Continental Divide Trail Coalition EIN 45-5051775

Continental Divide Trail Coalition

EIN  45-5051775 Public charity (501(c)(3)) Golden, CO
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 9/4/26 · see original filing: IRS
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Size
$1–10M
What they do
Builds, protects, and maintains the Continental Divide National Scenic Trail with volunteers.
Leadership
Teresa Martinez · Executive Director · $114K
Money in and out
$2.0M revenue, $1.9M expenses
Bottom line
81% program efficiency

Builds, protects, and maintains the Continental Divide National Scenic Trail with volunteers. For fiscal year 2024 it reported $2.0M in revenue, $1.9M in expenses, and $1.2M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$2.0M
Pt VIII · Ln 12
Total expenses
$1.9M
Pt IX · Ln 25
Net assets
$1.2M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $100K
Where spending went · Part IX cols B–D
Program services $0.81 Management & general $0.07 Fundraising $0.12
Program efficiency
81%
of spending reaches programs▲ +23% vs prior filing year
Operating runway
8.9mo
months of highly liquid reserves at operating expense rate▼ -29% vs prior filing year
Surplus margin
+5%
revenue over expenses, this year▲ +135% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$2.0M
FY2024▲ +37%
Expenses
$1.9M
FY2024▲ +33%
Total assets
$1.5M
FY2024▼ -3%
Total liabilities
$369K
FY2024▼ -31%
Total revenue
$2.0M
Pt VIII · Ln 12
Total expenses
$1.9M
Pt IX · Ln 25
Net assets
$1.2M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$100K
Total assetsPt X · Ln 16$1.5M
Program-expense ratioPt IX · col B81%
Voting members of governing bodyPt I · Ln 314
Independent voting membersPt I · Ln 414
Mission & Programs · Part III

Where the work happens

3 program services account for $1.5M of program spending, described in the organization's 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

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CContinental Divide Trail Coalition
EINHdr · item D45-5051775
Principal addressHdr · item CGolden, CO
WebsiteHdr · item Jwww.continentaldividetrail.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCO
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C30)
Ruling yearIRS BMFNov 2012

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a14
Independent voting membersPt VI · Ln 1b14
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

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 1843 $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.

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Statement of Revenue

Part VIII
Contributions & grants$1.8M · 93%
Investment income$59K · 3%
Program service revenue$34K · 2%
Other revenue$41K · 2%
Contributions & grants93%$1.8M
Investment income3%$59K
Program service revenue2%$34K
Other revenue2%$41K
— government grantsLn 1e$579K
Total revenueLn 12$2.0M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.81 Management & general $0.07 Fundraising $0.12
Program services81%$1.5M
Management & general7%$137K
Fundraising12%$226K
Total functional expensesLn 25$1.9M

Balance Sheet

Part X · end of year
CashLn 1$1.2M
Total assetsLn 16$1.5M
Total liabilitiesLn 26$369K
Total net assetsLn 32$1.2M
Months of cash on handcomputed7.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.4M · Operating expenses/yr $1.9M
8.9 months
Where the money goes
Program services
Program services $1.5M · Total expenses $1.9M
81%
Management & General
Management & general $137K · Total expenses $1.9M
7%
Fundraising
Fundraising $226K · Total expenses $1.9M
12%
Cost to raise $1
Fundraising expense (3-yr avg) $192K · Solicited contributions (3-yr avg) $1.1M
$0.17 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.8M · Total revenue $2.0M
93%
Government reliance
Government grants $579K · Total revenue $2.0M
29%
Earned-income share
Program service revenue $34K · Total revenue $2.0M
2%
Investment reliance
Investment income $59K · Total revenue $2.0M
+3%
Program self-sufficiency
Program service revenue $34K · Total expenses $1.9M
2%
Growth & trend
Revenue growth (YoY)
This year $2.0M · Prior year $1.4M
+37%
Revenue CAGR
FY2020 $923K · FY2024 $2.0M
+21%
Net-asset trend (YoY)
End of year $1.2M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $2.0M · Expenses $1.9M
+5%
Liabilities-to-Assets
Total liabilities — · Total assets $1.5M
Net-asset ratio
Net assets $1.2M · Total assets $1.5M
76%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) $204K · Total assets (Pt X, ln 16) $1.5M
13%
People & payroll
Highest Reported Total Compensation
Individual Teresa Martinez · Reported title Executive Director · Highest reported compensation $114K · Total expenses $1.9M
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.2M · Total expenses $1.9M
64%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 81%
Overhead ratio 7%
Fundraising cost ratio 12%
Revenue growth 37%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$25K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$2.0M revenue · viewing · ⤓ 990 PDF
FY2023$1.4M revenue · ⤓ 990 PDF
FY2022$1.9M revenue · ⤓ 990 PDF
FY2021$1.0M revenue · ⤓ 990 PDF
FY2020$923K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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