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Nonprofit · EIN 52-1591902

AMERICAN TRAILS

Tax-exempt · COTTONWOOD, CA 96022

Financials

$1.4M$1.6M2023$1.6M$1.7M2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN TRAILS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,592,550$1,699,208-$106,658$550,351$533,685$16,666
December 31, 2023990$1,418,818$1,562,171-$143,353$206,953$83,629$123,324
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$1,554,306
of which government grants
$1,381,447
Membership dues
$23,610
Program service revenue
$40,732
Investment income
$3
Net income from sales of inventory
-$2,759
Other revenue
-$2,491

Expenses

Grants and similar amounts paid
$1,092,013
Compensation of officers, directors and key employees
$113,147
Other salaries and wages
$236,830
Salaries, compensation and benefits (total)
$396,838
Professional fundraising fees
$0
Accounting fees
$9,583
Occupancy
$3,902
Travel
$5,795
Depreciation
$1,588
Program services (functional)
$1,450,490
Management and general (functional)
$177,170
Fundraising (functional)
$71,548

Balance sheet and other

Total assets, start of year
$206,953
Total assets, end of year
$550,351
Total liabilities, end of year
$533,685
Net assets, end of year
$16,666
Land, buildings and equipment
$2,030
Net assets without donor restrictions
-$83,555
Net assets with donor restrictions
$100,221
Gross receipts
$1,596,014
Employees
5
Volunteers
9
Year formed
1988
State of legal domicile
DC

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 December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
MIKE PASSOEXECUTIVE DIRECTOR
Trustee or director, Officer
40$100,832$12,315
JOHN FAVROPRESIDENT
Trustee or director, Officer
2$0$0
MARIANNE FOWLERVICE PRESIDENT
Trustee or director, Officer
2$0$0
TERRY HANSONTREASURER
Trustee or director, Officer
2$0$0
ELIZABETH BURGERDIRECTOR
Trustee or director
2$0$0
JAN HANCOCKDIRECTOR
Trustee or director
2$0$0
SCOTT LANDESDIRECTOR
Trustee or director
2$0$0
DANIELLE MCNIVENDIRECTOR
Trustee or director
2$0$0
BOB WALKERDIRECTOR
Trustee or director
2$0$0
MARIE WALKERDIRECTOR
Trustee or director
2$0$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensationOther / benefits
MIKE PASSOEXECUTIVE DIRECTOR
Trustee or director, Officer
40$97,295$11,378
JOHN FAVROPRESIDENT
Trustee or director, Officer
2$0$0
MARIANNE FOWLERVICE PRESIDENT
Trustee or director, Officer
2$0$0
MIKAELA RANDOLPHSECRETARY
Trustee or director, Officer
2$0$0
TERRY HANSONTREASURER
Trustee or director, Officer
2$0$0
ELIZABETH BURGERDIRECTOR
Trustee or director
2$0$0
JAN HANCOCKDIRECTOR
Trustee or director
2$0$0
SCOTT LANDESDIRECTOR
Trustee or director
2$0$0
DANIELLE MCNIVENDIRECTOR
Trustee or director
2$0$0
BOB WALKERDIRECTOR
Trustee or director
2$0$0
MARIE WALKERDIRECTOR
Trustee or director
2$0$0

Address and contacts

Address (IRS master file)
18845 ELEANOR LN, COTTONWOOD, CA 96022-9642
Principal officer (990 for 2024)
MIKE PASSO, PO BOX 491797, REDDING, CA 960491797
Signed the 990
MIKE PASSO, EXECUTIVE DIRECTOR
Phone
(530) 605-4395
Return prepared by
MARK VANHORNWEDER

California records

California keeps its own records of charities and corporations. Search them by EIN 52-1591902 or by the name AMERICAN TRAILS.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

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.

990 for the year ended December 31, 2024

Program accomplishments

  • 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

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-1591902
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
1989
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$550,351
Income (IRS master file)
$1,596,014

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,592,550$1,699,208$550,351IRS
990December 2023$1,418,818$1,562,171$206,953XML
990December 2022$789,183$708,132$424,896IRS
990December 2021–––IRS
990December 2020–––IRS
990-TDecember 2020–––IRS
990December 2018–––IRS

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 52-1591902).

Questions about AMERICAN TRAILS

What is the EIN of AMERICAN TRAILS?
The employer identification number (EIN) of AMERICAN TRAILS is 52-1591902.
Is AMERICAN TRAILS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
Are donations to AMERICAN TRAILS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does AMERICAN TRAILS 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 AMERICAN TRAILS due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did AMERICAN TRAILS last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of AMERICAN TRAILS?
The 990 for the year ended December 31, 2024 names MIKE PASSO.
Who are the officers and directors of AMERICAN TRAILS?
The 990 for the year ended December 31, 2024 lists 10 people; 1 received compensation from the organization, the highest $100,832 (MIKE PASSO, EXECUTIVE DIRECTOR).
How much revenue does AMERICAN TRAILS have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,592,550, expenses of $1,699,208 and total assets of $550,351 at year end.

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