Civic Intelligence

Appalachian Trail Conservancy

EIN 52-6046689 • 501(c)3 • Harpers Ferry, WV

View Organization Page

Profile

Principal stewards of 2,200 mile appalachian national scenic trail; compile and publish information for trail visitiors; manage, conserve, and protect 250,000 acres of trail lands

PO Box 807Harpers Ferry, WV 25425

www.appalachiantrail.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.41x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.97x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

80th percentile

27%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$189,982

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

93rd percentile

41%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$32,763,705

Up $4,479,889 (+16%) from 2022

Liabilities

Up

$10,221,307

Up $893,770 (+9.6%) from 2022

Net Assets

Up

$22,542,398

Up $3,586,119 (+19%) from 2022

Operations
Liabilities / Revenue78th percentileNet Margin80th percentile

Revenue

Up

$14,574,772

Up $2,610,813 (+22%) from 2022

Expenses

Down

$11,597,302

Down $435,506 (-3.6%) from 2022

Net Income

Up

$2,977,470

Up $3,046,319 (+4425%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$40M$30M$20M$10M$0Assets 2010: $13,971,780Liabilities 2010: $3,553,423Net Assets 2010: $10,418,3572010Assets 2011: $12,330,244Liabilities 2011: $2,035,293Net Assets 2011: $10,294,9512011Assets 2012: $13,066,800Liabilities 2012: $1,939,226Net Assets 2012: $11,127,5742012Assets 2013: $14,580,118Liabilities 2013: $2,063,715Net Assets 2013: $12,516,4032013Assets 2014: $15,764,513Liabilities 2014: $1,991,740Net Assets 2014: $13,772,7732014Assets 2015: $16,097,232Liabilities 2015: $2,412,204Net Assets 2015: $13,685,0282015Assets 2016: $17,860,036Liabilities 2016: $2,935,242Net Assets 2016: $14,924,7942016Assets 2017: $19,448,724Liabilities 2017: $2,629,097Net Assets 2017: $16,819,6272017Assets 2018: $20,855,085Liabilities 2018: $4,474,238Net Assets 2018: $16,380,8472018Assets 2019: $21,748,846Liabilities 2019: $5,040,477Net Assets 2019: $16,708,3692019Assets 2020: $28,589,428Liabilities 2020: $8,089,498Net Assets 2020: $20,499,9302020Assets 2021: $31,433,012Liabilities 2021: $9,902,121Net Assets 2021: $21,530,8912021Assets 2022: $28,283,816Liabilities 2022: $9,327,537Net Assets 2022: $18,956,2792022Assets 2023: $32,763,705Liabilities 2023: $10,221,307Net Assets 2023: $22,542,3982023

Highlighted filing

2023

Assets$32,763,705
Liabilities$10,221,307
Net Assets$22,542,398
Open 2023 Filing

Operations Trend

Revenue Growth80th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,411,8182010Expenses 2011: $7,488,1792011Expenses 2012: $5,879,2682012Revenue 2013: $7,323,448Expenses 2013: $5,849,259Net Income 2013: $1,474,1892013Revenue 2014: $7,840,291Expenses 2014: $6,285,366Net Income 2014: $1,554,9252014Revenue 2015: $7,654,300Expenses 2015: $7,407,054Net Income 2015: $247,2462015Revenue 2016: $8,207,358Expenses 2016: $7,598,177Net Income 2016: $609,1812016Revenue 2017: $10,396,138Expenses 2017: $9,331,050Net Income 2017: $1,065,0882017Revenue 2018: $10,128,267Expenses 2018: $9,170,168Net Income 2018: $958,0992018Revenue 2019: $9,512,573Expenses 2019: $10,463,614Net Income 2019: -$951,0412019Revenue 2020: $16,945,098Expenses 2020: $14,386,355Net Income 2020: $2,558,7432020Revenue 2021: $14,528,575Expenses 2021: $13,775,524Net Income 2021: $753,0512021Revenue 2022: $11,963,959Expenses 2022: $12,032,808Net Income 2022: -$68,8492022Revenue 2023: $14,574,772Expenses 2023: $11,597,302Net Income 2023: $2,977,4702023

