Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 609,142 | 819,158 | 873,150 | 1,056,706 | 806,545 | 4,164,701 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 609,142 | 819,158 | 873,150 | 1,056,706 | 806,545 | 4,164,701 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 4,164,701 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 609,142 | 819,158 | 873,150 | 1,056,706 | 806,545 | 4,164,701 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,083 | 2,176 | 1,970 | 1,538 | 1,015 | 7,782 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 4,172,483 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | DURING 2021, TRAILS FOUNDATION OF NORTHERN UTAH WAS ABLE TO SUCCESSFULLY LAUNCH OUR FIRST FULL YEAR OF MEMBERSHIP AS WELL AS EMPLOY A FULL-TIME SEASONAL TRAIL CREW. THIS ENABLED US TO CONTINUE EXISTING PROJECTS, AND TAKE ON MORE THAN WE HAD IN PRIOR YEARS. IN THE SPRING OF 2021, WE WERE CONTRACTED BY THE U.S. FOREST SERVICE TO PERFORM TRAIL MAINTENANCE AND A NECESSARY TRAIL REDESIGN OF THE POPULAR UPPER WHEEL TRAIL. WORK COMPLETED BY THE TFNU TRAIL CREW INCLUDED CUTBACKS ALONG THE EXISTING TRAIL, RE-ROUTES WHERE NEEDED AND FLAGGED, THE INTRODUCTION OF NEW SWITCHBACKS AND OTHER NECESSARY TRAIL MAINTENANCE AND IMPROVEMENTS. THIS PROJECT HELPED TO SOLIDIFY A GOOD WORKING RELATIONSHIP WITH THE USFS. OUR CONTINUED COMMITMENT TO THE WORK AT BLACKNERS BEND ALONG THE WEBER RIVER, INCLUDED A STUDY CONDUCTED TO DETERMINE WHETHER A COUPLE OF OLD OVERFLOW CHANNELS ON THE PROPERTY CAN BE RECONNECTED TO THE RIVER AND SOME NEW WETLANDS CAN BE CREATED. AN AGREEMENT HAS ALSO BEEN REACHED WITH A NEIGHBORING PROPERTY OWNER ON THE LOCATION FOR A BRIDGE OVER THE WEBER RIVER, CONNECTING TO THE BUSINESS PARK IN UINTAH. PLANS ARE BEING FINALIZED FOR OTHER BRIDGES AND ALMOST A MILE OF ROAD BASE-SURFACED PATHWAY SUITABLE FOR PEDESTRIANS, EQUESTRIANS, AND MOST BICYCLES. TFNU WAS ABLE TO REDECK AN OLD PORTION OF THE NORTH ARM TRAIL ALONG THE PINEVIEW LOOP PARKWAY IN EDEN, REPLACE, REPAIR AND INSTALL SEVERAL CRUCIAL PEDESTRIAN BRIDGES IN AREAS INCLUDING ON TRAILS LOCATED WITHIN NORTH FORK PARK, AND GREEN POND TRAIL NEAR SNOWBASIN SKI RESORT. A NEW SET OF WOODEN STAIRS WERE INSTALLED ON A SECTION OF THE NORTH FORK PARK WATERFALL TRAIL TO REPLACE THE WORN ROPE THAT TRAIL USERS PREVIOUSLY HAD TO USE TO ACCESS THE WATERFALL. THE 3.7 MILE PUBLIC-ACCESS SIDEWINDER TRAIL WAS COMPLETED AND DEDICATED IN THE BRIDGES COMMUNITY OF THE WOLF CREEK RESORT. THE TRAIL QUICKLY BECAME A FAVORITE OF THE LOCALS. DURING THE BUSY SUMMER MONTHS, WE HOSTED SEVERAL TRAIL CLEAN UP AND MAINTENANCE VOLUNTEER EVENTS AS WELL AS HOSTING MANY LOCAL ORGANIZATIONS IN VOLUNTEER WORK ALONG OUR NORTHERN UTAH TRAILS. MANY OF THE TRAILS WORKED ON WERE LOCATED IN THE WEBER COUNTY NORTH FORK PARK, WHERE THE TRAIL CREW AND VOLUNTEERS WERE ABLE TO TRIM EVERY TRAIL IN THE PARK, FIX DRAINAGE ISSUES ON MULES EAR AND MULES SHOE AND FINISH THE 2.1 LONGER LOOP TRAIL - CONTINUING TO BUILD THE REPUTATION WITHIN THE COUNTY AS A PREMIER OUTDOOR RECREATION AREA FOR ALL TRAIL USERS. IN ADDITION