Mariposa Trails
Nonprofit profile at a glance
- EIN
- 851241296
- IRS 990-EZ coverage
- 2023–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2022
- Location
- Mariposa, CA, USA
- Phone
- 2067932091
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Natural Resources Conservation and Protection
Reported finances
- Revenue
- $18,662
- Expenses
- $70,260
- Assets
- $45,741
- Liabilities
- $8
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- William King (President)
People named in this filing
- William King (President)
- Beth Kellner (Treasurer)
- Steve Humphry (Member)
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
To Restore and Promote Public Trails
What it reported doing in 2025
Mariposa Trails was organized for Trail restoration and maintenence services for 13 trails (approx 40 miles) of public trails in Mariposa County to benefit the local, tri county (Mariposa, Madera & Fresno) residents and tourist populations.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 97
- Transparency & Controls: 82
- Sustainability: 23
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 92.1%; rating input score 92
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -276.5%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.65; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 25.4% per year; rating input score 100; 84th percentile among comparable filings
- Revenue growth: -55.9% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: -27.3% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 92.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $65K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2023 to 2025
- 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 — Sustainability: Operating margin scored 4/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.