Civic Intelligence

Fort Wayne Trails Inc

EIN 42-1545637 • 501(c)3 • Fort Wayne, IN

Profile

To enhance the vibrant and healthy community by developing an ever- expanding network of trails.

300 East Main Street Suite 131Fort Wayne, IN 46802

www.fwtrails.org

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

42nd percentile

0.00x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

6th percentile

-68%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

89th percentile

$112,188

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 22.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

11th percentile

-26%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$995,890

Down $466,407 (-32%) from 2023

Liabilities

Down

$2,265

Down $429 (-16%) from 2023

Net Assets

Down

$993,625

Down $465,978 (-32%) from 2023

Revenue

Down

$510,220

Down $177,214 (-26%) from 2023

Expenses

Up

$858,457

Up $458,729 (+115%) from 2023

Net Income

Down

-$348,237

Down $635,943 (-221%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $25,122Liabilities 2010: $02010Assets 2011: $635,899Liabilities 2011: $0Net Assets 2011: $635,8992011Assets 2012: $691,173Liabilities 2012: $0Net Assets 2012: $691,1732012Assets 2013: $864,618Liabilities 2013: $0Net Assets 2013: $864,6182013Assets 2014: $797,950Liabilities 2014: $0Net Assets 2014: $797,9502014Assets 2015: $733,839Liabilities 2015: $0Net Assets 2015: $733,8392015Assets 2016: $764,989Liabilities 2016: $0Net Assets 2016: $764,9892016Assets 2017: $692,456Liabilities 2017: $0Net Assets 2017: $692,4562017Assets 2018: $770,556Liabilities 2018: $0Net Assets 2018: $770,5562018Assets 2019: $955,777Liabilities 2019: $32Net Assets 2019: $955,7452019Assets 2020: $960,270Liabilities 2020: $34,958Net Assets 2020: $925,3122020Assets 2021: $1,066,528Liabilities 2021: $0Net Assets 2021: $1,066,5282021Assets 2022: $1,168,586Liabilities 2022: $1,170Net Assets 2022: $1,167,4162022Assets 2023: $1,462,297Liabilities 2023: $2,694Net Assets 2023: $1,459,6032023Assets 2025: $995,890Liabilities 2025: $2,265Net Assets 2025: $993,6252025

Highlighted filing

2025

Assets$995,890
Liabilities$2,265
Net Assets$993,625

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $82,069Expenses 2010: $175,427Net Income 2010: -$93,3582010Revenue 2011: $339,115Expenses 2011: $205,244Net Income 2011: $133,8712011Expenses 2012: $237,3702012Revenue 2013: $401,990Expenses 2013: $228,545Net Income 2013: $173,4452013Revenue 2014: $327,568Expenses 2014: $394,236Net Income 2014: -$66,6682014Revenue 2015: $75,858Expenses 2015: $139,969Net Income 2015: -$64,1112015Revenue 2016: $280,291Expenses 2016: $249,141Net Income 2016: $31,1502016Revenue 2017: $334,558Expenses 2017: $407,091Net Income 2017: -$72,5332017Revenue 2018: $414,704Expenses 2018: $336,604Net Income 2018: $78,1002018Revenue 2019: $413,486Expenses 2019: $304,556Net Income 2019: $108,9302019Revenue 2020: $402,790Expenses 2020: $435,806Net Income 2020: -$33,0162020Revenue 2021: $548,154Expenses 2021: $423,519Net Income 2021: $124,6352021Revenue 2022: $407,981Expenses 2022: $298,483Net Income 2022: $109,4982022Revenue 2023: $687,434Expenses 2023: $399,728Net Income 2023: $287,7062023Revenue 2025: $510,220Expenses 2025: $858,457Net Income 2025: -$348,2372025

