Civic Intelligence

Book Trails Inc

990 • Fiscal year 2022 • EIN 47-2838786

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 03, 2023

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

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

93rd percentile

62%

Higher net margin than 93% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

59th percentile

$78,468

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

93rd percentile

93%

Faster asset growth than 93% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

84th percentile

59%

Faster revenue growth than 84% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,148,328

Up $553,249 (+93%) from 2021

Net Assets

Up

$1,144,334

Up $551,940 (+93%) from 2021

Liabilities

Up

$3,994

Up $1,309 (+49%) from 2021

Revenue

Up

$892,133

Up $332,165 (+59%) from 2021

Expenses

Up

$340,193

Up $61,767 (+22%) from 2021

Net Income

Up

$551,940

Up $270,398 (+96%) from 2021

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

2022

Assets$1,148,328
Liabilities$3,994
Net Assets$1,144,334

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

2022

Revenue$892,133
Expenses$340,193
Net Income$551,940
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 3, 2023
Return Version
2022v5.0
Gross Receipts
$907,447
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$348,395$974,221▲ $625,826
Land, Buildings, and Equipment, Net$95,824$110,453▲ $14,629
Cash and Non-Interest-Bearing Accounts$130,467$43,261▼ $87,206
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$595,079$1,148,328▲ $553,249
Other Assets Total$20,393$20,393→ $0
Liabilities
Other Liabilities$2,685$3,994▲ $1,309
Total Liabilities$2,685$3,994▲ $1,309
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$592,394$1,144,334▲ $551,940
Total Net Assets Fund Balance$592,394$1,144,334▲ $551,940
Total Liabilities and Net Assets / Fund Balance$595,079$1,148,328▲ $553,249

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$80,204$26,121$106,325
Equipment$30,249$6,454$36,703
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Emily OstermanExecutive DirectorFT$78,468$78,468

Board Members and Trustees

NameTitle
Erin Horn LondonCo-President
Luisa LomberaCo-President
Paul WeeseVice President
Andrew OstrognaiDirector
David LustigDirector
Libby CreamerDirector
Marisol JimenezDirector
Rob MitchellDirector
Kiva PattenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$784,301
Program Service Revenue
$107,501
Investment Income
$331
Other Revenue
$0
All Other Contributions
$741,980
Change in Net Assets
$551,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,908
Other Expenses$138,285
Grants and Similar Amounts Paid$20,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$39,234$39,234-$78,468
Other Salaries and Wages$75,114--$75,114
Payroll Taxes$15,051$5,164-$20,215
Grants to Domestic Individuals$20,000--$20,000
Advertising$12,412--$12,412
Depreciation Depletion$11,360--$11,360
Insurance$8,014$1,177-$9,191
Other Employee Benefits$6,039$2,072-$8,111
All Other Expenses$6,705$42-$6,747
Other Expenses$5,135--$5,135
Occupancy$4,800--$4,800
Travel$4,038--$4,038
Office Expenses-$3,090-$3,090
Fees for Services Accounting-$2,760-$2,760
Information Technology-$267-$267
Total Functional Expenses$286,387$53,806$0$340,193
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$15,314
Fundraising Gross Income$15,314
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$25,080$14,972$14,972$0
Cocktail Party$8,916$342$342$0
Total Events$33,996$15,314$15,314-
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$3,994
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, Section B, Line 11B

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

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

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

Form 990, Part VI, Section B, Line 15A

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

Form 990, Part VI, Section C, Line 18

UPON REQUEST

Form 990, Part VI, Section C, Line 19

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
2023-10-03
Discuss with paid preparer
Yes

Organization Details

Formed
2015
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
55

Preparer

Firm
Emerald Mountain Tax & Consulting
Address
330 South Lincoln Ave Ste 101, STEAMBOAT SPRINGS, CO 80487
Preparer
Jennifer Vlosky
Phone
9708791787
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IRS990/OtherExpensesGrp/Desc2STAFF EXPENSE
IRS990/OtherExpensesGrp/Desc3REGISTRATION FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt036587
IRS990/OtherExpensesGrp/ProgramServicesAmt121987
IRS990/OtherExpensesGrp/ProgramServicesAmt219911
IRS990/OtherExpensesGrp/ProgramServicesAmt35135
IRS990/OtherExpensesGrp/TotalAmt036587
IRS990/OtherExpensesGrp/TotalAmt121987
IRS990/OtherExpensesGrp/TotalAmt219911
IRS990/OtherExpensesGrp/TotalAmt35135
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt02685
IRS990/OtherLiabilitiesGrp/EOYAmt03994
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt075114
IRS990/OtherSalariesAndWagesGrp/TotalAmt075114
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05164
IRS990/PayrollTaxesGrp/ProgramServicesAmt015051
IRS990/PayrollTaxesGrp/TotalAmt020215
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0107501
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0107501
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0467585
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt012220
IRS990/PYInvestmentIncomeAmt031
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0108367
IRS990/PYProgramServiceRevenueAmt092352
IRS990/PYRevenuesLessExpensesAmt0281542
IRS990/PYSalariesCompEmpBnftPaidAmt0157839
IRS990/PYTotalExpensesAmt0278426
IRS990/PYTotalRevenueAmt0559968
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0551940
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0107501
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0348395
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0974221
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt01000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0215619
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0450368
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0196567
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0200668
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0136335
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01199557
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0331
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt027
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0515
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0107501
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt092352
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt055445
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0103461
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt065706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0424465
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0331
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt027
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0121
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0515
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.74350
IRS990ScheduleA/PublicSupportPY509Pct00.71440
IRS990ScheduleA/PublicSupportTotal509Amt01207874
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt017500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0228648
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt044000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt088000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt038000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0416148
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt017500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0228648
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt044000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt088000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt037000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0415148
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0542720
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0252012
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0304129
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0202041
IRS990ScheduleA/Total509Grp/TotalAmt01624022
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0323451
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0542751
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0252039
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0304250
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0202046
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01624537
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt030249
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06454
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036703
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt080204
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026121
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0106325
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03994
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0110453
IRS990ScheduleD/TotalLiabilityAmt03994
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false

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