Civic Intelligence

Trails Utah

990 • Fiscal year 2020 • EIN 45-4929230

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 12, 2021

P O Box 58802Salt Lake City, UT 84158-0802

(801) 550-0676

Siviq Scores

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

Liabilities / Assets

65th percentile

0.02x

Higher debt load relative to assets than 65% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

70th percentile

21%

Higher net margin than 70% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

84th percentile

$20,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

90th percentile

124%

Faster asset growth than 90% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

98th percentile

296%

Faster revenue growth than 98% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$101,051

Up $55,890 (+124%) from 2019

Net Assets

Up

$98,851

Up $53,690 (+119%) from 2019

Liabilities

Up

$2,200

Up $2,200 from 2019

Revenue

Up

$257,132

Up $192,134 (+296%) from 2019

Expenses

Up

$203,442

Up $151,716 (+293%) from 2019

Net Income

Up

$53,690

Up $40,418 (+305%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2015: $140,169Liabilities 2015: $0Net Assets 2015: $140,1692015Assets 2016: $127,843Liabilities 2016: $0Net Assets 2016: $127,8432016Assets 2017: $46,143Liabilities 2017: $0Net Assets 2017: $46,1432017Assets 2018: $31,465Liabilities 2018: $0Net Assets 2018: $31,4652018Assets 2019: $45,161Liabilities 2019: $0Net Assets 2019: $45,1612019Assets 2020: $101,051Liabilities 2020: $2,200Net Assets 2020: $98,8512020Assets 2021: $146,348Liabilities 2021: $0Net Assets 2021: $146,3482021Assets 2022: $282,598Liabilities 2022: $698Net Assets 2022: $281,9002022Assets 2023: $368,886Liabilities 2023: $0Net Assets 2023: $368,8862023Assets 2024: $91,482Liabilities 2024: $0Net Assets 2024: $91,4822024

Highlighted filing

2020

Assets$101,051
Liabilities$2,200
Net Assets$98,851

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $213,478Expenses 2015: $108,897Net Income 2015: $104,5812015Revenue 2016: $119,457Expenses 2016: $131,783Net Income 2016: -$12,3262016Revenue 2017: $63,050Expenses 2017: $144,750Net Income 2017: -$81,7002017Revenue 2018: $15,257Expenses 2018: $29,935Net Income 2018: -$14,6782018Revenue 2019: $64,998Expenses 2019: $51,726Net Income 2019: $13,2722019Revenue 2020: $257,132Expenses 2020: $203,442Net Income 2020: $53,6902020Revenue 2021: $235,914Expenses 2021: $188,417Net Income 2021: $47,4972021Revenue 2022: $605,220Expenses 2022: $469,668Net Income 2022: $135,5522022Revenue 2023: $349,213Expenses 2023: $262,227Net Income 2023: $86,9862023Revenue 2024: $998,238Expenses 2024: $1,275,642Net Income 2024: -$277,4042024

Highlighted filing

2020

Revenue$257,132
Expenses$203,442
Net Income$53,690
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 12, 2021
Return Version
2020v4.0
Gross Receipts
$257,132
Mission and Program Overview

Mission

Trails Utah is dedicated to trails advocacy, planning, funding, and construction in needed areas throughout the state.

Trails utah is an organization dedicated to trails advocacy, planning, funding and building in needed areas throughout utah.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$25,207$92,066▲ $66,859
Cash and Non-Interest-Bearing Accounts$19,954$8,580▼ $11,374
Receivables From Officers Etc-$405-
Total Assets$45,161$101,051▲ $55,890
Liabilities
Other Liabilities-$2,200-
Total Liabilities$0$2,200▲ $2,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$45,161$70,187▲ $25,026
Net Assets With Donor Restrictions-$28,664-
Total Net Assets Fund Balance$45,161$98,851▲ $53,690
Total Liabilities and Net Assets / Fund Balance$45,161$101,051▲ $55,890
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah BennettExecutive DiFT$20,000$20,000

Board Members and Trustees

NameTitle
John KnoblockBoard Chair
Tracy DutsonVice Chair
Kevin ChristophersonDirector
Kim WirthlinDirector
Matt Hobson-rohrerSecretary
Stan PlaisierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$257,074
Program Service Revenue
$0
Investment Income
$58
Other Revenue
$0
All Other Contributions
$103,839
Change in Net Assets
$53,690
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$183,442
Salaries, Compensation, and Employee Benefits$20,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$151,093--$151,093
Current Officers, Directors, Trustees, and Key Employees$20,000--$20,000
Fees for Services Accounting-$3,325-$3,325
Other Expenses$1,680--$1,680
Advertising-$1,406-$1,406
Office Expenses-$727-$727
Insurance-$394-$394
Total Functional Expenses$197,590$5,852$0$203,442
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$405-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Paycheck Protection Program Loan$2,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

The executive director and the treasurer will review the 2020 form 990 return with the cpa who prepared the form 990 before filing it.

