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North Country Trail Association Incorporated

EIN 38-2423480 · Lowell, MI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong90 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF THE NORTH COUNTRY TRAIL ASSOCIATION (NCTA) IS TO DEVELOP, MAINTAIN, PROTECT AND PROMOTE THE NORTH COUNTRY NATIONAL SCENIC TRAIL AS THE PREMIER HIKING PATH ACROSS THE NORTHERN TIER OF THE UNITED STATES THROUGH A TRAIL-WIDE COALITION OF VOLUNTEERS AND PARTNERS.

Income
$1.8 million
Spending
$1.7 million
Spent on programs
71%
Reserves
13.9 months of spending
Largest source of income
donations and private grants, 63%
Employees
15
Volunteers
1,267
Highest pay
$143,238, executive director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 90 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover 13.9 months of spending.

  • Debt

    20 of 20

    It owes 4% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 7% of income.

  • Income trend

    5 of 15

    Income fell 15% on the year before.

  • Spending floor

    15 of 15

    70% of spending went to programs and raising each dollar of donations cost 12 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100.

  • Independent board

    25 of 25

    21 of 21 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $762,365 spent. TRAIL WORK AND PLANNING - THE ASSOCIATION CONTINUED TO PLAN THE ROUTE AND BUILD AND MAINTAIN THE NORTH COUNTRY NATIONAL SCENIC TRAIL. IN 2025, 47 MILES OF NEW TRAIL WERE BUILT, AND 3,966 FT OF BOARDWALK PLUS 81 NEW KIOSKS, TRAILHEAD SIGNS AND INTERPRETIVE PANELS WERE INSTALLED. NCTA MAINTAINED OFF ROAD TRAIL TO MAKE IT SAFE AND ACCESSIBLE TO THE PUBLIC. THE ASSOCIATION ALSO HAS A ROLE IN SECURING ACCESS FOR THE TRAIL AND PROTECTING THE CORRIDOR. IN 2025, 22 PROJECTS PERMANENTLY PROTECTING SECTIONS OF THE TRAIL WERE COMPLETED, WHICH INCLUDES 17 NEW USE AGREEMENTS AND LICENSES, 4 NEW TRAIL EASEMENTS, AND 1 LAND ACQUISITION.
  2. $313,368 spent. NETWORKING AND VOLUNTEER SUPPORT - THE ASSOCIATION MANAGES A VAST NETWORK OF VOLUNTEERS, SUPPORTING 30 CHAPTERS AND A DOZEN AFFILIATE PARTNERS, ALL SUPPORTING THE NORTH COUNTRY NATIONAL SCENIC TRAIL. IN 2025, 1,267 VOLUNTEERS CONTRIBUTED 73,479 VOLUNTEER HOURS FOR A VALUE OF $2,556,334. THE ASSOCIATION WORKED WITH 29 YOUTH PROGRAMS AND CORP CREWS TO ASSIST THE EFFORTS.
  3. $110,916 spent. PUBLIC SERVICE, EDUCATION, AND CARTOGRAPHY - THE ASSOCIATION PROVIDES INFORMATION AND RESOURCES TO THE PUBLIC TO ENCOURAGE THE USE OF THE NORTH COUNTRY NATIONAL SCENIC TRAIL. NCTA MAKES THE TRAIL ACCESSIBLE TO ALL PEOPLE BY PROVIDING FREE DOWNLOADABLE MAPS AND DATA. IN 2025, THERE WERE OVER 200,000 VIEWS OF THE ONLINE MAPS. IN ADDITION, 5,016 HIKERS PARTICIPATED IN 313 HIKES WITH NCTA HIKE LEADERS AND 1,158 PEOPLE PARTICIPATED IN THE HIKE 100 CHALLENGE.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1981.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.