2025-08-05T08:08:54-05:00 2025-03-31 030225774 GALLAGHER FLYNN & COMPANY LLP 725 COMMUNITY DRIVE SUITE 401 SOUTH BURLINGTON VT 05403 990 2024-04-01 030353477 KINGDOM TRAIL ASSOCIATION INC KING 8026260737 PO BOX 204 EAST BURKE VT 05832 ABIGAIL LONG EXECUTIVE DIRECTOR 8026260737 2025-08-04 1 0 STEVEN M AUSTIN CPA P02385259 8028631331 2025-08-04 2024 2025-03-06 01:10:19Z ABIGAIL LONG PO BOX 204 EAST BURKE VT 05832 1622550 0 X KINGDOMTRAILS.ORG X 1994 VT TO BUILD AND MAINTAIN A NETWORK OF TRAILS FOR RECREATIONAL USE BY THE PUBLIC AND TO EDUCATE USERS 12 12 34 0 0 0 344189 514461 926965 916284 6860 13477 66425 94392 1344439 1538614 35666 11053 0 0 876768 700781 0 0 0 657578 774367 1570012 1486201 -225573 52413 2561467 2592386 687808 648443 1873659 1943943 X KINGDOM TRAIL ASSOCIATION IS A VERMONT-BASED NON-PROFIT CORPORATION FOUNDED IN 1994 TO PROMOTE NON-MOTORIZED TRAVEL AND RECREATIONAL OPPORTUNITIES IN VERMONT BY MANAGING, MAINTAINING, AND BUILDING TRAILS. 0 0 1088074 11053 916284 PROVIDE RECREATIONAL OPPORTUNITIES BY MANAGING, MAINTAINING, AND DEVELOPING AN EXTENSIVE NETWORK OF FOUR-SEASON NONMOTORIZED TRAILS TO FOSTER HEALTH AND WELLNESS, QUALITY OF LIFE, AND ECONOMIC VITALITY FOR HOST COMMUNITIES. TRAIL NETWORK SUPPORT ENTAILS TRAIL MEMBERSHIP AND USER SERVICES SUCH AS ON-TRAIL AMBASSADORS, UPDATED MAPPING AND TRAIL CONDITIONS TOOLS AS WELL AS WAYFINDING AND ROUTING GUIDANCE THROUGH THE WELCOME CENTER AND TRAIL SIGNAGE. DEVELOP, SUPPORT, AND PROVIDE RECREATIONAL OPPORTUNITIES FOR TRAIL USE, TRAIL BUILDING, THE WORKING LANDSCAPE, LAND STEWARDSHIP, AND HEALTH AND WELLBEING. RECREATIONAL OPPORTUNITIES INCLUDE:1) THE KINGDOM SCHOOL PROGRAM2) THE KINGDOM TRAILS KIDS RIDE PROGRAM3) WINTERBIKE4) WINTER TORCHLIGHT AND STARGAZING SERIES5) RACE BACK TO SCHOOL6) ST. JOHNSBURY ACADEMY RECREATION UNIT7) THE CREATION AND INSTALLATION OF EDUCATIONAL SIGNANGE ON THE TRAIL NETWORK ABOUT THE WORKING FOREST AND LANDSCAPE8) THE GAME OF LOGGING AND NEMBA TRAIL SCHOOL CERTIFICATIONSSEASONAL TRAIL CREWS MONITOR, MAINTAIN, GROOM, AND REHABILITATE OVER 100 MILES OF EXISTING TRAILS ACROSS LYNDON, BURKE, KIRBY, AND EAST HAVEN TOWNSHIPS AND HELP BUILD NEW TRAILS, AS WELL AS SKILL-DEVELOPMENT PUMP TRACK FOR YOUTH MOUNTAIN BIKERS AT THE MUNICIPAL POWERS PARK IN LYNDONVILLE. 1088074 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 22 0 34 1 0 0 0 0 0 1 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ABIGAIL LONG 8026260737 PO BOX 204 EAST BURKE VT 05832 ELISE LAWSON CHAIR 5.00 X X 0 0 0 REBECCA THARP VICE CHAIR 1.00 X X 0 0 0 TOM DE CARLO DIRECTOR 1.00 X 0 0 0 DOUG CLARNER DIRECTOR 1.00 X 0 0 0 ERIC WILSON DIRECTOR 1.00 X 0 0 0 BEN MIRKIN DIRECTOR 1.00 X 0 0 0 STEPHANIE GIESE TREASURER 3.00 X X 0 0 0 DAVE EIKENBERRY DIRECTOR 1.00 X 0 0 0 CALEB GRANT DIRECTOR 1.00 X 0 0 0 SHANNON LENZINI DIRECTOR 1.00 X 0 0 0 GEORGIA GOULD SECRETARY 1.00 X X 0 0 0 DANA PREY DIRECTOR 1.00 X 0 0 0 ABIGAIL LONG EXECUTIVE DIRECTOR 40.00 X 94410 0 1883 94410 