TO THE TRAIL WORK, TFNU WAS ALSO ABLE TO MEET WITH ARCADIA GUIDED OUTDOOR EDUCATION AND THE GOAL FOUNDATION TO BEGIN LOOKING INTO WHAT IT WOULD TAKE FOR TFNU TO BEGIN HOSTING YOUTH EDUCATION PROGRAMS. WITH THEIR HELP AND GUIDANCE, WE MADE PROGRESS IN THE DEVELOPMENT OF A CURRICULUM AND PROGRAM LAYOUT TO USE AS SOMETHING CONCRETE TO PRESENT TO OUR BOARD AS WELL AS TO USE IN THE WRITING OF GRANT PROPOSALS TO GET THESE PROGRAMS OFF THE GROUND IN 2022. AND FINALLY, TFNU WAS INSTRUMENTAL IN THE CREATION AND IMPLEMENTATION OF THE TRAILS ALLIANCE OF NORTHERN UTAH. THE TRAILS ALLIANCE IS A GROUP OF LIKE MINDED INDIVIDUALS AND ORGANIZATIONS WHO ARE OUTDOOR ENTHUSIASTS AND MEMBERS OF THIS COMMUNITY AND LOVE OGDEN AND OUR TRAIL SYSTEMS. AS TRAIL POPULARITY AND USE HAS INCREASED DRASTICALLY SINCE COVID, THE RISE IN USER CONFLICT HAS ALSO INCREASED. MANY PEOPLE OUT ON THE TRAILS TODAY ARE NEW TRAIL USERS AND MAY NOT KNOW THE ETIQUETTE GENERALLY ASSOCIATED WITH TRAIL USE OR WHAT TO DO WHEN USER CONFLICT DOES OCCUR. THE FOCUS OF THE TRAILS ALLIANCE IS EDUCATION - NOT ENFORCEMENT. FOUNDING ORGANIZATION MEMBERS AFFILIATED WITH THE ALLIANCE INCLUDE: TFNU, GOAL FOUNDATION, OGDEN TRAILS NETWORK, BACK COUNTRY HORSEMEN OF AMERICA, GEAR:30, WEBER DAVIS MOUNTAIN BIKING, AND VISIT OGDEN. WE PLAN TO GROW AND EXPAND THIS PROGRAM IN 2022. WE WANT TO GET THE ENTIRE COMMUNITY INVOLVED. |
| FORM 990, PAGE 2, PART III, LINE 4D | WEBER PATHWAYS WAS ORGANIZED IN 1995 TO CONSTRUCT AND PRESERVE PATHWAYS IN WEBER COUNTY, UTAH FOR THE USE AND ENJOYMENT OF THE GENERAL PUBLIC. THE ORGANIZATION ALSO PROMOTES PUBLIC EDUCATION THROUGH PATHWAY USER GROUPS, THE PUBLIC MEDIA, AND SCHOOL SYSTEMS TO ENHANCE PUBLIC AWARENESS OF THE ENVIRONMENT, NATURAL RESOURCES, AND PATHWAYS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FINANCE AND AUDIT COMMITTEE WILL REVIEW AND APPROVE THE AUDIT AND FORM 990 AND REPORT THE RESULTS TO THE BOARD OF TRUSTEES. THE EXECUTIVE DIRECTOR IS AUTHORIZED TO SIGN THE FINAL FORM 990. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS ARE REQUESTED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPARABLE PAY RATES ARE REVIEWED AND COMPENSATION IS APPROVED BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION PROCESS FOR OFFICERS COMPARABLE RATES ARE REVIEWED AND APPROVED BY THE BOARD AND EXECUTIVE DIRECTOR. |
| FORM 990, PAGE 6, PART VI, LINE 19 | PUBLIC INSPECTION OF GOVERNING DOCUMENTS ARE MADE AVAILABLE AT THE AGENCY OFFICE THROUGH REVIEW OF HARD COPIES OF THE DOCUMENTS. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES 75,984 99 8,766 |
| FORM 990, PART XI, LINE 9 | PY ADJUSTMENT -25,000 IN 2011, THE PEDESTRIAN BRIDGE FOR THE PLP-MIDDLE INLET WAS CAPITALIZED AND RECORDED AS AN IN-KIND DONATION. THIS PROJECT WAS DONE FOR WEBER COUNTY AND UPON COMPLETION, THE BRIDGE WAS TURNED OVER TO THE COUNTY FOR LIABILITY AND MAINTENANCE PURPOSES. AS SUCH, THIS AMOUNT SHOULD HAVE BEEN AN EXPENSE. THE ORGANIZATION IS RESTATING THE BEGINNING NET ASSETS TO REFLECT THE PRIOR PERIOD EXPENSE. |
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