Civic Intelligence

Napa Valley Vine Trail Coalition

990 • Fiscal year 2017 • EIN 26-3426758

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

3299 Claremont WayNapa, CA 94558

(707) 252-3547

Siviq Scores

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

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

34th percentile

0.04x

Higher debt load relative to revenue than 34% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

33rd percentile

-2.0%

Higher net margin than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

69th percentile

$99,774

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

9th percentile

-14%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

7th percentile

-37%

Faster revenue growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,512,075

Down $400,394 (-14%) from 2016

Net Assets

Up

$2,477,027

Up $5,492 (+0.2%) from 2016

Liabilities

Down

$35,048

Down $405,886 (-92%) from 2016

Revenue

Down

$840,177

Down $503,149 (-37%) from 2016

Expenses

Down

$856,928

Down $1,594,212 (-65%) from 2016

Net Income

Up

-$16,751

Up $1,091,063 (+98%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$2,512,075
Liabilities$35,048
Net Assets$2,477,027

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$840,177
Expenses$856,928
Net Income-$16,751
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.0
Gross Receipts
$840,177
Mission and Program Overview

Mission

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.

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
Savings and Temporary Cash Investments$1,023,207$0▼ $1,023,207
Investments in Publicly Traded Securities-$824,967-
Pledges and Grants Receivable$653,634$547,939▼ $105,695
Cash and Non-Interest-Bearing Accounts$777,064$533,141▼ $243,923
Land, Buildings, and Equipment, Net$2,420$442,846▲ $440,426
Prepaid Expenses and Deferred Charges$6,250$0▼ $6,250
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-
Inventories for Sale or Use-$0-
Total Assets$2,912,469$2,512,075▼ $400,394
Other Assets Total$449,894$163,182▼ $286,712
Liabilities
Accounts Payable and Accrued Expenses$440,934$35,048▼ $405,886
Total Liabilities$440,934$35,048▼ $405,886
Net Assets / Fund Balance
Unrestricted Net Assets$1,611,117$1,848,138▲ $237,021
Temporarily Rstr Net Assets$860,418$628,889▼ $231,529
Total Net Assets Fund Balance$2,471,535$2,477,027▲ $5,492
Total Liabilities and Net Assets / Fund Balance$2,912,469$2,512,075▼ $400,394

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$440,679$11,300$451,979
Equipment-$2,956$2,956
Other Land Buildings$2,167$358$2,525
Other Assets Org$2,674--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$860,418$277,607-$509,136$628,889
2015$1,838,992$1,463,355-$2,441,929$860,418
2014$197,126$1,641,866--$1,838,992
2013$84,132$112,994--$197,126
2012$64,326$19,806--$84,132
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Philip SalesExecutive DirectorFT$96,706$3,068$99,774

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$816,794
Program Service Revenue
$45
Investment Income
$23,338
Other Revenue
$0
All Other Contributions
$630,189
Change in Net Assets
$-16,751

Audited Revenue Reconciliation

Revenue per Audited Statements
$821,332
Revenue Not Reported on Financial Statements
$18,845
Revenue Not Reported on Form 990
$34,243
Other Revenue Adjustments
$12,621
Total Revenue per Audited Statements
$855,575
Total Revenue per Form 990
$840,177
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$441,394
Other Expenses$241,434
Salaries, Compensation, and Employee Benefits$174,100
Total Fundraising Expense$112,036
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$441,394--$441,394
Current Officers, Directors, Trustees, and Key Employees$59,612$43,513$10,029$113,154
Fees for Services Other$2,318$902$54,718$57,938
Other Salaries and Wages$19,817$23,182$5,464$48,463
Fees for Services Accounting-$44,450-$44,450
Occupancy$29,343$4,964$6,784$41,091
Advertising$2,312$86$24,362$26,760
Information Technology$11,321$1,915$2,618$15,854
Payroll Taxes$4,961$6,157$1,365$12,483
Depreciation Depletion$11,300$253-$11,553
Office Expenses$5,679$923$1,237$7,839
Fees for Service Investment Mgmnt Fees-$6,224-$6,224
Insurance$2,866$485$663$4,014
All Other Expenses$1,803$2,065$46$3,914
Conferences and Meetings$3,305$155$211$3,671
Other Expenses$1,800$304$416$2,520
Travel$1,963--$1,963
Total Functional Expenses$608,492$136,400$112,036$856,928

