Friends of the Trails

Nonprofit profile at a glance

EIN
475540088
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Crossville, TN, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Environmental Beautification and Aesthetics

Reported finances

Revenue
$46,913
Expenses
$29,747
Assets
$60,181
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • JOHN CONRAD (PRESIDENT)

People named in this filing

  • JOHN CONRAD (PRESIDENT)
  • MIKE DURNWALD (TREASURY)

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

Support non profits in building walking

What it reported doing in 2025

This organization provides support for other non profit organizations to build walking and bike trails around the non profit organizations area

Operating model

Revenue model
Membership-supported. 69% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 82
  • Sustainability: 73
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 99.7%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: 36.6%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 2.02; rating input score 66; 66th 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: -56.1% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -7.4% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: 33.3% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 99.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $30K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.