Sheltowee Trace Association Inc

Nonprofit profile at a glance

EIN
271471336
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2019
Location
Florence, KY, USA
Phone
6063080625
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$120,762
Expenses
$119,527
Assets
$152,803
Liabilities
$18,851

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

Leadership & pay

16 people listed

People named in this filing

  • STEVE BARBOUR (EXECUTIVE DI)
  • DALE MORTON (CHAIRMAN)
  • STEPHEN BOWLING (VICE CHAIRMA)

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

Our mission is to protect, preserve, and promote the sheltowee trace national recreation trail as a significant national resource for the enjoyment of hikers, bikers, and equestrians and for the value that wild and scenic lands provide to all people.

What it reported doing in 2025

The sheltowee trace association coordinated volunteer stewardship, education, and outreach efforts along the 343-mile sheltowee trace national recreation trail in Kentucky and Tennessee. During the year, the association organized 48 volunteer workdays, engaging over 300 volunteers who contributed approximately 5,000 hours, maintaining and improving over 150 miles of trail, installing and repairing signage, remove invasive species, and rehabilitate eroded sections. The association also led 24 guided hikes and promoted safe, responsible outdoor recreation and awareness of public lands. These efforts improved trail safety and accessibility, enhanced habitat conditions, and expanded public use and enjoyment of the sheltowee trace corridor.

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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99%; rating input score 99
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 1%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 33.1%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 21.6% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: -11% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 99% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $120K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • 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.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.