Civic Intelligence

Holmes County Rails-To-Trails Coalition

990 • Fiscal year 2023 • EIN 34-1833416

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 12, 2024

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

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

88th percentile

42%

Higher net margin than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

62nd percentile

9.4%

Faster asset growth than 62% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

23rd percentile

-12%

Faster revenue growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$973,741

Up $84,039 (+9.4%) from 2022

Net Assets

Up

$973,741

Up $84,039 (+9.4%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$198,525

Down $27,565 (-12%) from 2022

Expenses

Down

$114,486

Down $5,382 (-4.5%) from 2022

Net Income

Down

$84,039

Down $22,183 (-21%) from 2022

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

2023

Assets$973,741
Liabilities$0
Net Assets$973,741

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

2023

Revenue$198,525
Expenses$114,486
Net Income$84,039
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.1
Gross Receipts
$276,391
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$484,388$577,699▲ $93,311
Land, Buildings, and Equipment, Net$405,200$396,042▼ $9,158
Total Assets$889,702$973,741▲ $84,039
Other Assets Total$114$0▼ $114
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$889,702$973,741▲ $84,039
Total Net Assets Fund Balance$889,702$973,741▲ $84,039
Total Liabilities and Net Assets / Fund Balance$889,702$973,741▲ $84,039

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$254,632$76,125$330,757
Buildings$114,403$9,651$124,054
Equipment$27,007$41,266$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
$187,310
Program Service Revenue
$842
Investment Income
$0
Other Revenue
$10,373
All Other Contributions
$78,874
Change in Net Assets
$84,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,486
Total Fundraising Expense$9,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$63,406--$63,406
Depreciation Depletion$25,512--$25,512
Advertising-$3,988$8,187$12,175
Fees for Services Other$9,635--$9,635
Fees for Services Accounting-$1,575-$1,575
Information Technology$129-$1,200$1,329
Office Expenses$363--$363
Other Expenses$155--$155
Total Functional Expenses$99,536$5,563$9,387$114,486
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$72,627
Fundraising Gross Income$71,058
Gaming Gross Income$13,016
Gaming Direct Expenses$3,731
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auctions$164,708$65,883$70,895$-5,012
Food & Beverages-auction Day$14,786$5,175-$5,175
Total Events$179,494$71,058$72,627$-1,569
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
2024-11-12
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Rea & Associates Inc
Address
212 N WASHINGTON STREET, MILLERSBURG, OH 44654
Preparer
Jordan Miller CPA
Phone
3306746055
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06391
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03312
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03813
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt019661
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt084074
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt097187
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt093290
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt010693
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt080182
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0365426
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01250
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04450
IRS990ScheduleA/InvestmentIncomeCYPct00.00400
IRS990ScheduleA/InvestmentIncomePYPct00.00450
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt01000
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt01250
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt01200
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt04450
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95480
IRS990ScheduleA/PublicSupportPY509Pct00.95310
IRS990ScheduleA/PublicSupportTotal509Amt01065420
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt013089
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt06620
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt026231
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt045940
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0275296
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0302421
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0284893
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt074496
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0174254
IRS990ScheduleA/Total509Grp/TotalAmt01111360
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0276296
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0303671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0285893
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt074496
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0175454
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01115810
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0114403
IRS990ScheduleD/BuildingsGrp/DepreciationAmt09651
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0124054
IRS990ScheduleD/EquipmentGrp/BookValueAmt027007
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041266
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068273
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0254632
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt076125
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0330757
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0396042
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0108436
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt098825
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt09611
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt072627
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTIONS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FOOD & BEVERAGES-AUCTION DAY
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01732
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01732
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0164708
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014786
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0179494
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt065883
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05175
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt071058
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-1569
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt070895
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt070895
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03731
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt013016
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt013016
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt09285
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt03731
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03731
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd00
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
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/TotalAssetsBOYAmt0889702
IRS990/TotalAssetsEOYAmt0973741
IRS990/TotalAssetsGrp/BOYAmt0889702
IRS990/TotalAssetsGrp/EOYAmt0973741
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0187310
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09387
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05563
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt099536
IRS990/TotalFunctionalExpensesGrp/TotalAmt0114486
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0889702
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0973741
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt099536
IRS990/TotalProgramServiceRevenueAmt0842
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07716
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03499

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