Civic Intelligence

Partnership for the National Trails

EIN 39-2015324 • 501(c)3 • Washington, DC

Profile

Our mission is to empower, inspire and strengthen public and private partners to develop, preserve, promote and sustain the national scenic and historic trails.

PO Box 75024Washington, DC 20013

pnts.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

22nd percentile

-23%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

98th percentile

$105,380

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 25.2% of source-year revenue.

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

Asset Growth

22nd percentile

-42%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

34th percentile

-19%

Faster revenue growth than 34% of similar nonprofits.

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

Assets

Down

$180,661

Down $132,276 (-42%) from 2023

Liabilities

Down

$16,276

Down $16,390 (-50%) from 2023

Net Assets

Down

$164,385

Down $115,886 (-41%) from 2023

Revenue

Down

$418,939

Down $99,620 (-19%) from 2023

Expenses

Down

$514,866

Down $113,798 (-18%) from 2023

Net Income

Up

-$95,927

Up $14,178 (+13%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $116,044Liabilities 2010: $0Net Assets 2010: $116,0442010Assets 2011: $346,332Liabilities 2011: $239,367Net Assets 2011: $106,9652011Assets 2012: $287,384Liabilities 2012: $203,068Net Assets 2012: $84,3162012Assets 2013: $279,732Liabilities 2013: $187,963Net Assets 2013: $91,7692013Assets 2014: $208,633Liabilities 2014: $149,777Net Assets 2014: $58,8562014Assets 2015: $136,146Liabilities 2015: $69,721Net Assets 2015: $66,4252015Assets 2016: $119,334Liabilities 2016: $20,978Net Assets 2016: $98,3562016Assets 2017: $249,339Liabilities 2017: $123,969Net Assets 2017: $125,3702017Assets 2018: $399,801Liabilities 2018: $222,618Net Assets 2018: $177,1832018Assets 2019: $414,805Liabilities 2019: $204,912Net Assets 2019: $209,8932019Assets 2020: $476,870Liabilities 2020: $206,365Net Assets 2020: $270,5052020Assets 2021: $510,243Liabilities 2021: $171,081Net Assets 2021: $339,1622021Assets 2022: $577,799Liabilities 2022: $191,384Net Assets 2022: $386,4152022Assets 2023: $312,937Liabilities 2023: $32,666Net Assets 2023: $280,2712023Assets 2024: $180,661Liabilities 2024: $16,276Net Assets 2024: $164,3852024

Highlighted filing

2024

Assets$180,661
Liabilities$16,276
Net Assets$164,385

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $160,836Expenses 2010: $204,752Net Income 2010: -$43,9162010Expenses 2011: $210,8212011Expenses 2012: $263,2922012Revenue 2013: $228,553Expenses 2013: $221,100Net Income 2013: $7,4532013Revenue 2014: $140,796Expenses 2014: $173,709Net Income 2014: -$32,9132014Revenue 2015: $307,759Expenses 2015: $300,190Net Income 2015: $7,5692015Revenue 2016: $269,430Expenses 2016: $237,499Net Income 2016: $31,9312016Revenue 2017: $398,822Expenses 2017: $371,808Net Income 2017: $27,0142017Revenue 2018: $385,724Expenses 2018: $333,911Net Income 2018: $51,8132018Revenue 2019: $461,376Expenses 2019: $428,666Net Income 2019: $32,7102019Revenue 2020: $533,254Expenses 2020: $472,642Net Income 2020: $60,6122020Revenue 2021: $523,845Expenses 2021: $455,188Net Income 2021: $68,6572021Revenue 2022: $564,858Expenses 2022: $517,605Net Income 2022: $47,2532022Revenue 2023: $518,559Expenses 2023: $628,664Net Income 2023: -$110,1052023Revenue 2024: $418,939Expenses 2024: $514,866Net Income 2024: -$95,9272024

