Civic Intelligence

Cumberland Trails Conference

EIN 47-4348191 • 501(c)3 • Crossville, TN

Profile

Our mission is to provide financial and volunteer assistance with land acquisition, design, construction, and maintenance of the Cumberland Trail in Tennessee; to serve as an advocate for the Cumberland Trail and the regions bounding it in order to preserve the natural resources, beauty, and intrinsic value of the region; to assist local communities in the planning, land acquisition, design, construction, and maintenance of connector and other trails along the Cumberland Trail; and to promote educational and recreational opportunities to this system of trails.

409 Thurman Ave 102Crossville, TN 38555

n/A

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.02x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.03x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

64th percentile

9.8%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

6.9%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$668,756

Up $59,486 (+9.8%) from 2023

Liabilities

Down

$13,712

Down $26,271 (-66%) from 2023

Net Assets

Up

$655,044

Up $85,757 (+15%) from 2023

Revenue

Up

$536,090

Up $34,419 (+6.9%) from 2023

Expenses

Up

$450,333

Up $6,352 (+1.4%) from 2023

Net Income

Up

$85,757

Up $28,067 (+49%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2016: $964,503Liabilities 2016: $2,182Net Assets 2016: $962,3212016Assets 2017: $808,864Liabilities 2017: $2,233Net Assets 2017: $806,6312017Assets 2018: $809,052Liabilities 2018: $2,005Net Assets 2018: $807,0472018Assets 2019: $805,743Liabilities 2019: $2,408Net Assets 2019: $803,3352019Assets 2020: $711,241Liabilities 2020: $3,985Net Assets 2020: $707,2562020Assets 2021: $656,595Liabilities 2021: $11,530Net Assets 2021: $645,0652021Assets 2022: $530,711Liabilities 2022: $19,114Net Assets 2022: $511,5972022Assets 2023: $609,270Liabilities 2023: $39,983Net Assets 2023: $569,2872023Assets 2024: $668,756Liabilities 2024: $13,712Net Assets 2024: $655,0442024

Highlighted filing

2024

Assets$668,756
Liabilities$13,712
Net Assets$655,044

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $227,500Expenses 2016: $267,661Net Income 2016: -$40,1612016Revenue 2017: $158,905Expenses 2017: $314,595Net Income 2017: -$155,6902017Revenue 2018: $244,233Expenses 2018: $243,817Net Income 2018: $4162018Revenue 2019: $364,185Expenses 2019: $367,897Net Income 2019: -$3,7122019Revenue 2020: $188,392Expenses 2020: $284,471Net Income 2020: -$96,0792020Revenue 2021: $169,850Expenses 2021: $232,041Net Income 2021: -$62,1912021Revenue 2022: $281,406Expenses 2022: $383,703Net Income 2022: -$102,2972022Revenue 2023: $501,671Expenses 2023: $443,981Net Income 2023: $57,6902023Revenue 2024: $536,090Expenses 2024: $450,333Net Income 2024: $85,7572024

Highlighted filing

2024

Revenue$536,090
Expenses$450,333
Net Income$85,757

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.2
Gross Receipts
$552,208
Mission and Program Overview

Mission

Our mission is to provide financial and volunteer assistance with land acquisition, design, construction, and maintenance of the Cumberland Trail in Tennessee; to serve as an advocate for the Cumberland Trail and the regions bounding it in order to preserve the natural resources, beauty, and intrinsic value of the region; to assist local communities in the planning, land acquisition, design, construction, and maintenance of connector and other trails along the Cumberland Trail; and to promote educational and recreational opportunities to this system of trails.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$315,868$356,718▲ $40,850
Cash and Non-Interest-Bearing Accounts$219,652$201,185▼ $18,467
Land, Buildings, and Equipment, Net$63,838$105,252▲ $41,414
Prepaid Expenses and Deferred Charges$9,912$5,601▼ $4,311
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-
Total Assets$609,270$668,756▲ $59,486
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$39,983$13,712▼ $26,271
Total Liabilities$39,983$13,712▼ $26,271
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$569,287$655,044▲ $85,757
Total Net Assets Fund Balance$569,287$655,044▲ $85,757
Total Liabilities and Net Assets / Fund Balance$609,270$668,756▲ $59,486

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$98,530$82,223$180,753
Other Land Buildings$4,623$692$5,315
Leasehold Improvements$2,099$170$2,269
Compensation and Service Providers