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

The board takes into consideration potential conflicts of interest as it makes decisions.

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

The board voted for the approval of the executive director's compensation.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are made available to the public upon request. Trails utah has no written conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Trails Utah
EIN
45-4929230
Phone
8015500676
Address
P O BOX 58802, SALT LAKE CITY, UT 84158-0802

Signing Officer

Name
Stan Plaisier
Title
Treasurer
Phone
8015500676
Signed
2021-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Bennett
Formed
2012
Legal Domicile
Ut
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
20

Preparer

Firm
J Douglas Farren CPA Pllc
Address
5337 E EMIGRATION CANYON RD, SALT LAKE CITY, UT 84108
Preparer
J Douglas Farren CPA
Phone
8015832218
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

Trails utah undertook new projects and allocated significant resources to the dog lake bridges trail and the stampede trail.

Form 990, Page 2, Part III, Line 3

Trails utah completed work on the resurection of the bowman fork trail in 2019.

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

The upper millcreek/great western trail improvement project is located in millcreek canyon just outside of salt lake city, utah's east bench. This is an on-going project marked by the completion of a three-mile segment which links trailheads mid-canyon at elbow fork and several trails accessed from the big water trailhead at the top end of the canyon. The trail allows mountain bikers, runners and hikers to move through the upper canyon away from the narrow millcreek canyon road. Previously, the only way to get between the big water trailhead and the elbow fork area was on the dangerous canyon road. The project is approved by the salt lake ranger district of the us forest service, funded by salt lake county and built by apex trail construction. Trails utah guided the project through the funding, trail design, nepa studies and construction process.

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

Trails utah provided funding, trail design and trail construction oversight expertise to additional trail projects in 2020. Trails utah sourced funding and allocated resources to the following trail projects: bonneville shoreline trail 2,000.00 central wasatch trails 500.00 dog lake bridges trails 20,000.00 emigration canyon trails 250.00 emigration canyon middle fork trail 250.00 mormon pioneer trail 250.00 parley's point-bonneville shoreline trail 1,000.00 rattlesnake gulch trail 2,500.00 stampede trail 26,950.00 other trails 5,243.00 total other project service accomplishments 58,943.00

Form 990, Part IX, Line 11G

Trail construction services 64,706 0 0 trail construction services 31,530 0 0 trail construction services 29,906 0 0 trail construction services 24,951 0 0 total 151,093 0 0

