Civic Intelligence

American Hiking Society

EIN 51-0211993 • 501(c)3 • Silver Spring, MD

Profile

To empower all to enjoy, share, and preserve the hiking experience.

8403 Colesville Road Suite 1100Silver Spring, MD 20910

www.americanhiking.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.26x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.26x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$129,199

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

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

Asset Growth

79th percentile

24%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

21st percentile

-15%

Faster revenue growth than 21% of similar nonprofits.

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

Assets

Up

$883,799

Up $169,592 (+24%) from 2023

Liabilities

Up

$230,372

Up $147,783 (+179%) from 2023

Net Assets

Up

$653,427

Up $21,809 (+3.5%) from 2023

Revenue

Down

$896,412

Down $156,676 (-15%) from 2023

Expenses

Down

$884,141

Down $63,691 (-6.7%) from 2023

Net Income

Down

$12,271

Down $92,985 (-88%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $103,565Liabilities 2010: $117,276Net Assets 2010: -$13,7112010Assets 2011: $110,922Liabilities 2011: $122,143Net Assets 2011: -$11,2212011Assets 2012: $135,808Liabilities 2012: $115,651Net Assets 2012: $20,1572012Assets 2013: $81,697Liabilities 2013: $102,869Net Assets 2013: -$21,1722013Assets 2014: $75,514Liabilities 2014: $192,135Net Assets 2014: -$116,6212014Assets 2015: $90,350Liabilities 2015: $186,133Net Assets 2015: -$95,7832015Assets 2016: $200,746Liabilities 2016: $138,384Net Assets 2016: $62,3622016Assets 2017: $325,832Liabilities 2017: $107,265Net Assets 2017: $218,5672017Assets 2018: $421,705Liabilities 2018: $152,458Net Assets 2018: $269,2472018Assets 2019: $515,877Liabilities 2019: $40,239Net Assets 2019: $475,6382019Assets 2020: $808,255Liabilities 2020: $108,171Net Assets 2020: $700,0842020Assets 2021: $699,769Liabilities 2021: $77,814Net Assets 2021: $621,9552021Assets 2022: $634,734Liabilities 2022: $120,331Net Assets 2022: $514,4032022Assets 2023: $714,207Liabilities 2023: $82,589Net Assets 2023: $631,6182023Assets 2024: $883,799Liabilities 2024: $230,372Net Assets 2024: $653,4272024

Highlighted filing

2024

Assets$883,799
Liabilities$230,372
Net Assets$653,427

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,026,5282010Expenses 2011: $993,4352011Expenses 2012: $1,082,9672012Revenue 2013: $1,036,281Expenses 2013: $1,076,227Net Income 2013: -$39,9462013Revenue 2014: $850,769Expenses 2014: $946,218Net Income 2014: -$95,4492014Revenue 2015: $1,030,986Expenses 2015: $1,014,846Net Income 2015: $16,1402015Revenue 2016: $1,169,041Expenses 2016: $1,010,896Net Income 2016: $158,1452016Revenue 2017: $1,405,114Expenses 2017: $1,248,851Net Income 2017: $156,2632017Revenue 2018: $1,161,984Expenses 2018: $1,110,693Net Income 2018: $51,2912018Revenue 2019: $1,232,601Expenses 2019: $1,027,162Net Income 2019: $205,4392019Revenue 2020: $1,080,467Expenses 2020: $856,371Net Income 2020: $224,0962020Revenue 2021: $760,961Expenses 2021: $838,621Net Income 2021: -$77,6602021Revenue 2022: $915,509Expenses 2022: $1,009,217Net Income 2022: -$93,7082022Revenue 2023: $1,053,088Expenses 2023: $947,832Net Income 2023: $105,2562023Revenue 2024: $896,412Expenses 2024: $884,141Net Income 2024: $12,2712024

Highlighted filing

2024

Revenue$896,412
Expenses$884,141
Net Income$12,271

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.23$0.65$0.90$0.88$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.08$0.63$1.05$0.95$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.12$0.51$0.92$1.01$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.08$0.62$0.76$0.84$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.81$0.11$0.70$1.08$0.86$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.04$0.48$1.23$1.03$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.15$0.27$1.16$1.11$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.11$0.22$1.41$1.25$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.14$0.06$1.17$1.01$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.19$0.10$1.03$1.01$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.19$0.12$0.85$0.95$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.08$0.10$0.02$1.04$1.08$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.12$0.02$1.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.12$0.01$0.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.12$0.01$1.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 18, 2025
Return Version
2024v5.2
Gross Receipts
$896,412
Mission and Program Overview

Mission

To encourage public use, appreciation, preservation, and expansion of hiking trails throughout the united states of america by educating and encouraging volunteerism and stewardship designed to protect hiking trails and outdoor recreation.