Highlighted filing

2024

Revenue$418,939
Expenses$514,866
Net Income-$95,927

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.81$0.16$1.64$4.19$5.15$0.96
2023Detailed filing. Detailed filing data is available for this year.$3.13$0.33$2.80$5.19$6.29$1.10
2022Detailed filing. Detailed filing data is available for this year.$5.78$1.91$3.86$5.65$5.18$0.47
2021Detailed filing. Detailed filing data is available for this year.$5.10$1.71$3.39$5.24$4.55$0.69
2020Detailed filing. Detailed filing data is available for this year.$4.77$2.06$2.71$5.33$4.73$0.61
2019Detailed filing. Detailed filing data is available for this year.$4.15$2.05$2.10$4.61$4.29$0.33
2018Detailed filing. Detailed filing data is available for this year.$4.00$2.23$1.77$3.86$3.34$0.52
2017Detailed filing. Detailed filing data is available for this year.$2.49$1.24$1.25$3.99$3.72$0.27
2016Detailed filing. Detailed filing data is available for this year.$1.19$0.21$0.98$2.69$2.37$0.32
2015Detailed filing. Detailed filing data is available for this year.$1.36$0.70$0.66$3.08$3.00$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.09$1.50$0.59$1.41$1.74$0.33
2013Summary only. Only limited summary data is available for this year.$2.80$1.88$0.92$2.29$2.21$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$2.03$0.84$2.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$2.39$1.07$2.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$1.61$2.05$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 13, 2025
Return Version
2024v5.0
Gross Receipts
$418,939
Mission and Program Overview

Mission

Our mission is to strengthen the ability of the partnership's public and private partners to enhance the development, maintenance, management, and protection of the national trails system.

To promote and sustain the national trails system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$91,877$96,683▲ $4,806
Cash and Non-Interest-Bearing Accounts$186,134$60,441▼ $125,693
Pledges and Grants Receivable$0$21,500▲ $21,500
Accounts Receivable$31,746$1,750▼ $29,996
Prepaid Expenses and Deferred Charges$3,180$287▼ $2,893
Total Assets$312,937$180,661▼ $132,276
Liabilities
Accounts Payable and Accrued Expenses$17,857$16,276▼ $1,581
Deferred Revenue$14,809$0▼ $14,809
Total Liabilities$32,666$16,276▼ $16,390
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$280,271$164,385▼ $115,886
Total Net Assets Fund Balance$280,271$164,385▼ $115,886
Total Liabilities and Net Assets / Fund Balance$312,937$180,661▼ $132,276
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Courtney Lyons-garciaExecutive DirectorFT$105,380$105,380

Board Members and Trustees

NameTitle
Rg AbsherTrail Leaders Council Chair
Andrea KetchmarkPresident
Barney MannDirector
Bob RatcliffeDirector
Julie JudkinsDirector
Matthew MallinsonDirector
Matthew NelsonDirector
Oforiwaa Pee Agyei-boakyeDirector
Ron TiptonDirector
Steve GonzalesDirector
William DahnkeTreasurer
Heather CrozierVP for Development
Justin FischVP for Governance
Revenue and Support

Revenue Composition

Contributions and Grants
$295,780
Program Service Revenue
$116,119
Investment Income
$4,806
Other Revenue
$2,234
All Other Contributions
$137,689
Change in Net Assets
$-95,927

Audited Revenue Reconciliation

Revenue per Audited Statements
$418,939
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$418,939
Total Revenue per Form 990
$418,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$239,777
Other Expenses$180,089
Grants and Similar Amounts Paid$95,000
Total Fundraising Expense$26,374
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,039$27,517$10,884$107,440
Current Officers, Directors, Trustees, and Key Employees$84,304$10,538$10,538$105,380
Grants to Domestic Orgs$95,000--$95,000
Conferences and Meetings$92,426--$92,426
Travel$42,432$16$16$42,464
Payroll Taxes$12,660$3,142$1,769$17,571
Fees for Services Accounting-$12,738-$12,738
Other Employee Benefits$6,763$1,678$945$9,386
Fees for Services Other$8,589$217$134$8,940
Office Expenses$5,872$539$541$6,952
All Other Expenses$3,948$356$356$4,660
Insurance$3,681$460$460$4,601
Occupancy$3,522$440$440$4,402
Information Technology$2,324$291$291$2,906
Total Functional Expenses$430,560$57,932$26,374$514,866

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$514,866
Total Expenses per Audited Statements$514,866
Total Expenses per Form 990$514,866
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Hiking SocietySilver Spring, MD501(c)(3)Intern Assistance$10,000
Bureau of Land Management - WyomingCheyenne, WYGovernmentIntern Assistance$10,000
Continental Divide Trail CoalitionGolden, CO501(c)(3)Intern Assistance$10,000
El Camino Real De Los Tejas National Historic Trail AssociationAustin, TX501(c)(3)Intern Assistance$10,000
Ice Age Trail AllianceCross Plains, WI501(c)(3)Intern Assistance$10,000
Oregon-california Trail AssociationIndependence, MO501(c)(3)Intern Assistance$10,000
Pacific Crest Trail AssociationSacramento, CA501(c)(3)Intern Assistance$10,000
Florida Trail Association IncGainesville, FL501(c)(3)Intern Assistance$6,000
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The partnership has two classes of membership; regular and affiliate members. Regular organization members can designate a voting representative to the trail leaders council to vote on their behalf. Affiliate members are not entitled to a voting representative on the trail leaders council.

