Continental Divide Trail Coalition

Tax-deductible

Golden, CO501(c)(3)EnvironmentEIN 45-5051775Revenue $2.0M in FY2024

On file with the IRScontinentaldividetrail.org710 10th St Ste 200, 80401-5843 · Golden, COTax-exempt since Nov 2012Publicly supported charity — 170(b)(1)(A)(vi)

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Cdtc is the lead national partner working with the usfs in the administration, completion, protection, and volunteer stewardship and construction of the Continental Divide national scenic Trail.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Run by 512 volunteers and 21 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
5 of 5
filings with a surplus
Average surplus $211K a year · 15% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$114K
to officers and key staff · 6% of spending
Top officer’s pay lower than 60% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$369K
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
+37% vs prior year
Spent
$1.9M
To programs
81%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$2.0M
FY2024▲ +37%
Tap a bar for its year
Revenue by fiscal year
FY2020$923K
FY2021$1.0M
FY2022$1.9M
FY2023$1.4M
FY2024$2.0M
Expenses
$1.9M
FY2024▲ +33%
Tap a bar for its year
Expenses by fiscal year
FY2020$724K
FY2021$950K
FY2022$1.2M
FY2023$1.4M
FY2024$1.9M
Net assets
$1.2M
FY2024▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$305K
FY2021$365K
FY2022$1.0M
FY2023$1.1M
FY2024$1.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2012.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $1.5M Management & general 7% · $137K Fundraising 12% · $226K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $114K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$114,037Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A

Teresa Martinez’s $114K as Executive Director is at the 40th percentile of top reported officer pay among 1851 $1–10M 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Teresa Martinez$114,037$88,600$77,176$74,667$71,566
Steven Shattuck—$77,900$70,754$68,066$65,846

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.

See Continental Divide Trail Coalition executive salaries →

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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, protects, and maintains the Continental Divide National Scenic Trail with volunteers.

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Provided by the organization

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3 programs · $1.5M · in their own filed words · FY2024
01

Public Information Outreach and Communication

CDTC hosted CDT Trail Days in Silver City, NM and welcomed over 3500 people to participate in the free and family friendly events. In addition, CDTC supported over 20 public events across the CDT that reached over 4500 people and helped raise awareness about the CDT and cooperative stewardship efforts.

$622Kprogram expense
02

Stewardship

in 2024 CDTC continued work to cooperatively steward the CDT providing 17,305 volunteer hours dedicated to trail stewardship activities. This included supporting 12 volunteer projects, 3 adopter trainings and 338 volunteer Trail Adopters who conducted regular maintenance along the CDT.

$548Kprogram expense
03

Community Engagement

CDTC continued work with all 21 designated gateway communities and began working with new communities seeking designation in MT and NM. In January 2024 Hidalgo County Commissioners officially and unanimously passed a resolution as the 22nd Gateway Community of the CDT.

