Form 990 for tax year 2024
Filed by SANTA CRUZ MOUNTAINS TRAIL STEWARDSHIP.
Totals
- Total revenue
- $3,223,224
- Total expenses
- $3,289,262
- Contributions and grants received
- $1,189,287
- Grants paid
- $0
- Program service revenue
- $1,901,986
- Investment income
- $23,909
- Other revenue
- $108,042
- Total assets, end of year
- $1,654,481
- Total liabilities, end of year
- $182,048
- Net assets or fund balances, end of year
- $1,472,433
- Program services expenses (Part IX)
- $2,254,789
- Management and general expenses
- $695,708
- Fundraising expenses
- $338,765
- Program service expenses (Part III)
- $2,254,789
Program services were 68.5% 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.
-
1f · All other contributions, gifts and grants
$1,189,287
-
1g · Noncash contributions included above
$45,967
-
2a · Program service revenue: Trail Consulting/Building
total $1,901,986 · related or exempt $1,901,986
-
3 · Investment income
total $23,723 · excluded $23,723
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7a · Gross sales of assets other than inventory
other assets $186
-
7c · Gain or loss
other assets $186
-
7d · Net gain or loss
total $186 · related or exempt $186
-
8a · Fundraising events: gross income
$102,788
-
8b · Fundraising events: direct expenses
$10,009
-
8c · Net income from fundraising events
total $92,779
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: Miscellaneous
total $15,263 · related or exempt $15,263
-
11e · Other revenue, total
$15,263
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $264,034 · program services $56,711 · management and general $145,912 · fundraising $61,411
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $1,640,404 · program services $1,230,896 · management and general $272,778 · fundraising $136,730
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $190,194 · program services $128,592 · management and general $41,814 · fundraising $19,788
-
10 · Payroll taxes
total $153,332 · program services $103,669 · management and general $33,710 · fundraising $15,953
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $37,573 · program services $4,362 · management and general $33,211
-
12 · Advertising and promotion
total $30,152 · program services $6,545 · management and general $2,659 · fundraising $20,948
-
13 · Office expenses
total $88,161 · program services $11,666 · management and general $40,275 · fundraising $36,220
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $30,818 · program services $909 · management and general $29,881 · fundraising $28
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $4,988 · program services $4,544 · management and general $444
-
20 · Interest
total $884 · program services $262 · management and general $622
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $67,553 · program services $63,459 · management and general $4,094
-
23 · Insurance
total $75,898 · program services $42,053 · management and general $33,845
-
24a · Other expenses: Trailwork
total $533,629 · program services $526,434 · management and general $4,797 · fundraising $2,398
-
24b · Other expenses: Other Expenses
total $63,849 · program services $38,133 · management and general $14,855 · fundraising $10,861
-
24c · Other expenses: Contract Services
total $51,190 · program services $15,150 · management and general $36,040
-
24d · Other expenses: Events Expense
total $29,320 · program services $20,106 · fundraising $9,214
-
24e · All other expenses
total $27,283 · program services $1,298 · management and general $771 · fundraising $25,214
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $430 · end of year $31,335
-
2 · Savings and temporary cash investments
beginning of year $1,126,945 · end of year $980,541
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $199,274 · end of year $302,691
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $58,735 · end of year $60,398
-
10a · Land, buildings and equipment: cost or other basis
$485,648
-
10b · Land, buildings and equipment: accumulated depreciation
$261,638
-
10c · Land, buildings and equipment, net
beginning of year $279,373 · end of year $224,010
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $75,239 · end of year $55,506
-
17 · Accounts payable and accrued expenses
beginning of year $128,257 · end of year $145,615
-
23 · Secured mortgages and notes payable
beginning of year $19,738 · end of year $3,426
-
25 · Other liabilities
beginning of year $54,126 · end of year $33,007
-
27 · Net assets without donor restrictions
beginning of year $1,381,731 · end of year $1,337,289
-
28 · Net assets with donor restrictions
beginning of year $156,144 · end of year $135,144
Mission and programs · 2024
Mission
Santa Cruz Mountains Trail Stewardship is creating and maintaining world-class trails responsibly, sustainably, and collectively.