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

The trail leaders council elects from council representatives three members to serve on the board of directors. The board of directors recruits and nominates twelve at-large members of the board subject to approval by the trail leaders council.

Form 990, Part VI, Section A, Line 7B

Proposed bylaws amendments approved by the board of directors are subject to approval by the trail leaders council. Additionally, the trail leaders council approves all applications for membership in the partnership and establishes the amount of dues payable to the partnership annually by the partnership's members. The authority to suspend or expel a member organization from the partnership is reserved to the trail leaders council. A recommendation by the board of directors to remove a member of the board is subject to approval by the trail leaders council.

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

The prepared form 990 is reviewed by the members of the governing body and the finance committee before the return is filed with the irs.

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

Annually all directors and officers complete and sign a statement that provides information regarding their interests and those of their family members that could give rise to conflicts. The members of the governing body make determinations of whether a conflict exists and review actual conflicts. Any person with a conflict is prohibited from participating in the governing body's deliberations and decisions in the transaction.

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

For the new executive director hired in 2023, our consultant provided comparative salary data to help us choose the salary range. Using this salary data, the executive director search committee made a recommendation to the board, which was approved.

Form 990, Part VI, Section C, Line 19

The partnership makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Partnership for the National Trails
EIN
39-2015324
Phone
2029632910
Address
PO BOX 75024, WASHINGTON, DC 20013

Signing Officer

Name
William Dahnke
Title
Treasurer
Phone
2029632910
Signed
2025-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Courtney Lyons-garcia
Formed
2001
Legal Domicile
Wi
Voting Board Members
13
Independent Board Members
13
Employees
5
Volunteers
25

