Civic Intelligence

Holmes County Rails-To-Trails

EIN 34-1833416 • 501(c)3 • Millersburg, OH

Profile

The organization was formed to facilitate the purchase of the railroad corridor which runs through holmes county and to develop it into a recreational trail. Current activities support the ongoing development and maintenance of the trail which is shared by foot traffic, bicycles, and horses alike. The coalition also strives to keep the public informed about the trail and encourages its use.

1 Trail Drive BMillersburg, OH 44654

n/A

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

81st percentile

30%

Higher net margin than 81% 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

60th percentile

7.6%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

23rd percentile

-8.8%

Faster revenue growth than 23% of similar nonprofits.

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

Assets

Up

$1,030,299

Up $56,558 (+5.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,030,299

Up $56,558 (+5.8%) from 2023

Revenue

Down

$187,906

Down $10,619 (-5.3%) from 2023

Expenses

Up

$131,348

Up $16,862 (+15%) from 2023

Net Income

Down

$56,558

Down $27,481 (-33%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $262,099Net Assets 2012: $262,0992012Assets 2013: $264,627Liabilities 2013: $0Net Assets 2013: $264,6272013Assets 2014: $354,184Liabilities 2014: $0Net Assets 2014: $354,1842014Assets 2015: $448,753Liabilities 2015: $0Net Assets 2015: $448,7532015Assets 2016: $566,015Liabilities 2016: $0Net Assets 2016: $566,0152016Assets 2017: $673,529Liabilities 2017: $0Net Assets 2017: $673,5292017Assets 2018: $757,541Liabilities 2018: $0Net Assets 2018: $757,5412018Assets 2019: $704,200Liabilities 2019: $0Net Assets 2019: $704,2002019Assets 2020: $673,600Liabilities 2020: $0Net Assets 2020: $673,6002020Assets 2021: $783,480Liabilities 2021: $0Net Assets 2021: $783,4802021Assets 2022: $889,702Liabilities 2022: $0Net Assets 2022: $889,7022022Assets 2023: $973,741Liabilities 2023: $0Net Assets 2023: $973,7412023Assets 2024: $1,030,299Liabilities 2024: $0Net Assets 2024: $1,030,2992024

Highlighted filing

2024

Assets$1,030,299
Liabilities$0
Net Assets$1,030,299

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $190,393Expenses 2012: $133,883Net Income 2012: $56,5102012Revenue 2013: $140,235Expenses 2013: $61,110Net Income 2013: $79,1252013Revenue 2014: $178,355Expenses 2014: $88,798Net Income 2014: $89,5572014Revenue 2015: $165,223Expenses 2015: $70,654Net Income 2015: $94,5692015Revenue 2016: $182,729Expenses 2016: $65,467Net Income 2016: $117,2622016Revenue 2017: $190,725Expenses 2017: $83,211Net Income 2017: $107,5142017Revenue 2018: $175,780Expenses 2018: $91,768Net Income 2018: $84,0122018Revenue 2019: $113,026Expenses 2019: $166,367Net Income 2019: -$53,3412019Revenue 2020: $69,945Expenses 2020: $100,545Net Income 2020: -$30,6002020Revenue 2021: $215,589Expenses 2021: $105,709Net Income 2021: $109,8802021Revenue 2022: $226,090Expenses 2022: $119,868Net Income 2022: $106,2222022Revenue 2023: $198,525Expenses 2023: $114,486Net Income 2023: $84,0392023Revenue 2024: $187,906Expenses 2024: $131,348Net Income 2024: $56,5582024

Highlighted filing

2024

Revenue$187,906
Expenses$131,348
Net Income$56,558

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.2
Gross Receipts
$283,131
Mission and Program Overview

Mission

The organization was formed to facilitate the purchase of the railroad corridor which runs through holmes county and to develop it into a recreational trail. Current activities support the ongoing development and maintenance of the trail which is shared by foot traffic, bicycles, and horses alike. The coalition also strives to keep the public informed about the trail and encourages its use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$577,699$609,395▲ $31,696
Land, Buildings, and Equipment, Net$396,042$420,904▲ $24,862
Total Assets$973,741$1,030,299▲ $56,558
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$973,741$1,030,299▲ $56,558
Total Net Assets Fund Balance$973,741$1,030,299▲ $56,558
Total Liabilities and Net Assets / Fund Balance$973,741$1,030,299▲ $56,558

