HURON WATERLOO PATHWAYS INITIATIVE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HURON WATERLOO PATHWAYS INITIATIVE (EIN 82-1605735)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-01
- IRS object ID
- 202411229349301411
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-01T11:31:57-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 882802798 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FORGE FINANCIAL & MANAGEMENT CONSULTING | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1245 JORDAN CREEK PKWY STE 100 | AddressLine1Txt |
| City | WEST DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 502662343 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 821605735 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HURON WATERLOO PATHWAYS INITIATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HURO | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 339 E LIBERTY ST | AddressLine1Txt |
| City | ANN ARBOR | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48104 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTOPHER HAMP | PersonNm |
| Person Title | EX. DIR., NON-VOTING | PersonTitleTxt |
| Phone | 7344808381 | PhoneNum |
| Signature | 2024-04-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CHRISTOPHER | PersonFirstNm |
| Person Last | HAMP | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BENJAMIN WINTERS CPA | PreparerPersonNm |
| PTIN | P02177963 | PTIN |
| Phone | 5156203050 | PhoneNum |
| Preparation | 2024-05-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | CHRISTOPHER HAMP | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 339 E LIBERTY ST | AddressLine1Txt |
| City | ANN ARBOR | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,567,273 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HURON-WATERLOO-PATHWAYS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2018 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE HURON WATERLOO PATHWAYS INITIATIVE'S MISSION IS TO FACILITATE THE DEVELOPMENT OF NON-MOTORIZED RECREATIONAL PATHWAYS AND TO HELP LINK MICHIGAN'S GROWING NETWORK OF TRAILS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,193,171 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,543,521 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,093 | PYInvestmentIncomeAmt |
| CY Investment Income | $15,709 | CYInvestmentIncomeAmt |
| PY Other Revenue | $138 | PYOtherRevenueAmt |
| CY Other Revenue | -$26,303 | CYOtherRevenueAmt |
| PY Total Revenue | $4,196,402 | PYTotalRevenueAmt |
| CY Total Revenue | $2,532,927 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $318,371 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $382,617 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $150,590 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,780,923 | PYOtherExpensesAmt |
| CY Other Expenses | $2,518,985 | CYOtherExpensesAmt |
| PY Total Expenses | $2,099,294 | PYTotalExpensesAmt |
| CY Total Expenses | $2,901,602 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,097,108 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$368,675 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,633,869 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,374,160 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $293,591 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $403,124 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,340,278 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,971,036 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE HURON WATERLOO PATHWAYS INITIATIVE'S MISSION IS TO FACILITATE THE DEVELOPMENT OF NON-MOTORIZED RECREATIONAL PATHWAYS AND TO HELP LINK MICHIGAN'S GROWING NETWORK OF TRAILS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,390,817 | ExpenseAmt |
| Desc | THE HURON WATERLOO PATHWAYS INITIATIVE (HWPI) IS A 501(C)(3) NONPROFIT ORGANIZATION THAT WORKS TO FACILITATE THE DEVELOPMENT AND USE OF NON- MOTORIZED RECREATIONAL TRAILS THROUGHOUT WASHTENAW COUNTY AND IN SURROUNDING COMMUNITIES. OUR WORK TO SUPPORT TRAIL DEVELOPMENT CENTERS AROUND PRIVATE FUNDRAISING, PUBLIC ENGAGEMENT, COMMUNICATIONS, AND COMMUNITY OUTREACH, FOCUSING NOT ONLY ON PHYSICALLY BUILDING AND MAINTAINING TRAILS, BUT RAISING AWARENESS OF THE MANY COMMUNITY BENEFITS OF OUTDOOR RECREATION - INCLUDING BOTH MENTAL AND PHYSICAL HEALTH; ENVIRONMENTAL IMPACT AND SUSTAINABILITY; NATURE ACCESS; EDUCATION; AND MORE. HWPI WORKS IN CLOSE PARTNERSHIP WTIH WASHTENAW COUNTY PARKS AND RECREATION COMMISSION (WCPARC) TO CONSTRUCT THE WASHTENAW COUNTY-WIDE BORDER TO BORDER TRAIL (B2B TRAIL) BY BRINGING PRIVATE DOLLARS AND BOTH PUBLIC AND GOVERNMENT ENGAGEMENT TO THE PROJECT THAT WILL CONTINUE TO HAVE A SIGNIFICANT POSITIVE AND LASTING IMPACT ON THE WASHTENAW COUNTY COMMUNITY. | Desc |
