Our mission is to develop, protect, and enhance the Central Oregon mountain bike experience through trail stewardship, advocacy, collaboration, and education.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
Run by 3,050 volunteers and 6 employees.
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
5 of 6
filings with a surplus
Average surplus $97K a year · 16% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$102K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Plus $504K in investments, Pt X · Ln 11–13
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $2K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$34K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$913K
+27% vs prior year
Spent
$766K
To programs
68%
Net assets
$772K
By yearFY2020–FY2025
Revenue
$913K
FY2025▲ +27%
Tap a bar for its year
Revenue by fiscal year
FY2020$228K
FY2021$552K
FY2022$470K
FY2023$731K
FY2024$717K
FY2025$913K
Expenses
$766K
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$161K
FY2021$291K
FY2022$449K
FY2023$631K
FY2024$731K
FY2025$766K
Net assets
$772K
FY2025▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$361K
FY2021$622K
FY2022$643K
FY2023$750K
FY2024$737K
FY2025$772K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1998.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $525K Management & general 14% · $109K Fundraising 17% · $133K

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

15 people listed on the 990; $102K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$101,681Pt VII · Sec A
President
$0Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Emmy Andrews’s $102K as Executive Director is at the 81st percentile of top reported officer pay among 1989 $100K–1M 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

NameFY2025FY2021
Emmy Andrews$101,681—
Emmy Andews—$84,183

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 Central Oregon Trail Alliance 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

Promotes trail biking through stewardship, education, and cooperation with land managers and users.

Questions for Central Oregon Trail Alliance

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Provided by the organization

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1 program · $525K · in their own filed words · FY2025
01

To promote trail bicycling opportunities through stewardship, environmental, and social responsibility, education, and a spirit of cooperation among all trail users and land management agencies.

