Civic Intelligence

Idaho Trails Association

990 • Fiscal year 2024 • EIN 36-4667290

Oct 01, 2023 to Sep 30, 2024 • Filed on Jun 25, 2025

PO Box 165Boise, ID 83701

(208) 315-0079

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.17x

Higher debt load relative to assets than 83% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

10.0%

Higher net margin than 62% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$68,992

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.5% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

81st percentile

35%

Faster asset growth than 81% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

2.0%

Faster revenue growth than 49% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$399,546

Up $104,615 (+35%) from 2023

Net Assets

Up

$330,557

Up $37,157 (+13%) from 2023

Liabilities

Up

$68,989

Up $67,458 (+4406%) from 2023

Revenue

Up

$373,154

Up $7,159 (+2.0%) from 2023

Expenses

Up

$335,997

Up $61,713 (+22%) from 2023

Net Income

Down

$37,157

Down $54,554 (-59%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $20,087Liabilities 2012: $10,000Net Assets 2012: $10,0872012Assets 2013: $26,729Liabilities 2013: $10,750Net Assets 2013: $15,9792013Assets 2016: $66,287Liabilities 2016: $20,929Net Assets 2016: $45,3582016Assets 2017: $54,168Liabilities 2017: $23,465Net Assets 2017: $30,7032017Assets 2018: $72,554Liabilities 2018: $6,743Net Assets 2018: $65,8112018Assets 2019: $58,571Liabilities 2019: $11,164Net Assets 2019: $47,4072019Assets 2020: $59,831Liabilities 2020: $12,483Net Assets 2020: $47,3482020Assets 2021: $143,515Liabilities 2021: $13,731Net Assets 2021: $129,7842021Assets 2022: $207,139Liabilities 2022: $5,450Net Assets 2022: $201,6892022Assets 2023: $294,931Liabilities 2023: $1,531Net Assets 2023: $293,4002023Assets 2024: $399,546Liabilities 2024: $68,989Net Assets 2024: $330,5572024Assets 2025: $427,521Liabilities 2025: $47,321Net Assets 2025: $380,2002025

Highlighted filing

2024

Assets$399,546
Liabilities$68,989
Net Assets$330,557

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $19,1192012Expenses 2013: $11,6542013Revenue 2016: $75,087Expenses 2016: $63,341Net Income 2016: $11,7462016Revenue 2017: $69,527Expenses 2017: $84,182Net Income 2017: -$14,6552017Revenue 2018: $141,667Expenses 2018: $106,559Net Income 2018: $35,1082018Revenue 2019: $123,854Expenses 2019: $142,258Net Income 2019: -$18,4042019Revenue 2020: $149,564Expenses 2020: $166,423Net Income 2020: -$16,8592020Revenue 2021: $304,789Expenses 2021: $222,353Net Income 2021: $82,4362021Revenue 2022: $301,171Expenses 2022: $229,266Net Income 2022: $71,9052022Revenue 2023: $365,995Expenses 2023: $274,284Net Income 2023: $91,7112023Revenue 2024: $373,154Expenses 2024: $335,997Net Income 2024: $37,1572024Revenue 2025: $485,987Expenses 2025: $436,315Net Income 2025: $49,6722025

Highlighted filing

2024

Revenue$373,154
Expenses$335,997
Net Income$37,157
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 25, 2025
Return Version
2023v6.0
Gross Receipts
$389,671
Mission and Program Overview

Mission

To keep Idaho's hiking trails open for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$152,313$214,730▲ $62,417
Cash and Non-Interest-Bearing Accounts$71,461$145,976▲ $74,515
Pledges and Grants Receivable$58,437$35,503▼ $22,934
Land, Buildings, and Equipment, Net$3,810$2,584▼ $1,226
Accounts Receivable$8,910$753▼ $8,157
Total Assets$294,931$399,546▲ $104,615
Liabilities
Deferred Revenue$0$63,000▲ $63,000
Accounts Payable and Accrued Expenses$1,531$5,989▲ $4,458
Total Liabilities$1,531$68,989▲ $67,458
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$293,400$330,557▲ $37,157
Total Net Assets Fund Balance$293,400$330,557▲ $37,157
Total Liabilities and Net Assets / Fund Balance$294,931$399,546▲ $104,615

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,584$11,761$14,345
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melanie ViningExecutive DirectorFT$67,070$1,922$68,992

Board Members and Trustees

NameTitle
Tim MartinPresident
Mark SugdenVice President
Herbert KleinExecutive Board
Tobey JinkinsExecutive Board
Tom DabrowskiExecutive Board
John WeatonExecutive Board (Until 06/24)
Bryan DuFosseExecutive Board (Until 09/24)
Pam BondSecretary
Lillian RaganTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$360,460
Program Service Revenue
$0
Investment Income
$11,070
Other Revenue
$1,624
All Other Contributions
$97,760
Change in Net Assets
$37,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$193,727
Other Expenses$142,270
Total Fundraising Expense$33,136
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$71,267$15,271$15,271$101,809
Current Officers, Directors, Trustees, and Key Employees$53,417$7,122$10,683$71,222
Fees for Services Other$60,298$1,285-$61,583
Office Expenses$22,773$12,744$1,655$37,172
Payroll Taxes$10,256$1,827$2,132$14,215
Travel$9,106$1,411-$10,517
Conferences and Meetings$5,384$3,397$491$9,272
Advertising-$1,342$2,415$3,757
Other Employee Benefits$2,351$419$489$3,259
Pension Plan Contributions$2,062$1,160-$3,222
Insurance-$2,428-$2,428
Occupancy$2,280--$2,280
Depreciation Depletion$1,226--$1,226
Other Expenses$390--$390
Total Functional Expenses$254,455$48,406$33,136$335,997
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$16,517
Fundraising Gross Income$15,701
Gaming Gross Income$640
Gaming Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$15,834$14,084$2,030$12,054
Total Events$15,834$14,084$16,114$-2,030
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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, Section A, line 6

There is one class of members with voting rights.

