,055
Net Assets$2,922,451
Open 2025 Filing

Operations Trend

Revenue Growth75th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2010: $157,760Expenses 2010: $92,000Net Income 2010: $65,7602010Revenue 2011: $173,243Expenses 2011: $113,676Net Income 2011: $59,5672011Expenses 2012: $129,7482012Revenue 2013: $450,534Expenses 2013: $171,399Net Income 2013: $279,1352013Revenue 2015: $3,565,062Expenses 2015: $331,809Net Income 2015: $3,233,2532015Revenue 2016: $1,343,326Expenses 2016: $2,451,140Net Income 2016: -$1,107,8142016Revenue 2017: $840,177Expenses 2017: $856,928Net Income 2017: -$16,7512017Revenue 2018: $829,214Expenses 2018: $730,890Net Income 2018: $98,3242018Revenue 2019: $828,738Expenses 2019: $1,151,102Net Income 2019: -$322,3642019Revenue 2020: $591,601Expenses 2020: $1,019,128Net Income 2020: -$427,5272020Revenue 2021: $1,937,547Expenses 2021: $1,914,678Net Income 2021: $22,8692021Revenue 2022: $1,701,974Expenses 2022: $1,429,962Net Income 2022: $272,0122022Revenue 2023: $1,763,624Expenses 2023: $1,705,008Net Income 2023: $58,6162023Revenue 2024: $2,783,541Expenses 2024: $1,448,143Net Income 2024: $1,335,3982024Revenue 2025: $1,281,408Expenses 2025: $1,342,491Net Income 2025: -$61,0832025

Highlighted filing

2025

Revenue$1,281,408
Expenses$1,342,491
Net Income-$61,083
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,761,506
Liabilities
$839,055
Net assets
$2,922,451
Revenue
$1,281,408
Expenses
$1,342,491
Net income
-$61,083
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.76$0.84$2.92$1.28$1.34$0.06
2024Detailed filing. Detailed filing data is available for this year.$4.21$0.99$3.22$2.78$1.45$1.34
2023Detailed filing. Detailed filing data is available for this year.$3.26$1.45$1.81$1.76$1.71$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.80$1.16$1.64$1.70$1.43$0.27
2021Detailed filing. Detailed filing data is available for this year.$3.20$1.59$1.61$1.94$1.91$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.56$0.02$1.54$0.59$1.02$0.43
2019Detailed filing. Detailed filing data is available for this year.$2.18$0.20$1.98$0.83$1.15$0.32
2018Detailed filing. Detailed filing data is available for this year.$2.66$0.09$2.57$0.83$0.73$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.51$0.04$2.48$0.84$0.86$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.91$0.44$2.47$1.34$2.45$1.11
2015Detailed filing. Detailed filing data is available for this year.$4.38$0.06$4.31$3.57$0.33$3.23
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.02$0.59$0.45$0.17$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.00$0.31$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.22$0.17$0.11$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.01$0.16$0.16$0.09$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 20, 2026
Return Version
2024v5.2
Gross Receipts
$2,955,800
Mission and Program Overview

Mission

To promote the health and improve the quality of life of napa county residents and visitors through the creation of a safe system of trails for bicycling, walking, recreation and transportation.

The Napa Valley Vine Trail Coalition is a grass-roots nonprofit with a vision to build a walking/biking trail system to connect the entire Napa Valley--physically, artistically, and culturally.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,651,134$1,307,363▼ $343,771
Land, Buildings, and Equipment, Net$1,002,010$866,929▼ $135,081
Pledges and Grants Receivable$687,356$774,702▲ $87,346
Inventories for Sale or Use$706,400$650,200▼ $56,200
Loans From Officers Directors$400,000$400,000→ $0
Savings and Temporary Cash Investments$96,750$96,826▲ $76
Prepaid Expenses and Deferred Charges-$30,450-
Cash and Non-Interest-Bearing Accounts$51$50▼ $1
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$4,210,058$3,761,506▼ $448,552
Other Assets Total$66,357$34,986▼ $31,371
Liabilities
Accounts Payable and Accrued Expenses$269,427$251,623▼ $17,804
Unsecured Notes Loans Payable$150,000$150,000→ $0
Other Liabilities$65,603$33,932▼ $31,671
Deferred Revenue$109,500$3,500▼ $106,000
Total Liabilities$994,530$839,055▼ $155,475
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,890,438$1,792,075▼ $98,363
Net Assets Without Donor Restrictions$1,325,090$1,130,376▼ $194,714
Total Net Assets Fund Balance$3,215,528$2,922,451▼ $293,077
Total Liabilities and Net Assets / Fund Balance$4,210,058$3,761,506▼ $448,552

