SOUTH SUMMIT TRAILS FOUNDATION (EIN 475114216) - 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

2015

Legal Domicile

Principal Officer

Doug Evans

Phone

4356405726

Tax Period

2025-01-01 to 2025-12-31

SOUTH SUMMIT TRAILS FOUNDATION, founded in 2015, is a small nonprofit in the Recreation & Sports sector that reported $321K in total revenue in fiscal year 2025. Revenue fell 41% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $171K, a strong 53% operating margin.

Mission

The mission of South Summit Trails Foundation is to enhance the lives of community members through a system of interconnected and continuous regional and community trails connected throughout the South Summit area of Summit County, Utah.

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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 (2025)

Revenue Breakdown

Contributions & Grants $314,009

Program Service Revenue $0

Investment Income $6,768

Other Revenue $0

TOTAL REVENUE $320,777

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $147,039

Other Expenses $150,097

TOTAL EXPENSES $150,097

Year-over-Year Comparison

	2025	2024	Change
Revenue	$320,777	$545,461	-0.4%
Expenses	$150,097	$602,265	-0.8%
Net Income	$170,680	$-56,804	-4.0%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Corey Dutton	Director, President and Treasurer	5	Officer Director	$0	$0	$0
Howard Sorensen	Director and Vice President	3	Officer Director	$0	$0	$0
Doug Evans	Director, Secretary	4	Officer Director	$0	$0	$0
Adam Brown	Director	2	Director	$0	$0	$0
Rick Fournier	Director	2	Director	$0	$0	$0
Mike Shearer	Director	2	Director	$0	$0	$0
Brian Henneuse	Director	2	Director	$0	$0	$0
David Hansen	CPA	10	Director	$0	$0	$0

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	$320,777	$150,097	$315,010	$170,680
2024	$545,461	$602,265	$153,933	$-56,804
2023	$205,947	$124,431	$210,737	$81,516
2022	$104,389	$160,177	$129,221	$-55,788
2021	$80,619	$16,619	$180,509	$64,000
2020	$89,470	$112,442	$99,208	$-22,972

SOUTH SUMMIT TRAILS FOUNDATION