The Trail Youth

Tax-deductible

North Bend, WA501(c)(3)Youth DevelopmentEIN 47-4451049

The Trail Youth's mission is to remove negative labels for teens ages 13-19 facing difficult challenges in their lives. The Trail Youth provides mentorship, barista training, leadership development and community out reach in North Bend, Washington.

501(c)(3) charity; gifts are tax-deductible.
58¢ of each $1 spent went to programs.
Run by 101 volunteers and 9 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
3 of 4
filings with a surplus
Average surplus $71K a year · 13% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
58%
of spending
Worth a look: 58% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 14% of spending
Top officer’s pay higher than 72% of similar orgs
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $32K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$97K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$656K
-7% vs prior year
Spent
$588K
To programs
58%
Net assets
$471K
By yearFY2020–FY2024
Revenue
$656K
FY2024▼ -7%
Revenue by fiscal year
FY2020$192K
FY2021$495K
FY2022$339K
FY2023$709K
FY2024$656K
Expenses
$588K
FY2024▲ +15%
Expenses by fiscal year
FY2020Not on file
FY2021$380K
FY2022$437K
FY2023$510K
FY2024$588K
Net assets
$471K
FY2024▲ +17%
Net assets by fiscal year
FY2020$187K
FY2021$302K
FY2022$204K
FY2023$403K
FY2024$471K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2015.

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

Where the money goes

58 cents of each dollar spent went to programs.

Program services 58% · $340K Management & general 17% · $98K Fundraising 26% · $150K

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

Who runs it and what they're paid

7 people listed on the 990; $80K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$79,700Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Tonya Guinn’s $80K as Executive Dir. is at the 72nd percentile of top reported officer pay among 1992 $100K–1M youth development 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
Tonya Guinn$79,700$78,616$74,813$60,361$45,543
Kristen Zuray————$39,583

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 The Trail Youth 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 15aNo

Programs and updates

Mentors teens facing challenges with barista training, leadership, and community outreach.

Provided by the organization

This section is blank until The Trail Youth claims this page.

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1 program service account for $340K of program spending, described in the organization's own filed words · FY2024.
01

The Trail Youth is a non-profit organization building bridges between youth and the many resources available. The Trail Youth helps youth, ages 13-19, by promoting stable, nurturing relationships with mentors and promoting a safe environment for students through a youth coffee shop.

$340Kprogram expense

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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$32K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$656K
Ln 12
Gifts and grantsLn 1h$493K
Fees for servicesLn 2g$160K
Other incomeLn 4–11$3K
Money outPt IX
$588K
Ln 25
Programscol B$340K
Managementcol C$98K
Fundraisingcol D$150K
Owns and owesPt X
$471K
net assets · Ln 32
Cash and savingsLn 1–2$115K
Total assetsLn 16$568K
LiabilitiesLn 26$97K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$493K
Government grantsLn 1e$41K
Noncash giftsLn 1g$4K
Fees for servicesLn 2g$160K
Investment incomeLn 3$94
Other incomeLn 4–11$3K
Gains on assetsLn 7$68
Total revenueLn 12$656K
Assets in detailPt X, end of year
CashLn 1$114K
SavingsLn 2$103
Cash and savings togetherLn 1–2$115K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$152K
Other assetsLn 15$0
Total assetsLn 16$568K
LiabilitiesLn 26$97K
Net assetsLn 32$471K
OperationsPt I, VI
EmployeesI 59
VolunteersI 6101
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$115K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$177K$152K
Total assetsLn 16$532K$568K
LiabilitiesLn 26$129K$97K
Net assetsLn 32$403K$471K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$80K$48K$8K$24K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$241K$145K$24K$72K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$29K$17K$3K$9K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$16K$16K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$12K$12K
Advertising and promotionLn 12$6K$5K$289
Office expensesLn 13$13K$4K$9K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$43K$34K$4K$4K
TravelLn 17$2K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$38K$30K$4K$4K
InsuranceLn 23$12K$10K$1K$1K
Other expenses (24a–d)Ln 24$95K$51K$7K$36K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$588K$340K$98K$150K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $656K$588K$68K$471K 990 PDF
FY2023 $709K$510K$199K$403K 990 PDF
FY2022 $339K$437K−$98K$204K 990 PDF
FY2021 $495K$380K$115K$302K 990 PDF
FY2020 $192K$187K 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 (4 parts)
Part VIII · Statement of revenue $656,180 across 12 lines filed
VIII-1e Government grants$40,999
VIII-1f All other contributions, gifts and grants$451,682
VIII-1g Noncash contributions (included above)$3,829
VIII-1h Total contributions, gifts and grants$492,681
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $160,345$160,345
VIII-3 Investment incomeExcluded from tax $26$26
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $660$660
VIII-7 Net gain or loss on sales of assetsRelated to mission $68$68
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,400$2,400
VIII-12 Total revenueRelated to mission $162,813 · Excluded from tax $686$656,180
Part IX · Statement of functional expenses $588,042 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $47,820 · Management $7,970 · Fundraising $23,910$79,700
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $144,860 · Management $24,143 · Fundraising $72,430$241,433
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $17,102 · Management $2,850 · Fundraising $8,551$28,503
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $15,691$15,691
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $12,289$12,289
IX-12 Advertising and promotionManagement $5,497 · Fundraising $289$5,786
IX-13 Office expensesPrograms $4,052 · Management $9,213$13,265
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $34,266 · Management $4,284 · Fundraising $4,283$42,833
IX-17 TravelManagement $1,778$1,778
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $30,344 · Management $3,793 · Fundraising $3,793$37,930
IX-23 InsurancePrograms $9,816 · Management $1,227 · Fundraising $1,227$12,270
IX-24 Other expenses (24a–d)Programs $51,398 · Management $7,424 · Fundraising $35,918$94,740
IX-24e All other expensesManagement $1,824$1,824
IX-25 Total functional expensesPrograms $339,658 · Management $97,983 · Fundraising $150,401$588,042
Part X · Balance sheet $568,386 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $89,098$114,417
X-2 Savings and temporary cash investmentsStart of year $1,950$103
X-3 Pledges and grants receivableStart of year $171,600$235,433
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $3,737$3,737
X-9 Prepaid expenses and deferred chargesStart of year $8,335$5,646
X-10c Land, buildings and equipment, netStart of year $177,303$152,415
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $80,189$56,635
X-15 Other assets$0
X-16 Total assetsStart of year $532,212$568,386
X-17 Accounts payable and accrued expensesStart of year $31,351$22,801
X-25 Other liabilitiesStart of year $97,744$74,330
X-26 Total liabilitiesStart of year $129,095$97,131
X-27 Net assets without donor restrictionsStart of year $191,954$235,822
X-28 Net assets with donor restrictionsStart of year $211,163$235,433
X-32 Total net assets or fund balancesStart of year $403,117$471,255
X-33 Total liabilities and net assetsStart of year $532,212$568,386
Part XI · Reconciliation of net assets $471,255 net assets at year end
XI-1 Total revenue$656,180
XI-2 Total expenses$588,042
XI-3 Revenue less expenses$68,138
XI-4 Net assets at start of year$403,117
XI-10 Net assets at end of year$471,255

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

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