Board Members and Trustees

NameTitle
David ScottChairman
Arleen DeckerVice Chair
Curtis WasmerDirector
Mary MarsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$523,942
Program Service Revenue
$0
Investment Income
$5,054
Other Revenue
$7,094
All Other Contributions
$523,942
Change in Net Assets
$85,757
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$323,735
Other Expenses$126,598
Total Fundraising Expense$19,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$209,437$74,798$14,960$299,195
Depreciation Depletion$18,444$6,587$1,317$26,348
Fees for Services Accounting$25,985--$25,985
Payroll Taxes$17,178$6,135$1,227$24,540
Insurance$12,692$4,533$907$18,132
Occupancy$8,598$3,071$614$12,283
Office Expenses$4,421$1,578$316$6,315
Advertising$3,631$1,297$259$5,187
Other Expenses$578$588$43$578
All Other Expenses$320--$320
Total Functional Expenses$331,890$98,800$19,643$450,333
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,190
Fundraising Direct Expenses$6,118
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

The federal form 990 is reviewed by the finance committee prior to its filing.

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

All board members are made aware to report to the board any potential conflict of interest of themselves or any other board member that they might suspect.

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

All salaries are approved at the board level.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public at 409 thurman ave, suite 102, crossville tn 38555 during normal business hours.

Filing and Contact Details

Filer

Filer Name
Cumberland Trails Conference
EIN
47-4348191
Phone
9314566259
Address
409 THURMAN AVE 102, CROSSVILLE, TN 38555

Signing Officer

Name
Stephanie Cook
Title
Executive Director
Signed
2025-08-21
Discuss with paid preparer
Yes

Organization Details

Formed
2016
Legal Domicile
Tn
Voting Board Members
4
Independent Board Members
12
Employees
17
Volunteers
23

Preparer

Firm
Parsons & Wright CPAs
Address
1000 Brentwood Way, Kingston, TN 37763
Preparer
Robyn Langley
Phone
8653765865
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0315868
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0356718
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0523942
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0464849
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0272619
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0143656
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0174943
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01580009
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015054
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017828
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08787
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02496
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013449
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt057614
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96480
IRS990ScheduleA/PublicSupportPY170Pct00.96230
IRS990ScheduleA/PublicSupportTotal170Amt01580009
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0523942
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0464849
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0272619
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0143656
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0174943
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01580009
IRS990ScheduleA/TotalSupportAmt01637623
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BookValueAmt098530
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082223
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0180753
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02099
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0170
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02269
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04623
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0692
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05315
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0105252
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FEDERAL FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE MADE AWARE TO REPORT TO THE BOARD ANY POTENTIAL CONFLICT OF INTEREST OF THEMSELVES OR ANY OTHER BOARD MEMBER THAT THEY MIGHT SUSPECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL SALARIES ARE APPROVED AT THE BOARD LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT 409 THURMAN AVE, SUITE 102, CROSSVILLE TN 38555 DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0609270
IRS990/TotalAssetsEOYAmt0668756
IRS990/TotalAssetsGrp/BOYAmt0609270
IRS990/TotalAssetsGrp/EOYAmt0668756
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0523942
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019643
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098800
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0331890
IRS990/TotalFunctionalExpensesGrp/TotalAmt0450333
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039983
IRS990/TotalLiabilitiesEOYAmt013712
IRS990/TotalLiabilitiesGrp/BOYAmt039983
IRS990/TotalLiabilitiesGrp/EOYAmt013712
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0569287
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0655044
IRS990/TotalProgramServiceExpensesAmt0331890
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07076
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0536090
IRS990/TotalVolunteersCnt023
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0609270
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0668756
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0409 THURMAN AVE 102
IRS990/USAddress/CityNm0CROSSVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd038555
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE COOK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUMBERLAND TRAILS CONFERENCE
ReturnHeader/Filer/BusinessNameControlTxt0CUMB
ReturnHeader/Filer/EIN0474348191
ReturnHeader/Filer/PhoneNum09314566259
ReturnHeader/Filer/USAddress/AddressLine1Txt0409 THURMAN AVE 102
ReturnHeader/Filer/USAddress/CityNm0CROSSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038555
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621333963
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Parsons & Wright CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 Brentwood Way
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kingston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037763
ReturnHeader/PreparerPersonGrp/PhoneNum08653765865
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robyn Langley

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