Nonprofit · EIN 39-2015324
PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM
Tax-exempt · WASHINGTON, DC 20013
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $506,575 | $496,406 | $10,169 | $176,551 | $1,997 | $174,554 |
| December 31, 2024 | 990 | $418,939 | $514,866 | -$95,927 | $180,661 | $16,276 | $164,385 |
| December 31, 2023 | 990 | $518,559 | $628,664 | -$110,105 | $312,937 | $32,666 | $280,271 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $433,234
- of which government grants
- $248,800
- Program service revenue
- $60,309
- Investment income
- $13,032
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $30,553
- Compensation of officers, directors and key employees
- $113,075
- Other salaries and wages
- $110,836
- Salaries, compensation and benefits (total)
- $265,186
- Professional fundraising fees
- $0
- Accounting fees
- $23,311
- Occupancy
- $1,711
- Travel
- $26,236
- Program services (functional)
- $446,767
- Management and general (functional)
- $49,639
Balance sheet and other
- Total assets, start of year
- $180,661
- Total assets, end of year
- $176,551
- Total liabilities, end of year
- $1,997
- Net assets, end of year
- $174,554
- Net assets without donor restrictions
- $174,554
- Gross receipts
- $506,575
- Employees
- 5
- Volunteers
- 42
- Year formed
- 2001
- State of legal domicile
- WI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| COURTNEY LYONS-GARCIA | EXECUTIVE DIRECTOR Officer | 40 | $107,582 | $5,493 |
| ANDREA KETCHMARK | PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| WILLIAM DAHNKE | TREASURER Trustee or director, Officer | 10 | $0 | $0 |
| JULIE JUDKINS | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| HEATHER CROZIER | VP FOR DEVELOPMENT Trustee or director, Officer | 5 | $0 | $0 |
| RG ABSHER | TRAIL LEADERS COUNCIL CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| BARNEY MANN | AT-LARGE MEMBER Trustee or director | 5 | $0 | $0 |
| BOB RATCLIFFE | AT-LARGE MEMBER Trustee or director | 5 | $0 | $0 |
| CALLUM CINTRON | AT-LARGE MEMBER Trustee or director | 5 | $0 | $0 |
| IAN MANGIARDI | AT-LARGE MEMBER Trustee or director | 5 | $0 | $0 |
| JACOB WILDFIRE | AT-LARGE MEMBER Trustee or director | 2 | $0 | $0 |
| RON TIPTON | AT-LARGE MEMBER Trustee or director | 5 | $0 | $0 |
| MATTHEW NELSON | NATIONAL SCENIC TRAIL REP Trustee or director | 5 | $0 | $0 |
| STEVE GONZALES | NATIONAL HISTORIC TRAIL REP Trustee or director | 5 | $0 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COURTNEY LYONS-GARCIA | EXECUTIVE DIRECTOR Officer | 40 | $105,380 |
| ANDREA KETCHMARK | PRESIDENT Trustee or director, Officer | 10 | $0 |
| WILLIAM DAHNKE | TREASURER Trustee or director, Officer | 10 | $0 |
| HEATHER CROZIER | VP FOR DEVELOPMENT Trustee or director, Officer | 5 | $0 |
| JUSTIN FISCH | VP FOR GOVERNANCE Trustee or director, Officer | 5 | $0 |
| RG ABSHER | TRAIL LEADERS COUNCIL CHAIR Trustee or director, Officer | 5 | $0 |
| STEVE GONZALES | DIRECTOR Trustee or director | 5 | $0 |
| MATTHEW NELSON | DIRECTOR Trustee or director | 5 | $0 |
