Civic Intelligence

American Trails

990 • Fiscal year 2020 • EIN 52-1591902

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 28, 2021

PO Box 491797Redding, CA 96049-1797

(530) 605-4395

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

55th percentile

0.00x

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

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

Net Margin

48th percentile

3.6%

Higher net margin than 48% of similar nonprofits.

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

Top Officer Pay

97th percentile

$78,789

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 18.2% of source-year revenue.

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

Asset Growth

71st percentile

27%

Faster asset growth than 71% of similar nonprofits.

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

Revenue Growth

39th percentile

-26%

Faster revenue growth than 39% of similar nonprofits.

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

Assets

Up

$73,493

Up $15,483 (+27%) from 2019

Net Assets

Up

$73,407

Up $15,397 (+27%) from 2019

Liabilities

Up

$86

Up $86 from 2019

Revenue

Down

$432,061

Down $151,511 (-26%) from 2019

Expenses

Down

$416,664

Down $264,297 (-39%) from 2019

Net Income

Up

$15,397

Up $112,786 (+116%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $103,419Liabilities 2010: $61,379Net Assets 2010: $42,0402010Assets 2011: $52,953Liabilities 2011: $19,773Net Assets 2011: $33,1802011Assets 2012: $110,095Liabilities 2012: $18,147Net Assets 2012: $91,9482012Assets 2014: $73,616Liabilities 2014: $909Net Assets 2014: $72,7072014Assets 2015: $92,361Liabilities 2015: $1,833Net Assets 2015: $90,5282015Assets 2017: $165,804Liabilities 2017: $0Net Assets 2017: $165,8042017Assets 2018: $183,127Liabilities 2018: $0Net Assets 2018: $183,1272018Assets 2019: $58,010Liabilities 2019: $0Net Assets 2019: $58,0102019Assets 2020: $73,493Liabilities 2020: $86Net Assets 2020: $73,4072020Assets 2021: $289,620Liabilities 2021: $103,994Net Assets 2021: $185,6262021Assets 2022: $424,896Liabilities 2022: $158,219Net Assets 2022: $266,6772022Assets 2023: $206,953Liabilities 2023: $83,629Net Assets 2023: $123,3242023Assets 2024: $550,351Liabilities 2024: $533,685Net Assets 2024: $16,6662024

Highlighted filing

2020

Assets$73,493
Liabilities$86
Net Assets$73,407

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $514,0772010Expenses 2011: $256,2942011Revenue 2012: $334,346Expenses 2012: $275,552Net Income 2012: $58,7942012Revenue 2014: $335,279Expenses 2014: $329,627Net Income 2014: $5,6522014Revenue 2015: $675,953Expenses 2015: $665,440Net Income 2015: $10,5132015Revenue 2017: $626,756Expenses 2017: $596,783Net Income 2017: $29,9732017Revenue 2018: $549,822Expenses 2018: $530,617Net Income 2018: $19,2052018Revenue 2019: $583,572Expenses 2019: $680,961Net Income 2019: -$97,3892019Revenue 2020: $432,061Expenses 2020: $416,664Net Income 2020: $15,3972020Revenue 2021: $772,946Expenses 2021: $618,502Net Income 2021: $154,4442021Revenue 2022: $789,183Expenses 2022: $708,132Net Income 2022: $81,0512022Revenue 2023: $1,418,818Expenses 2023: $1,562,171Net Income 2023: -$143,3532023Revenue 2024: $1,592,550Expenses 2024: $1,699,208Net Income 2024: -$106,6582024

Highlighted filing

2020

Revenue$432,061
Expenses$416,664
Net Income$15,397
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 28, 2021
Return Version
2020v4.0
Gross Receipts
$438,075
Mission and Program Overview

Mission

To advance the development of diverse high quality trails and greenways for the benefit of people and communities through collaboration, education and communication. To raise awarenes of the value these trail s offer.

Through collaboration, education and communication, american trails advances the development of quality trails and greenways for the benefit of people and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$11,850$33,618▲ $21,768
Cash and Non-Interest-Bearing Accounts$32,057$29,473▼ $2,584
Inventories for Sale or Use$12,483$7,626▼ $4,857
Prepaid Expenses and Deferred Charges$466$2,776▲ $2,310
Land, Buildings, and Equipment, Net$1,154--
Total Assets$58,010$73,493▲ $15,483
Liabilities
Accounts Payable and Accrued Expenses-$86-
Total Liabilities$0$86▲ $86
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$58,010$73,407▲ $15,397
Total Net Assets Fund Balance$58,010$73,407▲ $15,397
Total Liabilities and Net Assets / Fund Balance$58,010$73,493▲ $15,483

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$19,846$19,846
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike PassoExecutive DiFT$69,422$9,367$78,789