To empower all to enjoy, share, and preserve the hiking experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$468,470$436,879▼ $31,591
Cash and Non-Interest-Bearing Accounts$165,739$237,133▲ $71,394
Investments Other Securities-$140,468-
Pledges and Grants Receivable$33,091$36,915▲ $3,824
Prepaid Expenses and Deferred Charges$13,656$16,157▲ $2,501
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$714,207$883,799▲ $169,592
Other Assets Total$33,251$16,247▼ $17,004
Liabilities
Deferred Revenue$20,708$160,659▲ $139,951
Accounts Payable and Accrued Expenses$31,367$55,866▲ $24,499
Other Liabilities$30,514$13,847▼ $16,667
Total Liabilities$82,589$230,372▲ $147,783
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$589,569$611,378▲ $21,809
Net Assets With Donor Restrictions$42,049$42,049→ $0
Total Net Assets Fund Balance$631,618$653,427▲ $21,809
Total Liabilities and Net Assets / Fund Balance$714,207$883,799▲ $169,592

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$28,620$28,620
Other Securities$140,468--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$43,659-▲ $4,777-$48,436
2023$48,403-▼ $4,744-$43,659
2022$51,717-▼ $3,314-$48,403
2021$52,014-▼ $297-$51,717
2020$51,336-▲ $678-$52,014
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heather Klein OlsonExecutive DirectorFT$129,199$129,199

Board Members and Trustees

NameTitle
Saveria TildenChair
Matthew GriffisVice Chair
Amy WidenerBoard Member
Andrea FloraBoard Member
Colvin HedgepethBoard Member
Emily WalbridgeBoard Member
Felicia KempBoard Member
Jacob CampBoard Member
Jeff HaywardBoard Member
Lauren Beth JacobsBoard Member
Richard LeverettBoard Member
Tiffanny WilliamsBoard Member
Wendy MccormackBoard Member
Yann TaniniBoard Member
Mason GravelyBoard Member Until November
Heather DistadBoard Member Until October
Ronald MorrisBoard Member Until September
Jeremy SuSecretary
E Fred Leffler IiiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$728,302
Program Service Revenue
$145,368
Investment Income
$22,742
Other Revenue
$0
All Other Contributions
$562,114
Change in Net Assets
$12,271

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory5$16,875Fair Market Value
Other Non Cash Contri Table23$14,730Fair Market Value
Clothing and Household Goods-$8,924Fair Market Value
Other Non Cash Contri Table2$1,440Fair Market Value
Total Noncash Contributions30$41,969-

Audited Revenue Reconciliation

Revenue per Audited Statements
$896,412
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$179,978
Total Revenue per Audited Statements
$1,076,390
Total Revenue per Form 990
$896,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$659,014
Other Expenses$220,627
Total Fundraising Expense$139,449
Grants and Similar Amounts Paid$4,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$308,181$53,780$80,820$442,781
Current Officers, Directors, Trustees, and Key Employees$89,924$15,692$23,583$129,199
Payroll Taxes$31,723$5,514$7,861$45,098
Other Employee Benefits$29,524$5,120$7,292$41,936
Conferences and Meetings$40,043$681$1,180$41,904
Office Expenses$14,925$9,753$2,271$26,949
Occupancy$13,452$2,339$5,320$21,111
Fees for Services Accounting-$20,194-$20,194
Information Technology$13,389$929$1,955$16,273
Advertising$11,542$61$571$12,174
Travel$2,948$6,898$169$10,015
Fees for Services Other$711$6,080$1,003$7,794
Insurance$2,579$1,830$580$4,989
Grants to Domestic Orgs$4,500--$4,500
Other Expenses$11,012$79$440$519
Total Functional Expenses$610,785$133,907$139,449$884,141

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,054,581
Expenses per Audited Statements$884,141
Total Expenses per Form 990$884,141
Expenses Not Reported on Form 990$170,440
Expenses Not Reported on Financial Statements$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$13,847
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Part VI, Section B, Line 11B

The form 990 is reviewed by the entire board prior to filing.

