Cumberland Valley Rails to Trails Council Inc

Nonprofit profile at a glance

EIN
232630981
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Shippensburg, PA, USA
Phone
7178600444
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Environmental Beautification and Aesthetics

Official website

Reported finances

Revenue
$155,295
Expenses
$201,660
Assets
$5,373,692
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • GARRET STAHLMAN (PRESIDENT)
  • JEAN SPEARS (VICE PRESIDENT)

People named in this filing

  • GARRET STAHLMAN (PRESIDENT)
  • JEAN SPEARS (VICE PRESIDENT)
  • ROBERT SCHMIDLEIN (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the establishment of multi-use public recreation trails, primarily along abandoned railroad right-of-ways located throughout the cumberland valley region of Pennsylvania.

What it reported doing in 2024

The organization sponsors community races/marathons each year to promote health, wellness, and community engagement through active use of local trails. These events encourage residents and visitors to experience the regions paths firsthand. Entry fees from participants fund the direct costs of organizing the races, and remaining proceeds are used to maintain, improve, and expand the community trail system and related facilities. Through these events, the organization fulfills its mission to preserve and enhance safe, accessible outdoor recreation spaces for public benefit.

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 96% 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: 88
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: Limited

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: 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -29.9%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 26.65; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 11.3% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 29.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.7% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $195K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.