Wapello County Trails Council
Wapello County Trails Council maintains strong solvency with volunteer leadership, despite fluctuating revenues.
EIN: 208195837 · Ottumwa, IA · NTEE: N32 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $124K |
| Total Expenses | $5K |
| Program Spending | 95% |
| Net Assets | $121K |
| Transparency Score | 90/100 |
Is Wapello County Trails Council Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Wapello County Trails Council directs 95% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Wapello County Trails Council
Wapello County Trails Council (EIN: 208195837) is a nonprofit organization based in Ottumwa, IA, classified under NTEE code N32. The organization reported total revenue of $124K and total assets of $207K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Wapello County Trails Council's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Wapello County Trails Council is a small nonprofit that has been operating for 18 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -5.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $36K |
| Total Expenses | $5K |
| Surplus / Deficit | +$30K |
| Total Assets | $121K |
| Net Assets | $121K |
| Operating Margin | 85.2% |
| Months of Reserves | 273.8 months |
Financial Health Grade: A
In 2023, Wapello County Trails Council reported a surplus of $30K with revenue exceeding expenses, holds 273.8 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Wapello County Trails Council's revenue has declined at a compound annual growth rate (CAGR) of -5.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +1763.5% | -94.8% | +34.0% |
| 2022 | -61.3% | +7672.2% | -52.7% |
| 2021 | -90.4% | -44.3% | +1.9% |
| 2020 | +606.3% | -66.1% | +35.7% |
| 2019 | -30.8% | -32.0% | +0.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2008 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Wapello County Trails Council with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 5%
- programs: 95%
- fundraising: 0%
According to IRS 990 filings, Wapello County Trails Council allocates its expenses as follows: admin: 5%, programs: 95%, fundraising: 0%. With 95% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $30K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is consistently reported at 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based. This is highly commendable and ensures that all funds are directed towards the organization's mission, especially given their fluctuating revenue streams.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Wapello County Trails Council's IRS 990 filings:
- Significant revenue volatility, which could impact long-term planning and project consistency.
Strengths
The following positive indicators were identified for Wapello County Trails Council:
- Consistent 0% officer compensation, maximizing funds for mission.
- Zero reported liabilities across all filings, indicating strong financial solvency.
- High program spending efficiency due to minimal administrative and fundraising overhead.
- Consistent filing of IRS Form 990s, demonstrating transparency.
- Healthy asset base relative to annual operating expenses.
Frequently Asked Questions about Wapello County Trails Council
Is Wapello County Trails Council a legitimate charity?
Based on AI analysis of IRS 990 filings, Wapello County Trails Council (EIN: 208195837) some concerns. Mission Score: 90/100. 1 red flag identified, 5 strengths noted.
How does Wapello County Trails Council spend its money?
Wapello County Trails Council directs 95% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Wapello County Trails Council tax-deductible?
Wapello County Trails Council is registered as a tax-exempt nonprofit (EIN: 208195837). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Wapello County Trails Council compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Wapello County Trails Council is above average for NTEE category N32 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Wapello County Trails Council located?
Wapello County Trails Council is headquartered in Ottumwa, Iowa and files with the IRS under EIN 208195837. It is classified under NTEE code N32.
How many years of IRS 990 filings does Wapello County Trails Council have?
Wapello County Trails Council has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $124K in total revenue.
Is Wapello County Trails Council a good charity?
Based on the available financial data, Wapello County Trails Council appears to be a good charity. They maintain strong financial health with zero liabilities, consistently report 0% officer compensation, and demonstrate a high commitment to program spending, as evidenced by their low administrative costs.
How does the organization manage its finances given fluctuating revenue?
The organization appears to manage its finances prudently, as evidenced by its consistent asset growth and zero liabilities, even in years with significantly lower revenue or higher expenses. This suggests effective budgeting and potentially a healthy reserve fund to absorb variations in income and project costs.
What caused the high expenses in 2016 and 2022?
Without detailed expense breakdowns, it's difficult to pinpoint the exact cause. However, for an organization focused on trails, these spikes (e.g., $344,416 in expenses in 2016 against $193,993 revenue, and $102,282 in expenses in 2022 against $1,913 revenue) likely represent significant capital projects, trail construction, or major maintenance initiatives, which are typical for their mission.
Filing History
IRS 990 filing history for Wapello County Trails Council showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Wapello County Trails Council's revenue has declined by 49.6%, moving from $71K to $36K. Total assets decreased by 32.8% over the same period, from $180K to $121K. Total functional expenses rose by 39.7%, from $4K to $5K. In its most recent filing year (2023), Wapello County Trails Council reported a surplus of $30K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $36K | $5K | $121K | $0 | — | — |
| 2022 | $2K | $102K | $90K | $0 | — | View 990 |
| 2021 | $5K | $1K | $190K | $0 | — | View 990 |
| 2020 | $52K | $2K | $187K | $0 | — | View 990 |
| 2019 | $7K | $7K | $138K | $0 | — | View 990 |
| 2018 | $11K | $10K | $137K | $0 | — | View 990 |
| 2017 | $25K | $51K | $137K | $0 | — | — |
| 2016 | $194K | $344K | $163K | $0 | — | View 990 |
| 2015 | $376K | $248K | $313K | $0 | — | View 990 |
| 2014 | $66K | $52K | $186K | $0 | — | View 990 |
| 2013 | $22K | $11K | $172K | $0 | — | View 990 |
| 2012 | $70K | $89K | $160K | $0 | — | View 990 |
| 2011 | $71K | $4K | $180K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $36K, expenses of $5K, and assets of $121K (revenue +1763.5% year-over-year).
- 2022: Revenue of $2K, expenses of $102K, and assets of $90K (revenue -61.3% year-over-year).
- 2021: Revenue of $5K, expenses of $1K, and assets of $190K (revenue -90.4% year-over-year).
- 2020: Revenue of $52K, expenses of $2K, and assets of $187K (revenue +606.3% year-over-year).
- 2019: Revenue of $7K, expenses of $7K, and assets of $138K (revenue -30.8% year-over-year).
- 2018: Revenue of $11K, expenses of $10K, and assets of $137K (revenue -58.1% year-over-year).
- 2017: Revenue of $25K, expenses of $51K, and assets of $137K (revenue -87.0% year-over-year).
- 2016: Revenue of $194K, expenses of $344K, and assets of $163K (revenue -48.4% year-over-year).
- 2015: Revenue of $376K, expenses of $248K, and assets of $313K (revenue +472.4% year-over-year).
- 2014: Revenue of $66K, expenses of $52K, and assets of $186K (revenue +198.9% year-over-year).
- 2013: Revenue of $22K, expenses of $11K, and assets of $172K (revenue -68.4% year-over-year).
- 2012: Revenue of $70K, expenses of $89K, and assets of $160K (revenue -1.5% year-over-year).
- 2011: Revenue of $71K, expenses of $4K, and assets of $180K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Wapello County Trails Council:
Data Sources and Methodology
This transparency report for Wapello County Trails Council is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.