$344Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Gifts and grantsLn 1h$1.8M
Investment incomeLn 3$59K
Other incomeLn 4–11$41K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.5M
Managementcol C$137K
Fundraisingcol D$226K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.5M
LiabilitiesLn 26$369K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Government grantsLn 1e$579K
Fees for servicesLn 2g$34K
Investment incomeLn 3$59K
Other incomeLn 4–11$41K
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$96K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$204K
Land, buildings, equipmentLn 10c$39K
Total assetsLn 16$1.5M
LiabilitiesLn 26$369K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 521
VolunteersI 6512
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$91K$1.2M
InvestmentsLn 11–13$1.4M$204K
Land, buildings, equipmentLn 10c$30K$39K
Total assetsLn 16$1.6M$1.5M
LiabilitiesLn 26$532K$369K
Net assetsLn 32$1.1M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$193K$118K$70K$6K
Other salaries and wagesLn 7$925K$737K$27K$161K
Payroll taxesLn 10$76K$58K$6K$11K
Other fees for servicesLn 11g$6K$0$6K$0
Information technologyLn 14$11K$8K$3K$0
OccupancyLn 16$41K$32K$3K$6K
Conferences, conventions and meetingsLn 19$61K$58K$3K$0
Depreciation, depletion and amortizationLn 22$8K$8K$0$0
InsuranceLn 23$14K$11K$3K$0
Other expenses (24a–d)Ln 24$260K$256K$4K$0
All other expensesLn 24e$281K$228K$11K$42K
Total functional expensesLn 25$1.9M$1.5M$137K$226K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.0M$1.9M$100K$1.2M 990 PDF
FY2023 $1.4M$1.4M$31K$1.1M 990 PDF
FY2022 $1.9M$1.2M$665K$1.0M 990 PDF
FY2021 $1.0M$950K$60K$365K 990 PDF
FY2020 $923K$724K$199K$305K 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 FY2024 990 (6 parts)
Part I · Summary $1,975,590 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,266,444$1,840,555
I-9 Program service revenuePrior year $71,903$34,334
I-10 Investment incomePrior year $48,328$59,327
I-11 Other revenuePrior year $50,709$41,374
I-12 Total revenuePrior year $1,437,384$1,975,590
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $951,651$1,193,588
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $454,864$682,212
I-18 Total expensesPrior year $1,406,515$1,875,800
I-19 Revenue less expensesPrior year $30,869$99,790
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,975,590 across 10 lines filed
Lines not itemized here account for $11,108 of total revenue; see the IRS return.
VIII-1b Membership dues$4,942
VIII-1e Government grants$578,984
VIII-1f All other contributions, gifts and grants$1,256,629
VIII-1h Total contributions, gifts and grants$1,840,555
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$34,334
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $59,327$59,327
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $19,254$19,254
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $10,459$10,459
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $553 · Unrelated business $0 · Excluded from tax $0$553
VIII-12 Total revenueRelated to mission $34,887 · Unrelated business $0 · Excluded from tax $100,148$1,975,590
Part IX · Statement of functional expenses $1,875,800 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $117,517 · Management $69,823 · Fundraising $5,773$193,113
IX-7 Other salaries and wagesPrograms $736,545 · Management $27,381 · Fundraising $160,858$924,784
IX-10 Payroll taxesPrograms $57,864 · Management $6,471 · Fundraising $11,356$75,691
IX-11g Other fees for servicesPrograms $0 · Management $6,500 · Fundraising $0$6,500
IX-14 Information technologyPrograms $7,929 · Management $3,492 · Fundraising $0$11,421
IX-16 OccupancyPrograms $32,168 · Management $3,187 · Fundraising $5,562$40,917
IX-19 Conferences, conventions and meetingsPrograms $58,174 · Management $2,641 · Fundraising $0$60,815
IX-22 Depreciation, depletion and amortizationPrograms $7,737 · Management $0 · Fundraising $0$7,737
IX-23 InsurancePrograms $11,208 · Management $3,083 · Fundraising $0$14,291
IX-24 Other expenses (24a–d)Programs $255,942 · Management $3,800 · Fundraising $0$259,742
IX-24e All other expensesPrograms $228,168 · Management $10,625 · Fundraising $41,996$280,789
IX-25 Total functional expensesPrograms $1,513,252 · Management $137,003 · Fundraising $225,545$1,875,800
Part X · Balance sheet $1,540,972 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $72,820$95,517
X-2 Savings and temporary cash investmentsStart of year $17,848$1,085,452
X-3 Pledges and grants receivableStart of year $73,533$103,022
X-8 Inventories for sale or useStart of year $10,234$4,653
X-9 Prepaid expenses and deferred chargesStart of year $5,205$9,928
X-10c Land, buildings and equipment, netStart of year $29,544$38,575
X-12 Other securitiesStart of year $1,385,826$203,825
X-16 Total assetsStart of year $1,595,010$1,540,972
X-17 Accounts payable and accrued expensesStart of year $41,417$70,670
X-19 Deferred revenueStart of year $490,256$298,462
X-26 Total liabilitiesStart of year $531,673$369,132
X-27 Net assets without donor restrictionsStart of year $914,964$968,015
X-28 Net assets with donor restrictionsStart of year $148,373$203,825
X-32 Total net assets or fund balancesStart of year $1,063,337$1,171,840
X-33 Total liabilities and net assetsStart of year $1,595,010$1,540,972
Part XI · Reconciliation of net assets $1,171,840 net assets at year end
XI-1 Total revenue$1,975,590
XI-2 Total expenses$1,875,800
XI-3 Revenue less expenses$99,790
XI-4 Net assets at start of year$1,063,337
XI-5 Net unrealized gains (losses) on investments$8,713
XI-10 Net assets at end of year$1,171,840

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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