Civic Intelligence

Champlain Area Trails Inc.

990 • Fiscal year 2020 • EIN 26-4004845

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 21, 2021

PO Box 193Westport, NY 12993-0193

(518) 962-2287

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.06x

Higher debt load relative to assets than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

44th percentile

0.10x

Higher debt load relative to revenue than 44% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

89th percentile

46%

Higher net margin than 89% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

77th percentile

26%

Faster asset growth than 77% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

67th percentile

11%

Faster revenue growth than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,082,385

Up $226,180 (+26%) from 2019

Net Assets

Up

$1,016,411

Up $287,617 (+39%) from 2019

Liabilities

Down

$65,974

Down $61,437 (-48%) from 2019

Revenue

Up

$632,022

Up $62,551 (+11%) from 2019

Expenses

Up

$344,402

Up $22,187 (+6.9%) from 2019

Net Income

Up

$287,620

Up $40,364 (+16%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $169,474Net Assets 2011: $169,4742011Assets 2012: $192,294Liabilities 2012: $122,376Net Assets 2012: $69,9182012Assets 2013: $257,789Liabilities 2013: $166,306Net Assets 2013: $91,4832013Assets 2014: $303,096Liabilities 2014: $37,699Net Assets 2014: $265,3972014Assets 2015: $285,585Liabilities 2015: $38,924Net Assets 2015: $246,6612015Assets 2016: $336,764Liabilities 2016: $45,481Net Assets 2016: $291,2832016Assets 2017: $397,171Liabilities 2017: $3,197Net Assets 2017: $393,9742017Assets 2018: $528,639Liabilities 2018: $47,101Net Assets 2018: $481,5382018Assets 2019: $856,205Liabilities 2019: $127,411Net Assets 2019: $728,7942019Assets 2020: $1,082,385Liabilities 2020: $65,974Net Assets 2020: $1,016,4112020Assets 2021: $1,174,048Liabilities 2021: $26,101Net Assets 2021: $1,147,9472021Assets 2022: $1,135,174Liabilities 2022: $22,211Net Assets 2022: $1,112,9632022Assets 2023: $1,183,645Liabilities 2023: $26,617Net Assets 2023: $1,157,0282023Assets 2024: $1,206,317Liabilities 2024: $28,417Net Assets 2024: $1,177,9002024

Highlighted filing

2020

Assets$1,082,385
Liabilities$65,974
Net Assets$1,016,411

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $182,981Expenses 2011: $127,224Net Income 2011: $55,7572011Revenue 2012: $135,031Expenses 2012: $151,107Net Income 2012: -$16,0762012Revenue 2013: $203,349Expenses 2013: $181,784Net Income 2013: $21,5652013Revenue 2014: $375,442Expenses 2014: $201,528Net Income 2014: $173,9142014Revenue 2015: $221,321Expenses 2015: $240,057Net Income 2015: -$18,7362015Revenue 2016: $298,371Expenses 2016: $253,751Net Income 2016: $44,6202016Revenue 2017: $346,808Expenses 2017: $244,118Net Income 2017: $102,6902017Revenue 2018: $347,868Expenses 2018: $260,304Net Income 2018: $87,5642018Revenue 2019: $569,471Expenses 2019: $322,215Net Income 2019: $247,2562019Revenue 2020: $632,022Expenses 2020: $344,402Net Income 2020: $287,6202020Revenue 2021: $544,563Expenses 2021: $413,027Net Income 2021: $131,5362021Revenue 2022: $532,210Expenses 2022: $478,438Net Income 2022: $53,7722022Revenue 2023: $582,924Expenses 2023: $538,862Net Income 2023: $44,0622023Revenue 2024: $805,250Expenses 2024: $636,024Net Income 2024: $169,2262024

Highlighted filing

2020

Revenue$632,022
Expenses$344,402
Net Income$287,620
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 21, 2021
Return Version
2020v4.1
Gross Receipts
$632,022
Mission and Program Overview

Mission

To create and maintain hiking / skiing trails in new yorks champlain valley that link communities, connect people with nature, promote economic vitality and protect land.

