Civic Intelligence

Parks & Trails Council of Minnesota

EIN 41-1450303 • 501(c)3 • St Paul, MN

Profile

The parks & trails council of minnesota exists to acquire, protect and enhance critical lands for the public's use and benefit.

275 East 4th Street 250St Paul, MN 55101

www.parksandtrails.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.03x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.29x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

53rd percentile

5.8%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$148,505

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

50th percentile

4.0%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

17%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$9,302,446

Up $360,237 (+4.0%) from 2023

Liabilities

Down

$260,148

Down $72,631 (-22%) from 2023

Net Assets

Up

$9,042,298

Up $432,868 (+5.0%) from 2023

Revenue

Up

$885,002

Up $125,785 (+17%) from 2023

Expenses

Down

$833,515

Down $37,792 (-4.3%) from 2023

Net Income

Up

$51,487

Up $163,577 (+146%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $7,507,681Liabilities 2011: $399,069Net Assets 2011: $7,108,6122011Assets 2012: $7,500,892Liabilities 2012: $421,705Net Assets 2012: $7,079,1872012Assets 2013: $7,586,485Liabilities 2013: $418,363Net Assets 2013: $7,168,1222013Assets 2014: $7,975,535Liabilities 2014: $783,139Net Assets 2014: $7,192,3962014Assets 2015: $7,760,646Liabilities 2015: $707,907Net Assets 2015: $7,052,7392015Assets 2016: $7,749,737Liabilities 2016: $578,714Net Assets 2016: $7,171,0232016Assets 2017: $7,940,351Liabilities 2017: $161,021Net Assets 2017: $7,779,3302017Assets 2018: $7,780,789Liabilities 2018: $189,109Net Assets 2018: $7,591,6802018Assets 2019: $8,066,687Liabilities 2019: $190,090Net Assets 2019: $7,876,5972019Assets 2020: $8,404,421Liabilities 2020: $160,132Net Assets 2020: $8,244,2892020Assets 2021: $9,462,515Liabilities 2021: $614,823Net Assets 2021: $8,847,6922021Assets 2022: $8,899,852Liabilities 2022: $623,413Net Assets 2022: $8,276,4392022Assets 2023: $8,942,209Liabilities 2023: $332,779Net Assets 2023: $8,609,4302023Assets 2024: $9,302,446Liabilities 2024: $260,148Net Assets 2024: $9,042,2982024

Highlighted filing

2024

Assets$9,302,446
Liabilities$260,148
Net Assets$9,042,298

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $499,4882011Expenses 2012: $527,5862012Revenue 2013: $295,849Expenses 2013: $556,788Net Income 2013: -$260,9392013Revenue 2014: $552,526Expenses 2014: $583,842Net Income 2014: -$31,3162014Revenue 2015: $498,087Expenses 2015: $569,107Net Income 2015: -$71,0202015Revenue 2016: $597,656Expenses 2016: $568,647Net Income 2016: $29,0092016Revenue 2017: $916,936Expenses 2017: $612,809Net Income 2017: $304,1272017Revenue 2018: $743,058Expenses 2018: $655,044Net Income 2018: $88,0142018Revenue 2019: $624,554Expenses 2019: $699,328Net Income 2019: -$74,7742019Revenue 2020: $737,303Expenses 2020: $695,795Net Income 2020: $41,5082020Revenue 2021: $929,913Expenses 2021: $727,272Net Income 2021: $202,6412021Revenue 2022: $769,568Expenses 2022: $772,336Net Income 2022: -$2,7682022Revenue 2023: $759,217Expenses 2023: $871,307Net Income 2023: -$112,0902023Revenue 2024: $885,002Expenses 2024: $833,515Net Income 2024: $51,4872024

