Superior Hiking Trail Association

People. Nature. Footpath.

Two Harbors, MN | superiorhiking.org

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GuideStar Charity Check

EIN: 41-1569104

Contributions tax deductible
as of March 2023

IRS BMF 509(a)(1)
as of March 13, 2023

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Charity Check report

Mission

Our association is honored to serve as stewards and promoters of the Superior Hiking Trail, a 300-mile trail alongside Lake Superior in northern Minnesota. The SHT is a resource for everyone, where individuals discover, learn and connect with nature, themselves and each other.

Ruling year info

1987

Executive Director

Lisa Luokkala

Main address

618 1st Ave PO Box 315

Two Harbors, MN 55616 USA

Show more contact info

EIN

41-1569104

Subject area info

Environment

Natural resources

Land resources

Parks

Population served info

Children and youth

Adults

NTEE code info

Parks and Playgrounds (N32)

Natural Resource Conservation and Protection (C30)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Blog

Programs and results

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Trail Renewal Program

A multi-year effort to improve and renew the SHT where it is needed most. The program is driven by the primary principles: ensure the safety of all trail users, make using the SHT and the Trail itself less impactful on the land and waters through which it passes, protect the integrity of the Trail's corridor, and foster positive relationships with public and private landowners. The Trail Renewal Program is supported by SHTA members and donors, volunteers, and major grant funding from the Minnesota Environmental and Natural Resources Trust Fund.

Population(s) Served

Adults

Where we work

External reviews

Financials

Superior Hiking Trail Association

Fiscal year: Oct 01 - Sep 30

Financial documents

Yes, financials were audited by an independent accountant.

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2021

SOURCE: IRS Form 990

6.58

Average of 7.90 over 10 years

Months of cash in 2021

SOURCE: IRS Form 990

4

Average of 8 over 10 years

Fringe rate in 2021

SOURCE: IRS Form 990

21%

Average of 20% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

Source: IRS Form 990

Digitizing IRS form 990 data

Superior Hiking Trail Association

Revenue & expenses

Fiscal Year: Oct 01 - Sep 30

SOURCE: IRS Form 990

Fiscal year ending: Download Data

Revenue
Contributions	$140,078
Program Services	$0
Investments	$4,018
Special Events	$10,282
Sales	$46,305
Other	$103,044
Total Revenue	$303,727

Expenses
Grants	$0
Salaries & Employee Benefits	$118,546
Professional Fees	$1,000
Occupancy	$6,675
Printing, Publications, Postage, etc.	$9,001
Other Expenses	$160,463
Total Expenses	$295,685
Net Gain/Loss	$8,042

Revenue
Contributions	$120,589
Program Services	$0
Investments	$3,036
Special Events	$8,044
Sales	$42,845
Other	$118,545
Total Revenue	$293,059

Expenses
Grants	$0
Salaries & Employee Benefits	$110,259
Professional Fees	$1,050
Occupancy	$7,475
Printing, Publications, Postage, etc.	$9,155
Other Expenses	$149,648
Total Expenses	$277,587
Net Gain/Loss	$15,472

Revenue
Contributions	$178,069
Government Grants	$50,614
Program Services	$11,637
Investments	$2,835
Special Events	$0
Sales	$44,144
Other	$8,809
Total Revenue	$296,108

Expenses
Program Services	$201,647
Administration	$48,481
Fundraising	$38,899
Total Expenses	$289,027
Net Gain/Loss	$7,081

Functional expenses
Accounting Fees	$1,050
Advertising & Promotion	$8,249
Information Technology Expenses	$1,502
Insurance Expenses	$6,088
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$2,538
Professional Fundraising Expenses	$0

Revenue
Contributions	$199,712
Government Grants	$52,652
Program Services	$17,889
Investments	$1,140
Special Events	$5,534
Sales	$40,130
Other	$9,969
Total Revenue	$327,026

Expenses
Program Services	$205,093
Administration	$50,063
Fundraising	$39,725
Total Expenses	$294,881
Net Gain/Loss	$32,145

Functional expenses
Accounting Fees	$1,050
Advertising & Promotion	$4,389
Information Technology Expenses	$1,891
Insurance Expenses	$6,066
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$2,517
Professional Fundraising Expenses	$0

Revenue
Contributions	$243,501
Government Grants	$49,433
Program Services	$16,922
Investments	$2,362
Special Events	$5,514
Sales	$40,439
Other	$9,654
Total Revenue	$367,825

