Cowlitz Timber Trails Association EIN 91-0862001 Form 990 (PDF) Claim this org

Cowlitz Timber Trails Association FY2023 filing

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Safeguard member safety and quality of life, protecting the property's natural beauty and assets. For fiscal year 2023 it reported $1.3M in revenue, $1.3M in expenses, and $1.5M in net assets.Pt I

Type
Mutual-benefit / member-serving · Recreation & Sports
Location
Salkum, WA
Website
www.cowlitztimbertrails.com
Filings
4 on file (2021–2023)
Revenue
$1.3MFY2023
Expenses
$1.3M
Net assets
$1.5M
People
1
Filings
4
Updates
0
More identity details & actions ⌄
EIN  91-0862001 Mutual-benefit / member-serving Salkum, WA
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →
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Size
$1–10M
What they do
Safeguard member safety and quality of life, protecting the property's natural beauty and assets.
Leadership
Tammy Manes · President
Money in and out
$1.3M revenue, $1.3M expenses
Bottom line
-0.1% surplus margin
Reported financial activity · FY2023
Total revenue
$1.3M
Pt VIII · Ln 12
Total expenses
$1.3M
Pt IX · Ln 25
Net assets
$1.5M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$1K
Where spending went · Part IX cols B–D
Program services $0.93 Management & general $0.07
Surplus margin
-0.1%
revenue over expenses, this year
Program spending
93%
of expenses reach programs

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$1.3M
FY2023▲ +30%
Expenses
$1.3M
FY2023▲ +34%
Total assets
$1.7M
FY2023▲ +9%
Total liabilities
$125K
FY2023▲ +74%
Total revenue
$1.3M
Pt VIII · Ln 12
Total expenses
$1.3M
Pt IX · Ln 25
Net assets
$1.5M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$1K
Total assetsPt X · Ln 16$1.7M
Program-expense ratioPt IX · col B93%
Voting members of governing bodyPt I · Ln 313
Independent voting membersPt I · Ln 413

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCowlitz Timber Trails Association
EINHdr · item D91-0862001
Principal addressHdr · item CSalkum, WA
WebsiteHdr · item Jwww.cowlitztimbertrails.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(7) · active
NTEE classificationIRS BMFRecreation & Sports (N31)
Ruling yearIRS BMFDec 2017

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a13
Independent voting membersPt VI · Ln 1b13
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2022.
01

1. Sales of recreational supplies and services for the convenience of the association's members. 2. Maintance, repair, and general upkeep of the association's property for the use by the membership. 3. Sales of recreational supplies and service for the convenience of the association's members.

Pt IX · col B

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Statement of Revenue

Part VIII
Contributions & grants$687K · 53%
Program service revenue$410K · 32%
Other revenue$186K · 14%
Contributions & grants53%$687K
Program service revenue32%$410K
Other revenue14%$186K
Investment income$5K
Total revenueLn 12$1.3M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.93 Management & general $0.07
Program services93%$1.2M
Management & general7%$95K
Total functional expensesLn 25$1.3M

Balance Sheet

Part X · end of year
CashLn 1$505K
Total assetsLn 16$1.7M
Total liabilitiesLn 26$125K
Total net assetsLn 32$1.5M
Months of cash on handcomputed4.7

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $505K · Operating expenses/yr $1.3M
4.7 months
Where the money goes
Program services
Program services $1.2M · Total expenses $1.3M
93%
Management & General
Management & general $95K · Total expenses $1.3M
7%
Fundraising
Fundraising $0 · Total expenses $1.3M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $637K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $687K · Total revenue $1.3M
53%
Government reliance
Government grants — · Total revenue $1.3M
Earned-income share
Program service revenue $410K · Total revenue $1.3M
32%
Investment reliance
Investment income $5K · Total revenue $1.3M
+0.4%
Program self-sufficiency
Program service revenue $410K · Total expenses $1.3M
32%
Growth & trend
Revenue growth (YoY)
This year $1.3M · Prior year $994K
+30%
Net-asset trend (YoY)
End of year $1.5M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.3M · Expenses $1.3M
-0.1%
Liabilities-to-Assets
Total liabilities — · Total assets $1.7M
Net-asset ratio
Net assets $1.5M · Total assets $1.7M
93%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.7M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Tammy Manes · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $1.3M
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $424K · Total expenses $1.3M
33%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 93%
Overhead ratio 7%
Fundraising cost ratio 0%
Revenue growth 30%
Legal fee ratio 0.09%
Accounting fee ratio 0.5%

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.

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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)$1.4M revenue · ⤓ 990 PDF
FY2023$1.3M revenue · viewing · ⤓ 990 PDF
FY2022$994K revenue · ⤓ 990 PDF
FY2021$1.3M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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