Highlighted filing

2023

Revenue$14,574,772
Expenses$11,597,302
Net Income$2,977,470
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$32,763,705
Liabilities
$10,221,307
Net assets
$22,542,398
Revenue
$14,574,772
Expenses
$11,597,302
Net income
$2,977,470
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$32.8$10.2$22.5$14.6$11.6$2.98
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.3$9.33$19.0$12.0$12.0$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.4$9.90$21.5$14.5$13.8$0.75
2020Summary only. Only limited summary data is available for this year.$28.6$8.09$20.5$16.9$14.4$2.56
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.7$5.04$16.7$9.51$10.5$0.95
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$4.47$16.4$10.1$9.17$0.96
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.4$2.63$16.8$10.4$9.33$1.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.9$2.94$14.9$8.21$7.60$0.61
2015Detailed filing. Detailed filing data is available for this year.$16.1$2.41$13.7$7.65$7.41$0.25
2014Detailed filing. Detailed filing data is available for this year.$15.8$1.99$13.8$7.84$6.29$1.55
2013Detailed filing. Detailed filing data is available for this year.$14.6$2.06$12.5$7.32$5.85$1.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.1$1.94$11.1$5.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$2.04$10.3$7.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.0$3.55$10.4$5.41
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 10, 2023
Return Version
2022v5.0
Gross Receipts
$21,738,531
Mission and Program Overview

Mission

To help protect the 2,200 mile appalachian national scenic trail and 370,000 acres of land in the appalachian trail (a.t. Or the trail) corridor; advocate for the trail; compile and disseminate educational information; and cooperatively manage the a.t.

Principal stewards protecting, managing, and advocating for the 2,200 mile anst (appalachian national scenic trail)

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$15,036,872$10,178,120▼ $4,858,752
Accounts Receivable$8,431,761$8,709,404▲ $277,643
Cash and Non-Interest-Bearing Accounts$4,165,107$4,383,832▲ $218,725
Land, Buildings, and Equipment, Net$2,421,275$3,848,061▲ $1,426,786
Savings and Temporary Cash Investments$713,103$562,658▼ $150,445
Inventories for Sale or Use$291,132$255,732▼ $35,400
Prepaid Expenses and Deferred Charges$230,113$182,802▼ $47,311
Total Assets$31,433,012$28,283,816▼ $3,149,196
Other Assets Total$143,649$163,207▲ $19,558
Liabilities
Deferred Revenue$8,662,753$7,999,462▼ $663,291
Accounts Payable and Accrued Expenses$932,947$909,205▼ $23,742
Other Liabilities$306,421$418,870▲ $112,449
Total Liabilities$9,902,121$9,327,537▼ $574,584
Net Assets / Fund Balance
Net Assets With Donor Restrictions$10,403,711$9,587,360▼ $816,351
Net Assets Without Donor Restrictions$11,127,180$9,368,919▼ $1,758,261
Total Net Assets Fund Balance$21,530,891$18,956,279▼ $2,574,612
Total Liabilities and Net Assets / Fund Balance$31,433,012$28,283,816▼ $3,149,196

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,985,296-$2,985,296
Other Land Buildings$419,501$1,056,516$1,476,017
Buildings$365,606$754,125$1,119,731
Equipment$77,658$553,074$630,732
Other Securities$3,143,570--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$14,679,871$132,992▼ $1,850,184$3,439,732$9,522,947
2021$13,084,664$2,439,592▲ $1,392,887$2,237,272$14,679,871
2020$9,633,724$2,689,644▲ $1,420,656$659,360$13,084,664
2019$9,435,253$1,329,077▲ $1,543,836$2,674,442$9,633,724
2018$10,210,534$554,872▼ $465,820$864,333$9,435,253
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sandra MarraPresident & CEOFT$169,351$23,091$192,442
Laura BellevilleVP of Conservation & PolicyFT$133,554$41,586$175,140
Nicole ProrockChief Financial OfficerFT$147,709$17,397$165,106
Lisa ZaidVP of AdvancementFT$137,657$26,054$163,711
Kevin MethenyVP of Regional & Trail OperationsFT$118,042$22,173$140,215

Board Members and Trustees

NameTitle
Colin BeasleyChair
Daniel a HoweChair, Conservation Committee
Robert Hutchinson JrVice Chair
Colleen PetersonDirector
Eboni PrestonDirector
Grant DaviesDirector
Jeri B WardDirector
John Knapp JrDirector
Katherine RossDirector
Nathan G RogersDirector
Nicole WootenDirector
Rajinder SinghDirector
Rita HennessyDirector
Thomas GreggDirector
Yong LeeDirector
James LatorreSecretary
Patricia ShannonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Uptown Press INCMailing Services501 W 23RD STREET, Baltimore, MD 21211$349,882
Percolator Consulting LLCConsulting ServicesPO BOX 18252, Seattle, WA 98118$295,943
The 106 GroupExhibit Installation53 CLEVELAND AVE S, Saint Paul, MN 55105$180,000
Advantage TechnologyIt Services950 KANAWHA BLVD E, Charleston, WV 25301$138,940
Revenue and Support