To create and maintain hiking/skiing trails in new york's champlain valley that link communities, connect people with nature, promote economic vitality and protect land

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$376,456$606,659▲ $230,203
Cash and Non-Interest-Bearing Accounts$444,143$456,926▲ $12,783
Pledges and Grants Receivable$32,000$18,000▼ $14,000
Savings and Temporary Cash Investments$2,056--
Accounts Receivable$750--
Investments in Publicly Traded Securities$0--
Total Assets$856,205$1,082,385▲ $226,180
Other Assets Total$800$800→ $0
Liabilities
Deferred Revenue$75,500--
Other Liabilities$51,111$62,696▲ $11,585
Accounts Payable and Accrued Expenses$800$3,278▲ $2,478
Total Liabilities$127,411$65,974▼ $61,437
Net Assets / Fund Balance
Net Assets With Donor Restrictions$304,229$664,842▲ $360,613
Net Assets Without Donor Restrictions$424,565$351,569▼ $72,996
Total Net Assets Fund Balance$728,794$1,016,411▲ $287,617
Total Liabilities and Net Assets / Fund Balance$856,205$1,082,385▲ $226,180

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$75$12,165$12,240
Land$606,584--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chris MaronExecutive DirectorFT$75,000$75,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$630,124
Program Service Revenue
$0
Investment Income
$98
Other Revenue
$1,800
All Other Contributions
$580,321
Change in Net Assets
$287,620
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$229,692
Other Expenses$114,710
Total Fundraising Expense$40,950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$172,315$14,891$25,528$212,734
All Other Expenses$11,199$645$8,827$20,671
Payroll Taxes$13,736$1,187$2,035$16,958
Fees for Services Accounting$12,273$1,061$1,818$15,152
Advertising$10,120$0$0$10,120
Fees for Services Legal$8,639$0$0$8,639
Office Expenses$7,512$0$0$7,512
Occupancy$6,511$70$120$6,701
Insurance$4,887$388$665$5,940
Travel$1,797$0$1,830$3,627
Conferences and Meetings$1,712$0$0$1,712
Other Expenses$841$53$91$985
Depreciation Depletion$240$21$36$297
Total Functional Expenses$285,136$18,316$40,950$344,402
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
Note Payable$58,600
Payroll Liabilities$4,096
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Champlain Area Trails Inc
EIN
26-4004845
Phone
5189622287
Address
PO BOX 193, WESTPORT, NY 12993-0193

Signing Officer

Name
David Mcnamara
Title
Treasurer
Phone
5189622287
Signed
2021-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nadine Lemmon
Formed
2009
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
7
Volunteers
0

Preparer

Firm
Baer Tax Group Inc
Address
60 Garage Place Rd, Ghent, NY 12075
Preparer
Susan G Baer
Phone
5188221673
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Reviewed by director, bookkeper and cpa

Pt VI, Line 15A

Salaries are board approved

Pt VI, Line 15B

Salaries are board approved

Financial Statement Notes

Pt II, Line 9

Cats does not report conservation easements in income and expense statements or as a balance sheet item. The footnotes from cats-reviewed financial statements regarding conservation easements reads as follows: easements are voluntary legal agreements by which landowners can elect to ensure permanent protection of the conservation values of their property. Easement donors continue to own the property in fee, with the right to live on, rent, mortgage or convey their land subject only to the use restrictions and, sometimes site planning constraints set out in the easements. Cats does not contribute to the easements. Held easements are not marketable interests in real estate and have no segregable economic value to cats. In fact, the easements impose a perpetual obligation to monitor and steward the properties, the costs of which are an ongoing expense in its annual budget. The easements hold no value and are not recorded as donations.