-
Santa Cruz Mountains Trail Stewardship (SCMTS) supports local climate & community resilience through trail and landscape stewardship, inclusive community events, free education, paid workforce development, and fire restoration and prevention. 2024 was a great year for us, with: - Ongoing maintenance of over 60 miles of Santa Cruz County trails, including essential trail maintenance throughout the upper portion of Fall Creek Unit of Henry Cowell Redwoods State Park ahead of the rainy season to keep trails accessible and safe - We built over 8 miles of brand new trails - A total of 1,020 unique volunteers joined us in the field, including 643 first-time SCMTS volunteers - We hosted a total of 169 events - We also administered the Summer Youth Trail Program for the 7th year running in partnership with the City of Santa Cruz & continue to co-lead the Earth Stewards Program with the Santa Cruz Museum of Natural History Other achievements in 2024 included: - National Trails Day: We brought together over 460 volunteers for a day of trail work and fun across 23 local open spaces as part of this nationwide campaign led by the American Hiking Society - Strategic Plan: With the support of our board and other advisors, we completed a new 5-year strategic plan for our organization for 2025-2030 - see below for more detail - Cotoni-Coast Dairies: Our Trail Crew and volunteers teamed up to build the final 3-mile loop of trail on the northern section of the Cotoni-Coast Dairies property. This trail is filled with unmatched ocean views that will put a smile on visitors faces for decades to come, while preserving important cultural sites for the descendants of the indigenous Cotoni tribe through collaboration with the Amah-Mutsun Land Trust. In addition, access was approved! Now that the Bureau of Land Management and the Trust for Public Lands have brokered an agreement, they will begin construction of the necessary parking lot for this new National Monument so the public can gain access. We are therefore putting the finishing touches on this first phase of Cotoni-Coast Dairies trails and expect to be able to open this brand new 9-mile trail network this coming summer. - Mountain Bike, Landscape Conservation & Fire Prevention Pilot: We signed a contract with partners University of California Santa Cruz and California State Parks and were awarded technical assistance from the National Park Service's Rivers, Trails and Conservation Assistance Program to launch planning for a pilot that will upgrade an unsanctioned mountain bike trail to a well-designed and -constructed trail that will protect against erosion, while also forming a key fire break (see more below in 2025 activities) - Hike & Help: In September 2024, we celebrated a full year of our new Hike & Help program. Consisting of a social hike with some light trail work on Thursday mornings, this program was designed to engage retired community members in rewarding, low-effort stewardship work and spark new community connections. The mix of light tasks created an inclusive atmosphere, allowing participants of all abilities to participate in stewardship. Notable Hike & Help achievements include: - 3,000 feet of trail brushed in DeLaveaga Park to clear trail corridors and improve sightlines - 60 drains maintained in Pogonip Open Space Preserve to help water shed off trails and reduce erosion - 50 feet of erosion repairs on Moore Creek Trail to improve resilience and protect local watersheds - We were also able to clear multiple downed trees on popular within 24 hours to keep the outdoors accessible and safe for allIn total, during the first year of the program we engaged 126 unique volunteers over the course of 48 events, completing 382 hours of trail maintenance and improving 16 local open spaces.- Big Basin Redwoods State Park: We began more Big Basin trail restoration work in late Fall 2024! After supporting clearing and fuel management work in the park post-CZU Complex wildfires in 2023, our Trail Crew is now back rebuilding in the backcountry. This work is the final step to reopening a more resilient, accessible, and fun trail system in the park (see 2025 goals below for more detail). We also completed fee-for service trail work throughout the year (SCMTSs business model combines fee-for-service revenue with funding from individuals, sponsors, and grants to fund free local trail services, community events, and public access infrastructure throughout Santa Cruz county). These projects included the construction of: - the Ojo de Agua Trail for Santa Clara County Parks at their Coyote Canyon Property near Morgan Hill. This 1.5-mile trail will open to cyclists, hikers, and equestrians in the months ahead and allow the public to explore this new 2,700-acre property at the foothills of the Diablo Mountain Range. - the Valle Vista Trail, a 1-mile multi-use trail for East Bay Regional Parks in Pleasanton Ridge Regional Park. Since opening to the public in the fall, it has already become a hit with local cyclists, hikers, and equestrians. We are thrilled to see how it is being embraced by the local community.
Expenses $2,254,789 · Revenue $1,901,986
As filed on the 2024 return.
Listed in Part VII
-
Matt De Young
Executive Dir.
- Total calculated
- $157,465
- From this org
- $151,040
- From related orgs
- $0
- Other
- $6,425
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $151,040
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- $6,425
- Filer's total
- $157,465
-
Drew Perkins
Trail Planning Dir
- Total calculated
- $120,668
- From this org
- $119,703
- From related orgs
- $0
- Other
- $965
- Hours/week
- 40
-
Marcel Thanasack
Dir Finance
- Total calculated
- $119,407
- From this org
- $113,994
- From related orgs
- $0
- Other
- $5,413
- Hours/week
- 40
-
John Leckrone
President
- Total calculated
- $0
- Hours/week
- 2
-
Emma Kelsey
Director
- Total calculated
- $0
- Hours/week
- 2
-
Cory Caletti
Vice President
- Total calculated
- $0
- Hours/week
- 2
-
Katie Conley
Secretary
- Total calculated
- $0
- Hours/week
- 2
-
Kory Asfour
Director
- Total calculated
- $0
- Hours/week
- 2
-
Colin Bogart
Director
- Total calculated
- $0
- Hours/week
- 2
-
Eileen Murphy
Treasurer
- Total calculated
- $0
- Hours/week
- 2
-
Jeff Dean
Director
- Total calculated
- $0
- Hours/week
- 2
-
Peter Snell
Director
- Total calculated
- $0
- Hours/week
- 2
-
Randy Randleman
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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202513219349308641
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