Highlighted filing

2024

Revenue$885,002
Expenses$833,515
Net Income$51,487

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.30$0.26$9.04$0.89$0.83$0.05
2023Detailed filing. Detailed filing data is available for this year.$8.94$0.33$8.61$0.76$0.87$0.11
2022Detailed filing. Detailed filing data is available for this year.$8.90$0.62$8.28$0.77$0.77$0.00
2021Detailed filing. Detailed filing data is available for this year.$9.46$0.61$8.85$0.93$0.73$0.20
2020Detailed filing. Detailed filing data is available for this year.$8.40$0.16$8.24$0.74$0.70$0.04
2019Detailed filing. Detailed filing data is available for this year.$8.07$0.19$7.88$0.62$0.70$0.07
2018Detailed filing. Detailed filing data is available for this year.$7.78$0.19$7.59$0.74$0.66$0.09
2017Detailed filing. Detailed filing data is available for this year.$7.94$0.16$7.78$0.92$0.61$0.30
2016Detailed filing. Detailed filing data is available for this year.$7.75$0.58$7.17$0.60$0.57$0.03
2015Detailed filing. Detailed filing data is available for this year.$7.76$0.71$7.05$0.50$0.57$0.07
2014Detailed filing. Detailed filing data is available for this year.$7.98$0.78$7.19$0.55$0.58$0.03
2013Detailed filing. Detailed filing data is available for this year.$7.59$0.42$7.17$0.30$0.56$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.50$0.42$7.08$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.51$0.40$7.11$0.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.2
Gross Receipts
$898,867
Mission and Program Overview

Mission

The Parks & Trails Council of Minnesota exists to acquire, protect and enhance critical lands for the public's use and benefit.

We exist to acquire, protect and enhance critical land for the public's use and benefit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,516,227$3,449,755▼ $66,472
Investments in Publicly Traded Securities$3,074,787$3,362,944▲ $288,157
Land, Buildings, and Equipment, Net$2,032,371$2,268,600▲ $236,229
Cash and Non-Interest-Bearing Accounts$244,375$145,885▼ $98,490
Accounts Receivable$1,879$36,469▲ $34,590
Prepaid Expenses and Deferred Charges$8,997$14,794▲ $5,797
Total Assets$8,942,209$9,302,446▲ $360,237
Other Assets Total$63,573$23,999▼ $39,574
Liabilities
Other Liabilities$291,840$237,005▼ $54,835
Accounts Payable and Accrued Expenses$39,169$22,438▼ $16,731
Deferred Revenue$1,770$705▼ $1,065
Total Liabilities$332,779$260,148▼ $72,631
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,609,430$9,007,298▲ $397,868
Net Assets With Donor Restrictions-$35,000-
Total Net Assets Fund Balance$8,609,430$9,042,298▲ $432,868
Total Liabilities and Net Assets / Fund Balance$8,942,209$9,302,446▲ $360,237

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,268,600-$2,268,600
Buildings$0$54,378$54,378

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$8,214,943$0▲ $427,377-$8,642,320
2023$7,764,663$37,620▲ $653,859$241,199$8,214,943
2022$8,275,912$68,804▼ $467,244$112,809$7,764,663
2021$7,719,212$319,828▲ $454,169$217,297$8,275,912
2020$7,411,821$74,343▲ $425,550$192,502$7,719,212
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brett FeldmanPresident/executive DirectFT$129,102$19,403$148,505

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$627,401
Program Service Revenue
$0
Investment Income
$255,691
Other Revenue
$1,910
All Other Contributions
$537,241
Change in Net Assets
$51,487

Audited Revenue Reconciliation

Revenue per Audited Statements
$885,002
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$395,203
Total Revenue per Audited Statements
$1,280,205
Total Revenue per Form 990
$885,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$541,300
Other Expenses$292,215
Total Fundraising Expense$50,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$250,216$55,279$5,712$311,207
Current Officers, Directors, Trustees, and Key Employees$103,801$22,932$2,369$129,102
Fees for Services Other$93,665$9,605$9,472$112,742
Other Employee Benefits$53,734$12,736$1,259$67,729
Occupancy$31,782$8,782$1,254$41,818
Payroll Taxes$26,743$5,893$626$33,262
Fees for Services Accounting$18,387$1,885$1,859$22,131
Other Expenses$10,978$3,959$2,382$17,319
All Other Expenses$9,483$953$4,393$14,829
Insurance$6,753$932$100$7,785
Information Technology$1,740$456$28$2,224
Travel$1,115--$1,115
Depreciation Depletion$873$23-$896
Total Functional Expenses$658,915$123,655$50,945$833,515

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$847,337
Expenses per Audited Statements$833,515
Total Expenses per Form 990$833,515
Expenses Not Reported on Form 990$13,822
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,822
Fundraising Gross Income$12,874
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$212,621
Operating Lease Liability (short-term)$24,384
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

Line 6 explanation - the organization has one class of voting members pursuant to organization's articles of incorporation.

