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Nonprofit · EIN 68-0470208

WESTERN STATES TRAIL ENDOWMENT FUND

Tax-exempt · AUBURN, CA 95603

Financials

$7K$113K2023$78K$45K2024$81K$92K2025
Revenue Expenses · by fiscal year end
Financials of WESTERN STATES TRAIL ENDOWMENT FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$81,340$91,902-$10,562$895,870$0$895,870
December 31, 2024990$78,289$45,059$33,230$834,605$0$834,605
December 31, 2023990$7,426$113,103-$105,677$767,532$1,500$766,032
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$52,020
Program service revenue
$0
Investment income
$29,320
Net gain from sales of assets
$7,852
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$1,750
Program services (functional)
$87,673
Management and general (functional)
$4,229

Balance sheet and other

Total assets, start of year
$834,605
Total assets, end of year
$895,870
Total liabilities, end of year
$0
Net assets, end of year
$895,870
Publicly traded securities
$804,167
Net assets without donor restrictions
$307,583
Net assets with donor restrictions
$588,287
Gross receipts
$296,281
Employees
0
Volunteers
10
Year formed
2000
State of legal domicile
CA

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
Tony BenedettiDirector
Trustee or director
1$0
Mike PickettTreasurer
Trustee or director, Officer
2$0
Jerry WittenauerPresident
Trustee or director, Officer
2$0
Frank CrumDirector
Trustee or director
1$0
Marisa DardiDirector
Trustee or director
1$0
Roxanne GreeneDirector
Trustee or director
1$0
Crysta TurnageSecretary
Trustee or director, Officer
1$0
Jeff HertenDirector
Trustee or director
1$0
Kathie PerryVice President
Trustee or director, Officer
1$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
Tony BenedettiDirector
Trustee or director
1$0
Mike PickettTreasurer
Trustee or director, Officer
2$0
Jerry WittenauerPresident
Trustee or director, Officer
2$0
Frank CrumDirector
Trustee or director
1$0
Marisa DardiDirector
Trustee or director
1$0
Roxanne GreeneDirector
Trustee or director
1$0
Crysta TurnageSecretary
Trustee or director, Officer
1$0
Jeff HertenDirector
Trustee or director
1$0
Kathie PerryVice President
Trustee or director, Officer
1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
Tony BenedettiDirector
Trustee or director
1$0
Mike PickettTreasurer
Trustee or director, Officer
2$0
Jerry WittenauerChairperson
Trustee or director, Officer
2$0
Barbara WhiteDirector
Trustee or director
1$0
Courtney BloomerDirector
Trustee or director
1$0
Roxanne GreeneDirector
Trustee or director
1$0
Crysta TurnageSecretary
Trustee or director, Officer
1$0
Jeff HertenDirector
Trustee or director
1$0
Kathie PerryVice President
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
150 A GUM LANE 103, AUBURN, CA 95603-5511
Signed the 990
Michael H Pickett, Treasurer
Phone
(530) 477-2005
Return prepared by
Suzanne H Peterson CPA

California records

California keeps its own records of charities and corporations. Search them by EIN 68-0470208 or by the name WESTERN STATES TRAIL ENDOWMENT FUND.

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

Mission

The organization was created as a supporting organization for the Western States Trail Foundation. Its main purpose is to manage the endowment fund for use in the charitable purposes of the Western States Trail, such as preservation and maintenance of the historic trail.

990 for the year ended December 31, 2025

Program accomplishments

  • Trail Improvement Program:This additional program is for the preservation and improvement of land surrounding the Western States Trail recreation area. A $50,000 restricted donation for the care and upkeep of the Robie Equestrian Park was received this year towards this mission. Funds of $78,814 were distributed to the supported organization towards expansion of the Trail.Development of a memorial structure at the Auburn Staging area is still in process.
    Expenses $78,814 · grants $78,814
  • Adopt-The-Trail Program: Management of investment activity consisted of selling $222,794 of various securities resulting in net realized gain of $7,852. Most proceeds were re-invested. Dividend and interest income, including capital gain distributions less foreign tax paid, of $21,468 was earned on investments. Investment management fees were $8,859. The organization's investments' market value ended the year with an unrealized gain of $71,828.
    Expenses $8,859

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, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
68-0470208
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization (509(a)(3))
Donations deductible (Pub 78)
Supporting organization of unknown type
Exempt since
2001
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$895,870
Income (IRS master file)
$296,281

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$81,340$91,902$895,870XML
990December 2024$78,289$45,059$834,605IRS
990December 2023$7,426$113,103$767,532XML
990December 2022-$37,703$89,685$801,630IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––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 68-0470208).

Questions about WESTERN STATES TRAIL ENDOWMENT FUND

What is the EIN of WESTERN STATES TRAIL ENDOWMENT FUND?
The employer identification number (EIN) of WESTERN STATES TRAIL ENDOWMENT FUND is 68-0470208.
Is WESTERN STATES TRAIL ENDOWMENT FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
Are donations to WESTERN STATES TRAIL ENDOWMENT FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
Which annual return does WESTERN STATES TRAIL ENDOWMENT FUND 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 WESTERN STATES TRAIL ENDOWMENT FUND due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WESTERN STATES TRAIL ENDOWMENT FUND last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of WESTERN STATES TRAIL ENDOWMENT FUND?
The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
How much revenue does WESTERN STATES TRAIL ENDOWMENT FUND have?
On its 990 for the year ended December 31, 2025 it reported revenue of $81,340, expenses of $91,902 and total assets of $895,870 at year end.

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