Civic Intelligence

Alleghany Highlands Trails Alliance

EIN 88-1473783 • 501(c)3 • Clifton Forge, VA

990-N CoverageNTEE N32

Profile

Maintain multiuse trails in alleghany and bath counties virginia

PO Box 177Clifton Forge, VA 24422

ahtrailsalliance.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N32 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N32 • <$500k nonprofits • Source year 2025

Net Margin

36th percentile

3.4%

Higher net margin than 36% of similar nonprofits.

NTEE N32 • <$500k nonprofits • Source year 2025

Top Officer Pay

99th percentile

$60,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 73.5% of source-year revenue.

NTEE N32 • <$500k nonprofits • Source year 2025

Asset Growth

88th percentile

74%

Faster asset growth than 88% of similar nonprofits.

NTEE N32 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

63rd percentile

20%

Faster revenue growth than 63% of similar nonprofits.

NTEE N32 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$3,827

Down $23,562 (-86%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$3,827

Down $23,562 (-86%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin36th percentile

Revenue

Down

$67,917

Down $17,619 (-21%) from 2023

Expenses

Up

$91,479

Up $32,451 (+55%) from 2023

Net Income

Down

-$23,562

Down $50,070 (-189%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$30K$20K$10K$0Assets 2023: $27,389Liabilities 2023: $0Net Assets 2023: $27,3892023Assets 2024: $3,827Liabilities 2024: $0Net Assets 2024: $3,8272024

Highlighted filing

2024

Assets$3,827
Liabilities$0
Net Assets$3,827
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

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

$100K$50K$0-$50KRevenue 2023: $85,536Expenses 2023: $59,028Net Income 2023: $26,5082023Revenue 2024: $67,917Expenses 2024: $91,479Net Income 2024: -$23,5622024

Highlighted filing

2024

Revenue$67,917
Expenses$91,479
Net Income-$23,562
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,827
Liabilities
$0
Net assets
$3,827
Revenue
$67,917
Expenses
$91,479
Net income
-$23,562
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.83$0.00$3.83$67.9$91.5$23.6
2023Detailed filing. Detailed filing data is available for this year.$27.4$0.00$27.4$85.5$59.0$26.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 26, 2025
Return Version
2024v5.0
Gross Receipts
$67,917
Mission and Program Overview

Mission

Maintain multiuse trails in alleghany and bath counties virginia

Maintain multi-use trails in alleghany and bath counties virginia

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$27,389$3,827▼ $23,562
Rtn Earn Endowment Incm Other Fnds$27,389$3,827▼ $23,562
Total Assets$27,389$3,827▼ $23,562
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$27,389$3,827▼ $23,562
Total Liabilities and Net Assets / Fund Balance$27,389$3,827▼ $23,562
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michael ScalesDirector of OperationsPT$57,500$57,500
Revenue and Support

Revenue Composition

Contributions and Grants
$67,917
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$45,892
Change in Net Assets
$-23,562
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$91,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$88,610$1,008-$89,618
Insurance-$1,000-$1,000
Advertising-$480-$480
Fees for Services Accounting-$350-$350
Fees for Services Legal-$25-$25
Office Expenses-$6-$6
Total Functional Expenses$88,610$2,869$0$91,479
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

Part VII Section A

“Michael scales serves the organization as a volunteer in his role as director of operations. He also serves the organization as project manager of the trail revitalization projects and is compensated for that role. The organization issued a 1099nec to mr scales for his project manager role.”