Expenses
Program Services	$236,482
Administration	$56,256
Fundraising	$44,850
Total Expenses	$337,588
Net Gain/Loss	$30,237

Functional expenses
Accounting Fees	$1,200
Advertising & Promotion	$2,712
Information Technology Expenses	$3,203
Insurance Expenses	$6,294
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$2,717
Professional Fundraising Expenses	$0

Revenue
Contributions	$207,256
Government Grants	$30,833
Program Services	$14,332
Investments	$804
Special Events	$6,613
Sales	$47,659
Other	$11,373
Total Revenue	$318,870

Expenses
Program Services	$200,096
Administration	$56,486
Fundraising	$45,525
Total Expenses	$302,107
Net Gain/Loss	$16,763

Functional expenses
Accounting Fees	$1,200
Advertising & Promotion	$2,355
Information Technology Expenses	$2,083
Insurance Expenses	$6,467
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$2,771
Professional Fundraising Expenses	$0

Revenue
Contributions	$237,744
Government Grants	$58,167
Program Services	$16,178
Investments	$830
Special Events	$7,724
Sales	$46,873
Other	$13,960
Total Revenue	$381,476

Expenses
Program Services	$267,056
Administration	$38,202
Fundraising	$41,916
Total Expenses	$347,174
Net Gain/Loss	$34,302

Functional expenses
Accounting Fees	$1,200
Advertising & Promotion	$2,805
Information Technology Expenses	$2,927
Insurance Expenses	$6,476
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$2,946
Professional Fundraising Expenses	$0

Revenue
Contributions	$317,130
Government Grants	$41,616
Program Services	$19,744
Investments	$935
Special Events	$7,481
Sales	$64,898
Other	$15,330
Total Revenue	$467,134

Expenses
Program Services	$286,399
Administration	$43,618
Fundraising	$53,538
Total Expenses	$383,555
Net Gain/Loss	$83,579

Functional expenses
Accounting Fees	$1,200
Advertising & Promotion	$2,634
Information Technology Expenses	$4,345
Insurance Expenses	$6,839
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$3,211
Professional Fundraising Expenses	$0

Revenue
Contributions	$294,978
Government Grants	$50,385
Program Services	$23,293
Investments	$1,119
Special Events	$0
Sales	$63,169
Other	$25,562
Total Revenue	$458,506

Expenses
Program Services	$340,462
Administration	$52,152
Fundraising	$62,168
Total Expenses	$454,782
Net Gain/Loss	$3,724

Functional expenses
Accounting Fees	$1,400
Advertising & Promotion	$4,384
Information Technology Expenses	$2,311
Insurance Expenses	$7,231
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$4,104
Professional Fundraising Expenses	$0

Revenue
Contributions	$345,804
Government Grants	$45,000
Program Services	$0
Investments	$839
Special Events	$0
Sales	$57,125
Other	$39,395
Total Revenue	$488,163

Expenses
Program Services	$349,934
Administration	$59,283
Fundraising	$67,148
Total Expenses	$476,365
Net Gain/Loss	$11,798

Functional expenses
Accounting Fees	$2,730
Advertising & Promotion	$2,159
Information Technology Expenses	$2,426
Insurance Expenses	$7,312
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$602,271
Government Grants	$156,243
Program Services	$0
Investments	$31,477
Special Events	$0
Sales	$77,218
Other	$42,668
Total Revenue	$909,877

Expenses
Program Services	$507,309
Administration	$94,236
Fundraising	$46,090
Total Expenses	$647,635
Net Gain/Loss	$262,242

Functional expenses
Accounting Fees	$6,525
Advertising & Promotion	$1,957
Information Technology Expenses	$2,561
Insurance Expenses	$6,617
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$9,096
Pension Plan Contributions	$377
Professional Fundraising Expenses	$0

Revenue
Contributions	$448,648
Government Grants	$321,800
Program Services	$0
Investments	$1,045
Special Events	$0
Sales	$109,509
Other	$36,724
Total Revenue	$917,726

Expenses
Program Services	$738,056
Administration	$95,205
Fundraising	$38,520
Total Expenses	$871,781
Net Gain/Loss	$45,945

Functional expenses
Accounting Fees	$6,670
Advertising & Promotion	$1,587
Information Technology Expenses	$5,108
Insurance Expenses	$8,836
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$25
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$523,617
Government Grants	$191,054
Program Services	$0
Investments	$826
Special Events	$0
Sales	$130,231
Other	$31,666
Total Revenue	$877,394

