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.
65¢ of each $1 spent went to programs.
$166K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$166K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $1.4M in investments, Pt X · Ln 11–13
Fine: 0.8 months of spending in cash, plus $1.4M in investments.
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
$532K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
-25% vs prior year
Spent
$1.4M
To programs
65%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$1.4M
FY2023▼ -25%
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
$1.4M
FY2023▲ +13%
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
$1.1M
FY2023▲ +4%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Nov 2012.

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

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $920K Management & general 21% · $291K Fundraising 14% · $196K

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

17 people listed on the 990; $166K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$88,600Pt VII · Sec A
Director of Finance and HR
$77,900Pt 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 · $920K · in their own filed words · FY2023
01

Stewardship- In 2023, CDTC continued work to cooperatively steward the CDT including providing 15,971 volunteer hours dedicated to trail stewardship activities. This included supporting 10 volunteer projects, 5 Trail Adopter Trainings, and over 100 Trail Adopters who conducted regular trail maintenance along the CDT.

$392Kprogram expense
02

Public Information Outreach and Communication- CDTC once again hosted CDT Trail Days in Silver City, NM and welcomed over 2500 people to participate in the free and family friendly events. In addition, CDTC supported over 25 events across the CDT that reached over 2,000 people and helped raise awareness about the CDT and cooperative…

$290Kprogram expense
03

Community Engagement- CDTC began to expand support and work with the 21 Gateway Communities along the CDT including in person visits with all 21 Gateway Communities. This included launching a series of small business roundtables across Montana with Gateway Communities, and conducting the biennial Small business survey and report.

$238Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$72K
Other incomeLn 4–11$51K
Money outPt IX
$1.4M
Ln 25
Programscol B$920K
Managementcol C$291K
Fundraisingcol D$196K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$91K
Total assetsLn 16$1.6M
LiabilitiesLn 26$532K
PeoplePt VI, VII
17
listed · VII A
PaidVII A2
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$287K
Fees for servicesLn 2g$72K
Investment incomeLn 3$48K
Other incomeLn 4–11$51K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$73K
SavingsLn 2$18K
Cash and savings togetherLn 1–2$91K
InvestmentsLn 11–13$1.4M
Land, buildings, equipmentLn 10c$30K
Total assetsLn 16$1.6M
LiabilitiesLn 26$532K
Net assetsLn 32$1.1M
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 FY23End FY23
Cash and savingsLn 1–2$965K$91K
InvestmentsLn 11–13$251K$1.4M
Land, buildings, equipmentLn 10c$30K
Total assetsLn 16$1.4M$1.6M
LiabilitiesLn 26$336K$532K
Net assetsLn 32$1.0M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$166K$107K$31K$29K
Other salaries and wagesLn 7$722K$465K$133K$124K
Payroll taxesLn 10$64K$41K$12K$11K
Information technologyLn 14$12K$0$12K$0
OccupancyLn 16$16K$2K$13K$0
Conferences, conventions and meetingsLn 19$44K$29K$15K$0
Depreciation, depletion and amortizationLn 22$7K$7K$0$0
InsuranceLn 23$13K$4K$9K$0
Other expenses (24a–d)Ln 24$205K$153K$47K$6K
All other expensesLn 24e$158K$111K$20K$27K
Total functional expensesLn 25$1.4M$920K$291K$196K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.0M$1.9M$100K$1.2M 990 PDF
FY2023 Viewing $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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,437,384 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,524,924$1,266,444
I-9 Program service revenuePrior year $42,601$71,903
I-10 Investment incomePrior year $220$48,328
I-11 Other revenuePrior year $345,629$50,709
I-12 Total revenuePrior year $1,913,374$1,437,384
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $795,971$951,651
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $452,613$454,864
I-18 Total expensesPrior year $1,248,584$1,406,515
I-19 Revenue less expensesPrior year $664,790$30,869
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $1,437,384 across 10 lines filed
Lines not itemized here account for $9,023 of total revenue; see the IRS return.
VIII-1b Membership dues$12,199
VIII-1e Government grants$286,676
VIII-1f All other contributions, gifts and grants$967,569
VIII-1h Total contributions, gifts and grants$1,266,444
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$71,903
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $48,328$48,328
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $22,811$22,811
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $17,819$17,819
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,056 · Unrelated business $0 · Excluded from tax $0$1,056
VIII-12 Total revenueRelated to mission $81,982 · Unrelated business $0 · Excluded from tax $88,958$1,437,384
Part IX · Statement of functional expenses $1,406,515 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $107,383 · Management $30,580 · Fundraising $28,537$166,500
IX-7 Other salaries and wagesPrograms $465,357 · Management $132,520 · Fundraising $123,669$721,546
IX-10 Payroll taxesPrograms $41,021 · Management $11,682 · Fundraising $10,902$63,605
IX-14 Information technologyPrograms $0 · Management $11,818 · Fundraising $0$11,818
IX-16 OccupancyPrograms $2,352 · Management $13,324 · Fundraising $0$15,676
IX-19 Conferences, conventions and meetingsPrograms $29,156 · Management $14,801 · Fundraising $0$43,957
IX-22 Depreciation, depletion and amortizationPrograms $6,633 · Management $0 · Fundraising $0$6,633
IX-23 InsurancePrograms $4,431 · Management $9,049 · Fundraising $0$13,480
IX-24 Other expenses (24a–d)Programs $152,665 · Management $46,808 · Fundraising $5,838$205,311
IX-24e All other expensesPrograms $110,506 · Management $20,194 · Fundraising $27,289$157,989
IX-25 Total functional expensesPrograms $919,504 · Management $290,776 · Fundraising $196,235$1,406,515
Part X · Balance sheet $1,595,010 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $954,691$72,820
X-2 Savings and temporary cash investmentsStart of year $10,232$17,848
X-3 Pledges and grants receivableStart of year $129,980$73,533
X-8 Inventories for sale or useStart of year $12,914$10,234
X-9 Prepaid expenses and deferred chargesStart of year $3,782$5,205
X-10c Land, buildings and equipment, net$29,544
X-12 Other securitiesStart of year $250,929$1,385,826
X-16 Total assetsStart of year $1,362,528$1,595,010
X-17 Accounts payable and accrued expensesStart of year $51,496$41,417
X-19 Deferred revenueStart of year $284,378$490,256
X-26 Total liabilitiesStart of year $335,874$531,673
X-27 Net assets without donor restrictionsStart of year $915,688$914,964
X-28 Net assets with donor restrictionsStart of year $110,966$148,373
X-32 Total net assets or fund balancesStart of year $1,026,654$1,063,337
X-33 Total liabilities and net assetsStart of year $1,362,528$1,595,010
Part XI · Reconciliation of net assets $1,063,337 net assets at year end
XI-1 Total revenue$1,437,384
XI-2 Total expenses$1,406,515
XI-3 Revenue less expenses$30,869
XI-4 Net assets at start of year$1,026,654
XI-5 Net unrealized gains (losses) on investments$5,814
XI-10 Net assets at end of year$1,063,337

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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