Civic Intelligence

Linn County Trails Association

990EZ • Fiscal year 2023 • EIN 42-1359081

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 18, 2024

PO Box 2681Cedar Rapids, IA 52406

(319) 270-0721

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

12th percentile

-43%

Higher net margin than 12% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

19th percentile

-27%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

27th percentile

-17%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Down

$175,667

Down $65,084 (-27%) from 2022

Net Assets

Down

$175,667

Down $65,084 (-27%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$152,325

Down $30,411 (-17%) from 2022

Expenses

Up

$217,450

Up $106,551 (+96%) from 2022

Net Income

Down

-$65,125

Down $136,962 (-191%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2019: $78,194Liabilities 2019: $02019Assets 2020: $82,932Liabilities 2020: $02020Assets 2021: $169,006Liabilities 2021: $0Net Assets 2021: $169,0062021Assets 2022: $240,751Liabilities 2022: $0Net Assets 2022: $240,7512022Assets 2023: $175,667Liabilities 2023: $0Net Assets 2023: $175,6672023Assets 2024: $300,832Liabilities 2024: $36,835Net Assets 2024: $263,9972024

Highlighted filing

2023

Assets$175,667
Liabilities$0
Net Assets$175,667

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2019: $65,234Expenses 2019: $53,614Net Income 2019: $11,6202019Revenue 2020: $71,001Expenses 2020: $66,264Net Income 2020: $4,7372020Revenue 2021: $95,822Expenses 2021: $9,748Net Income 2021: $86,0742021Revenue 2022: $182,736Expenses 2022: $110,899Net Income 2022: $71,8372022Revenue 2023: $152,325Expenses 2023: $217,450Net Income 2023: -$65,1252023Revenue 2024: $206,977Expenses 2024: $81,813Net Income 2024: $125,1642024

Highlighted filing

2023

Revenue$152,325
Expenses$217,450
Net Income-$65,125
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 18, 2024
Return Version
2023v5.0
Gross Receipts
$152,325
Mission and Program Overview

Mission

Advocate and support the development of multi-use trails

Advocate and support development of multiuse trails in Linn County IA

Program Services

DescriptionGrantsExpenses
Contributed 100000 to City of Cedar Rapids to advance the engineering and accelerate construction of the 4th Street Trail in Cedar Rapids IA$100,000-
Contributed 100000 to City of Marion to advance the engineering and accelerate construction of the LuCore Bridge and Sidepaths in Marion IA$100,000-
Invested in new tent banners signage stickers flyers bag tags and window clings for public trail support and advocacy events-$2,325
Contributed 1000 to Linn County Conservation Department to assist with paving of the Cedar Valley Nature Trail past Center Pointe IA$1,000-
Invested to maintain over a dozen trail counters and restore 16 map boxes throughout Linn County IA-$451
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tom PefferPresident-$0--
Nadine BrockVice President-$0--
Kyle LundbergSecretary-$0--
David DechantTreasurer-$0--
Diane HandlerCommunications Committee Chair-$0--
Other Board Members0PT$0--
Filing and Contact Details

Filer

Filer Name
Linn County Trails Association
EIN
42-1359081
Phone
3192700721
Address
PO BOX 2681, CEDAR RAPIDS, IA 52406

Signing Officer

Name
David Dechant
Title
Treasurer
Phone
3192700721
Signed
2024-03-18
Supplemental Narrative

Additional Explanations

Schedule O:

Part I, Line 1 13 Liability Insurance $627; Donor & Accounting Software $1908; 2021 & 2022 eTax Software $170; Zoom Account $160; IT Domain, Website, Mail Server $925; Volunteer Signup Software $200 for total of $3990 Part 1, Line 15 Admin Postage & Printing $247; Fundraising Stationary & Printing $866; Fundraising Postage $195; Map Preparation $2656; Annual Report & Newsletter Stationary & Printing $2945, Postage $360 for total of $7269 Part 1, Line 16 Admin Seminars & Training $85, PayPal/BigBikeGive/UW Fees $585; Member Recognition / Membership Development Events $3715; Trail Counter Supplies/Maintenance $355; Map Box Paint & Supplies $151; Drone photographs $300; for total of $5191

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Part I, Line 1 13 Liability Insurance $627; Donor & Accounting Software $1908; 2021 & 2022 eTax Software $170; Zoom Account $160; IT Domain, Website, Mail Server $925; Volunteer Signup Software $200 for total of $3990 Part 1, Line 15 Admin Postage & Printing $247; Fundraising Stationary & Printing $866; Fundraising Postage $195; Map Preparation $2656; Annual Report & Newsletter Stationary & Printing $2945, Postage $360 for total of $7269 Part 1, Line 16 Admin Seminars & Training $85, PayPal/BigBikeGive/UW Fees $585; Member Recognition / Membership Development Events $3715; Trail Counter Supplies/Maintenance $355; Map Box Paint & Supplies $151; Drone photographs $300; for total of $5191
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule O:
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0David Dechant
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03192700721
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINN COUNTY TRAILS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LINN
ReturnHeader/Filer/EIN0421359081
ReturnHeader/Filer/PhoneNum03192700721
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2681
ReturnHeader/Filer/USAddress/CityNm0CEDAR RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052406
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ReturnHeader/ReturnTs02024-03-18T20:00:04Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0David
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Dechant
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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