Pt II, Line 5

Written policy within bylaws

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IRS990/OccupancyGrp/ManagementAndGeneralAmt070
IRS990/OccupancyGrp/ProgramServicesAmt06511
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
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IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1GRANT EXPENSE
IRS990/OtherExpensesGrp/Desc2STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINT
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IRS990/OtherExpensesGrp/FundraisingAmt20
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt353
IRS990/OtherExpensesGrp/ProgramServicesAmt07411
IRS990/OtherExpensesGrp/ProgramServicesAmt125943
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt3841
IRS990/OtherExpensesGrp/TotalAmt07411
IRS990/OtherExpensesGrp/TotalAmt125943
IRS990/OtherExpensesGrp/TotalAmt20
IRS990/OtherExpensesGrp/TotalAmt3985
IRS990/OtherLiabilitiesGrp/BOYAmt051111
IRS990/OtherLiabilitiesGrp/EOYAmt062696
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025528
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014891
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0172315
IRS990/OtherSalariesAndWagesGrp/TotalAmt0212734
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02035
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01187
IRS990/PayrollTaxesGrp/ProgramServicesAmt013736
IRS990/PayrollTaxesGrp/TotalAmt016958
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt032000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt018000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0NADINE LEMMON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0549241
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03040
IRS990/PYOtherExpensesAmt0128534
IRS990/PYOtherRevenueAmt017190
IRS990/PYRevenuesLessExpensesAmt0247256
IRS990/PYSalariesCompEmpBnftPaidAmt0193681
IRS990/PYTotalExpensesAmt0322215
IRS990/PYTotalRevenueAmt0569471
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0287620
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01800
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0632022
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02056
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0549241
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0336425
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0339305
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0274914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02130009
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01898
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt020230
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt022128
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98970
IRS990ScheduleA/PublicSupportCY509Pct00
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IRS990ScheduleA/PublicSupportTotal170Amt02130009
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0630124
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0549241
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0336425
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0339305
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0274914
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02130009
IRS990ScheduleA/TotalSupportAmt02152137
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt075
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012165
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012240
IRS990ScheduleD/LandGrp/BookValueAmt0606584
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0606584
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt058600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14096
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd0true
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CATS DOES NOT REPORT CONSERVATION EASEMENTS IN INCOME AND EXPENSE STATEMENTS OR AS A BALANCE SHEET ITEM. THE FOOTNOTES FROM CATS-REVIEWED FINANCIAL STATEMENTS REGARDING CONSERVATION EASEMENTS READS AS FOLLOWS: EASEMENTS ARE VOLUNTARY LEGAL AGREEMENTS BY WHICH LANDOWNERS CAN ELECT TO ENSURE PERMANENT PROTECTION OF THE CONSERVATION VALUES OF THEIR PROPERTY. EASEMENT DONORS CONTINUE TO OWN THE PROPERTY IN FEE, WITH THE RIGHT TO LIVE ON, RENT, MORTGAGE OR CONVEY THEIR LAND SUBJECT ONLY TO THE USE RESTRICTIONS AND, SOMETIMES SITE PLANNING CONSTRAINTS SET OUT IN THE EASEMENTS. CATS DOES NOT CONTRIBUTE TO THE EASEMENTS. HELD EASEMENTS ARE NOT MARKETABLE INTERESTS IN REAL ESTATE AND HAVE NO SEGREGABLE ECONOMIC VALUE TO CATS. IN FACT, THE EASEMENTS IMPOSE A PERPETUAL OBLIGATION TO MONITOR AND STEWARD THE PROPERTIES, THE COSTS OF WHICH ARE AN ONGOING EXPENSE IN ITS ANNUAL BUDGET. THE EASEMENTS HOLD NO VALUE AND ARE NOT RECORDED AS DONATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1WRITTEN POLICY WITHIN BYLAWS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt II, Line 9
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt II, Line 5
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0606659
IRS990ScheduleD/TotalLiabilityAmt062696
IRS990ScheduleD/WrittenPolicyMonitoringInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY DIRECTOR, BOOKKEPER AND CPA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SALARIES ARE BOARD APPROVED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES ARE BOARD APPROVED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.03$1.18$0.81$0.64$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.18$0.03$1.16$0.58$0.54$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.02$1.11$0.53$0.48$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.03$1.15$0.54$0.41$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.08$0.07$1.02$0.63$0.34$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.13$0.73$0.57$0.32$0.25
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.05$0.48$0.35$0.26$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.39$0.35$0.24$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.34$0.05$0.29$0.30$0.25$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.04$0.25$0.22$0.24$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.04$0.27$0.38$0.20$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.26$0.17$0.09$0.20$0.18$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.12$0.07$0.14$0.15$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.17$0.18$0.13$0.06