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

The conflict of interest policy is monitored at board meetings and reviewed by management. Each director has a duty to place the interest of the organization foremost in any dealings involving the organization and has a continuing responsibility to comply with the requirements of this policy.

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

In 2024, the board vice chair gathered a set of comparative salary data from similar organizations. This information was used by the board during its internal discussions when determining the executive director's compensation for 2025. The board considered the comparatives alongside the organization's financial position and staff compensation practices before finalizing the decision.

Form 990, Part VI, Section C, Line 19

Copies of the organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request. The organization also posts its forms 990 on its website. Other organizations also obtain and post the organization's forms 990 online.

Filing and Contact Details

Filer

Filer Name
American Hiking Society
EIN
51-0211993
Phone
3015656704
Address
8403 COLESVILLE ROAD SUITE 1100, SILVER SPRING, MD 20910

Signing Officer

Name
Heather Klein Olson
Title
Executive Director
Phone
3015656704
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Klein Olson
Formed
1976
Legal Domicile
Va
Voting Board Members
16
Independent Board Members
16
Employees
15
Volunteers
7,686

Preparer

Firm
Jm&m
Address
10500 LITTLE PATUXENT PARKWAY SUITE, 770, COLUMBIA, MD 21044
Preparer
Sean Mcelwaney
Phone
4108840220
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The society's endowments consist of two individual endowment funds called life member endowment and galen rowell national trails fund that was established to provide financial stability and support for national trails initiatives. The endowment funds were created from contributions restricted by donors for the establishment of the endowments.

PART X, LINE 2:

The society believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements or that would have an effect on its tax-exempt status. There are no unrecognized tax benefits or liabilities that need to be recorded.

Raw XML AppendixShowing 400 of 637 raw XML fields

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/Form990PartVIISectionAGrp/PersonNm14FELICIA KEMP
IRS990/Form990PartVIISectionAGrp/PersonNm15YANN TANINI
IRS990/Form990PartVIISectionAGrp/PersonNm16RONALD MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm17HEATHER DISTAD
IRS990/Form990PartVIISectionAGrp/PersonNm18MASON GRAVELY
IRS990/Form990PartVIISectionAGrp/PersonNm19HEATHER KLEIN OLSON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt19129199
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER UNTIL SEPTEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER UNTIL OCTOBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER UNTIL NOVEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE DIRECTOR
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO EMPOWER ALL TO ENJOY, SHARE, AND PRESERVE THE HIKING EXPERIENCE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0653427
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2LICENSES AND PERMITS
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IRS990/ProgramServiceRevenueGrp/Desc2HIKE THE HILL
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37613
IRS990/ProgSrvcAccomActy2Grp/Desc0VOLUNTEER VACATIONS FOSTERS PUBLIC LAND STEWARDSHIP NATIONWIDE THROUGH VOLUNTEERS WHO DONATE THEIR TIME, MONEY, AND ENERGY TO BUILD AND MAINTAIN TRAILS. ALTERNATIVE BREAKS INTRODUCE COLLEGE-AGED INDIVIDUALS NATIONWIDE TO TRAIL STEWARDSHIP, AND THE ALTERNATIVE BREAK SCHOLARSHIP PROVIDES OUTDOOR LEADERSHIP AND STEWARDSHIP OPPORTUNITIES TO SCHOOLS WHOSE STUDENT BODY MIGHT NOT OTHERWISE HAVE THAT OPPORTUNITY. AMERICAN HIKING SOCIETY'S NATIONAL TRAILS DAY SERVES AS A DAY TO RAISE AWARENESS AROUND AND CONDUCT TRAIL SERVICE AND ADVOCACY THROUGH ON-THE-GROUND EVENTS NATIONWIDE AND SOCIAL MEDIA CAMPAIGNS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0275849
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0127925
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBER SERVICES ARE DESIGNED TO CONNECT MEMBERS TO OUR ADVOCACY CAMPAIGNS, EDUCATIONAL MATERIALS, AND OUR MISSION OF EMPOWERING ALL TO ENJOY, SHARE, AND PRESERVE THE HIKING EXPERIENCE.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt07613
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09830

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