Island Trails Network FY2021 filing

Tax-deductible

Kodiak, AK501(c)(3)EnvironmentEIN 20-8024635Revenue $188K in FY2021

On file with the IRSislandtrails.org326 Center Ave Ste 206, 99615-7303 · Kodiak, AKTax-exempt since May 2007Publicly supported charity — 170(b)(1)(A)(vi)

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Plan, develop and maintain public Trails

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$6K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $11K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$6K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $26K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$188K
-12% vs prior year
Spent
$200K
To programs
100%
Net assets
$173K
By yearFY2020–FY2024
Revenue
$188K
FY2021▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$214K
FY2021$188K
FY2022$199K
FY2023$284K
FY2024$755K
Expenses
$200K
FY2021▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2020$161K
FY2021$200K
FY2022$176K
FY2023$270K
FY2024$775K
Net assets
$173K
FY2021▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$186K
FY2021$173K
FY2022$233K
FY2023$247K
FY2024$253K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $200K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $6K paid to officers and key staff.

Part VII, Section A · reportable compensation
$5,967Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice President (acting President)
$0Pt VII · Sec A

Travis Cooper’s $37K as Executive Director, Jan-Oct 2024 is at the 21st percentile of top reported officer pay among 1989 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Travis Cooper$37,189$31,352$6,551——
Andy Schroeder——$3,009$5,967$4,692
Natura Richardson$5,556————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Builds and cares for public hiking and biking paths.

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Provided by the organization

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3 programs · $126K · in their own filed words · FY2021
01

Maintain trails

$96Kprogram expense
02

Maintain trail

$22Kprogram expense
03

Maintain trail

$9Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$26K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$188K
Ln 12
Gifts and grantsLn 1h$176K
Fees for servicesLn 2g$12K
Investment incomeLn 3$6
Money outPt IX
$200K
Ln 25
Programscol B$200K
Owns and owesPt X
$173K
net assets · Ln 32
Cash and savingsLn 1–2$83K
Total assetsLn 16$177K
LiabilitiesLn 26$3K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$176K
Government grantsLn 1e$95K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$12K
Investment incomeLn 3$6
Total revenueLn 12$188K
Assets in detailPt X, end of year
CashLn 1$71K
SavingsLn 2$12K
Cash and savings togetherLn 1–2$83K
InvestmentsLn 11–13$66K
Land, buildings, equipmentLn 10c$26K
Total assetsLn 16$177K
LiabilitiesLn 26$3K
Net assetsLn 32$173K
OperationsPt I, VI
EmployeesI 519
VolunteersI 619
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$85K$83K
InvestmentsLn 11–13$46K$66K
Land, buildings, equipmentLn 10c$36K$26K
Total assetsLn 16$187K$177K
LiabilitiesLn 26$378$3K
Net assetsLn 32$187K$173K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$6K$6K$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$34K$34K$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$4K$4K$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$3K$3K$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$96K$96K$0$0
Advertising and promotionLn 12$3K$3K$0$0
Office expensesLn 13$4K$4K$0$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$6K$6K$0$0
TravelLn 17$177$177
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$31K$31K$0$0
Total functional expensesLn 25$200K$200K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $755K$775K−$20K$253K 990 PDF
FY2023 $284K$270K$14K$247K 990 PDF
FY2022 $199K$176K$23K$233K 990 PDF
FY2021 Viewing $188K$200K−$12K$173K 990 PDF
FY2020 $214K$161K$52K$186K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $187,904 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $77,998$175,979
I-9 Program service revenuePrior year $97,830$11,919
I-10 Investment incomePrior year $25,373$6
I-11 Other revenuePrior year $12,357$0
I-12 Total revenuePrior year $213,558$187,904
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $55,340$43,711
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $105,820$156,689
I-18 Total expensesPrior year $161,160$200,400
I-19 Revenue less expensesPrior year $52,398−$12,496
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $187,904 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$95,495
VIII-1f All other contributions, gifts and grants$80,484
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$175,979
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,919 · Unrelated business $0 · Excluded from tax $0$11,919
VIII-3 Investment incomeRelated to mission $6 · Unrelated business $0 · Excluded from tax $0$6
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $11,925 · Unrelated business $0 · Excluded from tax $0$187,904
Part IX · Statement of functional expenses $200,400 across 26 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $5,967 · Management $0 · Fundraising $0$5,967
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $33,817 · Management $0 · Fundraising $0$33,817
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $3,927 · Management $0 · Fundraising $0$3,927
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $2,630 · Management $0 · Fundraising $0$2,630
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $95,845 · Management $0 · Fundraising $0$95,845
IX-12 Advertising and promotionPrograms $2,946 · Management $0 · Fundraising $0$2,946
IX-13 Office expensesPrograms $3,716 · Management $0 · Fundraising $0$3,716
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $5,962 · Management $0 · Fundraising $0$5,962
IX-17 TravelPrograms $177$177
IX-22 Depreciation, depletion and amortizationPrograms $10,363$10,363
IX-23 InsurancePrograms $4,189$4,189
IX-24 Other expenses (24a–d)Programs $30,861 · Management $0 · Fundraising $0$30,861
IX-25 Total functional expensesPrograms $200,400 · Management $0 · Fundraising $0$200,400
Part X · Balance sheet $176,690 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $72,678$71,081
X-2 Savings and temporary cash investmentsStart of year $11,996$12,002
X-4 Accounts receivableStart of year $20,881$2,422
X-10c Land, buildings and equipment, netStart of year $35,893$25,530
X-11 Publicly traded securitiesStart of year $45,655$65,655
X-16 Total assetsStart of year $187,103$176,690
X-17 Accounts payable and accrued expensesStart of year $0$3,348
X-25 Other liabilitiesStart of year $378$114
X-26 Total liabilitiesStart of year $378$3,462
X-27 Net assets without donor restrictionsStart of year $179,736$166,241
X-28 Net assets with donor restrictionsStart of year $6,989$6,987
X-32 Total net assets or fund balancesStart of year $186,725$173,228
X-33 Total liabilities and net assetsStart of year $187,103$176,690
Part XI · Reconciliation of net assets $173,228 net assets at year end
XI-1 Total revenue$187,904
XI-2 Total expenses$200,400
XI-3 Revenue less expenses−$12,496
XI-4 Net assets at start of year$186,725
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments−$1,001
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$173,228

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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