Cumberland Gap Trail Alliance

Nonprofit profile at a glance

EIN
992509342
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025
Location
Harrogate, TN, USA
Phone
2294125028
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Parks and Playgrounds

Official website

Reported finances

Revenue
$4,949
Expenses
$12,497
Assets
$603
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • John Miele (President)
  • Mary Mars (Vice President)

People named in this filing

  • John Miele (President)
  • Mary Mars (Vice President)
  • Cara Riggs (Secretary / 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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

One of the primary purposes of the organization is to improve outdoor recreation opportunities in the region around Cumberland Gap. Specifically, this is being done through providing active mobility equipment for disabled persons to allow them to traverse trails on the national park and state parks in the region.

What it reported doing in 2025

Organized and lead a 250 mile relay hike to celebrate the 250th anniversary of Daniel Boone's marking of the Boone Trace.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 82
  • Sustainability: 20
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.3%; rating input score 86

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -152.5%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 10; 10th 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 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -143.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -175.1% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -172.4% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $11K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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 — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.