Civic Intelligence

Book Trails Inc

990 • Fiscal year 2021 • EIN 47-2838786

Jan 01, 2021 to Dec 31, 2021 • Filed on May 12, 2022

68 9th StreetSteamboat Springs, CO 80487

(855) 426-6587

Siviq Scores

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

Liabilities / Assets

38th percentile

0.00x

Higher debt load relative to assets than 38% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

87th percentile

50%

Higher net margin than 87% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

79th percentile

$74,350

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

90th percentile

91%

Faster asset growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

81st percentile

71%

Faster revenue growth than 81% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$595,079

Up $284,154 (+91%) from 2020

Net Assets

Up

$592,394

Up $281,542 (+91%) from 2020

Liabilities

Up

$2,685

Up $2,612 (+3578%) from 2020

Revenue

Up

$559,968

Up $232,749 (+71%) from 2020

Expenses

Up

$278,426

Up $37,694 (+16%) from 2020

Net Income

Up

$281,542

Up $195,055 (+226%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $43,553Liabilities 2015: $0Net Assets 2015: $43,5532015Assets 2016: $49,120Liabilities 2016: $0Net Assets 2016: $49,1202016Assets 2017: $60,178Liabilities 2017: $0Net Assets 2017: $60,1782017Assets 2018: $167,931Liabilities 2018: $0Net Assets 2018: $167,9312018Assets 2019: $224,365Liabilities 2019: $0Net Assets 2019: $224,3652019Assets 2020: $310,925Liabilities 2020: $73Net Assets 2020: $310,8522020Assets 2021: $595,079Liabilities 2021: $2,685Net Assets 2021: $592,3942021Assets 2022: $1,148,328Liabilities 2022: $3,994Net Assets 2022: $1,144,3342022Assets 2023: $1,216,659Liabilities 2023: $9,376Net Assets 2023: $1,207,2832023Assets 2024: $1,525,837Liabilities 2024: $449Net Assets 2024: $1,525,3882024

Highlighted filing

2021

Assets$595,079
Liabilities$2,685
Net Assets$592,394

Operations Trend

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

$1.0M$500K$0Revenue 2015: $133,723Expenses 2015: $90,170Net Income 2015: $43,5532015Revenue 2016: $127,412Expenses 2016: $121,845Net Income 2016: $5,5672016Revenue 2017: $156,664Expenses 2017: $145,606Net Income 2017: $11,0582017Revenue 2018: $292,046Expenses 2018: $184,293Net Income 2018: $107,7532018Revenue 2019: $304,250Expenses 2019: $247,816Net Income 2019: $56,4342019Revenue 2020: $327,219Expenses 2020: $240,732Net Income 2020: $86,4872020Revenue 2021: $559,968Expenses 2021: $278,426Net Income 2021: $281,5422021Revenue 2022: $892,133Expenses 2022: $340,193Net Income 2022: $551,9402022Revenue 2023: $456,465Expenses 2023: $393,516Net Income 2023: $62,9492023Revenue 2024: $815,208Expenses 2024: $497,103Net Income 2024: $318,1052024

Highlighted filing

2021

Revenue$559,968
Expenses$278,426
Net Income$281,542
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 12, 2022
Return Version
2021v4.0
Gross Receipts
$583,345
Mission and Program Overview

Mission

BookTrails mission is to foster literacy in all people and promote access to literacy programs for all children. BookTrails aims to design programs that create new ways to experience the joys of reading and writing through experiential learning

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$181,118$348,395▲ $167,277
Cash and Non-Interest-Bearing Accounts$26,007$130,467▲ $104,460
Land, Buildings, and Equipment, Net$103,800$95,824▼ $7,976
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$310,925$595,079▲ $284,154
Other Assets Total-$20,393-
Liabilities
Other Liabilities$73$2,685▲ $2,612
Total Liabilities$73$2,685▲ $2,612
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$310,852$592,394▲ $281,542
Total Net Assets Fund Balance$310,852$592,394▲ $281,542
Total Liabilities and Net Assets / Fund Balance$310,925$595,079▲ $284,154

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$87,292$19,033$106,325
Equipment$8,532$2,182$10,714
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Emily OstermanExecutive DirectorFT$74,350$74,350

Board Members and Trustees

NameTitle
Lauren JenkinsPast President
Renzo WaltonPresident
Paul WeeseVice President
Erin Horn LondonDirector
Julie TourignyDirector
Kiva PattenDirector
Luisa LamberaDirector
Marisol JimenezDirector
Jennifer VloskyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$467,585
Program Service Revenue
$92,352
Investment Income
$31
Other Revenue
$0
All Other Contributions
$450,368
Change in Net Assets
$281,542
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$157,839
Other Expenses$108,367
Grants and Similar Amounts Paid$12,220
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$37,175$37,175-$74,350
Other Salaries and Wages$69,630--$69,630
Advertising$12,418--$12,418
Grants to Domestic Individuals$12,220--$12,220
Payroll Taxes$8,270$2,844-$11,114
Depreciation Depletion$7,976--$7,976
Insurance$6,023$1,377-$7,400
All Other Expenses$5,994--$5,994
Other Expenses$5,780--$5,780
Office Expenses-$5,429-$5,429
Occupancy$4,800--$4,800
Other Employee Benefits$2,365$380-$2,745
Payment Travel Entrtnmnt Publicly Ofcl$1,357--$1,357
Information Technology-$415-$415
Total Functional Expenses$230,806$47,620$0$278,426
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$23,377
Fundraising Gross Income$23,377
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sunset Gala$40,594$23,377$23,377$0
Total Events$40,594$23,377$23,377-
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$2,685
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Line 11B: Form 990 Review Process

All board members receive a copy of the tax return prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Any conflict of interest must be disclosed on an annual basis.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board reviews comparable data and affordability of organization to determine salary.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

UPON REQUEST

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Book Trails Inc
EIN
47-2838786
Phone
8554266587
Address
68 9TH STREET, STEAMBOAT SPRINGS, CO 80487

Signing Officer

Name
Emily Osterman
Title
Executive Director
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
2015
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
50

Preparer

Firm
Thpk
Address
PO BOX 773027, STEAMBOAT SPRINGS, CO 80477
Preparer
Allison Kusy
Phone
9708791787
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt087292
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