Arizona Trail Association
Nonprofit profile at a glance
- EIN
- 860762149
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Tucson, AZ, USA
- Phone
- 6022524794
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Leadership Development
Reported finances
- Revenue
- $1,591,480
- Expenses
- $1,412,468
- Assets
- $732,868
- Liabilities
- $106,844
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- MATTHEW NELSON (EXECUTIVE DIRECTOR)
- SHAWN REDFIELD (DIRECTOR/PRESIDENT FROM 03/5/24)
- AMBIKA BALASUBRAMANIYAN (PRESIDENT UNTIL 03/5/24)
Highest reported compensation
- MATTHEW NELSON (EXECUTIVE DIRECTOR): $100,487 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To coordinate the planning, development, and promotion of the Arizona trail for recreational and educational experiences of nonmotorized trail users.
What it reported doing in 2024
Worked with over 1,700 volunteers who contributed more than 18,700 hours of volunteer service. Recruited and trained 8 new segment stewards and 2 new regional stewards for a total of 156 statewide. Hosted 95 single and multi-day volunteer trail work events, which included 9 trail skills institute classes. 18 volunteer sawyers cleared over 100 trees on the azt. Finalized 20 miles of trail reroutes, which removed the trail from roads and other unsustainable areas to support the national trails system act. Installed 2 steel gates and 10 rollover gates. Installed 4 highway signs, 2 forest road signs, 2 new trailhead signs, 19 steel navigational signs, and 1 interpretive sign on the trail. Updated 31 trail and trailhead signs to complement new trail construction along an updated passage. Facilitated 9 veterans work weekends, engaging 114 military-affiliated volunteers. Engaged over 680 youth in trail exploration and maintenance activities. Served 77 girls in the mountain biking program for young women, introducing them to trail maintenance.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.6%; rating input score 74
- Program expense ratio: 80.3%; rating input score 80
- Fundraising efficiency: $14.62 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 11.2%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 0.52; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 0.15; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 7.1%; rating input score 47; 47th percentile among comparable filings
Growth
- Program expense growth: 12.9% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: 13.1% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 6.7% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 73.6% of revenue deployed · 80.3% of spending went to programs
- Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.1M in reported program spending
- Leadership: top reported pay $100K · 11 people listed
- Highest-paid contractors: 2 contractors listed · $239K reported
- Consistency: 34 of 34 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Fundraising efficiency scored 50/100.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
- Moderate — Sustainability: Officer compensation ratio scored 47/100.