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

Line 7a explanation - the members of the organization elect a board of directors, the organization's governing body; subject to the right of the board of directors to temporarily fill vacancies occurring from circumstances such as death or resignation.

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

Line 11b explanation - reviewed by finance committee and approved by finance committee and board.

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

Board members are asked to fill out new conflict of interest forms at the may board meeting.

Form 990, Part VI, Section B, Line 15

Hr committee reviews comparable non-profit compensation data and aligned ptcm compensation. Info is shared and deliberated at december executive committee meeting.

Form 990, Part VI, Section C, Line 19

Upon request and they are available through our givemn.org/guidestar account.

Filing and Contact Details

Filer

Filer Name
Parks & Trails Council of Minnesota
EIN
41-1450303
Phone
6517262457
Address
275 EAST 4TH STREET 250, ST PAUL, MN 55101

Signing Officer

Name
Brett Feldman
Title
President
Phone
6517262457
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brett Feldman
Formed
1954
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
7
Volunteers
100

Preparer

Firm
Carpenter Evert & Associates Ltd
Address
7760 FRANCE AVE S SUITE 940, BLOOMINGTON, MN 55435
Preparer
Matt Pillsbury
Phone
9528310085
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 93,665. Management and general expenses 9,605. Fundraising expenses 9,472. Total expenses 112,742.

Financial Statement Notes

PART V, LINE 4:

The reuel harmon endowment fund was established to provide financial stability in perpetuity for the operation of the parks & trails council through annual distributions of a portion of the market value of the fund that was created with a donation made by the fund's namesake. The samuel h. Morgan land acquisition fund was created to cover the costs of all land acquisition activities. Funds that are received for the express purpose of land acquisition, as indicated by the donor or the board, are deposited into this fund, which is named after one of the councils founders and benefactors. Proceeds from any sale of property assets are deposited in the account.

PART X, LINE 2:

The organization has received notification that it qualifies as a tax exempt organization under section 501(c)(3) of the internal revenue code because the organization is described in section 509(a)(1) and section 170 (b)(1)(a)(vi) and corresponding provision of state law and, accordingly, is not subject to federal or state income taxes. The organization has adopted accounting for uncertainty in income taxes, asc 740-10. The organization's policy is to evaluate uncertain tax positions, at least annually, for the potential for income tax exposure from unrelated business income or from loss of nonprofit status. The organization continues to operate consistent with its original exemption application and each year takes the necessary actions to maintain its exempt status. It has been classified as an organization that is not a private foundation under the internal revenue code and charitable contributions by donors are tax deductible. In compliance with its exempt status, the organization annually files a return of organization exempt from income tax (form 990).

PART XI, LINE 2D - OTHER ADJUSTMENTS:

SPECIAL EVENT EXPENSES

PART XII, LINE 2D - OTHER ADJUSTMENTS:

SPECIAL EVENT EXPENSES

Raw XML AppendixShowing 400 of 599 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0LAND PROTECTION: LAND ACQUISITION ON BEHALF OF PUBLIC AGENCIES IS A CORE FUNCTION OF THE PARKS & TRAILS COUNCIL OF MINNESOTA, SUPPORTED BY OUR DEDICATED LAND ACQUISITION FUND VALUED AT $5,280,553 MILLION AT THE END OF 2024. IN THE PAST TWO YEARS, THE PARKS & TRAILS COUNCIL FACILITATED FIVE LAND TRANSACTIONS PROTECTING 48.68 ACRES VALUED AT $2.36 MILLION FOR THE PUBLIC'S USE AND BENEFIT. P&TC IS ALSO INVOLVED IN FOUR ACTIVE PROJECTS THAT WILL PROTECT 68 ADDITIONAL ACRES, AND WE ARE HOLDING 105.5 ACRES IN TRUST FOR PUBLIC PARTNERS. SEE SCHEDULE O FOR ADDITIONAL PROGRAM LANGUAGE. IN 2024, P&TC PLAYED A PIVOTAL ROLE IN SECURING 2.1 MILES OF RIGHT-OF-WAY FOR THE SWEDISH IMMIGRANT REGIONAL TRAILCONNECTING TAYLORS FALLS AND SHAFER TO CENTER CITY, LINDSTROM, AND CHISAGO CITY. THIS MULTI-PARCEL ACQUISITION, REQUIRED P&TC TO PURCHASE LAND FROM THREE PRIVATE LANDOWNERS TO ENSURE THE ENTIRETY OF THE 20-MILE CORRIDOR LINKING THE SUNRISE PRAIRIE TRAIL IN THE WEST TO INTERSTATE STATE PARK IN THE EAST IS IN PUBLIC OWNERSHIP. PROJECT MANAGERS HOPE TO HAVE THE 2.1-MILE SEGMENT ACQUIRED BY P&TC DEVELOPED BY 2026 AND THE ENTIRE TRAIL COMPLETED BY 2028.P&TC'S CONSERVATION MODEL IS FUNDED BY OUR SAMUEL H. MORGAN LAND ACQUISITION FUND. USING THIS FUND, WE NEGOTIATE COMPLEX DEALS AND PURCHASE HIGH QUALITY LAND FROM WILLING SELLERS; WE THEN HOLD THIS LAND IN TRUST WHILE PARTNERING WITH A PUBLIC AGENCY TO CONVEY IT FOR A PARK OR TRAIL. ALL PROCEEDS ARE THEN REINVESTED TO SAVE THE NEXT CRITICAL LAND. TO DATE, NEARLY 10,000 ACRES HAVE BEEN ADDED TO MINNESOTA PARKS AND TRAILS THROUGH THIS INNOVATIVE MODEL. YOU CAN TOUR SOME OF P&TC'S ACCOMPLISHMENTS IN THE "IMPACT" SECTION OF OUR WEBSITE AT WWW.PARKSANDTRAILS.ORG AND IN THE 2024 ANNUAL REPORT.
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IRS990/MissionDesc0THE PARKS & TRAILS COUNCIL OF MINNESOTA EXISTS TO ACQUIRE, PROTECT AND ENHANCE CRITICAL LANDS FOR THE PUBLIC'S USE AND BENEFIT.
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IRS990/ProgSrvcAccomActy2Grp/Desc0RESEARCH AND PUBLIC POLICY: PARKS & TRAILS COUNCIL PRIDES ITSELF ON MAKING SURE THAT POLICIES WE ADVOCATE FOR ARE INFORMED BY THE BEST AVAILABLE DATA, SCIENCE AND RESEARCH. IN 2024, P&TC ADVANCED SEVERAL STRATEGIC INITIATIVES THAT SUPPORT PARKS AND TRAILS PLANNING, ACCESS, AND POLICY. WE COMPLETED AND PUBLISHED FINAL VISITOR SURVEY REPORTS FOR MOUNTAIN BIKING DESTINATIONS AT GIANTS RIDGE AND THE REDHEAD TRAIL SYSTEM, SHARING INSIGHTS WITH PARTNERS AND STAKEHOLDERS AT THE INAUGURAL ARROWHEAD COALITION OF TRAILS CONFERENCE. SEE