Civic Intelligence

Holmes County Rails-To-Trails Coalition

990 • Fiscal year 2017 • EIN 34-1833416

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 15, 2018

1 Trail Drive BMillersburg, OH 44654

(330) 674-3353

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

93rd percentile

56%

Higher net margin than 93% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

77th percentile

19%

Faster asset growth than 77% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

50th percentile

4.4%

Faster revenue growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$673,529

Up $107,514 (+19%) from 2016

Net Assets

Up

$673,529

Up $107,514 (+19%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$190,725

Up $7,996 (+4.4%) from 2016

Expenses

Up

$83,211

Up $17,744 (+27%) from 2016

Net Income

Down

$107,514

Down $9,748 (-8.3%) from 2016

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 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

2017

Assets$673,529
Liabilities$0
Net Assets$673,529

Operations Trend

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

2017

Revenue$190,725
Expenses$83,211
Net Income$107,514
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 15, 2018
Return Version
2017v2.3
Gross Receipts
$250,201
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$402,980$504,874▲ $101,894
Land, Buildings, and Equipment, Net$162,995$168,615▲ $5,620
Total Assets$566,015$673,529▲ $107,514
Other Assets Total$40$40→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$566,015$673,529▲ $107,514
Total Net Assets Fund Balance$566,015$673,529▲ $107,514
Total Liabilities and Net Assets / Fund Balance$566,015$673,529▲ $107,514

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$121,107$6,823$127,930
Equipment$47,508$7,841$55,349
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael Mike TaylorBoard Member/chairman
Delbert HershbergerBoard Member
Leroy MillerBoard 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
$175,085
Program Service Revenue
$470
Investment Income
$0
Other Revenue
$15,170
All Other Contributions
$67,363
Change in Net Assets
$107,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,211
Total Fundraising Expense$10,378
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$51,540--$51,540
Advertising-$2,841$10,378$13,219
Depreciation Depletion$11,250--$11,250
Fees for Services Other$4,623--$4,623
Fees for Services Accounting-$1,365-$1,365
Office Expenses$218--$218
Other Expenses$209$369-$209
Information Technology$135--$135
Total Functional Expenses$68,258$4,575$10,378$83,211
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56,675
Fundraising Direct Expenses$53,923
Gaming Gross Income$12,099
Gaming Direct Expenses$2,945
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auctions$143,434$47,333$46,215$1,118
Food & Beverages-auction Day$16,180$6,472-$6,472
Total Events$159,614$53,805$52,104$1,701
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$36,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
2018-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael K Taylor
Formed
1996
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
7
Employees
0
Volunteers
100

Preparer

Firm
Rea & Associates Inc
Address
212 N WASHINGTON STREET, MILLERSBURG, OH 44654
Preparer
Jordan Miller CPA
Phone
3306746055
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt059345
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt076572
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt074295
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt050951
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0329937
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01200
IRS990ScheduleA/InvestmentIncomeCYPct00.00110
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt01200
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt01200
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97510
IRS990ScheduleA/PublicSupportPY509Pct00.98130
IRS990ScheduleA/PublicSupportTotal509Amt01110329
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt06926
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt08595
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt04898
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt06723
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt027142
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0249001
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0232646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0233216
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0243271
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0179337
IRS990ScheduleA/Total509Grp/TotalAmt01137471
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0250201
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0232646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0233216
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0243271
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0179337
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01138671
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt047508
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07841
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055349
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0121107
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06823
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0127930
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0168615
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0105809
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt096101
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt09708
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt052104
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTIONS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FOOD & BEVERAGES-AUCTION DAY
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt05889
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05889
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0143434
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016180
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0159614
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt047333
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06472
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt053805
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01701
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt046215
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt046215
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0WAYNE P MILLER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CURRENT BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt036000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PROVIDED 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/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0566015
IRS990/TotalAssetsEOYAmt0673529
IRS990/TotalAssetsGrp/BOYAmt0566015
IRS990/TotalAssetsGrp/EOYAmt0673529
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0175085
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010378
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04575
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt068258
IRS990/TotalFunctionalExpensesGrp/TotalAmt083211
IRS990/TotalGrossUBIAmt01200
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0566015
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0673529
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt068258
IRS990/TotalProgramServiceRevenueAmt0470
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011906
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02534
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0190725
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01200
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0566015
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0673529
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0566015
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0673529
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 TRAIL DRIVE B
IRS990/USAddress/CityNm0MILLERSBURG
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044654
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.HOLMESTRAIL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEN HALVERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03306743353
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOLMES COUNTY RAILS-TO-TRAILS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COALITION
ReturnHeader/Filer/BusinessNameControlTxt0HOLM
ReturnHeader/Filer/EIN0341833416
ReturnHeader/Filer/PhoneNum03306743353
ReturnHeader/Filer/USAddress/AddressLine1Txt01 TRAIL DRIVE B

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