PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM INC (EIN 392015324) - 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

2001

Legal Domicile

Principal Officer

COURTNEY LYONS-GARCIA

Phone

2029632910

Tax Period

2024-01-01 to 2024-12-31

PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM INC, founded in 2001, is a small nonprofit in the Environment sector that reported $419K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. Expenses of $515K exceeded revenue, resulting in a 23% operating deficit.

Mission

TO PROMOTE AND SUSTAIN THE NATIONAL TRAILS SYSTEM.

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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 $295,780

Program Service Revenue $116,119

Investment Income $4,806

Other Revenue $2,234

TOTAL REVENUE $418,939

Expense Breakdown

Grants Paid $95,000

Salaries & Benefits $239,777

Fundraising Expenses $26,374

Program Expenses $430,560

Other Expenses $180,089

TOTAL EXPENSES $514,866

Year-over-Year Comparison

	2024	2023	Change
Revenue	$418,939	$518,559	-0.2%
Expenses	$514,866	$628,664	-0.2%
Net Income	$-95,927	$-110,105	-0.1%

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

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

$105,380

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANDREA KETCHMARK	PRESIDENT	10.00	Officer Director	$0	$0	$0
WILLIAM DAHNKE	TREASURER	10.00	Officer Director	$0	$0	$0
HEATHER CROZIER	VP FOR DEVELOPMENT	5.00	Officer Director	$0	$0	$0
JUSTIN FISCH	VP FOR GOVERNANCE	5.00	Officer Director	$0	$0	$0
RG ABSHER	TRAIL LEADERS COUNCIL CHAIR	5.00	Officer Director	$0	$0	$0
STEVE GONZALES	DIRECTOR	5.00	Director	$0	$0	$0
MATTHEW NELSON	DIRECTOR	5.00	Director	$0	$0	$0
OFORIWAA PEE AGYEI-BOAKYE	DIRECTOR	5.00	Director	$0	$0	$0
JULIE JUDKINS	DIRECTOR	5.00	Director	$0	$0	$0
MATTHEW MALLINSON	DIRECTOR	2.00	Director	$0	$0	$0
BARNEY MANN	DIRECTOR	5.00	Director	$0	$0	$0
BOB RATCLIFFE	DIRECTOR	5.00	Director	$0	$0	$0
RON TIPTON	DIRECTOR	5.00	Director	$0	$0	$0
COURTNEY LYONS-GARCIA	EXECUTIVE DIRECTOR	40.00	Officer	$105,380	$0	$105,380

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	No data	No data	No data	No data
2024	$418,939	$514,866	$180,661	$-95,927
2023	$518,559	$628,664	$312,937	$-110,105
2022	$564,858	$517,605	$577,799	$47,253
2021	$523,845	$455,188	$510,243	$68,657
2020	$533,254	$472,642	$476,870	$60,612
2019	$461,376	$428,666	$414,805	$32,710
2018	$385,724	$333,911	$399,801	$51,813

PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM INC