Highlighted filing

2025

Revenue$510,220
Expenses$858,457
Net Income-$348,237

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.00$0.99$0.51$0.86$0.35
2023Summary only. Only limited summary data is available for this year.$1.46$0.00$1.46$0.69$0.40$0.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.00$1.17$0.41$0.30$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$0.55$0.42$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.03$0.93$0.40$0.44$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.00$0.96$0.41$0.30$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$0.41$0.34$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.00$0.69$0.33$0.41$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.28$0.25$0.03
2015Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$0.08$0.14$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.33$0.39$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.40$0.23$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.00$0.69$0.24
2011Summary only. Only limited summary data is available for this year.$0.64$0.00$0.64$0.34$0.21$0.13
2010Summary only. Only limited summary data is available for this year.$0.03$0.00$0.08$0.18$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 6, 2026
Return Version
2024v5.0
Gross Receipts
$534,420
Mission and Program Overview

Mission

Fort wayne trails is a community partner and advocate in the development of a connected, multi-purpose system of trails in allen county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$443,014$616,931▲ $173,917
Investments in Publicly Traded Securities$306,977$309,457▲ $2,480
Cash and Non-Interest-Bearing Accounts$561,516$38,809▼ $522,707
Land, Buildings, and Equipment, Net$2,007$1,383▼ $624
Total Assets$1,342,469$995,890▼ $346,579
Other Assets Total$28,955$29,310▲ $355
Liabilities
Accounts Payable and Accrued Expenses$1,258$2,265▲ $1,007
Total Liabilities$1,258$2,265▲ $1,007
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$661,722$993,625▲ $331,903
Net Assets With Donor Restrictions$679,489--
Total Net Assets Fund Balance$1,341,211$993,625▼ $347,586
Total Liabilities and Net Assets / Fund Balance$1,342,469$995,890▼ $346,579

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$32,882-▲ $3,693$1,093$35,133
2022$31,360-▲ $2,938-$32,882
2021$34,730-▼ $2,972-$31,360
2020$25,500-▲ $9,411-$34,730
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kent CastlemanExecutive DiFT$105,000$7,188$112,188

Board Members and Trustees

NameTitle
Mike KellyBoard Chair
Lynn MarbachVice Chair
Abigail ColeDirector
Adam BartromDirector
Andrew BrooksDirector
Brian ZehrDirector
Chad ShawDirector
Chris StewartDirector
Chris ToddDirector
Dave SchallerDirector
Grant DailyDirector
Jenn StoreyDirector
Katie Shields RousselDirector
Lisa HollisterDirector
Megan HubarttDirector
Matthew BochardSecretary
Robin StrasserTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$465,569
Program Service Revenue
$0
Investment Income
$34,461
Other Revenue
$10,190
All Other Contributions
$465,569
Change in Net Assets
$-348,237
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$587,211
Salaries, Compensation, and Employee Benefits$271,246
Total Fundraising Expense$105,226
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$40,373$41,676$48,188$130,237
Current Officers, Directors, Trustees, and Key Employees$55,934$21,000$28,067$105,001
Office Expenses$7,736$8,383$11,607$27,726
Other Employee Benefits$5,907$6,098$7,051$19,056
Payroll Taxes$5,255$5,425$6,272$16,952
All Other Expenses$12,602$511$343$13,456
Information Technology$1,011$11,373$253$12,637
Occupancy$3,835$4,560$1,969$10,364
Fees for Services Accounting-$7,500-$7,500
Conferences and Meetings$49$4,260$588$4,897
Insurance-$4,574-$4,574
Other Expenses$3,823--$3,823
Travel$1,177$476$852$2,505
Advertising$676-$36$712
Depreciation Depletion$625--$625
Total Functional Expenses$637,395$115,836$105,226$858,457
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,250
Fundraising Direct Expenses$17,060
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$27,250$27,250$17,060$10,190
Total Events$27,250$27,250$17,060$10,190
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
No
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, Page 6, Part VI, Line 11B

The organization's form 990 will be reviewed by the executive director prior to filing.

