Sculpture Trails Inc

Nonprofit profile at a glance

EIN
261746310
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Solsberry, IN, USA
Phone
5025541788
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Art Museums

Official website

Reported finances

Revenue
$157,752
Expenses
$122,950
Assets
$2,171,874
Liabilities
$-502

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

Leadership & pay

7 people listed

Executive titles in this filing

  • GERARD J MASSE (PRESIDENT)

Highest reported compensation

  • GERARD J MASSE (PRESIDENT): $5,000 total reported compensation
  • LU ANN JOHNSON (TREASURER): $1,800 total reported compensation

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

Overview

Mission

Educate the public through display of sculpture while using workshops and traveling foundry to create new sculpture and installation of sculpture at public and private locations

What it reported doing in 2025

Sculpture Trails, Inc. uses the entire month of July as a sculptor's paradise workshop. Volunteers, donors, and artists from around the world descend on the property to create new art, repair and maintain existing sculptures, create new trails for new sculptures, and install new donated or loaned pieces. The month ends with a live iron pour called "Fire at Night". The piece created during Fire at Night is crafted by multiple artists who were in attendance during the event and is installed at the park for all to see.

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 - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 86
  • Accountability: 68
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.1%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 17.66; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 5.5%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 21.6% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 78.2% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $123K in reported program spending
  • Leadership: top reported pay $5K · 7 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.