| Total Program Service Expenses | $2,390,817 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 23 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | 100 DEGREES CONSULTING | PersonNm |
| Phone | 6786324534 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9707 CARMELO COURT | AddressLine1Txt |
| City | CLARENCE CENTER | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14032 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CHRISTOPHER HAMP | ||||||
| EX. DIR., NO | 40.00 | Yes (X) | Yes (X) | $94,500 | $0 | $0 |
| MACKENZIE WISNIEWSKI | ||||||
| AST DIR., NO | 40.00 | Yes (X) | Yes (X) | $93,167 | $0 | $0 |
| CHRISTINE STEAD | ||||||
| BOARD CHAIR | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUSAN FAULKNER | ||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ERIK STAHLHANDSKE | ||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUSIE PAISLEY | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALLAN NEWMAN | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES BORGSDORF | ||||||
| EX. COM. MEM | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LARRY DECK | ||||||
| EX. COM. MEM | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PAUL DIMOND | ||||||
| EX. COM. MEM | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JEFF HARDCASTLE LEFT 2023 | ||||||
| EX. COM. MEM | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LEW KIDDER | ||||||
| EX. COM. MEM | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PETER SANDERSON | ||||||
| EX. COM. MEM | 0.50 | Yes (X) | $0 | $0 | $0 | |
| COY VAUGHN | ||||||
| EX. COM. MEM | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MATT WIXSON JOINED 2023 | ||||||
| EX. COM. MEM | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LISA WOZNIAK | ||||||
| EX. COM. MEM | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MIKE CASEY | ||||||
| MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| MARK DROW | ||||||
| MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| TIM EDER | ||||||
| MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| PETER FEENEY | ||||||
| MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| BART HAMMER | ||||||
| MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| BECKY MURILLO | ||||||
| MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| MATT PEGOUSKIE | ||||||
| MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| ROBERT STEPHENS | ||||||
| MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| MELISSA SUNDERMANN | ||||||
| MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| PAUL WIKLANSKI | ||||||
| MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $187,667 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $46,974 | FundraisingAmt |
| All Other Contributions | $2,496,547 | AllOtherContributionsAmt |
| Noncash Contributions | $47,089 | NoncashContributionsAmt |
| Total Contributions | $2,543,521 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,709 | TotalRevenueColumnAmt |
| Exclusion | $15,709 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $46,974 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $34,346 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$34,346 | TotalRevenueColumnAmt |
| Exclusion | -$34,346 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Total Revenue Column | $8,043 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,043 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,043 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,532,927 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,043 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$18,637 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,667 | TotalAmt |
| Program Services | $46,917 | ProgramServicesAmt |
| Management And General | $93,833 | ManagementAndGeneralAmt |
| Fundraising | $46,917 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,093 | TotalAmt |
| Program Services | $36,773 | ProgramServicesAmt |
| Management And General | $73,547 | ManagementAndGeneralAmt |
| Fundraising | $36,773 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,266 | TotalAmt |
| Program Services | $5,317 | ProgramServicesAmt |
| Management And General | $10,633 | ManagementAndGeneralAmt |
| Fundraising | $5,316 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,591 | TotalAmt |
| Program Services | $6,648 | ProgramServicesAmt |
| Management And General | $13,295 | ManagementAndGeneralAmt |
| Fundraising | $6,648 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,410 | TotalAmt |
| Program Services | $211 | ProgramServicesAmt |
| Management And General | $1,199 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,852 | TotalAmt |
| Program Services | $8,528 | ProgramServicesAmt |
| Management And General | $48,324 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,000 | TotalAmt |