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$289,465$95,230$384,695
Buildings$111,259$12,795$124,054
Equipment$20,180$48,093$68,273
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael Mike TaylorChairman
Daniel TroyerBoard Member
John GingerichBoard Member
Steven MillerBoard Member
Tom AlexanderBoard Member
Tom VaughnBoard Member
Wayne MillerBoard Member
Jen HalversonBoard Member/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$190,198
Program Service Revenue
$1,540
Investment Income
$0
Other Revenue
$-3,832
All Other Contributions
$78,729
Change in Net Assets
$56,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$131,348
Total Fundraising Expense$11,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$65,375--$65,375
Depreciation Depletion$29,076--$29,076
Advertising-$3,153$7,719$10,872
Fees for Services Other$10,662--$10,662
Information Technology$7,158-$3,500$10,658
Fees for Services Accounting-$2,490-$2,490
Office Expenses$505--$505
Fees for Services Legal-$450-$450
Other Expenses$227--$227
Total Functional Expenses$114,036$6,093$11,219$131,348
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$88,085
Fundraising Gross Income$72,748
Gaming Gross Income$13,037
Gaming Direct Expenses$4,383
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auctions$165,451$66,180$86,792$-20,612
Food & Beverages-auction Day$18,766$6,568-$6,568
Total Events$184,217$72,748$88,085$-15,337
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Wayne P MillerCurrent Board MemberProvided Trail Maintenance Services During the YearNo$46,200
Tom AlexanderCurrent Board MemberProvided Trail Maintenance Services During the YearNo$7,200
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
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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, Section B, Line 11B

Each year the exempt information return is prepared by an accounting firm. The finance committee is responsible for the review of the form before it is submitted to appropriate tax authorities. This form is made available to all the board members before the finance committee submits its approval.

Form 990, Part VI, Section C, Line 19

The organization makes a copy of it's form 1023 and tax return available to the public by request as required by the internal revenue service. The organization's annual information return is also generally accessible on-line through websites such as charity navigator and guidestar.org.

Filing and Contact Details

Filer

Filer Name
Holmes County Rails-to-trails
EIN
34-1833416
Phone
3306743353
Address
1 TRAIL DRIVE B, MILLERSBURG, OH 44654

Signing Officer

Name
Jen Halverson
Title
Treasurer
Phone
3306743353
Signed
2025-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jen Halverson
Formed
1996
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
6
Employees
0
Volunteers
25

Preparer

Firm
Rea & Associates Inc
Address
230 N MARKET ST, WOOSTER, OH 44691
Preparer
Cathy Roche CPA
Phone
3302640791
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt05545
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03912
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02233
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06391
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03312
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt021393
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt085786
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt084074
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt097187
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt093290
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt010693
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0371030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01600
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01250
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04850
IRS990ScheduleA/InvestmentIncomeCYPct00.00400
IRS990ScheduleA/InvestmentIncomePYPct00.00400
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt01600
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt01000
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt01250
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt04850
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96960
IRS990ScheduleA/PublicSupportPY509Pct00.95480
IRS990ScheduleA/PublicSupportTotal509Amt01186246
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt012680
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt013089
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt06620
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt032389
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0281529
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0275296
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0302421
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0284893
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt074496
IRS990ScheduleA/Total509Grp/TotalAmt01218635
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0283129
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0276296
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0303671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0285893
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt074496
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01223485
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/BookValueAmt0111259
IRS990ScheduleD/BuildingsGrp/DepreciationAmt012795
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0124054
IRS990ScheduleD/EquipmentGrp/BookValueAmt020180
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048093
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068273
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0289465
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt095230
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0384695
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0420904
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0111469
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt099271
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt012198
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt088085
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTIONS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FOOD & BEVERAGES-AUCTION DAY
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01293
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01293
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0165451
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt018766
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0184217
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt066180
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06568
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt072748
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-15337
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt086792
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt086792
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0WAYNE P MILLER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1TOM ALEXANDER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CURRENT BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1CURRENT BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt046200
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt17200
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PROVIDED TRAIL MAINTENANCE SERVICES DURING THE YEAR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1PROVIDED TRAIL MAINTENANCE SERVICES DURING THE YEAR
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH YEAR THE EXEMPT INFORMATION RETURN IS PREPARED BY AN ACCOUNTING FIRM. THE FINANCE COMMITTEE IS RESPONSIBLE FOR THE REVIEW OF THE FORM BEFORE IT IS SUBMITTED TO APPROPRIATE TAX AUTHORITIES. THIS FORM IS MADE AVAILABLE TO ALL THE BOARD MEMBERS BEFORE THE FINANCE COMMITTEE SUBMITS ITS APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES A COPY OF IT'S FORM 1023 AND TAX RETURN AVAILABLE TO THE PUBLIC BY REQUEST AS REQUIRED BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S ANNUAL INFORMATION RETURN IS ALSO GENERALLY ACCESSIBLE ON-LINE THROUGH WEBSITES SUCH AS CHARITY NAVIGATOR AND GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0973741
IRS990/TotalAssetsEOYAmt01030299
IRS990/TotalAssetsGrp/BOYAmt0973741
IRS990/TotalAssetsGrp/EOYAmt01030299
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0190198
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011219
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06093
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0114036
IRS990/TotalFunctionalExpensesGrp/TotalAmt0131348
IRS990/TotalGrossUBIAmt01600
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0973741
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01030299
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0114036
IRS990/TotalProgramServiceRevenueAmt01540
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-6683
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02791
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0187906
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01600

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