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Passes our checks

American Trails

EIN 52-1591902 · Cottonwood, CA

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

LegitimacyPassesRegistration and standingFinancial healthWeak36 out of 100GovernanceGood85 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO ADVANCE THE DEVELOPMENT OF DIVERSE HIGH QUALITY TRAILS AND GREENWAYS FOR THE BENEFIT OF PEOPLE AND COMMUNITIES THROUGH COLLABORATION, EDUCATION AND COMMUNICATION TO RAISE AWARENESS OF THE VALUE THESE TRAILS OFFER.

Income
$1.6 million
Spending
$1.7 million
Spent on programs
85%
Reserves
-0.6 months of spending
Largest source of income
government grants, 87%
Employees
5
Volunteers
9
Highest pay
$113,147, executive director

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

Weak: 36 out of 100. Higher than 6% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    2 of 20

    It owes 97% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 7% of income.

  • Income trend

    15 of 15

    Income rose 12% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 5 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

Good: 85 out of 100. Higher than 65% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    9 of 9 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

    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 (6)
  1. $1.1 million spent. LEGACY TRAILS PROGRAM: ENABLES PROJECT PARTNERS FROM NONMOTORIZED AND MOTORIZED USER GROUPS TO COMPLETE TRAILS PROJECTS ON LANDS MANAGED BY THE USDA FOREST SERVICE, WHICH IMPROVE WATERSHED HEALTH, RESTORE AQUATIC ORGANISM PASSAGES, PRESERVE ACCESS, AND DECOMMISSION UNAUTHORIZED AND PREVIOUSLY CLOSED TRAILS.
  2. $135,669 spent. NATIONAL TRAILS TRAINING PARTNERSHIP: AS THE LEAD TRAIL ORGANIZATION FOR THE PARTNERSHIP, AMERICAN TRAILS IS ALSO PROVIDING ON-LINE DETAILS OF BUSINESSES, PRODUCTS, AND SERVICES THAT SUPPORT TRAIL PLANNING, IMPROVEMENT, AND EDUCATION. AMERICAN TRAILS PROVIDES WORKSHOPS ON KEY TRAIL TOPICS FOR STATES AND LOCAL GROUPS TO HOST. WE'RE ALSO DOING RESEARCH TO IDENTIFY NEEDS AS WELL AS RESOURCES IN PRIORITY AREAS SUCH AS ACCESSIBLE TRAILS, VOLUNTEER DEVELOPMENT, FUNDING, TRAIL DESIGN, CONSTRUCTION, AND MAINTENANCE, NONPROFIT MANAGEMENT, STRATEGIC PLANNING, AND LIABILITY. AMERICAN TRAILS IS ALSO SEEKING GRANTS TO SUPPORT THE PROGRAM AND DEVELOP NEW TRAINING MATERIALS AND CURRICULA.
  3. $11,063 spent. INTERNATIONAL TRAILS SUMMIT: EVERY TWO YEARS AMERICAN TRAILS AND THE PROFESSIONAL TRAILBUILDERS ASSOCIATION SPONSORS THE INTERNATIONAL TRAILS SUMMIT TO BRING TOGETHER TRAIL AND GREENWAY ADVOCATES, MANAGERS, PLANNERS, AND USERS, AS WELL AS TOURISM AND BUSINESS INTERESTS. THE SUMMIT IS THE LARGEST GATHERING OF ALL TRAIL INTERESTS - PROFESSIONALS, MANAGERS, AND USERS WHO BELIEVE THEIR COMBINED VOICES ARE THE BEST WAY TO STRENGTHEN TRAILS FOR EVERYONE.
  4. $55,460 spent. ADVANCING TRAILS WEBINAR SERIES: AMERICAN TRAILS BRINGS AGENCIES, TRAILBUILDERS, ADVOCATES, AND VOLUNTEERS THE LATEST IN STATE-OF-THE-ART INFORMATION ON ALL ASPECTS OF TRAILS AND GREENWAYS. OUR WEBINARS FOCUS ON A VARIETY OF TRAIL TOPICS, USUALLY APPLICABLE TO ALL TRAIL TYPES, WITH EXPERT PRESENTERS. WEBINAR TOPICS ARE CHOSEN FROM CURRENT CUTTING-EDGE TRAIL TOPICS SELECTED FROM ATTENDEE/PRESENTER SUGGESTIONS AS WELL AS RECENT POPULAR CONFERENCE SESSIONS.
  5. $53,421 spent. TRAILS CAPACITY PROGRAM: SUPPORTS PARTNERS FROM ALL NONMOTORIZED AND MOTORIZED TRAIL USER GROUPS, INCLUDING WATER TRAILS. PROJECTS MAY INCLUDE TRAIL RESEARCH, STEWARDSHIP, AND MAINTENANCE PROJECTS THAT ARE INCLUSIVE, ENGAGING, EDUCATIONAL, AND FOSTER IMPROVED TRAIL USER BEHAVIOR. THIS PROGRAM IS TARGETED FOR NON-FOREST SERVICE FEDERAL LANDS, AS WELL AS STATE, LOCAL, AND PRIVATE LANDS.
  6. $70,757 spent. OTHER PROGRAMS

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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.

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

    Recognized by the IRS since February 1989.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.