Idaho Trails Association (EIN 364667290) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

Tim Martin

Phone

2083150079

Tax Period

2024-10-01 to 2025-09-30

Idaho Trails Association, founded in 2010, is a small nonprofit in the Recreation & Sports sector that reported $486K in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum. Expenses of $436K left a modest 10% surplus.

Mission

To keep Idaho's hiking trails open for all.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $468,882

Program Service Revenue $0

Investment Income $12,282

Other Revenue $4,823

TOTAL REVENUE $485,987

Expense Breakdown

Grants Paid $0

Salaries & Benefits $241,323

Fundraising Expenses $38,401

Program Expenses $344,684

Other Expenses $194,992

TOTAL EXPENSES $436,315

Year-over-Year Comparison

	2024	2023	Change
Revenue	$485,987	$373,154	+0.3%
Expenses	$436,315	$335,997	+0.3%
Net Income	$49,672	$37,157	+0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

943

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$75,542

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Tim Martin	President	4.00	Officer Director	$0	$0	$0
Mark Sugden	Vice President	2.00	Officer Director	$0	$0	$0
Pam Bond	Secretary	1.00	Officer Director	$0	$0	$0
Lillian Ragan	Treasurer	1.00	Officer Director	$0	$0	$0
Tobey Jinkins	Executive Board	4.00	Director	$0	$0	$0
Tom Dabrowski	Executive Board	3.00	Director	$0	$0	$0
Glenn Florence	Executive Board (from 11/2024)	0.50	Director	$0	$0	$0
Herbert Klein	Executive Board	0.25	Director	$0	$0	$0
Melanie Vining	Executive Director	40.00	Officer	$73,444	$2,098	$75,542

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$485,987	$436,315	$427,521	$49,672
2024	$373,154	$335,997	$399,546	$37,157
2023	$365,995	$274,284	$294,931	$91,711
2022	$301,171	$229,266	$207,139	$71,905
2021	$304,789	$222,353	$143,515	$82,436

Idaho Trails Association