Trails & Vistas

Nonprofit profile at a glance

EIN
264300208
IRS 990-EZ coverage
2018–2025
Forms available
Form 990-EZ 2025, Form 990-N 2017
Location
Truckee, CA, USA
Phone
5304483440
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Visual Arts Organizations

Reported finances

Revenue
$119,851
Expenses
$122,295
Assets
$105,473
Liabilities
$3,395

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Jean Fournier (President)
  • VERONICA DERRICK (Executive Director)

People named in this filing

  • Jean Fournier (President)
  • Sonya Koster (Secretary)
  • PATRICIA KELLEY (Treasurer)

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

Create community through art and nature

What it reported doing in 2025

Trails & Vistas Art Hikes and Community Outreach

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 82
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.9%; rating input score 55
  • Program expense ratio: 53.8%; rating input score 54

Transparency & Controls

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

Sustainability

  • Operating margin: -2%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.86; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 45%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 54.9% of revenue deployed · 53.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2018 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.