Passes our checks

Western States Trail Foundation

EIN 68-0009186 · Auburn, CA

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

What it says it does

TO PRESERVE AND PROMOTE THE HISTORIC WESTERN STATES PONY EXPRESS TRAIL

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 93 out of 100. Higher than 77% of charities in its peer group (recreation and sports, $250k to $1m).

Reserves
28 of 35
Spendable reserves would cover 6.8 months of spending.
Debt
20 of 20
It owes 2% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 29% of income.
Income trend
15 of 15
Income rose 25% on the year before.
Spending floor
15 of 15
84% of spending went to programs and raising each dollar of donations cost 8 cents.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 86 out of 100. Higher than 88% of charities in its peer group (recreation and sports, $250k to $1m).

Independent board
25 of 25
30 of 30 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
0 of 10
Did not give the board a copy of this return before filing it.
Independent check of accounts
12 of 15
Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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

Programs described in its return (3)

$232,740 spent. RIDE: ORGANIZE AND ADMINISTER THE WORLD-WIDE RECOGNISED TEVIS CUP EVENT OF A 100 MILE, ONE DAY EQUESTRIAN RIDE ON THE WESTERN STATES PONY EXPRESS HISTORICAL TRAIL. There were 105 riders who participated in the 2025 Ride. Over 1300 total participantas as riders, rider support teams, volunteers, and vendors. A "Virtual" Ride was also held, which had over 1200 participants world-wide who logged in their 100 miles ridden locally during a 100 day period.
$51,437 spent. MAINTENANCE: PRESERVE TRAIL BY BRUSH AND TREE CLEARING AND IMPROVE WITH SIGNAGE, WELLS, AND ALTERNATE OR IMPROVED ROUTES. MAINTAIN AND IMPROVE TWO STAGING AREAS. Preserve and protect access and use of the trail by negotiating easements from property owners along trail, when necessary. A 160-acre Equestrian Park was purchased for a cost of $101,759 in 2025.
$32,787 spent. EDUCATION & Outreach to Promote the Legacy of the Western States Trail. A Ride Clinic is held to teach skills in riding the trail. There were 21 participants in the 2025 Educational Ride. PURCHASE AND INSTALLATION OF KIOSKS,(GLASS INCASED GEOGRAPHICAL AND HISTORICAL MAPS AND INFORMATION AT THE TRAIL); PUBLISH ANNUAL NEWSLETTER (4100 recipents in 2025), AND TRAIL GUIDES; EQUINE RESEARCH; DOCUMENT HISTORY AND CURRENT EVENTS OF THE TRAIL IN BOTH WRITTEN AND VIDEO FORMATS.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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.
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.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1991.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.