Catamount Trail Association
Nonprofit profile at a glance
- EIN
- 222528441
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-EZ 2009
- Location
- Burlington, VT, USA
- Phone
- 8028645794
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $476,269
- Expenses
- $469,448
- Assets
- $707,742
- Liabilities
- $7,871
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Highest reported compensation
- MATT WILLIAMS (EXECUTIVE DI): $72,402 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The catamount trail association is a passionate group of backcountry skiers and outdoor enthusiasts. We've been breaking trail since 1984, creating north america's longest backcountry ski trail and pioneering innovative recreation projects throughout Vermont. Our mission is to expand access to Vermont's backcountry because we believe days spent in the mountains with friends are powerful, and that those experiences should be open to everyone. We are advocates, volunteers, supporters, and trailblazers working to steward the catamount trail, manage backcountry ski terrain, permanently protect mountain lands, and expand equitable access to skiing. By building trails, community, and opportunity we connect people to Vermont's mountain landscape.
What it reported doing in 2024
Trail/terrain development, maintenance, and protection: the catamount trail association develops, manages, and conserves the catamount trail, a public-access ski trail. The catamount trail and related trails and terrain are unique resources for recreation and important conservation and economic assets for the people and the state of Vermont. The cta builds partnerships to support trails and terrain and fosters awareness and stewardship of Vermont's diverse landscapes through promotion and use of the backcountry. Cta also advocates use of trails and terrain for the recreational, economic, quality of life, and health benefits they provide.
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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 44
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.4%; rating input score 70
- Program expense ratio: 71.3%; rating input score 71
- Fundraising efficiency: $21.38 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 1.4%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 1.51; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 15.4%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: 6.8% per year; rating input score 100; 60th percentile among comparable filings
- Revenue growth: 3.2% per year; rating input score 100; 42nd percentile among comparable filings
- Asset growth: 6% per year; rating input score 100; 52nd percentile among comparable filings
Details
- Where the money goes: 70.4% of revenue deployed · 71.3% of spending went to programs
- Governance: 19 of 19 board members independent · 5 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $335K in reported program spending
- Leadership: top reported pay $72K · 20 people listed
- Consistency: 31 of 31 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: 2 filed money-flow records
- 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 — Accountability: Governance controls: 3 of 8 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 59/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- High — Sustainability: Officer compensation ratio scored 24/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.