| Program Services | $600 | ProgramServicesAmt |
| Management And General | $3,400 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,268 | TotalAmt |
| Program Services | $10,240 | ProgramServicesAmt |
| Management And General | $58,028 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,149 | TotalAmt |
| Program Services | $633 | ProgramServicesAmt |
| Management And General | $2,533 | ManagementAndGeneralAmt |
| Fundraising | $28,983 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,012 | TotalAmt |
| Program Services | $4,657 | ProgramServicesAmt |
| Management And General | $4,688 | ManagementAndGeneralAmt |
| Fundraising | $14,667 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,288 | TotalAmt |
| Program Services | $3,258 | ProgramServicesAmt |
| Management And General | $2,443 | ManagementAndGeneralAmt |
| Fundraising | $10,587 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,160 | TotalAmt |
| Program Services | $4,116 | ProgramServicesAmt |
| Management And General | $37,044 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,492 | TotalAmt |
| Program Services | $349 | ProgramServicesAmt |
| Management And General | $2,794 | ManagementAndGeneralAmt |
| Fundraising | $349 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,749 | TotalAmt |
| Program Services | $262 | ProgramServicesAmt |
| Management And General | $1,137 | ManagementAndGeneralAmt |
| Fundraising | $350 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| TRAIL CONSTRUCTION | $1,733,936 | $1,733,936 | |
| DESIGN & ENGINEERING | $527,561 | $527,561 | |
| MISCELLANEOUS | $8,108 | $811 | $7,297 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,901,602 | TotalAmt |
| Program Services | $2,390,817 | ProgramServicesAmt |
| Management And General | $360,195 | ManagementAndGeneralAmt |
| Fundraising | $150,590 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,976,128 | BOYAmt |
| EOY | $1,151,060 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,002,693 | BOYAmt |
| EOY | $1,845,719 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,550,382 | BOYAmt |
| EOY | $3,134,651 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,666 | BOYAmt |
| EOY | $5,633 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $100,000 | LandBldgEquipCostOrOtherBssAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,000 | BOYAmt |
| EOY | $100,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $137,097 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,633,869 | BOYAmt |
| EOY | $6,374,160 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,591 | BOYAmt |
| EOY | $70,005 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $333,119 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,591 | BOYAmt |
| EOY | $403,124 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,675,945 | BOYAmt |
| EOY | $2,414,775 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,664,333 | BOYAmt |
| EOY | $3,556,261 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,340,278 | BOYAmt |
| EOY | $5,971,036 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,633,869 | BOYAmt |
| EOY | $6,374,160 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$368,675 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$567 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,414,079 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,834,867 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,718,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,193,171 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,543,521 | CurrentTaxYearAmt |
| Total | $16,704,032 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,414,079 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,834,867 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,718,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,193,171 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,543,521 | CurrentTaxYearAmt |
| Total | $16,704,032 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,260,100 | SubstantialContributorsTotAmt |
| Public Support Total170 | $14,443,932 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $503 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $430 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $3,093 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,709 | CurrentTaxYearAmt |
| Total | $19,735 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $16,723,767 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $8,181 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.86370 | PublicSupportCY170Pct |
| Public Support PY170 | 0.93040 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $100,000 | OtherCostOrOtherBasisAmt |