SCHEDULE O FOR ADDITIONAL PROGRAM LANGUAGE.WE ALSO DID SOME INITIAL RESEARCH EXPLORING THE FEASIBILITY OF A MAJOR EXPANSION OF A NORTH SHORE STATE PARK AND EVALUATED POTENTIAL REPLACEMENT SITES FOR UPPER SIOUX AGENCY STATE PARK, A PARK THAT WAS DECOMMISSIONED IN 2024 ALL WITH THE GOAL OF PROVIDING FUTURE OPPORTUNITIES FOR HIGH-QUALITY PUBLIC ACCESS.OUR RESEARCH AND POLICY EFFORTS CONTINUED TO GAIN NATIONAL RELEVANCE IN 2024. WE COLLABORATED WITH IOWA STATE UNIVERSITY AND THE DES MOINES AREA METRO PLANNING ORGANIZATION TO FIELD-TEST TRAIL ROUGHNESS MEASUREMENTS USING OUR CUSTOM-BUILT RESEARCH BIKE, HELPING VALIDATE DATA AGAINST THE INTERNATIONAL ROUGHNESS INDEX WITH THE GOAL OF ADVANCING NATIONAL STANDARDS. WE ALSO PROVIDED TECHNICAL GUIDANCE TO OTHER ORGANIZATIONS INTERESTED IN REPLICATING OUR METHODS. ADDITIONALLY, WE STUDIED ALTERNATIVE MODELS FOR PROVIDING LOW-COST STATE PARK VEHICLE PERMITS THROUGH THE MOTOR VEHICLE REGISTRATION PROCESSDRAWING ON POLICY MODELS FROM NINE STATESTO HELP INFORM MINNESOTA'S APPROACH TO EQUITABLE PARK ACCESS.FINALLY, AS THE GO TO SOURCE OF INFORMATION ON ALL THINGS PARKS AND TRAILS, P&TC DEVELOPS, MAINTAINS AND UPDATES SEVERAL FACT SHEETS THAT ARE USED BY DECISION MAKERS AND ARE ACCESSIBLE IN THE "OUR RESEARCH" PAGE OF THE "IMPACT" SECTION OF OUR WEBSITE AT WWW.PARKSANDTRAILS.ORG. A SUMMARY OF P&TC'S LEGISLATIVE ACCOMPLISHMENTS CAN ALSO BE FOUND IN "PUBLIC INVESTMENT" PAGE OF THE "IMPACT" SECTION OF OUR WEBSITE.
IRS990/ProgSrvcAccomActy3Grp/Desc0OUTREACH AND COMMUNITY ENGAGEMENT: OF COURSE, COMMUNITY IS AT THE HEART OF P&TC'S WORK, AND WE ARE GRATEFUL TO HAVE A DEDICATED COMMUNITY OF PEOPLE WHO WORK WITH US TO COORDINATE HANDS-ON PROJECTS IN THE PARKS AND TRAILS. IN 2024, P&TC WORKED WITH 48 VOLUNTEER-BASED FRIENDS GROUPS ACROSS THE STATE. P&TC BELIEVES THAT OUR PUBLIC LANDS ARE ENHANCED WHEN VOLUNTEERS ENGAGE IN HANDS-ON HABITAT RESTORATION PROJECTS THAT CONTRIBUTE TO A COLLECTIVE LAND ETHIC. IN 2024, WE PROVIDED GRANTS TO THREE FRIENDS GROUPS DOING HABITAT RESTORATION PROJECTS. SEE SCHEDULE O FOR ADDITIONAL PROGRAM LANGUAGE.WE ALSO WORKED TO BOOST OPPORTUNITIES FOR FRIENDS GROUPS, LAND MANAGEMENT AGENCIES, AND LOCAL COMMUNITIES TO WORK TOGETHER TO ACCOMPLISH EVEN MORE. FINALLY, FOR THE FOURTH YEAR IN A ROW, P&TC HOSTED FOUR ONLINE FORUMS TO BRING FRIENDS GROUPS TOGETHER FOR VIRTUAL LEARNING AND SHARING ON TOPICS LIKE VOLUNTEER APPRECIATION, CITIZEN SCIENCE, ORGANIZATIONAL GOVERNANCE AND SOCIAL MEDIA. YOU CAN FIND MORE INFORMATION ON THE WORK WE DO WITH FRIENDS GROUPS BY VISITING THE "OUR FRIENDS" SECTION OF OUR WEBSITE AT WWW.PARKSANDTRAILS.ORG.
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