Form 990, Page 6, Part VI, Line 12C

At the beginning of each year, each board member signs a conflict of interest statement and is instructed to notify the board president of any changes during the year.

Form 990, Page 6, Part VI, Line 15A

The board chair and members of the steering committee have researched executive director compensation, contacting other similar nonprofits in the area, state and neighboring states to make a salary recommendation to the steering committee. The executive director is reviewed by the board chair with feedback from the board.

Form 990, Page 6, Part VI, Line 15B

The organization has no other officers or key employees that receive compensation.

Form 990, Page 6, Part VI, Line 18

The orgnization's irs form 990 for the prior three years is available at www.guidestar.org.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Fort Wayne Trails Inc
EIN
42-1545637
Phone
2609690079
Address
300 EAST MAIN STREET SUITE 131, FORT WAYNE, IN 46802

Signing Officer

Name
Kent Castleman
Title
Executive Director
Phone
2609690079
Signed
2026-01-06

Organization Details

Principal Officer
Kent Castleman
Formed
2010
Legal Domicile
In
Voting Board Members
17
Independent Board Members
17
Employees
7
Volunteers
330

Preparer

Firm
Butler CPA LLC
Address
733 E NORTH ST, KENDALLVILLE, IN 46755
Preparer
Carla B Butler
Phone
2603470475
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

For the 2024-2025 programming year, fwt had the following accomplishments: vann family crossing: fwt played a key role in working with the city of fort wayne to receive a 5m gift from the vann family foundation for a much needed connection over coliseum blvd. Linking the north and south trail systems to create 130 miles of connected trail. The crossing will be built in 2026. Cedar creek parks trail: fwt continued to help coordinate and advocate for funding to complete this trail from metea north county park to grabill, in downtown. Fwt helped manage the project during construction in 2025. Pufferbelly-golden spike: fwt contributed 300,000 to the building of the golden spike section of the pufferbelly trail. It was used as leverage for matching funds for a next level trails grant received from the state of indiana for 2.7m. Local advocacy: fort wayne trails played a critical role in helping acquire the right of way for the union chapel trail trail from the pufferbelly to auburn rd. With our efforts, the project will be able to go to construction in 2026. Regional trail advocacy: fort wayne trails plays an active role on the poka-bache coalition working to build the 83-mile trail from pokagon state park to oubache state park. This included assisting with the development of a us dept. Of transportation grant application for planning dollars for the remaining 30 miles of trail. Website and social media engagement: fort wayne trails is the voice of the trails and a major resource for project-based information and connectivity information. The project page of our website was visited 3,088 times in the fiscal year; the maps page was visited 14,737 times. We have 15k+ followers on facebook and 7k+ followers on instagram. Community engagement: fort wayne trails offered programming to engage the community in using the trail system. Over 50,000 maps were distributed to trail users for system navigation and for trail-friendly business interaction. Through our events and programs, 1,606 interactions were captured. Programs to familiarize people with the system and trail safety included the trek the trails and tread the trails programs as well as runners in the annual pufferbelly race. Adopt-a-greenway: fort wayne trails assumed this program from the city of fort wayne to expand it to be county wide. 55 groups of volunteers adopted 53, 1-3 mile stretches of the trail system to pick up litter and trash two times a year. For the 2024 calendar year, 247 volunteers were engaged in this program.

