Gogebic Range Trail Authority Inc

Nonprofit profile at a glance

EIN
382929362
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Bessemer, MI, USA
Phone
9063641398
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$188,661
Expenses
$220,410
Assets
$291,356
Liabilities
$1

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Karen Gullan (Vice President)
  • Jerry Nezworski (President)

People named in this filing

  • Susan Kangas (Treasurer)
  • Karen Gullan (Vice President)
  • Kami Haffenbredl (Secretary)

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

The Gogebic Range Trail Authority, Inc. is dedicated to the development, maintenance, and safe operation of public recreational trails. Our mission is to provide high-quality motorized and non-motorized trail systems for the community and visitors, ensuring environmental stewardship and promoting local tourism through safe and accessible trail infrastructure

What it reported doing in 2024

In the 2024 fiscal year, the Gogebic Range Trail Authority successfully maintained and improved over 100 miles of public trails. Key accomplishments included: Infrastructure Projects: Completed major trail reconstruction and repairs, including significant gravel work on Trail 2 and professional engineering for trail re-routes (Coleman Engineering). Trail Safety & Maintenance: Performed intensive grooming and brush clearing using a fleet of specialized machinery, including the acquisition and deployment of a new Polaris Ranger and maintenance of Tucker grooming equipment. Community Engagement: Hosted annual member banquets and safety awareness events to promote responsible trail use and support local outdoor recreation tourism. Environmental Stewardship: Executed bridge repairs and erosion control measures (Trail-Bridge 18 and Trail Repairs 11-15) to ensure trail sustainability and protection of local waterways."

Operating model

Revenue model
Grant-funded. 61% of the money available for current operations came from government grants.
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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: $50.08 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th 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: -16.8%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 54th 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 · 91.1% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $201K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2016 to 2024
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 16/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.