Revenue Composition

Contributions and Grants
$6,715,363
Program Service Revenue
$4,547,426
Investment Income
$447,633
Other Revenue
$253,537
All Other Contributions
$5,666,296
Change in Net Assets
$-68,849

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other3$1,376,600Fair Market Value
Securities Publicly Traded11$59,424Fair Market Value
Other Non Cash Contri Table24$12,609Fair Market Value
Other Non Cash Contri Table4$3,456Fair Market Value
Total Noncash Contributions42$1,452,089-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,929,926
Revenue Not Reported on Financial Statements
$34,033
Revenue Not Reported on Form 990
$-2,241,898
Total Revenue per Audited Statements
$9,688,028
Total Revenue per Form 990
$11,963,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,974,434
Other Expenses$5,558,695
Total Fundraising Expense$837,555
Grants and Similar Amounts Paid$499,679
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,983,859$190,033$527,857$4,701,749
Fees for Services Other$2,724,476$532,049$141,053$3,397,578
Office Expenses$535,888$1,813$37,904$575,605
Grants to Domestic Orgs$499,679--$499,679
Occupancy$219,249$171,284$3,559$394,092
Travel$307,837$59,318$15,611$382,766
Payroll Taxes$297,946$37,925$39,477$375,348
Current Officers, Directors, Trustees, and Key Employees-$357,548-$357,548
Other Employee Benefits$249,833$69,404$22,521$341,758
Depreciation Depletion-$198,370-$198,370
Pension Plan Contributions$154,771$29,309$13,951$198,031
Other Expenses$17,967$22,184$528$40,679
Fees for Service Investment Mgmnt Fees-$34,033-$34,033
Advertising$10,788$50-$10,838
Total Functional Expenses$9,445,554$1,749,699$837,555$12,032,808

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,262,640
Total Expenses per Form 990$12,032,808
Expenses per Audited Statements$11,998,775
Expenses Not Reported on Form 990$263,865
Expenses Not Reported on Financial Statements$34,033
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Southern Appalachian Highlands ConservancyAsheville, NC501 ( C) 32022 Atc Contribution to Roan Highlands Steward, Nc Tag Grant$82,500
NdponicsLexington, VA501 ( C) 32022 Wild East Action Fund - Land Protection Grant$45,000
Gatc Doug HaasAlpharetta, GA501 ( C) 32022-2023 Ga Tag Grant Funds$44,500
US Forest ServicePortland, OR501 ( C) 32021-2022 Ga Tag Grant - A.t. Ranger, 2022-2023 Ga Tag Grant Funds$30,000
Potomac Appal Trail ClubVienna, VA501 ( C) 3Patc Agreement for Pa Michaux Ridgerunner 2022, Va License Plate 2022, Patc Agreement for N. Va and Md Ridgerunners 2022$27,942
The Conservation FundArlington, VA501 ( C) 3Tn Tag Grant$23,000
Berks NatureReading, PA501 ( C) 3Large Landscape Grant$20,000
Dutches Land ConservancyMillbrook, NY501 ( C) 3Large Landscape Grant$20,000
George Mason University Foundation IncFairfax, VA501 ( C) 3Initial Processing of Archives$20,000
Sheffield Land TrustSheffield, MA501 ( C) 3Large Landscape Grant$20,000
Society for the Protection of New Hampshire ForestsConcord, NH501 ( C) 32022 Wild East Action Fund - Land Protection Grant$20,000
Berkshire Natural Resource Council IncLenox, MA501 ( C) 32022 Wild East Action Fund - Conservation Planning Support Grant$15,000
Appalachian Trail Museum SocGardners, PA501 ( C) 32019_MINI GRANT_AT MUSEUM$12,000
Carolina Mountain ClubAsheville, NC501 ( C) 32022 Nc A.t. Tag Grants - Cmc$10,000
High Peaks AllianceFarmington, ME501 ( C) 32022 Wild East Action Fund - Conservation Planning Support Grant$10,000
Southern Appalachian Wilderness StewardsAsheville, NC501 ( C) 32022-2023 Ga Tag Grant Funds$10,000
Williamstown Rural Lands Foundation IncWilliamstown, MA501 ( C) 32022 Wild East Action Fund - Conservation Planning Support Grant$10,000
Shippensburg University of PaShippensburg, PA501 ( C) 32021-clus-minigrant$9,540
Amc - Business OfficeBoston, MA501 ( C) 3Ne Pa Ridgerunner$8,981
World Trails Network - Hub for the AmericasCampton, NH501 ( C) 3Franconia Ridge Summit Steward Program 2022$5,100
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
Annuities Payable$264,174
Lease Liabilities$154,696
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
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 A, Line 6

“The organization has over 28,400 subscribed members.”

