AMERICAN TRAILS (EIN 521591902) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1988

Legal Domicile

Principal Officer

MIKE PASSO

Phone

5306054395

Tax Period

2023-01-01 to 2023-12-31

AMERICAN TRAILS, founded in 1988, is a community nonprofit in the Recreation & Sports sector that reported $1.4M in total revenue in fiscal year 2023. Revenue surged 80% from the prior year, signaling strong growth momentum. Expenses of $1.6M exceeded revenue, resulting in a 10% operating deficit.

Mission

THROUGH COLLABORATION, EDUCATION AND COMMUNICATION, AMERICAN TRAILS ADVANCES THE DEVELOPMENT OF QUALITY TRAILS AND GREENWAYS FOR THE BENEFIT OF PEOPLE AND COMMUNITIES.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $980,708

Program Service Revenue $443,819

Investment Income $118

Other Revenue $-5,827

TOTAL REVENUE $1,418,818

Expense Breakdown

Grants Paid $440,129

Salaries & Benefits $365,003

Fundraising Expenses $34,186

Program Expenses $1,341,694

Other Expenses $757,039

TOTAL EXPENSES $1,562,171

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,418,818	$789,183	+0.8%
Expenses	$1,562,171	$708,132	+1.2%
Net Income	$-143,353	$81,051	-2.8%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$108,673

Total Directors

$108,673

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MIKE PASSO	EXECUTIVE DIRECTOR	40	Officer Director	$97,295	$11,378	$108,673
JOHN FAVRO	PRESIDENT	2	Officer Director	$0	$0	$0
MARIANNE FOWLER	VICE PRESIDENT	2	Officer Director	$0	$0	$0
MIKAELA RANDOLPH	SECRETARY	2	Officer Director	$0	$0	$0
TERRY HANSON	TREASURER	2	Officer Director	$0	$0	$0
ELIZABETH BURGER	DIRECTOR	2	Director	$0	$0	$0
JAN HANCOCK	DIRECTOR	2	Director	$0	$0	$0
SCOTT LANDES	DIRECTOR	2	Director	$0	$0	$0
DANIELLE MCNIVEN	DIRECTOR	2	Director	$0	$0	$0
BOB WALKER	DIRECTOR	2	Director	$0	$0	$0
MARIE WALKER	DIRECTOR	2	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
2024	No data	No data	No data	No data
2023	$1,418,818	$1,562,171	$206,953	$-143,353
2022	$789,183	$708,132	$424,896	$81,051
2021	$772,946	$618,502	$289,620	$154,444
2020	$432,061	$416,664	$73,493	$15,397
2019	$583,572	$680,961	$58,010	$-97,389
2018	$549,822	$530,617	$183,127	$19,205

AMERICAN TRAILS