Civic Intelligence

American Trails

990 • Fiscal year 2022 • EIN 52-1591902

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

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

83rd percentile

0.37x

Higher debt load relative to assets than 83% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

76th percentile

0.20x

Higher debt load relative to revenue than 76% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

57th percentile

10%

Higher net margin than 57% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

87th percentile

$98,597

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

85th percentile

47%

Faster asset growth than 85% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

42nd percentile

2.1%

Faster revenue growth than 42% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$424,896

Up $135,276 (+47%) from 2021

Net Assets

Up

$266,677

Up $81,051 (+44%) from 2021

Liabilities

Up

$158,219

Up $54,225 (+52%) from 2021

Revenue

Up

$789,183

Up $16,237 (+2.1%) from 2021

Expenses

Up

$708,132

Up $89,630 (+14%) from 2021

Net Income

Down

$81,051

Down $73,393 (-48%) from 2021

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

2022

Assets$424,896
Liabilities$158,219
Net Assets$266,677

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

2022

Revenue$789,183
Expenses$708,132
Net Income$81,051
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$795,228
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$185,438$260,088▲ $74,650
Cash and Non-Interest-Bearing Accounts$28,663$72,172▲ $43,509
Savings and Temporary Cash Investments$58,971$62,774▲ $3,803
Prepaid Expenses and Deferred Charges$5,650$20,898▲ $15,248
Land, Buildings, and Equipment, Net$6,675$4,673▼ $2,002
Inventories for Sale or Use$4,223$4,291▲ $68
Total Assets$289,620$424,896▲ $135,276
Liabilities
Deferred Revenue-$106,981-
Accounts Payable and Accrued Expenses$103,994$51,238▼ $52,756
Total Liabilities$103,994$158,219▲ $54,225
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$185,626$266,677▲ $81,051
Total Net Assets Fund Balance$185,626$266,677▲ $81,051
Total Liabilities and Net Assets / Fund Balance$289,620$424,896▲ $135,276

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,673$6,746$11,419
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike PassoExecutive DiFT$88,294$10,303$98,597

Board Members and Trustees

NameTitle
John FavroChairman
Jenny RigbyVice-chair
Bob WalkerDirector
Danielle Fowles-mcnivenDirector
Jan HancockDirector
Marie WalkerDirector
Scott LandesDirector
Marianne Fowler2nd Vice-CHA
Mikaela RandolphSecretary
Terry HansonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$771,273
Program Service Revenue
$16,875
Investment Income
$16
Other Revenue
$1,019
All Other Contributions
$103,172
Change in Net Assets
$81,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$342,310
Salaries, Compensation, and Employee Benefits$315,398
Grants and Similar Amounts Paid$50,424
Total Fundraising Expense$6,714
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$219,911$10,420-$230,331
Other Salaries and Wages$143,354$32,551-$175,905
Current Officers, Directors, Trustees, and Key Employees$82,918$15,678-$98,596
Grants to Domestic Orgs$50,424--$50,424
Office Expenses$2,763$28,440$3,182$34,385
Payroll Taxes$3,651$20,140-$23,791
Fees for Services Accounting$4,958$15,880-$20,838
Other Employee Benefits$3,109$13,997-$17,106
Information Technology$6,607$1,145-$7,752
Other Expenses$6,780$13,608$350$6,780
Travel$4,828$1,566-$6,394
Insurance-$5,245-$5,245
Advertising$527$844$3,182$4,553
Occupancy-$2,319-$2,319
Conferences and Meetings$1,617$526-$2,143
Depreciation Depletion-$2,002-$2,002
Interest-$9-$9
Total Functional Expenses$537,048$164,370$6,714$708,132
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wild AlabamaMoulton, AL501c3Trail Maintenance$10,000
Wozu IncCannon Ball, ND501c3Trail Maintenance$10,000
West Virginia University ResearchMorgantown, WV501c3Research$8,424
Bay Area Ridge Trail CouncilBerkeley, CA501c3Trail Maintenance$7,000
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
2023-11-15
Discuss with paid preparer
Yes

Organization Details

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

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, Part IX, Line 11G

Contractor services 219,911 10,420 0

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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/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.
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IRS990/ProgSrvcAccomActy3Grp/Desc0INTERNATIONAL TRAILS SUMMIT: EVERY TWO YEARS AMERICAN TRAILS AND THE PROFESSIONAL TRAILBUILDERS ASSOCIATION SPONSORS THE INTERNATIONAL TRAILS SUMMIT TO BRING TOGETHER TRAIL AND GREENWAY ADVOCATES, MANAGERS, PLANNERS, AND USERS, AS WELL AS TOURISM AND BUSINESS INTERESTS. THE SUMMIT 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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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3RESEARCH
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1WOZU INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2BAY AREA RIDGE TRAIL COUNCIL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3WEST VIRGINIA UNIVERSITY RESEARCH
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt17039 STATE HIGHWAY 1806
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3886 CHESTNUT RIDGE ROAD
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL GRANTS TO ORGANIZATIONS ARE MONITORED FOR INTENDED CHARITABLE USES IN ACCOMPLISHMENT OF THE ORGANIZATION'S TAX-EXEMPT PURPOSES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACTOR SERVICES 219,911 10,420 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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