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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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IRS990/Desc0FOR THE 2024-2025 PROGRAMMING YEAR, FWT HAD THE FOLLOWING ACCOMPLISHMENTS: VANN FAMILY CROSSING: FWT PLAYED A KEY ROLE IN WORKING WITH THE CITY OF FORT WAYNE TO RECEIVE A 5M GIFT FROM THE VANN FAMILY FOUNDATION FOR A MUCH NEEDED CONNECTION OVER COLISEUM BLVD. LINKING THE NORTH AND SOUTH TRAIL SYSTEMS TO CREATE 130 MILES OF CONNECTED TRAIL. THE CROSSING WILL BE BUILT IN 2026. CEDAR CREEK PARKS TRAIL: FWT CONTINUED TO HELP COORDINATE AND ADVOCATE FOR FUNDING TO COMPLETE THIS TRAIL FROM METEA NORTH COUNTY PARK TO GRABILL, IN DOWNTOWN. FWT HELPED MANAGE THE PROJECT DURING CONSTRUCTION IN 2025. PUFFERBELLY-GOLDEN SPIKE: FWT CONTRIBUTED 300,000 TO THE BUILDING OF THE GOLDEN SPIKE SECTION OF THE PUFFERBELLY TRAIL. IT WAS USED AS LEVERAGE FOR MATCHING FUNDS FOR A NEXT LEVEL TRAILS GRANT RECEIVED FROM THE STATE OF INDIANA FOR 2.7M. LOCAL ADVOCACY: FORT WAYNE TRAILS PLAYED A CRITICAL ROLE IN HELPING ACQUIRE THE RIGHT OF WAY FOR THE UNION CHAPEL TRAIL TRAIL FROM THE PUFFERBELLY TO AUBURN RD. WITH OUR EFFORTS, THE PROJECT WILL BE ABLE TO GO TO CONSTRUCTION IN 2026. REGIONAL TRAIL ADVOCACY: FORT WAYNE TRAILS PLAYS AN ACTIVE ROLE ON THE POKA-BACHE COALITION WORKING TO BUILD THE 83-MILE TRAIL FROM POKAGON STATE PARK TO OUBACHE STATE PARK. THIS INCLUDED ASSISTING WITH THE DEVELOPMENT OF A US DEPT. OF TRANSPORTATION GRANT APPLICATION FOR PLANNING DOLLARS FOR THE REMAINING 30 MILES OF TRAIL. WEBSITE AND SOCIAL MEDIA ENGAGEMENT: FORT WAYNE TRAILS IS THE VOICE OF THE TRAILS AND A MAJOR RESOURCE FOR PROJECT-BASED INFORMATION AND CONNECTIVITY INFORMATION. THE PROJECT PAGE OF OUR WEBSITE WAS VISITED 3,088 TIMES IN THE FISCAL YEAR; THE MAPS PAGE WAS VISITED 14,737 TIMES. WE HAVE 15K+ FOLLOWERS ON FACEBOOK AND 7K+ FOLLOWERS ON INSTAGRAM. COMMUNITY ENGAGEMENT: FORT WAYNE TRAILS OFFERED PROGRAMMING TO ENGAGE THE COMMUNITY IN USING THE TRAIL SYSTEM. OVER 50,000 MAPS WERE DISTRIBUTED TO TRAIL USERS FOR SYSTEM NAVIGATION AND FOR TRAIL-FRIENDLY BUSINESS INTERACTION. THROUGH OUR EVENTS AND PROGRAMS, 1,606 INTERACTIONS WERE CAPTURED. PROGRAMS TO FAMILIARIZE PEOPLE WITH THE SYSTEM AND TRAIL SAFETY INCLUDED THE TREK THE TRAILS AND TREAD THE TRAILS PROGRAMS AS WELL AS RUNNERS IN THE ANNUAL PUFFERBELLY RACE. ADOPT-A-GREENWAY: FORT WAYNE TRAILS ASSUMED THIS PROGRAM FROM THE CITY OF FORT WAYNE TO EXPAND IT TO BE COUNTY WIDE. 55 GROUPS OF VOLUNTEERS ADOPTED 53, 1-3 MILE STRETCHES OF THE TRAIL SYSTEM TO PICK UP LITTER AND TRASH TWO TIMES A YEAR. FOR THE 2024 CALENDAR YEAR, 247 VOLUNTEERS WERE ENGAGED IN THIS PROGRAM.
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