Expenses
Program Services	$718,916
Administration	$104,326
Fundraising	$47,190
Total Expenses	$870,432
Net Gain/Loss	$6,962

Functional expenses
Accounting Fees	$7,075
Advertising & Promotion	$18,785
Information Technology Expenses	$6,363
Insurance Expenses	$9,213
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$5,376
Professional Fundraising Expenses	$0

Superior Hiking Trail Association

Balance sheet

Fiscal Year: Oct 01 - Sep 30

SOURCE: IRS Form 990

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2008	Dec 31, 2008	Change
Contributions	$140,078
Cash & Equivalents	$170,760	$184,020	$13,260
Fixed Assets (LBE - Depreciation)	$3,000	$3,000	$0
Other	$31,016	$31,650	$634
Total Assets	$204,776	$218,670	$13,894

Liabilities	Jan 01, 2008	Dec 31, 2008	Change
Total Liabilities	$21,931	$27,783	$5,852

Fund balance	Jan 01, 2008	Dec 31, 2008	Change
Net Assets	$182,845	$190,887	$8,042

Assets	Jan 01, 2009	Dec 31, 2009	Change
Contributions	$120,589
Cash & Equivalents	$184,020	$204,150	$20,130
Fixed Assets (LBE - Depreciation)	$3,000	$3,000	$0
Other	$31,650	$25,795	($5,855)
Total Assets	$218,670	$232,945	$14,275

Liabilities	Jan 01, 2009	Dec 31, 2009	Change
Total Liabilities	$27,783	$26,586	($1,197)

Fund balance	Jan 01, 2009	Dec 31, 2009	Change
Net Assets	$190,887	$206,359	$15,472

Assets	Jan 01, 2010	Dec 31, 2010	Change
Contributions	$178,069
Cash & Equivalents	$204,150	$208,053	$3,903
Accounts Receivable	$2,372	$1,289	($1,083)
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$22,045	$21,731	($314)
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$4,378	$5,623	$1,245
Other	$0	$0	$0
Total Assets	$232,945	$236,696	$3,751

Liabilities	Jan 01, 2010	Dec 31, 2010	Change
Accounts Payable	$26,586	$23,256	($3,330)
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$26,586	$23,256	($3,330)

Fund balance	Jan 01, 2010	Dec 31, 2010	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$206,359	$213,440	$7,081
Net Assets	$206,359	$213,440	$7,081

Assets	Jan 01, 2011	Dec 31, 2011	Change
Contributions	$199,712
Cash & Equivalents	$208,053	$233,721	$25,668
Accounts Receivable	$1,289	$1,223	($66)
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$21,731	$27,230	$5,499
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$5,623	$6,986	$1,363
Other	$0	$0	$0
Total Assets	$236,696	$269,160	$32,464

Liabilities	Jan 01, 2011	Dec 31, 2011	Change
Accounts Payable	$23,256	$23,575	$319
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$23,256	$23,575	$319

Fund balance	Jan 01, 2011	Dec 31, 2011	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$213,440	$245,585	$32,145
Net Assets	$213,440	$245,585	$32,145

Assets	Jan 01, 2012	Dec 31, 2012	Change
Contributions	$243,501
Cash & Equivalents	$233,721	$268,363	$34,642
Accounts Receivable	$1,223	$1,209	($14)
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$27,230	$24,433	($2,797)
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$6,986	$6,294	($692)
Other	$0	$0	$0
Total Assets	$269,160	$300,299	$31,139

Superior Hiking Trail Association

Financial trends analysis Glossary & formula definitions

Fiscal Year: Oct 01 - Sep 30

SOURCE: IRS Form 990

This snapshot of Superior Hiking Trail Association’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Oct 01 - Sep 30 View full report Download data

Business model indicators

Profitability	2016	2017	2019	2020	2021
Unrestricted surplus (deficit) before depreciation	$7,690	-$64,043	$251,585	$95,644	$137,272
As % of expenses	1.7%	-13.7%	39.4%	11.3%	16.3%
Unrestricted surplus (deficit) after depreciation	$3,724	-$71,398	$241,902	$69,321	$109,630
As % of expenses	0.8%	-15.0%	37.4%	8.0%	12.6%

