Charity Report

  • Issued: October 2023
  • Expires: October 2024

Tahoe Rim Trail Association

Accredited Charity

Meets Standards

775-298-4485

128 Market St Ste 3E
Stateline, NV 89449

http://www.tahoerimtrail.org

775-298-4485

128 Market St Ste 3E
Stateline, NV 89449

http://www.tahoerimtrail.org

Accredited Charity

Meets Standards

Standards For Charity Accountability

Governance

  1. Board Oversight

    Oversight of Operations and Staff: Standard 1

    Description
    Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fundraising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

    The organization meets this standard.

  2. Board Size

    Number of Board Members: Standard 2

    Description
    Soliciting organizations shall have a board of directors with a minimum of five voting members.

    The organization meets this standard.

  3. Board Meetings

    Frequency and Attendance of Board Meetings: Standard 3

    Description
    An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

    The organization meets this standard.

  4. Board Compensation

    Compensated Board Members: Standard 4

    Description
    Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

    The organization meets this standard.

  5. Conflict of Interest

    Conflict of Interest: Standard 5

    Description
    No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

    The organization meets this standard.

Measuring Effectiveness

  1. Effectiveness Policy

    Board Policy on Effectiveness: Standard 6

    Description
    Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

    The organization meets this standard.

  2. Effectiveness Report

    Board Approval of Written Report on Effectiveness: Standard 7

    Description
    Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

    The organization meets this standard.

Finances

  1. Program Expenses

    Program Service Expense Ratio: Standard 8

    Description
    Spend at least 65% of its total expenses on program activities.

    The organization meets this standard.

  2. Fundraising Expenses

    Fundraising Expense Ratio: Standard 9

    Description
    Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.

    The organization meets this standard.

  3. Accumulating Funds

    Ending Net Assets: Standard 10

    Description
    Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

    The organization meets this standard.

  4. Audit Report

    Financial Statements: Standard 11

    Description
    Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

    The organization meets this standard.

  5. Detailed Expense Breakdown

    Detailed Functional Breakdown of Expenses: Standard 12

    Description
    Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fundraising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

    The organization meets this standard.

  6. Accurate Expense Reporting

    Accuracy of Expenses in Financial Statements: Standard 13

    Description
    Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.

    The organization meets this standard.

  7. Budget Plan

    Budget: Standard 14

    Description
    Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fundraising, and administration.

    The organization meets this standard.

Fundraising & Info

  1. Truthful Materials

    Misleading Appeals: Standard 15

    Description
    Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

    The organization meets this standard.

  2. Annual Report

    Annual Report: Standard 16

    Description
    Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.

    The organization meets this standard.

  3. Website Disclosures

    Web Site Disclosures: Standard 17

    Description
    Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

    The organization meets this standard.

  4. Donor Privacy

    Privacy for Written Appeals & Internet Privacy: Standard 18

    Description
    Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

    The organization meets this standard.

  5. Cause Marketing Disclosures

    Cause Related Marketing: Standard 19

    Description
    Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

    The organization meets this standard.

  6. Complaints

    Complaints: Standard 20

    Description
    Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fundraising practices, privacy policy violations and/or other issues.

    The organization meets this standard.

Conclusion

Tahoe Rim Trail Association meets the 20 Standards for Charity Accountability.

Purpose

  • Year, State Incorporated

    1985, NV

  • Stated Purpose

    TheTahoe Rim Trail Association (TRTA) is a nonprofit 501(c)3 outdoor recreationand conservation organization founded in 1981 with a mission to maintain and enhance the TahoeRim Trail (TRT) system, practice and inspire stewardship and preserve access tothe natural beauty of the Lake Tahoe region. In partnership with the USForest Service and Nevada State Parks, the TRTA built and continues to improve the 165 mile Tahoe Rim Trail. Thetrail passes through two states (California and Nevada), six counties, onestate park, four National Forests, and three wilderness areas as it rises fromthe lakeshore and climbs gently through forests and meadows to ridges thattower over 10,000 feet. The TRT is open to hikers, equestrians, and mountainbikers (in most areas) and shares 50 miles with the Pacific Crest Trail (PCT). TheTRTA works tirelessly to ensure the trail remains a world-class destination that provides the public theopportunity to enjoy the physical and mental health benefits of time spentoutside and experience Tahoe’s wild places, iconic landscapes, and diverseflora and fauna.


Programs

The mission of the Tahoe Rim Trail Association is tomaintain and enhance the Tahoe Rim Trail System, practice and inspirestewardship, and preserve access to the natural beauty of the Lake TahoeRegion. This translates to a plethora of on the ground projects ranging fromthe trail building and maintenance projects the organization is famous for toefforts to build the next generation of trail stewards and inspire healthyactive lifestyles! The Association has two main programs: Trail Operations andTrail Education and Outreach. Trail Operations oversees all of its trailbuilding and maintenance programs which tackle basic annual trail maintenanceto ensure the trail is free of major obstacles and remove down trees as well asmajor projects such as building new trail connections to provide more access tothe trail from population centers and transportation hubs, construction ofbridges, and reroutes off dirt roads. Trail Operations also keeps a pulse on all of the different planning anddevelopment projects in the region to make sure any impacts these projects mayhave to the Tahoe Rim Trail and trail user experience are considered andabated. The Trail Education and Outreach programs focuses on providing the community with the resources, training and inspiration to get out andexperience the Trail. These programscome in a variety of formats including classroom environmental education inlocal schools, guided treks on the Trail, skills building workshops on and offthe trail, the Tahoe Rim Trail Challenge aimed at inspiring our community toget outside and active, overnight backpacking trips for youth, Trail Talks atpublic libraries and schools on topics such as regional geology, and trail programmingfor community partners that work with local disadvantaged youth. Additionally,the Trail Education and Outreach program spends thousands of hours answeringphone calls and emails from the public and maintaining the Tahoe Rim TrailAssociation’s extremely popular website to provide vital information to thepublic on how to safely and sustainably recreate on the Trail.

For the year ended March 31, 2022, Tahoe Rim Trail Association program expenses were:

Programs $638,178
Program Expenses $638,178

Governance & Staff

  • CEO

    Morgan Steel, Executive Director

  • Board Chair

    Tricia Tong, Community Volunteer

  • Chair's Profession / Business Affiliation

  • Board Size

    13

  • Paid Staff Size

    9

Fundraising

Method(s) Used:
Direct mail appeals, Invitations to fundraising events, Print advertisements (newspapers, magazines, etc.), Grant proposals, Internet, Appeals via Social Media (Facebook, etc.).

% of Related Contributions on Fundraising: 1.40%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.


Financial

The following information is based on Tahoe Rim Trail Association's IRS Form 990 for the fiscal year ending March 31, 2022

Source of Funds
Contributions and Grants $3,121,033
Investment Income $92,238
Program Service Revenue $91,398
Other Revenue $9,595
Total Income $3,314,264

Breakdown of Expenses

Total Income $3,314,264
Total Expenses: $753,623
Program Expenses $638,178
Fundraising Expenses $43,609
Administrative Expenses $71,836
Other Expenses $0
Income in Excess of Expenses $2,560,641
Beginning Net Assets $3,552,122
Other Changes In Net Assets $-1,727
Ending Net Assets $6,111,036
Total Liabilities $153,033
Total Assets $6,264,039

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