0 1883 0 0 0 0 0 251061 263400 514461 MEMBERSHIP 713940 864127 864127 EVENT REVENUE 713940 52157 52157 916284 13477 13477 159440 83936 75504 75504 INSURANCE CLAIM 524298 18888 18888 18888 1538614 916284 0 107869 11053 11053 91240 54745 36495 507117 491982 15135 7841 7164 677 45389 41472 3917 49194 44949 4245 21651 14782 6869 82505 82505 53968 20733 33235 81911 81911 95314 16003 79311 74354 15028 59326 6917 4358 2559 3630 2201 1429 36333 36333 41542 37388 4154 25024 1964 23060 TRAIL SYSTEM MAINTENANC 135680 131199 4481 EVENT EXPENSES 106366 106006 360 OTHER 9172 5136 4036 1486201 1088074 398127 0 12059 12678 329697 310395 8643 44493 80253 50512 34539 36704 1988964 207593 1815211 1781371 211066 315671 69999 40562 2561467 2592386 6197 8015 31612 30429 580000 569437 69999 40562 687808 648443 X 0 0 0 0 1873659 1943943 1873659 1943943 2561467 2592386 52413 17871 0 X X 1 X 0 1 0 X 201188 49226 179807 344189 514461 1288871 737893 205648 1063326 1087056 1075724 4169647 939081 254874 1243133 1431245 1590185 5458518 0 0 0 5458518 2591 1217 4133 6860 13477 28278 2591 1217 4133 6860 13477 28278 18888 18888 941672 256091 1247266 1438105 1622550 5505684 0.99140 0.99640 0.00510 0.00360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1016418 1016418 756668 39391 717277 22605 22605 0 193273 145597 47676 1781371 LEASE LIABILITY - OPERATING 40562 40562 X PART X, LINE 2: EACH YEAR, MANAGEMENT CONSIDERS WHETHER ANY MATERIAL TAX POSITION THE ASSOCIATION HAS TAKEN IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITY. MANAGEMENT BELIEVES THAT ANY POSITIONS THE ASSOCIATION HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY AND, THEREFORE, DO NOT NEED TO BE MEASURED OR DISCLOSED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THREE YEARS FOLLOWING THE DATE OF FILING. 1 EAST BURKE FIRE BRIGADE 212 SCHOOL STREET EAST BURKE VT 05871 030263071 8000 0 GENERAL FORM 990, PART V, LINE 7 THE ASSOCIATION INADVERTENTLY OMITTED FAIR MARKET VALUE DISCLOSURES FOR A SMALL NUMBER OF SPONSORSHIP DONORS IN 2024. THESE SPONSORSHIPS INCLUDED MINOR GOODS AND SERVICES PROVIDED TO SPONSORS. THE TOTAL FAIR MARKET VALUE OF THESE BENEFITS WAS APPROXIMATELY $15,500 OF CONTRIBUTIONS. THE ASSOCIATION IS UPDATING ITS ACKNOWLEDGEMENT PROCEDURES AND WILL PROVIDE REQUIRED DISCLOSURES FOR FUTURE CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B EXECUTIVE DIRECTOR REVIEWS AND SIGNS RETURN FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, OR TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN A DOCUMENT STATING ANY CONFLICT OF INTEREST. THE DOCUMENT IS REVIEWED ANNUALLY AND UPDATED AS NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS CONSULT WITH A HUMAN RESOURCES FIRM TO OBTAIN WAGE AND BENEFITS REPORTS. THESE REPORTS INFORM THEIR DECISIONS ESTABLISHING A COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR ROLE. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: FINANCIAL STATEMENT OVERSIGHT IS PROVIDED BY THE FINANCE COMMITTEE.