Revenue composition
Total revenue (unrestricted & restricted)	$458,506	$488,163	$909,877	$917,726	$877,394
Total revenue, % change over prior year	-1.8%	6.5%	0.0%	0.9%	-4.4%
Program services revenue	5.1%	0.0%	0.0%	0.0%	0.0%
Membership dues	33.8%	30.3%	14.5%	15.8%	13.0%
Investment income	0.2%	0.2%	0.5%	0.1%	0.1%
Government grants	11.0%	9.2%	17.2%	35.1%	21.8%
All other grants and contributions	30.6%	40.5%	51.7%	33.1%	46.7%
Other revenue	19.4%	19.8%	16.2%	15.9%	18.5%

Expense composition
Total expenses before depreciation	$450,816	$469,010	$637,952	$845,458	$842,790
Total expenses, % change over prior year	18.2%	4.0%	0.0%	32.5%	-0.3%
Personnel	43.1%	45.4%	48.5%	39.1%	39.8%
Professional fees	22.5%	23.5%	13.5%	12.0%	13.9%
Occupancy	1.9%	2.3%	1.7%	1.5%	1.9%
Interest	0.0%	0.0%	0.0%	0.0%	0.0%
Pass-through	0.0%	0.0%	0.0%	0.0%	0.0%
All other expenses	32.5%	28.8%	36.3%	47.4%	44.4%

Full cost components (estimated)	2016	2017	2019	2020	2021
Total expenses (after depreciation)	$454,782	$476,365	$647,635	$871,781	$870,432
One month of savings	$37,568	$39,084	$53,163	$70,455	$70,233
Debt principal payment	$0	$0	$0	$0	$0
Fixed asset additions	$15,768	$128,210	$121,231	$0	$0
Total full costs (estimated)	$508,118	$643,659	$822,029	$942,236	$940,665

Capital structure indicators

Liquidity	2016	2017	2019	2020	2021
Months of cash	10.7	8.3	7.2	4.7	4.0
Months of cash and investments	10.7	8.3	7.2	4.7	4.0
Months of estimated liquid unrestricted net assets	10.5	5.2	8.4	7.4	9.3

Balance sheet composition	2016	2017	2019	2020	2021
Cash	$400,217	$325,158	$384,671	$334,016	$280,174
Investments	$0	$0	$0	$0	$0
Receivables	$202	$305	$85,049	$189,783	$201,550
Gross land, buildings, equipment (LBE)	$31,642	$159,852	$289,012	$307,590	$316,100
Accumulated depreciation (as a % of LBE)	34.9%	11.5%	10.8%	18.7%	26.9%
Liabilities (as a % of assets)	8.5%	12.6%	6.1%	11.1%	4.7%
Unrestricted net assets	$414,190	$342,792	$703,206	$772,527	$882,157
Temporarily restricted net assets	$0	$83,196	$99,019	N/A	N/A
Permanently restricted net assets	$0	$0	$0	N/A	N/A
Total restricted net assets	$0	$83,196	$99,019	$85,078	$10,873
Total net assets	$414,190	$425,988	$802,225	$857,605	$893,030

Key data checks

Key data checks	2016	2017	2019	2020	2021
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination

Form 1023/1024 is not available for this organization

Executive Director

Lisa Luokkala

Number of employees

Source: IRS Form 990

Superior Hiking Trail Association

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

Superior Hiking Trail Association

Board of directors
as of 02/24/2023

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board co-chair

Becky Loraas Zrimsek

Board co-chair

Karen Ketchmark

Organizational demographics

SOURCE: Self-reported; last updated 8/24/2022

Candid has made improvements to the race and ethnicity options.

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.

Leadership

The organization's leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Female, Not transgender (cisgender)

Sexual orientation

Heterosexual or straight

Disability status

Person without a disability

Race & ethnicity

No data

Gender identity

No data

Sexual orientation

No data

Disability

No data

Superior Hiking Trail Association

People. Nature. Footpath.

Mission

Is this your nonprofit?

Programs and results

What we aim to solve

This profile needs more info.

Our programs

Trail Renewal Program

Where we work

Our Sustainable Development Goals

Financials

Financial documents

Revenue vs. expenses: breakdown

Liquidity in 2021 info

6.58

Months of cash in 2021 info

4

Fringe rate in 2021 info

21%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

Superior Hiking Trail Association

Superior Hiking Trail Association

Superior Hiking Trail Association

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

Executive Director

Lisa Luokkala

Number of employees

Superior Hiking Trail Association

Compensation data

Superior Hiking Trail Association

Board of directors data

Becky Loraas Zrimsek

Karen Ketchmark

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Sexual orientation

Disability

Liquidity in 2021

Months of cash in 2021

Fringe rate in 2021

Funding sources

Assets & liabilities