Kingdom Trail Association Inc

Nonprofit profile at a glance

EIN
030353477
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
East Burke, VT, USA
Phone
8026260737
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Recreational Centers

Reported finances

Revenue
$1,392,457
Expenses
$1,232,850
Assets
$2,029,023
Liabilities
$84,314

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

Leadership & pay

12 people listed

Executive titles in this filing

  • ABIGAIL LONG (EXECUTIVE DIRECTOR THROUGH 9/2025)
  • GEORGIA GOULD (EXECUTIVE DIRECTOR SINCE 9/2025)

Highest reported compensation

  • ABIGAIL LONG (EXECUTIVE DIRECTOR THROUGH 9/2025): $63,565 total reported compensation
  • GEORGIA GOULD (EXECUTIVE DIRECTOR SINCE 9/2025): $33,826 total reported compensation

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

Overview

Mission

Kingdom trail association is a Vermont-based non-profit corporation founded in 1994 to promote non-motorized travel and recreational opportunities in Vermont by managing, maintaining, and building trails.

What it reported doing in 2025

Provide recreational opportunities by managing, maintaining, and developing an extensive network of four-season nonmotorized trails to foster health and wellness, quality of life, and economic vitality for host communities. Trail network support entails trail membership and user services such as on-trail ambassadors, updated mapping and trail conditions tools as well as wayfinding and routing guidance through the welcome center and trail signage. Develop, support, and provide recreational opportunities for trail use, trail building, the working landscape, land stewardship, and health and wellbeing. Recreational opportunities include:1) the kingdom school program2) the kingdom trails kids ride program3) winterbike4) winter torchlight and stargazing series5) race back to school6) st. Johnsbury academy recreation unit7) the creation and installation of educational signange on the trail network about the working forest and landscape8) the game of logging and nemba trail school certificationsseasonal trail crews monitor, maintain, groom, and rehabilitate over 100 miles of existing trails across lyndon, burke, kirby, and east haven townships and help build new trails, as well as skill-development pump track for youth mountain bikers at the municipal powers park in lyndonville.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 86
  • Accountability: 95
  • Sustainability: 55
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.8%; rating input score 74
  • Program expense ratio: 75.1%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th 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; 64th 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.5%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.65; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 6.1% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 73.8% of revenue deployed · 75.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $926K in reported program spending
  • Leadership: top reported pay $64K · 12 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2018 to 2025
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.