Form 990, Part VI, Section A, line 7A

The Idaho Trail Association's Board of Directors are elected by members of the Association. Each member has one vote.

Form 990, Part VI, Section A, line 8B

The ITA does not have committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, line 11B

The Board of Directors were provided a copy of the Form 990 before it was filed.

Form 990, Part VI, Section B, line 12C

The Conflict of Interest Policy is reviewed annually and board members sign statements attesting to the fact that they have reviewed and understand the policy. If a conflict exists that person is not allowed to vote on the matter and may be asked to leave the meeting.

Form 990, Part VI, Section B, line 15A

The Board of Directors annually reviews and approves compensation for the Executive Director based on the wider job market and comparable organizations.

Form 990, Part VI, Section C, line 19

All required documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Idaho Trails Association
EIN
36-4667290
Phone
2083150079
Address
PO Box 165, Boise, ID 83701

Signing Officer

Name
Melanie Vining
Title
Executive Director
Phone
7757628183
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Martin
Formed
2010
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
759

Preparer

Firm
Eide Bailly LLP
Address
877 W Main St Ste 800, Boise, ID 83702-5858
Preparer
Kimberly C Nelson CPA
Phone
2083447150
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Other Professional Fees: Program service expenses 35,804. Management and general expenses 1,285. Fundraising expenses 0. Total expenses 37,089. Contracted Services: Program service expenses 24,494. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,494.

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IRS990/Desc02024 was a successful year for the Idaho Trails Association (ITA). With the help of 759 volunteers, ITA organized 78 projects in diverse geographic locations, from incredibly remote places to trails just outside Boise and Sandpoint, ranging from one-day projects to weeklong trips. The projects completed were all based on public lands throughout the state. After hikes to the project sites, ITA crews worked a total of 11,964 hours, cleared 332 miles of trail, removed 4,512 logs, built or maintained 805 water bars, fixed 31,340 feet of tread, and brushed 59 miles of trail. The ITA organized their second Wilderness Immersion Trip, a 3-week project in the Frank Church Wilderness of No Return for volunteers to experience a lengthier immersion into wilderness and trail work.
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IRS990/PensionPlanContributionsGrp/TotalAmt03222
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt058437
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt035503
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Tim Martin
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0365250
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0382
IRS990/PYOtherExpensesAmt097720
IRS990/PYOtherRevenueAmt0363
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt091711
IRS990/PYSalariesCompEmpBnftPaidAmt0176564
IRS990/PYTotalExpensesAmt0274284
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0365995
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt037157
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0152313
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0214730
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0360460
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0365250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0300815
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0304615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0166252
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01497392
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0382
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0224
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0174
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0112
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011962
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02395
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91990
IRS990ScheduleA/PublicSupportPY170Pct00.90510
IRS990ScheduleA/PublicSupportTotal170Amt01388477
IRS990ScheduleA/SubstantialContributorsTotAmt0108915
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0360460
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0365250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0300815
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0304615
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0166252
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01497392
IRS990ScheduleA/TotalSupportAmt01509354
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/EquipmentGrp/BookValueAmt02584
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011761
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014345
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02584
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt01750
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt01750
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016114
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Auction
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015834
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015834
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014084
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt014084
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2030
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt014084
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt014084
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02030
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02030
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There is one class of members with voting rights.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Idaho Trail Association's Board of Directors are elected by members of the Association. Each member has one vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The ITA does not have committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors were provided a copy of the Form 990 before it was filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Conflict of Interest Policy is reviewed annually and board members sign statements attesting to the fact that they have reviewed and understand the policy. If a conflict exists that person is not allowed to vote on the matter and may be asked to leave the meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Board of Directors annually reviews and approves compensation for the Executive Director based on the wider job market and comparable organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All required documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Other Professional Fees: Program service expenses 35,804. Management and general expenses 1,285. Fundraising expenses 0. Total expenses 37,089. Contracted Services: Program service expenses 24,494. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,494.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0294931
IRS990/TotalAssetsEOYAmt0399546
IRS990/TotalAssetsGrp/BOYAmt0294931
IRS990/TotalAssetsGrp/EOYAmt0399546
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0360460
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt033136
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048406
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0254455
IRS990/TotalFunctionalExpensesGrp/TotalAmt0335997
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01531
IRS990/TotalLiabilitiesEOYAmt068989
IRS990/TotalLiabilitiesGrp/BOYAmt01531
IRS990/TotalLiabilitiesGrp/EOYAmt068989
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0293400
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0330557
IRS990/TotalOtherCompensationAmt01922
IRS990/TotalProgramServiceExpensesAmt0254455
IRS990/TotalReportableCompFromOrgAmt067070
IRS990/TotalRevenueGrp/ExclusionAmt010894
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01800
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0373154
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0759
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0294931
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0399546
IRS990/TotReportableCompRltdOrgAmt00

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