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$866,786$68,898$935,684
Other Land Buildings$143$2,382$2,525

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,636,082$373,000-$560,000$2,449,084
2023$1,479,236$1,667,348-$510,502$2,636,082
2022$1,314,258$442,057-$277,079$1,479,236
2021$1,737,348$431,279-$854,369$1,314,258
2020$1,007,665$918,370-$188,687$1,737,348
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shawn Casey-WhiteExecutive DirectorFT$115,444$14,301$129,745

Board Members and Trustees

NameTitle
Charles McMinnPresident
Walt BrooksVice President
Bob BathDirector
Brad WagenknechtDirector
Carla GriffinDirector
Dan WilkowskyDirector
Danielle SchmitzDirector
Debby HightDirector
Ed DelaneyDirector
Ellen UdoffDirector
Eric JanzenDirector
Eric ReichertDirector
Gia NikolovaDirector
Greg ClarkDirector
Jason DominiciDirector
John RobertsonDirector
John WicksDirector
Joseph KeeblerDirector
June ResslerDirector
Kara VernorDirector
Kellie MacwayDirector
Kevin EisenbergDirector
Leah GehriDirector
Linsey GallagherDirector
Michelle BenvenutoDirector
Oscar OrtizDirector
Pat ClareyDirector
Peter NissenDirector
Rebecca KotchDirector
Rex StultsDirector
TC HulseyDirector
Torence PowellDirector
Holly OngSecretary
Laura StarkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,100,312
Program Service Revenue
$0
Investment Income
$87,280
Other Revenue
$93,816
All Other Contributions
$909,734
Change in Net Assets
$-61,083

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,260,713
Revenue Not Reported on Financial Statements
$20,695
Revenue Not Reported on Form 990
$107,871
Other Revenue Adjustments
$18,086
Total Revenue per Audited Statements
$1,368,584
Total Revenue per Form 990
$1,281,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$650,722
Salaries, Compensation, and Employee Benefits$403,324
Grants and Similar Amounts Paid$288,445
Total Fundraising Expense$190,622
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$288,445--$288,445
Fees for Services Other$168,268$958$89,642$258,868
Other Salaries and Wages$108,448$83,081$39,234$230,763
Current Officers, Directors, Trustees, and Key Employees$63,566$48,689$22,992$135,247
Fees for Services Accounting$18,650$46,167-$64,817
Advertising$50,394$329$8,621$59,344
Occupancy$32,870$2,632-$35,502
Payroll Taxes$12,624$9,670$4,566$26,860
Insurance$10,021$2,178$12,885$25,084
Information Technology$19,541--$19,541
Depreciation Depletion$14,637--$14,637
Fees for Services Legal$12,737--$12,737
Other Employee Benefits$4,607$3,529$1,667$9,803
All Other Expenses$3,329$1,546$462$5,337
Office Expenses$4,105$345-$4,450
Other Expenses$3,135$2,601$10,443$3,135
Fees for Service Investment Mgmnt Fees-$2,609-$2,609
Conferences and Meetings$1,673--$1,673
Travel$1,168--$1,168
Pension Plan Contributions$306$235$110$651
Total Functional Expenses$947,300$204,569$190,622$1,342,491

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,425,866
Total Expenses per Form 990$1,342,491
Expenses per Audited Statements$1,298,296
Expenses Not Reported on Form 990$127,570
Expenses Not Reported on Financial Statements$44,195
Other Expense Adjustments$41,586
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of Napa Public WorksNapa, CA-Public trail accomodation$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$8,684
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Month of Movement$189,578-$3,404-
Total Events$189,578-$8,684$-8,684
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$400,000$400,000→ $0
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability-Right of Use$33,932
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 B, Line 11B

“The Form 990 is prepared by a local public accounting firm and is reviewed by the executive director and treasurer prior to filing.”

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

“Paid staff and board members are required to annually document in writing any interests, relationships or holdings that could potentially result in a conflict of interest. If a conflict of interest is identified from an annual disclosure, the organization's executive committee will review the conflict and take appropriate action, which may include prohibiting an individual from participating in the board's deliberations and decisions regarding a certain transaction. If a conflict is identified during a meeting, the entire Board will decide what appropriate action to take.”

