Black Hills Trails
Nonprofit profile at a glance
- EIN
- 900966680
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2023
- Location
- Sturgis, SD, USA
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Alliance/Advocacy
Reported finances
- Revenue
- $112,926
- Expenses
- $22,778
- Assets
- $128,656
- Liabilities
- $4,216
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- Samuel Greear (Officer)
- Kevin Forester (Officer)
- Johathan Karol (Officer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To maintain and enhance the trail experience is the Black Hills
What it reported doing in 2024
To maintain and enhance the trail experience in the Black Hills of South Dakota and Wyoming. Distibutions to like 501c3 organizations with purpose of maintaining and construction of trails.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.
The verdict
SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 43
- Transparency & Controls: 100
- Sustainability: 86
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 17.3%; rating input score 17
- Program expense ratio: 86%; rating input score 86
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 79.8%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 5.65; rating input score 97; 97th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 33; 33rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 17.3% of revenue deployed · 86% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $20K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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.
- High — Financial Efficiency: Mission deployment rate scored 17/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 33/100.