Huron Waterloo Pathways Initiative

Nonprofit profile at a glance

EIN
821605735
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Ann Arbor, MI, USA
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Environmental Beautification and Aesthetics

Official website

Reported finances

Revenue
$4,097,391
Expenses
$3,428,401
Assets
$5,839,162
Liabilities
$176,846

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

Leadership & pay

18 people listed

Highest reported compensation

  • CHRISTOPHER HAMP (EXECUTIVE DI): $119,533 total reported compensation
  • MACKENZIE WISNIEWSKI (CHIEF OF STA): $101,523 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To facilitate development and promote enjoyment of regional trails connecting people, communities, and nature.

What it reported doing in 2025

The huron waterloo pathways initiative (hwpi) is a 501(c)(3) nonprofit organization whose mission is to facilitate development and promote enjoyment of regional trails connecting people, communities, and nature. Our model is based on a public-private partnerships, whereby hwpi supports the creation of public community trails with county and local government agenices througioub southeast Michigan and beyond. Our roles in trail development include private and public fundraising; public engagement; communications, and community outreach, focusing not only on physically building and maintaining trails, but raising awareness of the many benefits of outdoor recreation - including both mental and physical health; environmental impact and sustainability; nature access; education; local econmic development; and more.

Operating model

Revenue model
Grant-funded. 72% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 98% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.7%; rating input score 70
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: $15.83 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 16.3%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 69.7% of revenue deployed · 83.3% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $120K · 18 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.