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Nonprofiteer
← AMERICAN TRAILS

Form 990 for tax year 2024

Filed by AMERICAN TRAILS.

Totals

Total revenue
$1,592,550
Total expenses
$1,699,208
Contributions and grants received
$1,554,306
Grants paid
$1,092,013
Program service revenue
$40,732
Investment income
$3
Other revenue
-$2,491
Total assets, end of year
$550,351
Total liabilities, end of year
$533,685
Net assets or fund balances, end of year
$16,666
Program services expenses (Part IX)
$1,450,490
Management and general expenses
$177,170
Fundraising expenses
$71,548
Program service expenses (Part III)
$1,450,490

Program services were 85.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $23,610

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $1,381,447

  • 1f · All other contributions, gifts and grants

    $149,249

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: PROGRAM INCOME-PROGRAMS

    total $40,732 · related or exempt $40,732 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $3 · related or exempt $0 · unrelated business $0 · excluded $3

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $705

  • 10b · Cost of goods sold

    $3,464

  • 10c · Net income from sales of inventory

    total -$2,759 · related or exempt $0 · unrelated business $0 · excluded -$2,759

  • 11d · All other revenue

    total $268 · related or exempt $0 · unrelated business $0 · excluded $268

  • 11e · Other revenue, total

    $268

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,092,013 · program services $1,092,013

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $113,147 · program services $56,573 · management and general $28,287 · fundraising $28,287

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $236,830 · program services $160,595 · management and general $58,417 · fundraising $17,818

  • 8 · Pension plan contributions

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $19,596 · program services $9,554 · management and general $8,150 · fundraising $1,892

  • 10 · Payroll taxes

    total $27,265 · program services $17,389 · management and general $6,744 · fundraising $3,132

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11c · Fees: accounting

    total $9,583 · program services $0 · management and general $9,583 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $89,749 · program services $75,669 · management and general $8,255 · fundraising $5,825

  • 12 · Advertising and promotion

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $32,952 · program services $3,771 · management and general $27,416 · fundraising $1,765

  • 14 · Information technology

    total $6,629 · program services $5,566 · management and general $1,063 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $3,902 · program services $0 · management and general $3,902 · fundraising $0

  • 17 · Travel

    total $5,795 · program services $5,731 · management and general $64 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $1,240 · program services $1,240 · management and general $0 · fundraising $0

  • 20 · Interest

    total $337 · program services $0 · management and general $337 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $1,588 · program services $0 · management and general $1,588 · fundraising $0

  • 23 · Insurance

    total $3,651 · program services $0 · management and general $3,651 · fundraising $0

  • 24e · All other expenses

    total $54,931 · program services $22,389 · management and general $19,713 · fundraising $12,829

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $39,136 · end of year $138,469

  • 2 · Savings and temporary cash investments

    beginning of year $53,574 · end of year $40,703

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $79,516 · end of year $331,302

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $5,237 · end of year $2,773

  • 9 · Prepaid expenses and deferred charges

    beginning of year $26,424 · end of year $35,074

  • 10a · Land, buildings and equipment: cost or other basis

    $9,548

  • 10b · Land, buildings and equipment: accumulated depreciation

    $7,518

  • 10c · Land, buildings and equipment, net

    beginning of year $3,066 · end of year $2,030

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $60,244 · end of year $284,590

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $23,385 · end of year $249,095

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $62,969 · end of year -$83,555

  • 28 · Net assets with donor restrictions

    beginning of year $60,355 · end of year $100,221

Mission and programs · 2024

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 AWARENESS OF THE VALUE THESE TRAILS OFFER.

Activities or mission (Part I)

THROUGH COLLABORATION, EDUCATION AND COMMUNICATION, AMERICAN TRAILS ADVANCES THE DEVELOPMENT OF QUALITY TRAILS AND GREENWAYS FOR THE BENEFIT OF PEOPLE AND COMMUNITIES.

  • LEGACY TRAILS PROGRAM: ENABLES PROJECT PARTNERS FROM NONMOTORIZED AND MOTORIZED USER GROUPS TO COMPLETE TRAILS PROJECTS ON LANDS MANAGED BY THE USDA FOREST SERVICE, WHICH IMPROVE WATERSHED HEALTH, RESTORE AQUATIC ORGANISM PASSAGES, PRESERVE ACCESS, AND DECOMMISSION UNAUTHORIZED AND PREVIOUSLY CLOSED TRAILS.

    Expenses $1,124,120 · Grants $1,039,111

  • NATIONAL 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.

    Expenses $135,669 · Revenue $4,900

  • INTERNATIONAL 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.

    Expenses $11,063

  • ADVANCING TRAILS WEBINAR SERIES: AMERICAN TRAILS BRINGS AGENCIES, TRAILBUILDERS, ADVOCATES, AND VOLUNTEERS THE LATEST IN STATE-OF-THE-ART INFORMATION ON ALL ASPECTS OF TRAILS AND GREENWAYS. OUR WEBINARS FOCUS ON A VARIETY OF TRAIL TOPICS, USUALLY APPLICABLE TO ALL TRAIL TYPES, WITH EXPERT PRESENTERS. WEBINAR TOPICS ARE CHOSEN FROM CURRENT CUTTING-EDGE TRAIL TOPICS SELECTED FROM ATTENDEE/PRESENTER SUGGESTIONS AS WELL AS RECENT POPULAR CONFERENCE SESSIONS.

    Expenses $55,460

  • TRAILS CAPACITY PROGRAM: SUPPORTS PARTNERS FROM ALL NONMOTORIZED AND MOTORIZED TRAIL USER GROUPS, INCLUDING WATER TRAILS. PROJECTS MAY INCLUDE TRAIL RESEARCH, STEWARDSHIP, AND MAINTENANCE PROJECTS THAT ARE INCLUSIVE, ENGAGING, EDUCATIONAL, AND FOSTER IMPROVED TRAIL USER BEHAVIOR. THIS PROGRAM IS TARGETED FOR NON-FOREST SERVICE FEDERAL LANDS, AS WELL AS STATE, LOCAL, AND PRIVATE LANDS.

    Expenses $53,421 · Grants $52,902

  • OTHER PROGRAMS

    Expenses $70,757 · Revenue $35,832

As filed on the 2024 return.

Listed in Part VII

  • Mike Passo

    EXECUTIVE DIRECTOR

    Total calculated
    $113,147
    From this org
    $100,832
    From related orgs
    $0
    Other
    $12,315
    Hours/week
    40

  • John Favro

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Marianne Fowler

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Terry Hanson

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Elizabeth Burger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jan Hancock

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Scott Landes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Danielle McNiven

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Bob Walker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Marie Walker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2024
Filed
4 November 2025
IRS schema version
2024v5.0
Source object
202533169349300538

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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