Civic Intelligence

Huron Waterloo Pathways Initiative

EIN 82-1605735 • 501(c)3 • Ann Arbor, MI

Profile

To facilitate development and promote enjoyment of regional trails connecting people, communities, and nature.

339 E Liberty Street Suite 320Ann Arbor, MI 48104

www.huron-waterloo-pathways.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.04x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.06x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

10th percentile

-28%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

6th percentile

-19%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

40%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,193,614

Down $1,180,546 (-19%) from 2023

Liabilities

Down

$200,275

Down $202,849 (-50%) from 2023

Net Assets

Down

$4,993,339

Down $977,697 (-16%) from 2023

Revenue

Up

$3,551,917

Up $1,018,990 (+40%) from 2023

Expenses

Up

$4,529,560

Up $1,627,958 (+56%) from 2023

Net Income

Down

-$977,643

Down $608,968 (-165%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2019: $4,182,464Liabilities 2019: $519,037Net Assets 2019: $3,663,4272019Assets 2020: $3,494,796Liabilities 2020: $91,632Net Assets 2020: $3,403,1642020Assets 2021: $4,436,306Liabilities 2021: $56,774Net Assets 2021: $4,379,5322021Assets 2022: $6,633,869Liabilities 2022: $293,591Net Assets 2022: $6,340,2782022Assets 2023: $6,374,160Liabilities 2023: $403,124Net Assets 2023: $5,971,0362023Assets 2024: $5,193,614Liabilities 2024: $200,275Net Assets 2024: $4,993,3392024

Highlighted filing

2024

Assets$5,193,614
Liabilities$200,275
Net Assets$4,993,339

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $5,414,581Expenses 2019: $1,772,422Net Income 2019: $3,642,1592019Revenue 2020: $1,878,322Expenses 2020: $2,138,618Net Income 2020: -$260,2962020Revenue 2021: $2,820,236Expenses 2021: $1,843,868Net Income 2021: $976,3682021Revenue 2022: $4,196,402Expenses 2022: $2,099,294Net Income 2022: $2,097,1082022Revenue 2023: $2,532,927Expenses 2023: $2,901,602Net Income 2023: -$368,6752023Revenue 2024: $3,551,917Expenses 2024: $4,529,560Net Income 2024: -$977,6432024

Highlighted filing

2024

Revenue$3,551,917
Expenses$4,529,560
Net Income-$977,643

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 17, 2025
Return Version
2024v5.0
Gross Receipts
$3,603,028
Mission and Program Overview

Mission

The huron waterloo pathways initiative (hwpi) is a 501(c)(3) nonprofit organization that is responsible for the private fundraising, community engagement, and ongoing support along the b2b trail. Hwpi's mission is to facilitate the development of non-motorized recreational pathways and help connect the border to border trail to michigan's expanding network of trails. We do this by creating awareness, raising funds, and coordinating efforts of individuals, civic groups, local businesses, and government entities. Hwpi's goal is to engage all members of the community to use the b2b trail segments, which helps create healthy, active, and connected communities.

To facilitate development and promote enjoyment of regional trails connecting people, communities, and nature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$3,134,651$3,215,908▲ $81,257
Cash and Non-Interest-Bearing Accounts$1,151,060$1,764,249▲ $613,189
Land, Buildings, and Equipment, Net$100,000$100,000→ $0
Prepaid Expenses and Deferred Charges$5,633$2,911▼ $2,722
Savings and Temporary Cash Investments$1,845,719$483▼ $1,845,236
Total Assets$6,374,160$5,193,614▼ $1,180,546
Other Assets Total$137,097$110,063▼ $27,034
Liabilities
Other Liabilities$333,119$110,063▼ $223,056
Accounts Payable and Accrued Expenses$70,005$90,212▲ $20,207
Total Liabilities$403,124$200,275▼ $202,849
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,556,261$3,418,879▼ $137,382
Net Assets Without Donor Restrictions$2,414,775$1,574,460▼ $840,315
Total Net Assets Fund Balance$5,971,036$4,993,339▼ $977,697
Total Liabilities and Net Assets / Fund Balance$6,374,160$5,193,614▼ $1,180,546

Asset Categories

AssetBook ValueDepreciationBasis
Land$100,000-$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher HampEx. Dir., NoFT$110,000$5,500$115,500
Mackenzie WisniewskiAst Dir., NoFT$95,000$4,750$99,750

Board Members and Trustees

NameTitle
Christine SteadBoard Chair
Erik StahlhandskeVice Chair
Susan FaulknerVice Chair
Charles BorgsdorfEx. COM. Mem
Coy VaughnEx. COM. Mem
Larry DeckEx. COM. Mem
Lew KidderEx. COM. Mem
Lisa WozniakEx. COM. Mem
Matt WixsonEx. COM. Mem
Paul DimondEx. COM. Mem
Peter SandersonEx. COM. Mem
Allan NewmanSecretary
Susie PaisleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,523,488
Program Service Revenue
$0
Investment Income
$15,378
Other Revenue
$13,051
All Other Contributions
$3,456,832
Change in Net Assets
$-977,643

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,551,917
Revenue Not Reported on Form 990
$51,099
Total Revenue per Audited Statements
$3,603,016
Total Revenue per Form 990
$3,551,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,041,972
Salaries, Compensation, and Employee Benefits$487,588
Total Fundraising Expense$159,385
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$470,108$502,622-$470,108
Current Officers, Directors, Trustees, and Key Employees$53,813$107,625$53,812$215,250
Other Salaries and Wages$51,048$102,096$51,048$204,192
Fees for Services Accounting$7,459$42,266-$49,725
Fees for Services Lobbying$7,200$40,800-$48,000
Fees for Services Other$7,025$39,807-$46,832
Occupancy$3,798$34,184-$37,982
Other Employee Benefits$8,630$17,261$8,630$34,521
Payroll Taxes$8,406$16,813$8,406$33,625
Office Expenses$4,938$3,703$16,048$24,689
Advertising$965$3,860$11,489$16,314
Information Technology$2,825$2,119$9,182$14,126
Travel$439$3,515$439$4,393
Insurance$248$1,074$331$1,653
Total Functional Expenses$3,452,430$917,745$159,385$4,529,560