$525Kprogram 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 2 funders$2K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$913K
Ln 12
Gifts and grantsLn 1h$873K
Investment incomeLn 3$21K
Fees for servicesLn 2g$19K
Money outPt IX
$766K
Ln 25
Programscol B$525K
Managementcol C$109K
Fundraisingcol D$133K
Owns and owesPt X
$772K
net assets · Ln 32
Cash and savingsLn 1–2$235K
Total assetsLn 16$806K
LiabilitiesLn 26$34K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$873K
Government grantsLn 1e$0
Noncash giftsLn 1g$2K
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$19K
Investment incomeLn 3$21K
Gains on assetsLn 7−$204
Total revenueLn 12$913K
Assets in detailPt X, end of year
CashLn 1$178K
SavingsLn 2$57K
Cash and savings togetherLn 1–2$235K
InvestmentsLn 11–13$504K
Land, buildings, equipmentLn 10c$56K
Total assetsLn 16$806K
LiabilitiesLn 26$34K
Net assetsLn 32$772K
OperationsPt I, VI
EmployeesI 56
VolunteersI 63,050
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$656K$235K
InvestmentsLn 11–13$504K
Land, buildings, equipmentLn 10c$122K$56K
Total assetsLn 16$779K$806K
LiabilitiesLn 26$42K$34K
Net assetsLn 32$737K$772K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$108K$54K$54K
Other salaries and wagesLn 7$271K$172K$16K$83K
Pension plan contributionsLn 8$2K$2K$144$743
Other employee benefitsLn 9$18K$11K$1K$5K
Payroll taxesLn 10$31K$19K$6K$7K
Accounting feesLn 11c$23K$97$23K
Other fees for servicesLn 11g$127K$124K$3K
Office expensesLn 13$18K$4K$4K$10K
Information technologyLn 14$4K$808$3K
OccupancyLn 16$31K$31K
TravelLn 17$9K$6K$1K$2K
Conferences, conventions and meetingsLn 19$11K$7K$3K$816
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$103K$85K$0$18K
Total functional expensesLn 25$766K$525K$109K$133K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $913K$766K$147K$772K 990 PDF
FY2024 $717K$731K−$14K$737K 990 PDF
FY2023 $731K$631K$100K$750K 990 PDF
FY2022 $470K$449K$21K$643K 990 PDF
FY2021 $552K$291K$261K$622K 990 PDF
FY2020 $228K$161K$66K$361K 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 FY2025 990 (6 parts)
Part I · Summary $913,163 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $705,369$873,158
I-9 Program service revenuePrior year $0$19,330
I-10 Investment incomePrior year $11,822$20,691
I-11 Other revenuePrior year $0−$16
I-12 Total revenuePrior year $717,191$913,163
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$430,429
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $730,894$336,024
I-18 Total expensesPrior year $730,894$766,453
I-19 Revenue less expensesPrior year −$13,703$146,710
Part VI · Governance 14 of 14 board members independent, 2 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $913,163 across 13 lines filed
Lines not itemized here account for −$16 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$106,983
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$766,175
VIII-1g Noncash contributions (included above)$2,075
VIII-1h Total contributions, gifts and grants$873,158
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $19,330 · Unrelated business $0 · Excluded from tax $0$19,330
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $20,895$20,895
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax −$204−$204
VIII-12 Total revenueRelated to mission $19,330 · Unrelated business $0 · Excluded from tax $20,675$913,163
Part IX · Statement of functional expenses $766,453 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $53,863 · Management $53,863$107,726
IX-7 Other salaries and wagesPrograms $172,169 · Management $16,048 · Fundraising $83,000$271,217
IX-8 Pension plan contributionsPrograms $1,541 · Management $144 · Fundraising $743$2,428
IX-9 Other employee benefitsPrograms $11,169 · Management $1,041 · Fundraising $5,384$17,594
IX-10 Payroll taxesPrograms $18,817 · Management $5,644 · Fundraising $7,003$31,464
IX-11c Accounting feesPrograms $97 · Management $22,753$22,850
IX-11g Other fees for servicesPrograms $123,550 · Fundraising $3,440$126,990
IX-13 Office expensesPrograms $3,902 · Management $4,151 · Fundraising $9,717$17,770
IX-14 Information technologyManagement $808 · Fundraising $3,300$4,108
IX-16 OccupancyPrograms $30,612$30,612
IX-17 TravelPrograms $6,431 · Management $1,086 · Fundraising $1,825$9,342
IX-19 Conferences, conventions and meetingsPrograms $7,091 · Management $2,986 · Fundraising $816$10,893
IX-22 Depreciation, depletion and amortizationPrograms $8,021$8,021
IX-23 InsurancePrograms $2,899$2,899
IX-24 Other expenses (24a–d)Programs $84,753 · Management $0 · Fundraising $17,786$102,539
IX-25 Total functional expensesPrograms $524,915 · Management $108,524 · Fundraising $133,014$766,453
Part X · Balance sheet $806,354 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $656,173$177,891
X-2 Savings and temporary cash investments$56,639
X-8 Inventories for sale or use$5,906
X-9 Prepaid expenses and deferred charges$6,469
X-10c Land, buildings and equipment, netStart of year $122,443$55,727
X-11 Publicly traded securities$503,722
X-16 Total assetsStart of year $778,616$806,354
X-17 Accounts payable and accrued expensesStart of year $41,560$34,204
X-26 Total liabilitiesStart of year $41,560$34,204
X-27 Net assets without donor restrictionsStart of year $591,094$704,263
X-28 Net assets with donor restrictionsStart of year $145,962$67,887
X-32 Total net assets or fund balancesStart of year $737,056$772,150
X-33 Total liabilities and net assetsStart of year $778,616$806,354
Part XI · Reconciliation of net assets $772,150 net assets at year end
XI-1 Total revenue$913,163
XI-2 Total expenses$766,453
XI-3 Revenue less expenses$146,710
XI-4 Net assets at start of year$737,056
XI-5 Net unrealized gains (losses) on investments−$333
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments−$111,283
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$772,150

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

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