Skip to content
Nonprofiteer
← OREGON-CALIFORNIA TRAILS ASSOCIATION

Form 990 for tax year 2023

Filed by OREGON-CALIFORNIA TRAILS ASSOCIATION.

Totals

Total revenue
$800,174
Total expenses
$537,450
Contributions and grants received
$436,008
Grants paid
$0
Program service revenue
$257,470
Investment income
$60,966
Other revenue
$45,730
Total assets, end of year
$3,043,137
Total liabilities, end of year
$75,354
Net assets or fund balances, end of year
$2,967,783
Program services expenses (Part IX)
$310,085
Management and general expenses
$199,794
Fundraising expenses
$27,571
Program service expenses (Part III)
$310,085

Program services were 57.7% 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.

  • 1b · Membership dues

    $71,564

  • 1f · All other contributions, gifts and grants

    $364,444

  • 2a · Program service revenue: SERVICE CONTRACT

    total $167,447 · related or exempt $167,447

  • 2b · Program service revenue: CONVENTION AND SYMPOSI

    total $79,004 · excluded $79,004

  • 2c · Program service revenue: OVERLAND JOURNAL

    total $8,271 · related or exempt $7,951 · unrelated business $320

  • 2d · Program service revenue: PUBLICATION SUBSCRIPTI

    total $1,750 · related or exempt $1,750

  • 2e · Program service revenue: PAPER TRAIL

    total $718 · related or exempt $718

  • 2f · All other program service revenue

    total $280 · related or exempt $280

  • 3 · Investment income

    total $63,379 · excluded $63,379

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

    securities $2,413

  • 7c · Gain or loss

    securities -$2,413

  • 7d · Net gain or loss

    total -$2,413 · excluded -$2,413

  • 10a · Gross sales of inventory

    $9,796

  • 10b · Cost of goods sold

    $3,318

  • 10c · Net income from sales of inventory

    total $6,478 · related or exempt $6,478

  • 11a · Other revenue: CHAPTER REVENUE

    total $34,471 · related or exempt $34,471

  • 11b · Other revenue: MISCELLANEOUS REVENUE

    total $4,501 · related or exempt $4,501

  • 11c · Other revenue: EBSCO

    total $280 · related or exempt $280

  • 11e · Other revenue, total

    $39,252

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $87,743 · program services $43,871 · management and general $26,323 · fundraising $17,549

  • 7 · Other salaries and wages

    total $54,044 · program services $24,320 · management and general $24,320 · fundraising $5,404

  • 8 · Pension plan contributions

    total $1,825 · program services $821 · management and general $821 · fundraising $183

  • 9 · Other employee benefits

    total $11,696 · program services $5,264 · management and general $5,263 · fundraising $1,169

  • 10 · Payroll taxes

    total $11,030 · program services $5,294 · management and general $3,971 · fundraising $1,765

  • 11b · Fees: legal

    total $858 · management and general $858

  • 11c · Fees: accounting

    total $8,675 · management and general $8,675

  • 11f · Fees: investment management

    total $12,744 · management and general $12,744

  • 11g · Fees: other

    total $103,412 · program services $40,880 · management and general $62,532

  • 12 · Advertising and promotion

    total $405 · program services $45 · management and general $360

  • 13 · Office expenses

    total $43,449 · program services $36,884 · management and general $5,334 · fundraising $1,231

  • 17 · Travel

    total $58,316 · program services $44,444 · management and general $13,872

  • 19 · Conferences, conventions and meetings

    total $42,180 · program services $41,292 · management and general $888

  • 22 · Depreciation, depletion and amortization

    total $9,772 · management and general $9,772

  • 23 · Insurance

    total $2,660 · management and general $2,660

  • 24a · Other expenses: CHAPTER EXPENSES

    total $29,819 · program services $29,819

  • 24b · Other expenses: JOAL EXPENSES

    total $17,638 · program services $15,210 · management and general $2,428

  • 24c · Other expenses: PERSERVE EXPENSES

    total $7,214 · program services $7,214

  • 24d · Other expenses: BANK & CREDIT CARDS

    total $3,883 · program services $34 · management and general $3,849

  • 24e · All other expenses

    total $30,087 · program services $14,693 · management and general $15,124 · fundraising $270

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $143,493 · end of year $142,942

  • 2 · Savings and temporary cash investments

    beginning of year $76,205 · end of year $34,933

  • 4 · Accounts receivable

    beginning of year $3,636 · end of year $2,795

  • 8 · Inventories for sale or use

    beginning of year $19,197 · end of year $18,794

  • 9 · Prepaid expenses and deferred charges

    end of year $8,603

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

    $44,642

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

    $44,457

  • 10c · Land, buildings and equipment, net

    beginning of year $185 · end of year $185

  • 11 · Investments: publicly traded securities

    beginning of year $1,968,783 · end of year $2,744,532

  • 14 · Intangible assets

    beginning of year $94,018 · end of year $84,246

  • 15 · Other assets

    beginning of year $6,102 · end of year $6,107

  • 17 · Accounts payable and accrued expenses

    beginning of year $25,303 · end of year $20,617

  • 19 · Deferred revenue

    beginning of year $59,391 · end of year $54,737

  • 27 · Net assets without donor restrictions

    beginning of year $1,358,261 · end of year $1,600,836

  • 28 · Net assets with donor restrictions

    beginning of year $868,664 · end of year $1,366,947

Mission and programs · 2023

Mission

TO PROTECT THE HISTORIC EMIGRANT TRAILS LEGACY OF THE 19TH CENTURY WESTWARD MIGRATION BY PROMOTION, RESEARCH, EDUCATION, PRESERVATION ACTIVITIES AND PUBLIC AWARENESS OF THE TRAILS.

  • PROMOTED EDUCATION AND PROVIDED INFORMATION ABOUT THE TRAILS THROUGH NEWSLETTERS, MAGAZINES, BOOKS, FILM, MAPS, TOURS, SPEAKERS AND WEBSITE TO MEMBERS AND OTHERS. PLACED MARKERS ON SITES OF SIGNIFICANCE ALONG THE TRAILS. OVER 2,000 PEOPLE BENEFITED FROM THE ORGANIZATION'S WORK.

    Expenses $310,085 · Revenue $223,876

As filed on the 2023 return.

Listed in Part VII

  • John Briggs

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    21

  • Steve Allison

    PRESIDENT

    Total calculated
    $0
    Hours/week
    15

  • Helen Hankins

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    13

  • Jerry Mogg

    TREASURER

    Total calculated
    $0
    Hours/week
    14

  • Nancy Briggs

    SECRETARY

    Total calculated
    $0
    Hours/week
    4

  • Cecilia Bell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Greg Hatten

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Mark Howe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Matt Ivory

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Jean Coupal-Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Steve Knight

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Matt Mallison

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jenny Miller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Michael Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Pat Traffas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Travis Boley

    ASSOCIATION MANAGER

    Total calculated
    $87,581
    From this org
    $78,314
    From related orgs
    $0
    Other
    $9,267
    Hours/week
    40

  • John Winner

    PRESERVATION OFFICER

    Total calculated
    $0
    Hours/week
    35

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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
5 August 2025
IRS schema version
2023v6.0
Source object
202512239349302751

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

The source document this was parsed from is served over the API, which is where bulk and document access live.