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$856,928
Total Expenses per Audited Statements$850,083
Expenses per Audited Statements$838,083
Expenses Not Reported on Financial Statements$18,845
Other Expense Adjustments$12,621
Expenses Not Reported on Form 990$12,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Napa County Tanspor AuthorityNapa, CA-Countywide trail construction$426,394
Town of YountvilleYountville, CA-Trail mural$15,000
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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 takes 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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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 makes a recommendation to the full Board of directors for the Executive Director's annual salary. The board then votes to approve the amount of compensation to be paid. Written records are maintained to document these procedures.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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, Napa, CA 94558

Signing Officer

Name
Philip Sales
Title
Executive Director
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Sales
Formed
2008
Legal Domicile
CA
Voting Board Members
29
Independent Board Members
29
Employees
4
Volunteers
103

Preparer

Firm
Brotemarkle Davis & Co LLP
Address
899 ADAMS ST STE H, SAINT HELENA, CA 94574-1160
Preparer
Guy W Carl
Phone
7079634466
Supplemental Narrative

Financial Statement Notes

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

Endowment funds held as of June 30, 2017 are restricted for trail construction.

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 2013 for Federal purposes and 2012 for California purposes.

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

Expenses of special event $12621

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

Expenses of special event $12621

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IRS990/Desc0Working with our public agency partner, the Napa Valley Transportation Authority (NVTA), the first 6.5 mile phase of the Vine Trail between Redwood Road in Napa and California Drive in Yountville was completed in the fall of 2016. This $9 million project is partly funded with two large federal and State grants totaling $6.1 million and a contribution from the Vine Trail of $2.7 million. The Coalition began construction of the third and fourth iconic Vine Trail shelters/rest stops. These facilities have maps, bike racks, benches and bike work stations. In May 2016, the Napa Valley Vine Trail was the recipient of the prestigious California Transportation Foundations Pedestrian/Bicycle Project of the Year. In October 2016, the Coalition learned that the grant application which the Coalition had prepared for submission through the Solano Transportation Authority and City of Vallejo had been awarded a $4.2 million grant to construct the Vine Trail between Vallejo and American Canyon. The Coalition began its first arts program, the "Railroad Arts District and has installed three large murals on the Vine Trail route in the City of Napa and helped fund two murals in Yountville. The Vine Trail hired its first Volunteer Coordinator and had over 80 individuals planting trees along the Vine Trail on Martin Luther King Day. The Programs Committee initiated the Walk with a Doc program and has hosted a monthly walk since October 2016. Vine Trail staff have also led a monthly Coffee Ride on the Vine Trail. The Vine Trail Coalition will continue its mission of creating a safe, scenic and beautiful trail for residents and visitors to Napa Valley.
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IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLES MCMINN
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IRS990/Form990PartVIISectionAGrp/PersonNm2Mark C Richmond
IRS990/Form990PartVIISectionAGrp/PersonNm3Becky Peterson
IRS990/Form990PartVIISectionAGrp/PersonNm4CHRIS CANNING
IRS990/Form990PartVIISectionAGrp/PersonNm5Ron Kraft
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IRS990/Form990PartVIISectionAGrp/PersonNm7Danielle Schmitz
IRS990/Form990PartVIISectionAGrp/PersonNm8Dame Rahal
IRS990/Form990PartVIISectionAGrp/PersonNm9Catherine Heywood
IRS990/Form990PartVIISectionAGrp/PersonNm10Steve Palmer
IRS990/Form990PartVIISectionAGrp/PersonNm11Mayra Vega
IRS990/Form990PartVIISectionAGrp/PersonNm12CHARLES SLUTZKIN
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IRS990/Form990PartVIISectionAGrp/PersonNm14Barry Christian
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IRS990/Form990PartVIISectionAGrp/PersonNm17Alyssa Samrick
IRS990/Form990PartVIISectionAGrp/PersonNm18WALT BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm19Mike Costanzo
IRS990/Form990PartVIISectionAGrp/PersonNm20Erica Ahmann Smithies
IRS990/Form990PartVIISectionAGrp/PersonNm21Tony Norris
IRS990/Form990PartVIISectionAGrp/PersonNm22Erin Hannigan
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IRS990/Form990PartVIISectionAGrp/PersonNm24Rosalee Kamper
IRS990/Form990PartVIISectionAGrp/PersonNm25Aly Hite
IRS990/Form990PartVIISectionAGrp/PersonNm26Carlene Moore
IRS990/Form990PartVIISectionAGrp/PersonNm27Philip Sales
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Executive Dir.
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IRS990/MissionDesc0The 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 Vallejo's Ferry to Calistoga.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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