Boxford Trails Association

Nonprofit profile at a glance

EIN
042649404
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Boxford, MA, USA
Phone
6176536781
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Environmental Beautification and Aesthetics

Reported finances

Revenue
$82,958
Expenses
$47,557
Assets
$1,419,182
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Jessica Grigg (President)
  • Jeffrey Hixon (Vice President)

People named in this filing

  • Jessica Grigg (President)
  • Jeffrey Hixon (Vice President)
  • Joseph Imparato (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To perserve and protect natural and aesthetically important land and wildlife habitat and preserve the rural nature of Boxford. To provide public access to Boxfords trails.

What it reported doing in 2025

Revenue derived from contributions and sale of trail guidebooks. Expenses incurred for trail maintenance and education expense.

Operating model

Revenue model
Membership-supported. 92% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 80% for direct work, and 20% for grants.

The verdict

MIXED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 14
  • Transparency & Controls: 58
  • Accountability: 70
  • Sustainability: 80
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.3%; rating input score 15
  • Program expense ratio: 15.8%; rating input score 16
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 23rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 42.7%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 29.84; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -8.6% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 15.3% of revenue deployed · 15.8% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 15/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.