Nonprofit · EIN 36-4667290
IDAHO TRAILS ASSOCIATION
Tax-exempt · BOISE, ID 83702
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $485,987 | $436,315 | $49,672 | $427,521 | $47,321 | $380,200 |
| September 30, 2024 | 990 | $373,154 | $335,997 | $37,157 | $399,546 | $68,989 | $330,557 |
| September 30, 2023 | 990 | $365,995 | $274,284 | $91,711 | $294,931 | $1,531 | $293,400 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $468,882
- of which government grants
- $157,401
- Membership dues
- $133,784
- Program service revenue
- $0
- Investment income
- $12,282
- Net income from fundraising events
- -$805
- Net income from gaming
- $2,112
- Net income from sales of inventory
- $3,516
- Other revenue
- $4,823
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $77,944
- Other salaries and wages
- $122,919
- Salaries, compensation and benefits (total)
- $241,323
- Professional fundraising fees
- $0
- Accounting fees
- $4,048
- Occupancy
- $3,711
- Travel
- $13,635
- Depreciation
- $1,226
- Program services (functional)
- $344,684
- Management and general (functional)
- $53,230
- Fundraising (functional)
- $38,401
Balance sheet and other
- Total assets, start of year
- $399,546
- Total assets, end of year
- $427,521
- Total liabilities, end of year
- $47,321
- Net assets, end of year
- $380,200
- Land, buildings and equipment
- $1,357
- Net assets without donor restrictions
- $380,200
- Gross receipts
- $501,567
- Employees
- 3
- Volunteers
- 943
- Year formed
- 2010
- State of legal domicile
- ID
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Melanie Vining | Executive Director Officer | 40 | $73,444 | $2,098 |
| Tim Martin | President Trustee or director, Officer | 4 | $0 | $0 |
| Mark Sugden | Vice President Trustee or director, Officer | 2 | $0 | $0 |
| Pam Bond | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Lillian Ragan | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Tobey Jinkins | Executive Board Trustee or director | 4 | $0 | $0 |
| Tom Dabrowski | Executive Board Trustee or director | 3 | $0 | $0 |
| Glenn Florence | Executive Board (from 11/2024) Trustee or director | 0.5 | $0 | $0 |
| Herbert Klein | Executive Board Trustee or director | 0.25 | $0 | $0 |
990 for the year ended September 30, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Melanie Vining | Executive Director Officer | 40 | $67,070 | $1,922 |
| Tim Martin | President Trustee or director, Officer | 4 | $0 | $0 |
| Mark Sugden | Vice President Trustee or director, Officer | 2 | $0 | $0 |
| Pam Bond | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Lillian Ragan | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Tobey Jinkins | Executive Board Trustee or director | 0.25 | $0 | $0 |
| Tom Dabrowski | Executive Board Trustee or director | 0.25 | $0 | $0 |
| Bryan DuFosse | Executive Board (Until 09/24) Trustee or director | 0.25 | $0 | $0 |
| Herbert Klein | Executive Board Trustee or director | 0.25 | $0 | $0 |
| John Weaton | Executive Board (Until 06/24) Trustee or director | 0.25 | $0 | $0 |
990 for the year ended September 30, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Melanie Vining | Executive Director Officer | 40 | $61,368 |
| Tim Martin | President Trustee or director, Officer | 6 | $0 |
| Pam Bond | Vice President Trustee or director, Officer | 2 | $0 |
| Lillian Ragan | Secretary Trustee or director, Officer | 0.25 | $0 |
| John Wheaton | Treasurer Trustee or director, Officer | 2 | $0 |
| Tobey Jinkins | Executive Board Trustee or director | 0.25 | $0 |
| Bryan DuFosse | Executive Board Trustee or director | 0.25 | $0 |
| Herbert Klein | Executive Board Trustee or director | 0.25 | $0 |
| Tom Dabrowski | Executive Board Trustee or director | 0.25 | $0 |
| Mark Sugden | Executive Board Trustee or director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 317 W ADA ST, BOISE, ID 83702-2904
- In care of
- % JOHN WHEATON
- Mailing address (990-N for 2010)
- P O BOX 165, BOISE ID 83701
- Principal officer (990 for 2024)
- Tim Martin, PO Box 165, Boise, ID 83701
- Principal officer (990-N for 2010)
- SALLY M FERGUSON, P O BOX 165, BOISE ID 83701
- Signed the 990
- Melanie Vining, Executive Director
- Phone
- (208) 315-0079
- Return prepared by
- Eide Bailly LLP
Mission
To keep Idaho's hiking trails open for all.
Program accomplishments
- 2024 was a successful year for the Idaho Trails Association (ITA). With the help of 943 volunteers, ITA organized 98 projects in diverse geographic locations, from incredibly remote places to trails just outside Boise and Sandpoint, ranging from one-day projects to two week trips. The projects completed were all based on public lands throughout the state. After hikes, flights, or jet boat rides to the remote project sites, ITA crews worked a total of 16,614 hours, cleared 401 miles of trail, removed 5,601 logs, built or maintained 936 water bars, fixed 48,474 feet of tread, and brushed 94 miles of trail. (Continued on Schedule O) ITA organized their third and fourth Wilderness Immersion Trips, 10-day projects in the Frank Church Rover of No Return and Sawtooth Wilderness for volunteers to experience a lengthier immersion into wilderness and trail work. They also organized nine youth trips for teens aged 14-18 and six all-women's trips.Expenses $344,684
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 36-4667290
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $427,521
- Income (IRS master file)
- $501,567
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $485,987 | $436,315 | $427,521 | XML |
| 990 | September 2024 | $373,154 | $335,997 | $399,546 | XML |
| 990 | September 2023 | $365,995 | $274,284 | $294,931 | XML |
| 990 | September 2022 | $301,171 | $229,266 | $207,139 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990-EZ | September 2020 | – | – | – | IRS |
| 990-EZ | September 2019 | – | – | – | IRS |
| 990-EZ | September 2018 | – | – | – | IRS |
| 990-N for 2010 Officer: SALLY M FERGUSON | September 30, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-4667290).
Questions about IDAHO TRAILS ASSOCIATION
- What is the EIN of IDAHO TRAILS ASSOCIATION?
- The employer identification number (EIN) of IDAHO TRAILS ASSOCIATION is 36-4667290.
- Is IDAHO TRAILS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to IDAHO TRAILS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IDAHO TRAILS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of IDAHO TRAILS ASSOCIATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IDAHO TRAILS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of IDAHO TRAILS ASSOCIATION?
- The 990 for the year ended September 30, 2025 names Tim Martin.
- Who are the officers and directors of IDAHO TRAILS ASSOCIATION?
- The 990 for the year ended September 30, 2025 lists 9 people; 1 received compensation from the organization, the highest $73,444 (Melanie Vining, Executive Director).
- How much revenue does IDAHO TRAILS ASSOCIATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $485,987, expenses of $436,315 and total assets of $427,521 at year end.
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