Filing and Contact Details

Filer

Filer Name
Alleghany Highlands Trails Alliance
EIN
88-1473783
Phone
7576170435
Address
PO BOX 177, CLIFTON FORGE, VA 24422

Signing Officer

Name
Michael Scales
Title
Director of Operations
Phone
7576170435
Signed
2025-03-26
Discuss with paid preparer
No

Organization Details

Principal Officer
Michael Scales
Formed
2022
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
0
Employees
0
Volunteers
25

Preparer

Firm
Hrb Tax Group Inc
Address
1301 MAIN ST STE 102C, KANSAS CITY, MO 64105
Preparer
Sarah Myers
Phone
8004725625
Raw XML Appendix241 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MAINTAIN MULTI-USE TRAILS IN ALLEGHANY AND BATH COUNTIES VIRGINIA
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0480
IRS990/AdvertisingGrp/TotalAmt0480
IRS990/AllOtherContributionsAmt045892
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0MICHAEL SCALES
IRS990/BooksInCareOfDetail/PhoneNum07576170435
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0800 MCCORMICK BLVD APT A
IRS990/BooksInCareOfDetail/USAddress/CityNm0Clifton Forge
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd024422
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt027389
IRS990/CashNonInterestBearingGrp/EOYAmt03827
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt067917
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt091479
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-23562
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt091479
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt067917
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROJECTS IMPROVED APPROXIMATELY 100 MILES OF TRAILS IN ALLEGHANY HIGHLANDS AREA
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0350
IRS990/FeesForServicesAccountingGrp/TotalAmt0350
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt025
IRS990/FeesForServicesLegalGrp/TotalAmt025
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01008
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt088610
IRS990/FeesForServicesOtherGrp/TotalAmt089618
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL SCALES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt057500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR OF OPERATIONS
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02022
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt022025
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt067917
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InsuranceGrp/ManagementAndGeneralAmt01000
IRS990/InsuranceGrp/TotalAmt01000
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0VA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MAINTAIN MULTIUSE TRAILS IN ALLEGHANY AND BATH COUNTIES VIRGINIA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt027389
IRS990/NetAssetsOrFundBalancesEOYAmt03827
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06
IRS990/OfficeExpensesGrp/TotalAmt06
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHAEL SCALES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt085536
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt059028
IRS990/PYRevenuesLessExpensesAmt026508
IRS990/PYTotalExpensesAmt059028
IRS990/PYTotalRevenueAmt085536
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-23562
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt027389
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03827
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt067917
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt085536
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt037275
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0190728
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0190728
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt067917
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt085536
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt037275
IRS990ScheduleA/Total509Grp/TotalAmt0190728
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt067917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt085536
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt037275
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0190728
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MICHAEL SCALES SERVES THE ORGANIZATION AS A VOLUNTEER IN HIS ROLE AS DIRECTOR OF OPERATIONS. HE ALSO SERVES THE ORGANIZATION AS PROJECT MANAGER OF THE TRAIL REVITALIZATION PROJECTS AND IS COMPENSATED FOR THAT ROLE. THE ORGANIZATION ISSUED A 1099NEC TO MR SCALES FOR HIS PROJECT MANAGER ROLE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VII SECTION A
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TaxExemptInterestAmt00
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt027389
IRS990/TotalAssetsEOYAmt03827
IRS990/TotalAssetsGrp/BOYAmt027389
IRS990/TotalAssetsGrp/EOYAmt03827
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt067917
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02869
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt088610
IRS990/TotalFunctionalExpensesGrp/TotalAmt091479
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027389
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03827
IRS990/TotalReportableCompFromOrgAmt057500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt067917
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027389
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03827
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0800 MCCORMICK BLVD APT A
IRS990/USAddress/CityNm0Clifton Forge
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024422
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0AHTRAILSALLIANCE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL SCALES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF OPERATIONS
ReturnHeader/BusinessOfficerGrp/PhoneNum07576170435
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALLEGHANY HIGHLANDS TRAILS ALLIANCE
ReturnHeader/Filer/BusinessNameControlTxt0ALLE
ReturnHeader/Filer/EIN0881473783
ReturnHeader/Filer/PhoneNum07576170435
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 177
ReturnHeader/Filer/USAddress/CityNm0CLIFTON FORGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd024422
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431871840
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HRB TAX GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01301 MAIN ST STE 102C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANSAS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064105
ReturnHeader/PreparerPersonGrp/PhoneNum08004725625
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sarah Myers
ReturnHeader/ReturnTs02025-03-26T16:01:39Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.