Form 990, Part VI, Section A, Line 7A

“Approximately one third of the board of directors positions come open each year. At the annual membership meeting, members vote on the open positions and elect these board directors to three-year terms.”

Form 990, Part VI, Section B, Line 11B

“The form 990 was reviewed by the audit committee in detail before it was sent to all board members for their review before it was filed. The version of the 990 sent to the full board for their review excluded schedule b.”

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

“The audit committee is responsible for monitoring and enforcing compliance of the conflict of interest policy.”

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

“The compensation of the president & ceo is determined and approved by the board.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Appalachian Trail Conservancy
EIN
52-6046689
Phone
3045356331
Address
PO BOX 807, HARPERS FERRY, WV 25425

Signing Officer

Name
Sandra Marra
Title
President & CEO
Phone
3045356331
Signed
2023-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Marra
Formed
1936
Legal Domicile
Dc
Voting Board Members
17
Independent Board Members
17
Employees
115
Volunteers
4,748

Preparer

Firm
Yount Hyde & Barbour Pc
Address
PO BOX 2560, WINCHESTER, VA 22604-1760
Preparer
Jennifer R Files CPA
Phone
5406623417
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract services: program service expenses 2,724,476. Management and general expenses 532,049. Fundraising expenses 141,053. Total expenses 3,397,578.”

FORM 990, PART XI, LINE 9:

“Annuity actuarial adjustment 9,894.”

Form 990, Part XII, Line 2C

“The audit oversight process and selection of an independent accountant has not changed from the prior year.”

Financial Statement Notes

PART II, LINE 9:

“Lands held in conservancy are recorded at cost or, if donated, at the estimated fair market value of the land on the date of the donation. Because the conservancy intends to hold the lands held in conservancy indefinitely, write-downs for permanent impairments in the value of the lands are not recorded.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Annuity actuarial adjustment 9,894.”

Raw XML AppendixShowing 400 of 1,054 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0932947
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0909205
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IRS990/AccountsReceivableGrp/EOYAmt08709404
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PRINCIPAL STEWARDS PROTECTING, MANAGING, AND ADVOCATING FOR THE 2,200 MILE ANST (APPALACHIAN NATIONAL SCENIC TRAIL)
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IRS990/BooksInCareOfDetail/USAddress/CityNm0HARPERS FERRY
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IRS990/DelegationOfMgmtDutiesInd00
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IRS990/Desc0THE APPALACHIAN TRAIL CONSERVANCY IS A VOLUNTEER-BASED, NON-PROFIT ORGANIZATION DEDICATED TO PROTECTING, MANAGING, AND ADVOCATING FOR THE NATURAL, SCENIC, HISTORICAL, AND CULTURAL RESOURCES ASSOCIATED WITH THE 2,200 MILE ANST IN ORDER TO PROVIDE OUTDOOR RECREATION AND EDUCATIONAL OPPORTUNITIES FOR TRAIL VISITORS. THE ORGANIZATION SERVES AN ACTIVE MEMBERSHIP OF 28,482 AS WELL AS AN ESTIMATED 3 MILLION VISITORS ANNUALLY TO THE APPALACHIAN TRAIL. IT COORDINATES THE EFFORTS OF 30 MEMBER CLUBS AND OVER 4,700 VOLUNTEERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR, CONSERVATION COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt19VP OF REGIONAL & TRAIL OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt20VP OF ADVANCEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21VP OF CONSERVATION & POLICY
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IRS990/MissionDesc0PRINCIPAL STEWARDS PROTECTING, MANAGING, AND ADVOCATING FOR THE 2,200 MILE ANST, PRIMARILY THROUGH THE MANAGEMENT, CONSERVATION, AND PROTECTION OF APPROX. 250,000 ACRES OF TRAIL LANDS AND COMPILATION AND DISSEMINATION OF INFORMATION FOR TRAIL VISITORS.
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