South Summit Trails Foundation

Tax-deductible

Oakley, UT501(c)(3)Since 2015Recreation & SportsEIN 47-5114216Revenue $321K in FY2025

On file with the IRSsouthsummittrails.orgPo Box 336, 84055-0336 · Oakley, UTTax-exempt since Mar 2016Publicly supported — 509(a)(2)

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The mission of South Summit Trails Foundation is to enhance the lives of community members through a system of interconnected and continuous regional and community trails connected throughout the South Summit area of Summit County, Utah.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Run by 25 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $30K a year · 13% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
25 mo
of spending, in cash
Looks good: 25.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $89K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% 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
$321K
-41% vs prior year
Spent
$150K
To programs
98%
Net assets
$315K
By yearFY2020–FY2025
Revenue
$321K
FY2025▼ -41%
Tap a bar for its year
Revenue by fiscal year
FY2020$89K
FY2021$81K
FY2022$104K
FY2023$206K
FY2024$545K
FY2025$321K
Expenses
$150K
FY2025▼ -75%
Tap a bar for its year
Expenses by fiscal year
FY2020$112K
FY2021$17K
FY2022$160K
FY2023$124K
FY2024$602K
FY2025$150K
Net assets
$315K
FY2025▲ +105%
Tap a bar for its year
Net assets by fiscal year
FY2020$99K
FY2021$181K
FY2022$129K
FY2023$211K
FY2024$154K
FY2025$315K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2016.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $147K Management & general 2% · $3K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation
Director, President and Treasurer
$0Pt VII · Sec A
Director and Vice President
$0Pt VII · Sec A
Director, Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See South Summit Trails Foundation 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

Builds and maintains trails connecting communities in the South Summit area.

Questions for South Summit Trails Foundation

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Provided by the organization

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1 program · $147K · in their own filed words · FY2025
01

South Summit Trails Foundation works to establish new, non-motorized trails for bike riding, running, equestrian uses, hiking, and any other related activity. We also work to maintain and reclaim existing trails in the South Summit area.

$147Kprogram 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 4 funders$89K
See all 4 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$321K
Ln 12
Gifts and grantsLn 1h$314K
Investment incomeLn 3$7K
Money outPt IX
$150K
Ln 25
Programscol B$147K
Managementcol C$3K
Owns and owesPt X
$315K
net assets · Ln 32
Cash and savingsLn 1–2$315K
Total assetsLn 16$315K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$314K
Government grantsLn 1e$178K
Noncash giftsLn 1g$116K
Fundraising eventsLn 1c$0
Investment incomeLn 3$7K
Total revenueLn 12$321K
Assets in detailPt X, end of year
CashLn 1$19K
SavingsLn 2$296K
Cash and savings togetherLn 1–2$315K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$315K
LiabilitiesLn 26$0
Net assetsLn 32$315K
OperationsPt I, VI
EmployeesI 50
VolunteersI 625
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$154K$315K
InvestmentsLn 11–13$0$0
Total assetsLn 16$154K$315K
LiabilitiesLn 26$0$0
Net assetsLn 32$154K$315K
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$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$2K$0$2K$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$0$0$0$0
Advertising and promotionLn 12$904$354$550$0
Office expensesLn 13$371$371$0$0
Information technologyLn 14$1K$1K$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$2K$951$629$0
Other expenses (24a–d)Ln 24$144K$144K$18$0
Total functional expensesLn 25$150K$147K$3K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $321K$150K$171K$315K 990 PDF
FY2024 $545K$602K−$57K$154K 990 PDF
FY2023 $206K$124K$82K$211K 990 PDF
FY2022 $104K$160K−$56K$129K 990 PDF
FY2021 $81K$17K$64K$181K 990 PDF
FY2020 $89K$112K−$23K$99K 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 FY2025 990 (6 parts)
Part I · Summary $320,777 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $535,270$314,009
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $10,191$6,768
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $545,461$320,777
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 $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $602,265$150,097
I-18 Total expensesPrior year $602,265$150,097
I-19 Revenue less expensesPrior year −$56,804$170,680
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $320,777 across 11 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$177,875
VIII-1f All other contributions, gifts and grants$136,134
VIII-1g Noncash contributions (included above)$116,011
VIII-1h Total contributions, gifts and grants$314,009
VIII-3 Investment incomeRelated to mission $6,768 · Unrelated business $0 · Excluded from tax $0$6,768
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $6,768 · Unrelated business $0 · Excluded from tax $0$320,777
Part IX · Statement of functional expenses $150,097 across 30 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 $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
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 $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $1,861 · Fundraising $0$1,861
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 $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $354 · Management $550 · Fundraising $0$904
IX-13 Office expensesPrograms $371 · Management $0 · Fundraising $0$371
IX-14 Information technologyPrograms $1,217 · Management $0 · Fundraising $0$1,217
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $951 · Management $629 · Fundraising $0$1,580
IX-24 Other expenses (24a–d)Programs $144,146 · Management $18 · Fundraising $0$144,164
IX-25 Total functional expensesPrograms $147,039 · Management $3,058 · Fundraising $0$150,097
Part X · Balance sheet $315,010 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $10,264$18,656
X-2 Savings and temporary cash investmentsStart of year $143,669$296,354
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $153,933$315,010
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $21,260$46,843
X-28 Net assets with donor restrictionsStart of year $132,673$268,167
X-32 Total net assets or fund balancesStart of year $153,933$315,010
X-33 Total liabilities and net assetsStart of year $153,933$315,010
Part XI · Reconciliation of net assets $315,010 net assets at year end
XI-1 Total revenue$320,777
XI-2 Total expenses$150,097
XI-3 Revenue less expenses$170,680
XI-4 Net assets at start of year$153,933
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$0
XI-9 Other changes in net assets−$9,603
XI-10 Net assets at end of year$315,010

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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