Form 990, Part VI, Section B, Line 15A

“The organization's executive committee, which is completely independent of the executive director, reviews annual salaries of executive directors of comparable nonprofit organizations. The committee then agrees upon an annual salary based on this review and the overall performance of the executive director. Written records are maintained to document these procedures.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, its conflict of interest policy, and its financial statements are not available to the public. However, the organization maintains a website as a source of additional information including a link to its trail project plan.”

Form 990, Part VI, Line 15B

“There are no key employees in the organization and no other officers are compensated. As a result, a process for the compensation of this class of employees is not applicable.”

Filing and Contact Details

Filer

Filer Name
Napa Valley Vine Trail Coalition
EIN
26-3426758
Phone
7072523547
Address
3299 Claremont Way 5, Napa, CA 94558

Signing Officer

Name
Shawn Casey-White
Title
Executive Director
Signed
2026-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Casey-White
Formed
2008
Legal Domicile
CA
Voting Board Members
34
Independent Board Members
34
Employees
8
Volunteers
556

Preparer

Firm
Brotemarkle Davis & Company Llp
Address
1000 MAIN ST STE 250, NAPA, CA 94559
Preparer
Guy W Carl
Phone
7079634466
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Refund of prior year contribution = -$235795”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Endowment funds held as of June 30, 2025 are comprised of the following:Donor restricted - subject to the passage of time $1,792,074Board restricted for trail maintenance 657,010Total $2,449,084”

Part X : FIN48 Footnote

“The Organization continually evaluates its uncertain tax positions, related income tax contingencies, expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. Based on the results of management's evaluation, the Organization feels there are no unrecorded tax benefits or liabilities that would be material to the financial statements. Tax years still open to examination extend back to 2022 for Federal purposes and 2021 for California purposes.”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Cost of Inventory sold $-24000 Indirect expenses of special event $41586 Other Income $500”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Cost of inventory sold $24000 Other Income $-500”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Indirect expenses of special event $41586”

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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/Desc0With the support of the community and stakeholders, NVVTC builds, maintains, and enhances the Napa Valley Vine Trail. We inspire private philanthropy for the 25% match to receive government support for construction. We are optimizing landowner engagement and pre-engineering to accelerate local jurisdiction's readiness to complete the trail vision of 47 miles of shared-use trail. NVVTC manages the community funds for 50% of the maintenance of 30 miles of completed trail and offers educational programming to increase Vine Trail user-ship to 1 million annually.In 2024-2025, we celebrated the groundbreaking of 8 miles of the breathtaking VINE TRAIL connecting St. Helena and Calistoga, along with 5.5 miles in Vallejo linking the Vallejo Ferry to American Canyonmaking outdoor exploration more accessible and enjoyable for everyone.Our team made significant strides, advancing 35% of the design for Vista Carneros South River Sound, and securing Caltrans approval for an alternative route in the NEPA process for the Yountville to St. Helena link. This progress underscores our commitment to creating a resilient, scenic, and connected trail system. We worked hand-in-hand with 68 landowners, maintaining transparent communication through quarterly updates and community meetings, ensuring that every step reflects our shared vision.Responding swiftly to vineyard owners' concerns during winter storms and hosting five vibrant community gatherings in St. Helena, Yountville, and Rutherford exemplifies our dedication to collaboration and commitment to preserving our agricultural heritage.We secured $750,000 for Napa County to advance the Vista Carneros project in a priority conservation area in the Napa River wetlands connecting the City of Napa Commons and American Canyon by 2028. Enhancing user experience, we streamlined signage for clarity and launched the innovative VINE TRAIL APP, empowering feedback and engagement. We expanded AG RESPECT education programs at 15 wineries and vineyards inspiring a new generation of trail and viticulture enthusiasts. On the funding front, we raised $2 million in private donations to match the public funds for the construction and maintenance of the Napa Valley Vine Trail. Tourism Improvement District of Napa County renewed its commitment with a five-year pledge. Harvest Inn became a signature Built It Donor to fund the next St Helena Shelter as a part of the Yountville to St Helena project. Our Founders $ 50-an-Acre program has reached $1,850,000 in pledges toward our $2.5 million goal, fueling the next 11-mile section of this incredible trail, which is scheduled to be built by 2028. Month of Movement was a phenomenal success, uniting over 510 participants who walked, ran, and biked more than 80,000 milescelebrated with an unforgettable finish-line party hosted by six Michelin-starred chefs and legendary winemakers.Trail usage has increased by over 100,000, a testament to our VINE TRAIL Ambassador program, now with 24 passionate volunteers dedicated to safety, accessibility, and maintenance.
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