Santa Cruz Mountains Trail Stewardship
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Santa Cruz Mountains Trail Stewardship is creating and maintaining world-class trails responsibly, sustainably, and collectively.
- Income
- $3.2 million
- Spending
- $3.3 million
- Spent on programs
- 69%
- Reserves
- 4.1 months of spending
- Largest source of income
- fees for its services, 59%
- Employees
- 29
- Volunteers
- 1,100
- Highest pay
- $157,465, executive dir.
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
Good: 78 out of 100. Higher than 50% of charities in its peer group (environment, $1m to $10m).
Reserves
20 of 35Spendable reserves would cover 4.1 months of spending.
Debt
20 of 20It owes 11% of what it owns.
Living within its means
8 of 15Spending exceeded income by 2% of income.
Income trend
15 of 15Income rose 20% on the year before.
Spending floor
15 of 1569% of spending went to programs and raising each dollar of donations cost 28 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
Strong: 100 out of 100. Higher than 60% of charities in its peer group (environment, $1m to $10m).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports 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 (1)
- $2.3 million spent. Santa Cruz Mountains Trail Stewardship (SCMTS) supports local climate & community resilience through trail and landscape stewardship, inclusive community events, free education, paid workforce development, and fire restoration and prevention. 2024 was a great year for us, with: - Ongoing maintenance of over 60 miles of Santa Cruz County trails, including essential trail maintenance throughout the upper portion of Fall Creek Unit of Henry Cowell Redwoods State Park ahead of the rainy season to keep trails accessible and safe - We built over 8 miles of brand new trails - A total of 1,020 unique volunteers joined us in the field, including 643 first-time SCMTS volunteers - We hosted a total of 169 events - We also administered the Summer Youth Trail Program for the 7th year running in partnership with the City of Santa Cruz & continue to co-lead the Earth Stewards Program with the Santa Cruz Museum of Natural History Other achievements in 2024 included: - National Trails Day: We brought together over 460 volunteers for a day of trail work and fun across 23 local open spaces as part of this nationwide campaign led by the American Hiking Society - Strategic Plan: With the support of our board and other advisors, we completed a new 5-year strategic plan for our organization for 2025-2030 - see below for more detail - Cotoni-Coast Dairies: Our Trail Crew and volunteers teamed up to build the final 3-mile loop of trail on the northern section of the Cotoni-Coast Dairies property. This trail is filled with unmatched ocean views that will put a smile on visitors faces for decades to come, while preserving important cultural sites for the descendants of the indigenous Cotoni tribe through collaboration with the Amah-Mutsun Land Trust. In addition, access was approved! Now that the Bureau of Land Management and the Trust for Public Lands have brokered an agreement, they will begin construction of the necessary parking lot for this new National Monument so the public can gain access. We are therefore putting the finishing touches on this first phase of Cotoni-Coast Dairies trails and expect to be able to open this brand new 9-mile trail network this coming summer. - Mountain Bike, Landscape Conservation & Fire Prevention Pilot: We signed a contract with partners University of California Santa Cruz and California State Parks and were awarded technical assistance from the National Park Service's Rivers, Trails and Conservation Assistance Program to launch planning for a pilot that will upgrade an unsanctioned mountain bike trail to a well-designed and -constructed trail that will protect against erosion, while also forming a key fire break (see more below in 2025 activities) - Hike & Help: In September 2024, we celebrated a full year of our new Hike & Help program. Consisting of a social hike with some light trail work on Thursday mornings, this program was designed to engage retired community members in rewarding, low-effort stewardship work and spark new community connections. The mix of light tasks created an inclusive atmosphere, allowing participants of all abilities to participate in stewardship. Notable Hike & Help achievements include: - 3,000 feet of trail brushed in DeLaveaga Park to clear trail corridors and improve sightlines - 60 drains maintained in Pogonip Open Space Preserve to help water shed off trails and reduce erosion - 50 feet of erosion repairs on Moore Creek Trail to improve resilience and protect local watersheds - We were also able to clear multiple downed trees on popular within 24 hours to keep the outdoors accessible and safe for allIn total, during the first year of the program we engaged 126 unique volunteers over the course of 48 events, completing 382 hours of trail maintenance and improving 16 local open spaces.- Big Basin Redwoods State Park: We began more Big Basin trail restoration work in late Fall 2024! After supporting clearing and fuel management work in the park post-CZU Complex wildfires in 2023, our Trail Crew is now back rebuilding in the backcountry. This work is the final step to reopening a more resilient, accessible, and fun trail system in the park (see 2025 goals below for more detail). We also completed fee-for service trail work throughout the year (SCMTSs business model combines fee-for-service revenue with funding from individuals, sponsors, and grants to fund free local trail services, community events, and public access infrastructure throughout Santa Cruz county). These projects included the construction of: - the Ojo de Agua Trail for Santa Clara County Parks at their Coyote Canyon Property near Morgan Hill. This 1.5-mile trail will open to cyclists, hikers, and equestrians in the months ahead and allow the public to explore this new 2,700-acre property at the foothills of the Diablo Mountain Range. - the Valle Vista Trail, a 1-mile multi-use trail for East Bay Regional Parks in Pleasanton Ridge Regional Park. Since opening to the public in the fall, it has already become a hit with local cyclists, hikers, and equestrians. We are thrilled to see how it is being embraced by the local community.
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
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.
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.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2001.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 October 7, 2026.
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