Board Members and Trustees

NameTitle
John FavroChairman
Jenny RigbyVice-chair
Danielle Fowles-mcnivenDirector
Jan HancockDirector
Joe TaylorDirector
Marie WalkerDirector
Marianne Fowler2nd Vice-CHA
Cathy CorlettSecretary
Terry HansonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$409,798
Program Service Revenue
$23,617
Investment Income
$3
Other Revenue
$-1,357
All Other Contributions
$52,200
Change in Net Assets
$15,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$257,799
Other Expenses$158,865
Total Fundraising Expense$13,677
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$113,031$28,992$3,298$145,321
Current Officers, Directors, Trustees, and Key Employees$43,950$32,147$2,692$78,789
Fees for Services Other$54,620$10,910$1,000$66,530
Occupancy$18,632$1,162$612$20,406
Office Expenses$13,067$3,161$3,332$19,560
Other Employee Benefits$16,177$998$401$17,576
Payroll Taxes$11,490$4,050$573$16,113
Information Technology$9,241$745$309$10,295
Fees for Services Accounting$5,903$3,478$91$9,472
Insurance$2,506$917$106$3,529
Advertising$242$1,496$1,160$2,898
Travel$1,362$277-$1,639
Depreciation Depletion$1,154--$1,154
Conferences and Meetings$276$10-$286
Other Expenses$182$9,331$103$182
Total Functional Expenses$305,313$97,674$13,677$416,664
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 organization entrusts initial review of the information returns to the executive director. Returns are filed in the organization's home office and are available for review by all the board members.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Trails
EIN
52-1591902
Phone
5306054395
Address
PO BOX 491797, REDDING, CA 96049-1797

Signing Officer

Name
Mike Passo
Title
Executive Director
Phone
5306054395
Signed
2021-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Favro
Formed
1988
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
9
Employees
5
Volunteers
8

Preparer

Firm
Horton Mcnulty & Saeteurn Llp
Address
55 INDEPENDENCE CIRCLE, CHICO, CA 95973
Preparer
Joy L Mcnulty
Phone
5305887427
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAMS

Form 990, Part IX, Line 11G

Other service fees 47,067 10,910 1,000 website business directory other service fees 7,553 0 0 total 54,620 10,910 1,000

Raw XML AppendixShowing 400 of 428 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/ProgramServiceRevenueGrp/Desc0WEBSITE BUSINESS DIRECTORY
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/Desc2TRAIL TRACKS ENEWSLETTER
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt09896
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IRS990/ProgSrvcAccomActy2Grp/Desc0NATIONAL TRAILS TRAINING PARTNERSHIP: AS THE LEAD TRAIL ORGANIZATION FOR THE PARTNERSHIP, AMERICAN TRAILS IS ALSO PROVIDING ON-LINE DETAILS OF BUSINESSES, PRODUCTS, AND SERVICES THAT SUPPORT TRAIL PLANNING, IMPROVEMENT, AND EDUCATION. AMERICAN TRAILS PROVIDES WORKSHOPS ON KEY TRAIL TOPICS FOR STATES AND LOCAL GROUPS TO HOST. WE'RE ALSO DOING RESEARCH TO IDENTIFY NEEDS AS WELL AS RESOURCES IN PRIORITY AREAS SUCH AS ACCESSIBLE TRAILS, VOLUNTEER DEVELOPMENT, FUNDING, TRAIL DESIGN, CONSTRUCTION, AND MAINTENANCE, NONPROFIT MANAGEMENT, STRATEGIC PLANNING, AND LIABILITY. AMERICAN TRAILS IS ALSO SEEKING GRANTS TO SUPPORT THE PROGRAM AND DEVELOP NEW TRAINING MATERIALS AND CURRICULA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0154055
IRS990/ProgSrvcAccomActy3Grp/Desc0INTERNATIONAL TRAILS SYMPOSIUM AND TRAINING INSTITUTE: EVERY TWO YEARS AMERICAN TRAILS SPONSORS THE INTERNATIONAL TRAILS SYMPOSIUM AND TRAINING INSTITUTE TO BRING TOGETHER TRAIL AND GREENWAY ADVOCATES, MANAGERS, PLANNERS, AND USERS, AS WELL AS TOURISM AND BUSINESS INTERESTS. THE SYMPOSIUM IS THE LARGEST GATHERING OF ALL TRAIL INTERESTS PROFESSIONALS, MANAGERS, AND USERS WHO BELIEVE THEIR COMBINED VOICES ARE THE BEST WAY TO STRENGTHEN TRAILS FOR EVERYONE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS
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IRS990/PYExcessBenefitTransInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt063991
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt056881
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt038808
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019846
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ENTRUSTS INITIAL REVIEW OF THE INFORMATION RETURNS TO THE EXECUTIVE DIRECTOR. RETURNS ARE FILED IN THE ORGANIZATION'S HOME OFFICE AND ARE AVAILABLE FOR REVIEW BY ALL THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER SERVICE FEES 47,067 10,910 1,000 WEBSITE BUSINESS DIRECTORY OTHER SERVICE FEES 7,553 0 0 TOTAL 54,620 10,910 1,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt073493
IRS990/TravelGrp/ManagementAndGeneralAmt0277
IRS990/TravelGrp/ProgramServicesAmt01362
IRS990/TravelGrp/TotalAmt01639
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
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IRS990/USAddress/AddressLine1Txt0PO BOX 491797
IRS990/USAddress/CityNm0REDDING
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0960491797
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW. AMERICANTRAILS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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