Preparer

Firm
Wegner Cpas Llp
Address
419 N LEE ST, ALEXANDRIA, VA 22314-2301
Preparer
Glenn Miller CPA
Phone
7035190990
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VP FOR DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP FOR GOVERNANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRAIL LEADERS COUNCIL CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
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IRS990/MissionDesc0OUR MISSION IS TO EMPOWER, INSPIRE AND STRENGTHEN PUBLIC AND PRIVATE PARTNERS TO DEVELOP, PRESERVE, PROMOTE AND SUSTAIN THE NATIONAL SCENIC AND HISTORIC TRAILS.
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IRS990/PrincipalOfficerNm0COURTNEY LYONS-GARCIA
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
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IRS990/ProgSrvcAccomActy2Grp/Desc0MEMBER SERVICES AND COORDINATION:THE PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM (PARTNERSHIP) IS A COLLECTIVE VOICE, A RESOURCE PROVIDER AND A HUB FOR EXCHANGE, LEARNING, AND ACTION FOR THE NATIONAL TRAILS SYSTEM. AS A MEMBERSHIP ORGANIZATION AND THE ONLY 501(C)(3) NONPROFIT ORGANIZATION FOCUSED ON THE 32 NATIONAL SCENIC AND HISTORIC TRAILS (NSHT), PNTS BRINGS TOGETHER AND STRENGTHENS THE CAPACITY OF PROFESSIONALS, LEADERS AND TRAIL AND HIKING ENTHUSIASTS TO PROMOTE A THRIVING, ACCESSIBLE, AND INCLUSIVE NATIONAL TRAILS SYSTEM.A UNIQUE CHARACTERISTIC OF NSHT IS THAT THEY ARE COOPERATIVELY MANAGED BY FEDERAL ADMINISTRATORS AND PRIVATE NONPROFIT PARTNERS. THE 30+ NSHT NONPROFIT PARTNERS ARE ALSO PNTS TRAIL ORGANIZATION MEMBERS AND OUR VOLUNTEER LEADERS. THIS ENSURES THAT OUR WORK IS DEEPLY ROOTED IN THE NATIONAL TRAILS AND ADVANCES THE VISION AND PRIORITIES OF THE NATIONAL TRAILS SYSTEM COMMUNITY. SIMILARLY, WE WORK CLOSELY WITH FEDERAL PARTNERS THROUGH COOPERATIVE AGREEMENTS TO PROVIDE RESOURCES THAT ENHANCE PUBLIC AND PRIVATE PARTNERS' ABILITIES AND CAPACITIES AND TO ADDRESS SYSTEMIC ISSUES IN THE NATIONAL TRAILS SYSTEM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0131916
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0116119
IRS990/ProgSrvcAccomActy3Grp/Desc0TRAIL LAND CONSERVATION POLICY: THE PARTNERSHIP CONTINUED TO ENCOURAGE THE U.S. DEPARTMENT OF THE INTERIOR BUREAU OF LAND MANAGEMENT AND THE U.S. FOREST SERVICE (USFS) TO ADOPT SPECIAL MANAGEMENT CORRIDORS TO GUIDE LAND USE PLANNING AND MANAGEMENT FOR THE SCENIC AND HISTORIC TRAILS. WE EMPHASIZED THIS MANAGEMENT APPROACH THROUGH COMMENTS ON PLANNING FOR SOLAR ENERGY PROJECTS ON PUBLIC LANDS ADJACENT TO THE NATIONAL LANDSCAPE CONSERVATION SYSTEM AND IN COMMENTS ON SEVERAL PROPOSED REVISIONS AS CHANGES ARE PROPOSED. THE PARTNERSHIP CONTINUED TO MONITOR DEVELOPMENT OF THE U.S. FOREST SERVICE'S REVISED SAW USE POLICY FOR STANDARDIZING PROCEDURES FOR SAFE USE OF CHAINSAWS AND CROSSCUT SAWS BY VOLUNTEERS AND STAFF ON ALL NATIONAL FORESTS THROUGHOUT THE COUNTRY, WHICH WAS PROMULGATED IN LATE 2016. THE PARTNERSHIP ALSO PARTICIPATED IN SEVERAL MEETINGS ORGANIZED BY THE U.S. FOREST SERVICE TO DEVELOP A NATIONAL STRATEGY FOR SUSTAINABLY MAINTAINING THE 155,000 MILES OF TRAILS IN THE NATIONAL FORESTS. IT HELD SESSIONS FOR FEDERAL AGENCIES TO EXPLAIN NEW POLICIES FOLLOWING THE PASSING OF THE GREAT AMERICAN OUTDOORS ACT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt099784
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ADVOCACY:HOSTED HIKE THE HILL 2024, AN ANNUAL CONVENING OF TRAILS GROUPS TO MEET IN WASHINGTON DC AND DISCUSS POLICY WITH FEDERAL AGENCIES AND LEGISLATION WITH CONGRESSIONAL OFFICES. IN 2024, WE SUCCEEDED IN OBTAINING A LINE ITEM FOR TRAILS FUNDING IN THE BUREAU OF LAND MANAGEMENT BUDGET AND SUCCEEDED IN ACHIEVING UNIT STATUS FOR ALL OF THE NATIONAL SCENIC TRAILS WITHIN THE NATIONAL PARK SERVICE.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt050904
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
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IRS990/PYSalariesCompEmpBnftPaidAmt0231667
IRS990/PYTotalExpensesAmt0628664
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt091877
IRS990/SavingsAndTempCashInvstGrp/EOYAmt096683
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0295780
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0448421
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0435404
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0456530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02055194
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02055194
IRS990ScheduleA/TotalSupportAmt02066182
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleC/PublicationsOrBroadcastInd00
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE PARTNERSHIP PROVIDED ANNUAL REPORTS AND INFORMATION TO CONGRESS AND FEDERAL TRAIL MANAGING AGENCIES ABOUT THE STATE OF THE TRAILS AND CONTRIBUTIONS, PROJECTS, AND ACTIVITIES OF OUR MEMBER ORGANIZATIONS TOWARDS SUSTAINING THE NATIONAL SCENIC AND HISTORIC TRAILS. THE PARTNERSHIP ALSO PROVIDED INFORMATION TO CONGRESS ABOUT THE FUNDING NEEDED TO SUSTAIN AND INCREASE ACTIVITIES UNDERWAY TO ACQUIRE LAND AND TO CONSTRUCT, MAINTAIN, INTERPRET, AND MANAGE THE SCENIC AND HISTORIC TRAILS THROUGH WRITTEN AND ORAL TESTIMONY PROVIDED TO THE HOUSE AND SENATE INTERIOR APPROPRIATIONS SUBCOMMITTEES. THE PARTNERSHIP PARTICIPATED WITH DOZENS OF OTHER CONSERVATION ORGANIZATIONS IN COALITIONS URGING CONGRESS TO PASS LEGISLATION TO REAUTHORIZE AND FULLY FUND THE LEGACY RESTORATION FUND AND REAUTHORIZE THE FEDERAL TRANSPORTATION PROGRAM TO CONTINUE THE RECREATIONAL TRAILS FUNDING PROGRAM AND OTHER PROGRAMS FUNDING DEVELOPMENT AND MAINTENANCE OF LOCAL, REGIONAL, AND NATIONAL TRAILS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
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IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)

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