Cowlitz Timber Trails Association

Nonprofit profile at a glance

EIN
910862001
IRS 990 coverage
2017–2023
Forms available
Form 990 2023
Location
Salkum, WA, USA
Phone
3609852788
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Recreational Centers

Official website

Reported finances

Revenue
$1,358,834
Expenses
$1,431,209
Assets
$1,556,820
Liabilities
$79,709

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • TONY IHLEN (PRESIDENT)

People named in this filing

  • TONY IHLEN (PRESIDENT)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote and insure the safety and quality of life of the memebers and their guests while at ctta, and preserve and protect the natural beauty and use of the associations property and assets.

What it reported doing in 2023

1. Sales of recreational supplies and services for the convenience of the association's members. 2. Maintance, repair, and general upkeep of the association's property for the use by the membership. 3. Sales of recreational supplies and service for the convenience of the association's members.

Operating model

Revenue model
Membership-supported. 60% of the money available for current operations came from membership dues.
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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 83
  • Accountability: 70
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.1%; rating input score 98
  • Program expense ratio: 93.1%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: Pass

Sustainability

  • Operating margin: -5.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 16% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 12.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 98.1% of revenue deployed · 93.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2017 to 2023
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.