| OFORIWAA PEE AGYEI-BOAKYE | DIRECTOR Trustee or director | 5 | $0 |
| JULIE JUDKINS | DIRECTOR Trustee or director | 5 | $0 |
| MATTHEW MALLINSON | DIRECTOR Trustee or director | 2 | $0 |
| BARNEY MANN | DIRECTOR Trustee or director | 5 | $0 |
| BOB RATCLIFFE | DIRECTOR Trustee or director | 5 | $0 |
| RON TIPTON | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VALERIE RUPP | EXECUTIVE DIRECTOR (THRU MARCH 2023) Officer | 40 | $42,290 |
| COURTNEY LYONS-GARCIA | EXECUTIVE DIRECTOR (FROM OCT 2023) Officer | 40 | $25,231 |
| ANDREA KETCHMARK | PRESIDENT Trustee or director, Officer | 4 | $0 |
| WILLIAM DAHNKE | TREASURER Trustee or director, Officer | 4 | $0 |
| LIZ THOMAS | SECRETARY Trustee or director, Officer | 2 | $0 |
| RG ABSHER | TRAIL LEADERS COUNCIL CHAIR Trustee or director, Officer | 2 | $0 |
| HEATHER CROZIER | VP FOR DEVELOPMENT Trustee or director | 2 | $0 |
| JUSTIN FISCH | VP FOR GOVERNANCE Trustee or director | 2 | $0 |
| RON TIPTON | DIRECTOR Trustee or director | 2 | $0 |
| LUKE KLOBERDANZ | DIRECTOR Trustee or director | 1 | $0 |
| BARNEY MANN | DIRECTOR Trustee or director | 2 | $0 |
| STEVE GONZALES | DIRECTOR Trustee or director | 2 | $0 |
| OFORIWAA PEE AGYEI-BOAKYE | DIRECTOR Trustee or director | 1 | $0 |
| JAMIE LOUCKY | DIRECTOR Trustee or director | 1 | $0 |
| KRISTIN MURPHY | DIRECTOR (FROM JAN 2023) Trustee or director | 1 | $0 |
| BOB RATCLIFFE | DIRECTOR (FROM JAN 2023) Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 75024, WASHINGTON, DC 20013-0024
- In care of
- % GARY WERNER
- Principal officer (990 for 2025)
- COURTNEY LYONS-GARCIA, PO BOX 75024, WASHINGTON, DC 20013
- Signed the 990
- COURTNEY LYONS-GARCIA, EXECUTIVE DIRECTOR
- Phone
- (830) 237-2866
- Website
- PNTS.ORG/NEW/
- Return prepared by
- WEGNER CPAS LLP
Mission
OUR MISSION IS TO CONNECT, STRENGTHEN AND AMPLIFY A VIBRANT NETWORK OF PARTNERS UNITED TO PRESERVE, ENHANCE AND PROMOTE NATIONAL HISTORIC & SCENIC TRAILS.
Program accomplishments
- MEMBER SERVICES AND COORDINATION:THE PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM (PNTS) IS A COLLECTIVE VOICE, A RESOURCE PROVIDER AND A HUB FOR EXCHANGE, LEARNING, AND ACTION FOR THE NATIONAL TRAILS SYSTEM. AS A MEMBERSHIP ORGANIZATION AND THE ONLY 501(C)(3) NONPROFIT ORGANIZATION FOCUSED ON THE 32 NATIONAL SCENIC AND HISTORIC TRAILS (NSHT), PNTS BRINGS TOGETHER AND STRENGTHENS THE CAPACITY OF PROFESSIONALS, LEADERS AND TRAIL AND HIKING ENTHUSIASTS TO PROMOTE A THRIVING, ACCESSIBLE, AND INCLUSIVE NATIONAL TRAILS SYSTEM.A UNIQUE CHARACTERISTIC OF NSHT IS THAT THEY ARE COOPERATIVELY MANAGED BY FEDERAL ADMINISTRATORS AND PRIVATE NONPROFIT PARTNERS. THE 32 NSHT NONPROFIT PARTNERS ARE ALSO PNTS TRAIL ORGANIZATION MEMBERS AND OUR VOLUNTEER LEADERS. THIS ENSURES THAT OUR WORK IS DEEPLY ROOTED IN THE NATIONAL TRAILS AND ADVANCES THE VISION AND PRIORITIES OF THE NATIONAL TRAILS SYSTEM COMMUNITY. SIMILARLY, WE WORK CLOSELY WITH FEDERAL PARTNERS THROUGH COOPERATIVE AGREEMENTS TO PROVIDE RESOURCES THAT ENHANCE PUBLIC AND PRIVATE PARTNERS' ABILITIES AND CAPACITIES AND TO ADDRESS SYSTEMIC ISSUES IN THE NATIONAL TRAILS SYSTEM.Expenses $331,887 · revenue $56,976