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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/ProgSrvcAccomActy2Grp/Desc0THE WILLOW HEIGHTS TRAIL IMPROVEMENT PROJECT IS LOCATED IN BIG COTTONWOOD CANYON JUST OUTSIDE OF SALT LAKE CITY, UTAH'S EAST BENCH. THE TRAIL WAS REALIGNED AND ERODED AREAS WERE REHABILITED. THE PROJECT WILL BE COMPLETE WHEN TWO BRIDGES ARE BUILT. THE TRAIL ALLOWS HIKERS TO ACCESS WILLOW LAKE. THE PROJECT WAS APPROVED BY THE SALT LAKE RANGER DISTRICT OF THE US FOREST SERVICE, THE GREATER SALT LAKE MUNICIPAL SERVICE DISTRICT, THE DEPARTMENT OF ENVIRONMENTAL QUALITY AND THE UTAH DIVISION OF WATER QUALITY. THE PROJECT WAS FUNDED BY SALT LAKE COUNTY AND CONSTRUCTED BY AVID TRAILS. TRAILS UTAH GUIDED THE PROJECT THROUGH THE FUNDING, TRAIL DESIGN, ENVIRONMENTAL STUDIES AND CONSTRUCTION PROCESS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE HARDLICK DOWNHILL TRAILS ARE A HANDFUL OF TRAILS IN THE HARDLICK BASIN NEAR HERRIMAN, UTAH. THE COMPLETION OF THE HARDLICK DOWNHILL TRAILS IS A PART OF THE MUCH LARGER PROJECT CALLED THE HERRIMAN TRAIL SYSTEM. THE HERRIMAN TRAIL SYSTEM IS A COMMUNITY AND HERRIMAN HILLS TRAILS ALLIANCE INSPIRED INITIATIVE TO PRESERVE OPEN SPACE ADJACENT TO HERRIMAN, UTAH. THE HARDLICK DOWNHILL TRAILS ARE DESIGNED FOR GRAVITY-LOVING MOUNTAIN BIKERS. THE PROJECT IS FUNDED BY SALT LAKE COUNTY AND BUILT BY APEX TRAILS CONSTRUCTION. TRAILS UTAH GUIDED THE PROJECT THROUGH THE FUNDING, TRAIL DESIGN AND CONSTRUCTION PROCESS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0TRAILS UTAH PROVIDED FUNDING, TRAIL DESIGN AND TRAIL CONSTRUCTION OVERSIGHT EXPERTISE TO ADDITIONAL TRAIL PROJECTS IN 2020. TRAILS UTAH SOURCED FUNDING AND ALLOCATED RESOURCES TO THE FOLLOWING TRAIL PROJECTS: BONNEVILLE SHORELINE TRAIL 2,000.00 CENTRAL WASATCH TRAILS 500.00 DOG LAKE BRIDGES TRAILS 20,000.00 EMIGRATION CANYON TRAILS 250.00 EMIGRATION CANYON MIDDLE FORK TRAIL 250.00 MORMON PIONEER TRAIL 250.00 PARLEY'S POINT-BONNEVILLE SHORELINE TRAIL 1,000.00 RATTLESNAKE GULCH TRAIL 2,500.00 STAMPEDE TRAIL 26,950.00 OTHER TRAILS 5,243.00 TOTAL OTHER PROJECT SERVICE ACCOMPLISHMENTS 58,943.00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRAILS UTAH UNDERTOOK NEW PROJECTS AND ALLOCATED SIGNIFICANT RESOURCES TO THE DOG LAKE BRIDGES TRAIL AND THE STAMPEDE TRAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRAILS UTAH COMPLETED WORK ON THE RESURECTION OF THE BOWMAN FORK TRAIL IN 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE UPPER MILLCREEK/GREAT WESTERN TRAIL IMPROVEMENT PROJECT IS LOCATED IN MILLCREEK CANYON JUST OUTSIDE OF SALT LAKE CITY, UTAH'S EAST BENCH. THIS IS AN ON-GOING PROJECT MARKED BY THE COMPLETION OF A THREE-MILE SEGMENT WHICH LINKS TRAILHEADS MID-CANYON AT ELBOW FORK AND SEVERAL TRAILS ACCESSED FROM THE BIG WATER TRAILHEAD AT THE TOP END OF THE CANYON. THE TRAIL ALLOWS MOUNTAIN BIKERS, RUNNERS AND HIKERS TO MOVE THROUGH THE UPPER CANYON AWAY FROM THE NARROW MILLCREEK CANYON ROAD. PREVIOUSLY, THE ONLY WAY TO GET BETWEEN THE BIG WATER TRAILHEAD AND THE ELBOW FORK AREA WAS ON THE DANGEROUS CANYON ROAD. THE PROJECT IS APPROVED BY THE SALT LAKE RANGER DISTRICT OF THE US FOREST SERVICE, FUNDED BY SALT LAKE COUNTY AND BUILT BY APEX TRAIL CONSTRUCTION. TRAILS UTAH GUIDED THE PROJECT THROUGH THE FUNDING, TRAIL DESIGN, NEPA STUDIES AND CONSTRUCTION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRAILS UTAH PROVIDED FUNDING, TRAIL DESIGN AND TRAIL CONSTRUCTION OVERSIGHT EXPERTISE TO ADDITIONAL TRAIL PROJECTS IN 2020. TRAILS UTAH SOURCED FUNDING AND ALLOCATED RESOURCES TO THE FOLLOWING TRAIL PROJECTS: BONNEVILLE SHORELINE TRAIL 2,000.00 CENTRAL WASATCH TRAILS 500.00 DOG LAKE BRIDGES TRAILS 20,000.00 EMIGRATION CANYON TRAILS 250.00 EMIGRATION CANYON MIDDLE FORK TRAIL 250.00 MORMON PIONEER TRAIL 250.00 PARLEY'S POINT-BONNEVILLE SHORELINE TRAIL 1,000.00 RATTLESNAKE GULCH TRAIL 2,500.00 STAMPEDE TRAIL 26,950.00 OTHER TRAILS 5,243.00 TOTAL OTHER PROJECT SERVICE ACCOMPLISHMENTS 58,943.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR AND THE TREASURER WILL REVIEW THE 2020 FORM 990 RETURN WITH THE CPA WHO PREPARED THE FORM 990 BEFORE FILING IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD TAKES INTO CONSIDERATION POTENTIAL CONFLICTS OF INTEREST AS IT MAKES DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD VOTED FOR THE APPROVAL OF THE EXECUTIVE DIRECTOR'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. TRAILS UTAH HAS NO WRITTEN CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TRAIL CONSTRUCTION SERVICES 64,706 0 0 TRAIL CONSTRUCTION SERVICES 31,530 0 0 TRAIL CONSTRUCTION SERVICES 29,906 0 0 TRAIL CONSTRUCTION SERVICES 24,951 0 0 TOTAL 151,093 0 0
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