Linn County Trails Association
Nonprofit profile at a glance
- EIN
- 421359081
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990 2024, Form 990-EZ 2025, Form 990-N 2018
- Location
- Cedar Rapids, IA, USA
- Phone
- 3193102022
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Parks and Playgrounds
Reported finances
- Revenue
- $183,575
- Expenses
- $194,101
- Assets
- $290,306
- Liabilities
- $44,761
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- JOHN BOGERT (President)
People named in this filing
- JOHN BOGERT (President)
- CRAIG MILLER (VicePresident)
- KEVIN KIRCHNER (Treasurer)
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
Advocate and support development of multiuse trails
What it reported doing in 2025
Cemar Trail - Final Segment of Cedar Rapids-Marion Connection
Operating model
- Revenue model
- Donor-supported. 94% of the money available for current operations came from contributions and gifts.
- Distribution model
- Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.
The verdict
SUPPORTED - The filed numbers largely add up and revenue has grown recently. Some filed totals do not add up and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 100
- Sustainability: 39
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.4%; rating input score 85
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -5.7%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 1.5; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.15; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -140.6% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: 12.2% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: 12.9% per year; rating input score 100; 66th percentile among comparable filings
Details
- Where the money goes: 85.4% of revenue deployed
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 5 of 6 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2021 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 19/100.
- High — Sustainability: Liabilities to assets ratio scored 17/100.