- TRAIL LAND CONSERVATION POLICY: THE PARTNERSHIP CONTINUED TO ENCOURAGE THE U.S. DEPARTMENT OF THE INTERIOR BUREAU OF LAND MANAGEMENT AND THE U.S. FOREST SERVICE (USFS) TO ADOPT SPECIAL MANAGEMENT CORRIDORS TO GUIDE LAND USE PLANNING AND MANAGEMENT FOR THE SCENIC AND HISTORIC TRAILS. DESPITE REDUCTIONS IN FORCE AND FROZEN FUNDING WE WERE ABLE TO WORK WITH BOTH DEPARTMENTS TO ADVANCE TRAIL INITIATIVES AND HOST THE LANDS SUMMIT IN SAN ANTONIO TO ADDRESS PROTECTING TRAIL CORRIDORS.Expenses $51,752
- NEXT GENERATION PROGRAMS:THE PARTNERSHIP CONTINUED THE YOUTH OUTREACH AND ENGAGEMENT PROGRAM BEGUN IN 2009 WITH FEDERAL FUNDING BY PROVIDING GRANTS TO THE NATIONAL TRAILS PUBLIC/PRIVATE PARTNERSHIPS TO FUND TRAIL APPRENTICES TO WORK ON PROJECTS, PROGRAMS, AND ACTIVITIES DETERMINED TO BE PRIORITIES BY EACH TRAIL PARTNERSHIP. WE ALSO PROVIDED STIPENDS TO SEVEN TRAIL APPRENTICES FOR THE 2025 WORKSHOP IN SAN ANTONIO.Expenses $56,553 · grants $30,553
- ADVOCACY:HOSTED HIKE THE HILL 2025, AN ANNUAL CONVENING OF TRAILS GROUPS TO MEET IN WASHINGTON DC AND DISCUSS POLICY WITH FEDERAL AGENCIES AND LEGISLATION WITH CONGRESSIONAL OFFICES. IN 2024, WE SUCCEEDED IN OBTAINING A LINE ITEM FOR TRAILS FUNDING IN THE BUREAU OF LAND MANAGEMENT BUDGET AND SUCCEEDED IN ACHIEVING UNIT STATUS FOR ALL OF THE NATIONAL SCENIC TRAILS WITHIN THE NATIONAL PARK SERVICE. IN 2025 WE WERE ABLE TO KEEP THE LINE ITEM FUNDING FOR TRAILS STATIC RATHER THAN REDUCED.Expenses $6,575 · revenue $3,334
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 39-2015324
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30)
- Assets (IRS master file)
- $176,551
- Income (IRS master file)
- $506,575
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $506,575 | $496,406 | $176,551 | IRS |
| 990 | December 2024 | $418,939 | $514,866 | $180,661 | XML |
| 990 | December 2023 | $518,559 | $628,664 | $312,937 | XML |
| 990 | December 2022 | $564,858 | $517,605 | $577,799 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 39-2015324).
Questions about PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM
- What is the EIN of PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM?
- The employer identification number (EIN) of PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM is 39-2015324.
- Is PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM?
- The 990 for the year ended December 31, 2025 names COURTNEY LYONS-GARCIA.
- Who are the officers and directors of PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM?
- The 990 for the year ended December 31, 2025 lists 14 people; 1 received compensation from the organization, the highest $107,582 (COURTNEY LYONS-GARCIA, EXECUTIVE DIRECTOR).
- How much revenue does PARTNERSHIP FOR THE NATIONAL TRAILS SYSTEM have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $506,575, expenses of $496,406 and total assets of $176,551 at year end.
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