Friends of the Columbia Greenway Rail Trail

Nonprofit profile at a glance

EIN
275237781
IRS 990-EZ coverage
2015–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Westfield, MA, USA
Phone
4135792890
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Official website

Reported finances

Revenue
$15,731
Expenses
$10,197
Assets
$64,525
Liabilities
$605

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Carmel Steger (President)

People named in this filing

  • John Tassinari (Treasurer)
  • Carmel Steger (President)
  • Chris Steger (Director)

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

To blaze new trails for a bicycle and pedestrian friendly westfield, to promote healthy and active lifestyle, to create a sense of community and connectedness, to support a vibrant and creative local economy, and to provide equitable access to safe, viable and active alternative transportation routes in westfield.

What it reported doing in 2025

Achieve design and construction of the columbia greenway rail trail and encourage shared maintenance of the publicly owned trail to lessendens of local government.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

MIXED - The filed numbers largely add up 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: 12
  • Transparency & Controls: 82
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.5%; rating input score 10
  • Program expense ratio: 14.7%; rating input score 15

Transparency & Controls

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

Sustainability

  • Operating margin: 35.2%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 6.33; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -9.5% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 9.5% of revenue deployed · 14.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 10/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.