Mountain Trails Foundation

Nonprofit profile at a glance

EIN
870514223
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Park City, UT, USA
Phone
4356496839
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Land Resources Conservation

Official website

Reported finances

Revenue
$2,062,140
Expenses
$1,662,066
Assets
$4,141,903
Liabilities
$1,445,747

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

Leadership & pay

13 people listed

Highest reported compensation

  • LORA ANTHONY (EXECUTIVE DI): $165,774 total reported compensation
  • RICHARD FOURNIER (FIELD MANAGE): $102,452 total reported compensation

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

Overview

Mission

Build, maintain, and advocate for non-motorized trails in park city and around Utah.

What it reported doing in 2024

Trail projects 1. Perpetual trail maintenance ~200 miles 2. Bonanza loop - completed 3. Partial completion of king's crown overhaul 4. Round valley trail signage overhaul 5. Daily winter trail grooming (singletrack and nordic track) in bonanza flat, clark ranch and round valley other projects 1. All-things-trails resource webpage - completed 2. Trails mixer (formerly mountain madness) - success, 250+ people attended and 14 organizations presented 3. Annual summer trail map - completed 4. Winter trail map - completed 5. Tour des suds event - success, sold out 6. Monthly+ volunteer dig days - completed

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 65
  • Accountability: 77
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.7%; rating input score 68
  • Program expense ratio: 84.7%; rating input score 85
  • Fundraising efficiency: $22.65 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.4%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2.49; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 14.4% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 19% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 67.7% of revenue deployed · 84.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $166K · 13 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.