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Noquemanon Trails Network Council

EIN 38-3578841 · Marquette, MI

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

LegitimacyPassesRegistration and standingFinancial healthStrong90 out of 100GovernanceWeak45 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO SECURE, DEVELOP, MAINTAIN AND PROMOTE THE USE OF A NON-MOTORIZED TRAIL NETWORK THROUGHOUT THE CENTRAL UPPER PENINSULA OF MICHIGAN.

Income
$1.3 million
Spending
$940,994
Spent on programs
96%
Reserves
12.4 months of spending
Largest source of income
fees for its services, 74%
Employees
12
Volunteers
300
Highest pay
$64,346, executive di

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 90 out of 100. Higher than 76% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 12.4 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 26% of income.

  • Income trend

    5 of 15

    Income fell 14% on the year before.

  • Spending floor

    15 of 15

    96% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 45 out of 100. Higher than 16% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    13 of 13 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give 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

    0 of 15

    Its accounts were not audited or reviewed 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, 2024, 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 (2)
  1. $905,891 spent. DEVELOPMENT AND MAINTENANCE OF OVER 150 MILES OF NONMOTORIZED TRAILS FUNDED BY CONTRIBUTIONS FROM 1,750 MEMBERS AND UTILIZED BY OVER 75,000 LOCAL AND VISTING USERS
  2. ON DECEMBER 21, 2024, THE ORGANIZATION TRANSFERRED ALL PROGRAM-RELATED ASSETS OF THE FRIENDS OF VALLEY SPUR, INCLUDING EQUIPMENT AND ITS BANK ACCOUNT, TO MUNISING BAY TRAIL NETWORK (EIN 46-2480400), A 501(C)(3) NONPROFIT ORGANIZATION. THE MISSION OF FRIENDS OF VALLEY SPUR IS TO PROVIDE AND MAINTAIN A HUMAN-POWERED, YEAR-ROUND TRAIL SYSTEM WITHIN THE VALLEY SPUR SKI AND MOUNTAIN BIKE TRAIL NETWORK. THE TRANSFER WAS A STRATEGIC DECISION TO CONSOLIDATE TRAIL MANAGEMENT AND STEWARDSHIP UNDER MUNISING BAY TRAIL NETWORK, WHICH HAS BROADER CAPACITY AND ALIGNED MISSION FOCUS. NO CONSIDERATION WAS EXCHANGED IN THIS TRANSFER. ALL RESPONSIBILITIES, FINANCIAL RESOURCES, AND ASSETS RELATED TO THE PROGRAM WERE ASSUMED BY MUNISING BAY TRAIL NETWORK ON THE TRANSFER DATE TO ENSURE UNINTERRUPTED CONTINUATION OF THE PROGRAM.

Source: Form 990 for the year ending December 31, 2024, 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 November 6, 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 2024.

    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 July 2001.

    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 November 4, 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.