Salmonberry Trail Foundation

Nonprofit profile at a glance

EIN
833675072
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Hillsboro, OR, USA
Phone
5038881233
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$579,650
Expenses
$409,417
Assets
$460,740
Liabilities
$691

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ALLISON GRAVES (PRESIDENT)
  • CAROLINE FITCHETT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CAROLINE FITCHETT (EXECUTIVE DIRECTOR): $124,565 total reported compensation

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

Overview

Mission

See schedule oto acquire, obtain, and maintain funds, materials or labor for donation in the development, operation, management and maintenance of the salmonberry trail, a non-motorized rail-trail corridor in nw Oregon that has the purpose of: * supporting local economies. Encourage new economic opportunities in corridor communities. * preserving the investment. Stabilize the existing right of way and limit future damage. * provide access for multiple users. Improve and increase access to public lands for a wide range of users.* maintain and improve the environment. Maintain and improve sensitive river and coastal environments. Ancillary purpose:* historical preservations. Preserve and interpret the salmonberry trails historic significance.* acquisition of real property associated with the corridor to support trail development.* ensure a financially-viable and sustainable future for the project.

What it reported doing in 2024

The salmonberry trail is an 82-mile rail-to-trail project that will connect banks, Oregon to the Oregon coast. Salmonberry trail program service accomplishments for 2024 include: planning and construction*cleared many miles of trail through volunteer labor.*completed 8 miles of rail salvage from banks to williams creek trestle.*researched and identified key trail development targets: rockaway beach, wheeler, banks, manning, buxton.*prioritized four trail segments for future development.*established a flora and fauna volunteer team to support habitat restoration along the trail.*established a trail scouting volunteer team to survey current conditions of the right of way, including the environmental conditions.*hosted volunteer trainings, including a wilderness first aid training.capacity*added staff: executive assistant.*expanded board, with a new treasurer and new members.*expanded board committee structure.*strengthened the salmonberry trail intergovernmental agency (stia), including passing liability policies, defining trail standards, and expanding leadership.*established a committee to grow partnerships & donor support.*submitted a $23.9 million raise grant and congressionally directed spending funding requests.*hired a lobbyist for the 2025 state legislative session.*participated in the willamette week give guide.*implemented staff retirement plan.programming*continued volunteer engagement on the trail.*began implementation of the good neighbor program to build positive relationships with local landowners.*expanded guided hikes into tillamook county in collaboration with local cities.*hosted educational get-togethers throughout tillamook, Washington, and multnomah counties.*developed new partnerships with community-based organizations, including tillamook coast visitors association, tillamook county wellness council.*expanded public speaking opportunities with community clubs, local cities, and community-based organizations.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.3%; rating input score 45
  • Program expense ratio: 63.1%; rating input score 63
  • Fundraising efficiency: $8.48 raised per $1 spent on fundraising; rating input score 33; 33rd 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.4%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 30.4%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 8.3% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 23% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 25.7% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 45.3% of revenue deployed · 63.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $258K in reported program spending
  • Leadership: top reported pay $125K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 45/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.