Tonto Recreation Alliance Inc

Nonprofit profile at a glance

EIN
264342310
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2015
Location
Tempe, AZ, USA
Phone
4802135826
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Safety Education

Reported finances

Revenue
$246,291
Expenses
$293,670
Assets
$41,044
Liabilities
$17,466

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

Leadership & pay

8 people listed

Executive titles in this filing

  • RICHARD SMITH (PRESIDENT EXECUTIVE DIRECTOR)
  • ROLLO POOL (VICE PRESIDENT UNTIL 09/30/24)

Highest reported compensation

  • RICHARD SMITH (PRESIDENT EXECUTIVE DIRECTOR): $40,468 total reported compensation

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

Overview

Mission

The tonto recreation alliance tral is an Arizona non-profit 501c3 volunteer group working to keep trails and roads in the tonto national forest open for off-highway vehicle ohv recreation. We encourage responsible ohv recreation, volunteer trail work, cooperation among different user groups, and we provide public education about ohv issues.

What it reported doing in 2024

In fiscal year 2024, tonto recreation alliance tral continued its work to help the tonto national forest manage ohv recreation in the forest. We monitor the 3,000 miles of ohv trails on a rotation of 2-3 years for trail issues and trail marking. In 2024, we inspected 896 miles of trails and replaced 259 fiberglass trail markers, making the tonto one of the best-marked trail systems in the country. We also hold frequent volunteer workdays to complete trail repairs, trash cleanups, and brush removal. In 2024, we had 75 volunteer workdays, totaling 5,749 volunteer hours. Tral creates and installs trail maps on staging area kiosks and in standalone form around the forest, increasing our installed map base to 67 locations.

Operating model

Revenue model
Grant-funded. 87% of the money available for current operations came from government grants.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 14
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.1%; rating input score 99
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $21.99 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 13.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 11.2% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 15.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 99.1% of revenue deployed · 82.6% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $243K in reported program spending
  • Leadership: top reported pay $40K · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 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 — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.