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,580,713
Expenses per Audited Statements$4,529,560
Total Expenses per Form 990$4,529,560
Expenses Not Reported on Form 990$51,153
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$51,111
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Barnraiser Even$45,894-$39,695-
Maps & Taps$10,214-$4,527-
Total Events$61,562-$48,424$-48,424
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$110,063
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, Page 6, Part VI, Line 11B

The 990 is reviewed by the audit & finance committee and the executive committee. A copy of the 990 is provided to all members of the board of directors.

Form 990, Page 6, Part VI, Line 12C

Hwpi board members shall perform their duties in a manner free from conflict of interest. To this end, no board member shall use his/her position as a board member to benefit either himself/herself of any other individual or agency apart from the total interest of hwpi. In addition, neither hwpi staff nor contractors involved in the development of bidding specifications on behalf of hwpi shall benefit from transactions of the organization, except as may be specifically approved by the hwpi board of directors. Specifically, no staff member, officer or agent of hwpi shall participate in the selection, award or administration of a contract supported by federal funds if the appearance of a conflict of interest, real or perceived, exists. Hwpi officers, staff members, or agents shall neither solicit nor accept gratuities, favors or anything of significant monetary value from contractors, potential contractors, or parties to subagreements. Significant monetary valye includes any or all items worth more than 25 on the open market. When a hwpi board member determines that the possibility of a personal interest conflict exists, he/she should, prior to the matter being considered, disclose his/her interest (such disclosure shall become a matter of public record in the minutes of the board), and thereafter shall abstain from participation in both the discussion of the matter and the vote thereon.

Form 990, Page 6, Part VI, Line 15A

The executive director's compensation is determined by the executive committee on behalf of the board of directors. It is reviewed on an annual basis and is determined based on performance, market level for a similarly qualified person in a comparable position at a similarly situated organization, and the organization's budget.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Huron Waterloo Pathways Initiative
EIN
82-1605735
Address
339 E LIBERTY STREET SUITE 320, ANN ARBOR, MI 48104

Signing Officer

Name
Christopher Hamp
Title
Ex. Dir., Non-voting
Phone
7344808381
Signed
2025-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Hamp
Formed
2018
Legal Domicile
Mi
Voting Board Members
23
Independent Board Members
23
Employees
6
Volunteers
50

Preparer

Firm
Forge Financial & Management Consulting
Address
1245 JORDAN CREEK PKWY STE 100, WEST DES MOINES, IA 50266-2343
Preparer
Benjamin Winters CPA
Phone
5156203050
Supplemental Narrative

Additional Explanations

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

The huron waterloo pathways initiative (hwpi) is a 501(c)(3) nonprofit organization that works to facilitate the development and use of non- motorized recreational trails throughout washtenaw county and in surrounding communities. Our work to support trail development centers around private fundraising, public engagement, communications, and community outreach, focusing not only on physically building and maintaining trails, but raising awareness of the many community benefits of outdoor recreation - including both mental and physical health; environmental impact and sustainability; nature access; education; and more. Hwpi works in close partnership with washtenaw county parks and recreation commission (wcparc) to construct the washtenaw county-wide border to border trail (b2b trail) by bringing private dollars and both public and government engagement to the project that will continue to have a significant positive and lasting impact on the washtenaw county community.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization qualified as tax-exempt under section 501(c)(3) of the internal revenue code and is classified as an organization other than a private organization, as described in section 509(a). The organization believes that it has appropriate support for all tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Schedule D, Page 4, Part XI, Line 2D

Trivial plug 42 fundraising expenses 51,111

Schedule D, Page 4, Part XII, Line 2D

Trivial plug 42 fundraising expenses 51,111

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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0IN 2024, HWPI HIRED THE LANSING, MICHIGAN-BASED LOBBYING FIRM MICHIGAN LEGISLATIVE CONSULTANTS (MLC) TO HELP THEM PURSUE STATE BUDGET APPROPRIATION FUNDING FOR THE B2B TRAIL. WORKING WITH MLC, HWPI STAFF PREPARED MATERIALS FOR AND ATTENDED MEETINGS WITH LEGISLATORS AND APPROPRIATION CHAIRS IN THE MICHIGAN STATE LEGISLATURE TO DISCUSS THE IMPORTANCE OF THE B2B TRAIL PROJECT TO COMMUNITIES IN AND SURROUNDING WASHTENAW COUNTY, AND ADVOCATE FOR FUNDING SUPPORT FROM THE STATE OF MICHIGAN TO HELP DEVELOP THE PROJECT. HWPI WAS ULTIMATELY INCLUDED IN THE FY2025 STATE OF MICHIGAN BUDGET THROUGH A 3,000,000 APPROPRIATION TO FUND THE B2B TRAIL FROM THE STATE'S LABOR AND ECONOMIC OPPORTUNITY BUDGET.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-B, LINE 1
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION QUALIFIED AS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE ORGANIZATION, AS DESCRIBED IN SECTION 509(A). THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ALL TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TRIVIAL PLUG 42 FUNDRAISING EXPENSES 51,111
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2TRIVIAL PLUG 42 FUNDRAISING EXPENSES 51,111
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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