Island Trails Network

Nonprofit profile at a glance

EIN
208024635
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Kodiak, AK, USA
Phone
2064866656
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Official website

Reported finances

Revenue
$755,353
Expenses
$774,937
Assets
$252,585
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Travis Cooper (Executive Director, Jan-Oct 2024)
  • Natura Richardson (Executive Director, Nov-Dec 2024)
  • Dan Urban (President)
  • Steve Paulson (Vice President)

Highest reported compensation

  • Travis Cooper (Executive Director, Jan-Oct 2024): $37,189 total reported compensation
  • Natura Richardson (Executive Director, Nov-Dec 2024): $5,556 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Develop, maintain, and promote accessible, sustainable trails. Foster a community of stewards for lands and shorelines in the Kodiak Archipelago through action, advocacy, and education.

What it reported doing in 2024

In 2024, Island Trails Network (ITN), advanced its mission to develop, maintain, and promote sustainable trails across the Kodiak Archipelago. Key accomplishments of the Trails Program include: Kodiak Short Trail Development: ITN led planning efforts for the 11.7-mile Kodiak Short Trail, a non-motorized route designed to connect residential areas, the U.S. Coast Guard Base, and recreation sites. The trail aims to improve pedestrian and cyclist safety, provide year-round access to essential services, and serve as an emergency evacuation route. ITN collaborated with local, state, and federal partners and applied for federal funding through the Active Transportation Infrastructure Investment Program (ATIIP). Adopt-a-Trail Program: ITN expanded its community stewardship initiative, encouraging individuals and groups to commit to regular trail maintenance. Activities included vegetation management, trash removal, and infrastructure improvements such as graveling and boardwalk installation. Youth Workforce Pilot Project: ITN launched a pilot program engaging Kodiak youth (ages 16 - 18) in trail and public space maintenance. Participants gained hands-on experience in trail upkeep, invasive species removal, and environmental stewardship, while receiving mentorship and career guidance in natural resource management.

Operating model

Revenue model
Grant-funded. 88% 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

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: 96
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.7%; rating input score 98
  • Program expense ratio: 95.2%; rating input score 95
  • Fundraising efficiency: $112.85 raised per $1 spent on fundraising; rating input score 88; 88th 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: 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: -2.6%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 39.9% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 31.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 97.7% of revenue deployed · 95.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $738K in reported program spending
  • Leadership: top reported pay $37K · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.