| Book Value | $100,000 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $100,000 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO TIMBERTOWN TRAILHEAD | $196,022 |
| LEASE LIABILITY | $137,097 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $333,119 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,532,927 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,532,927 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,532,927 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,901,602 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,901,602 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,901,602 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | IN NOVEMBER 2018, THE ORGANIZATION QUALIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION, AS DESCRIBED IN SECTION 509(A). THE ORGANIZATION BELIEVES THAT IS HAS APPROPRIATE SUPPORT FOR ALL TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION IS EXEMPT FROM FEDERAL UNEMPLOYMENT TAX. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BARNRAISER EVEN | Event1Nm |
| Gross Receipts Event1 | $46,974 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $46,974 | CharitableContriEvent1Amt |
| Non Cash Prizes Event1 | $7,723 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $8,320 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $16,568 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $1,735 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $46,974 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $46,974 | CharitableContributionsTotAmt |
| Non Cash Prizes Total Events | $7,723 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $8,320 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $16,568 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,735 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $34,346 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$34,346 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $26,386 | NoncashContributionsRptF990Amt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | MISCELLANEOUS | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $20,703 | NoncashContributionsRptF990Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | THE HURON WATERLOO PATHWAYS INITIATIVE (HWPI) IS A 501(C)(3) NONPROFIT ORGANIZATION THAT WORKS TO FACILITATE THE DEVELOPMENT AND USE OF NON- MOTORIZED RECREATIONAL TRAILS THROUGHOUT WASHTENAW COUNTY AND IN SURROUNDING COMMUNITIES. OUR WORK TO SUPPORT TRAIL DEVELOPMENT CENTERS AROUND PRIVATE FUNDRAISING, PUBLIC ENGAGEMENT, COMMUNICATIONS, AND COMMUNITY OUTREACH, FOCUSING NOT ONLY ON PHYSICALLY BUILDING AND MAINTAINING TRAILS, BUT RAISING AWARENESS OF THE MANY COMMUNITY BENEFITS OF OUTDOOR RECREATION - INCLUDING BOTH MENTAL AND PHYSICAL HEALTH; ENVIRONMENTAL IMPACT AND SUSTAINABILITY; NATURE ACCESS; EDUCATION; AND MORE. HWPI WORKS IN CLOSE PARTNERSHIP WTIH WASHTENAW COUNTY PARKS AND RECREATION COMMISSION (WCPARC) TO CONSTRUCT THE WASHTENAW COUNTY-WIDE BORDER TO BORDER TRAIL (B2B TRAIL) BY BRINGING PRIVATE DOLLARS AND BOTH PUBLIC AND GOVERNMENT ENGAGEMENT TO THE PROJECT THAT WILL CONTINUE TO HAVE A SIGNIFICANT POSITIVE AND LASTING IMPACT ON THE WASHTENAW COUNTY COMMUNITY. |
| FORM 990, PAGE 6, PART VI, LINE 4 | THERE WAS A CHANGE TO THE ORGANIZATIONAL BYLAWS IN 2023. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS REVIEWED BY THE AUDIT & FINANCE COMMITTEE AND THE EXECUTIVE COMMITTEE. A COPY OF THE 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | HWPI BOARD MEMBERS SHALL PERFORM THEIR DUTIES IN A MANNER FREE FROM CONFLICT OF INTEREST. TO THIS END, NO BOARD MEMBER SHALL USE HIS/HER POSITION AS A BOARD MEMBER TO BENEFIT EITHER HIMSELF/HERSELF OF ANY OTHER INDIVIDUAL OR AGENCY APART FROM THE TOTAL INTEREST OF HWPI. IN ADDITION, NEITHER HWPI STAFF NOR CONTRACTORS INVOLVED IN THE DEVELOPMENT OF BIDDING SPECIFICATIONS ON BEHALF OF HWPI SHALL BENEFIT FROM TRANSACTIONS OF THE ORGANIZATION, EXCEPT AS MAY BE SPECIFICALLY APPROVED BY THE HWPI BOARD OF DIRECTORS. SPECIFICALLY, NO STAFF MEMBER, OFFICER OR AGENT OF HWPI SHALL PARTICIPATE IN THE SELECTION, AWARD OR ADMINISTRATION OF A CONTRACT SUPPORTED BY FEDERAL FUNDS IF THE APPEARANCE OF A CONFLICT OF INTEREST, REAL OR PERCEIVED, EXISTS. HWPI OFFICERS, STAFF MEMBERS, OR AGENTS SHALL NEITHER SOLICIT NOR ACCEPT GRATUITIES, FAVORS OR ANYTHING OF SIGNIFICANT MONETARY VALUE FROM CONTRACTORS, POTENTIAL CONTRACTORS, OR PARTIES TO SUBAGREEMENTS. SIGNIFICANT MONETARY VALYE INCLUDES ANY OR ALL ITEMS WORTH MORE THAN 25 ON THE OPEN MARKET. WHEN A HWPI BOARD MEMBER DETERMINES THAT THE POSSIBILITY OF A PERSONAL INTEREST CONFLICT EXISTS, HE/SHE SHOULD, PRIOR TO THE MATTER BEING CONSIDERED, DISCLOSE HIS/HER INTEREST (SUCH DISCLOSURE SHALL BECOME A MATTER OF PUBLIC RECORD IN THE MINUTES OF THE BOARD), AND THEREAFTER SHALL ABSTAIN FROM PARTICIPATION IN BOTH THE DISCUSSION OF THE MATTER AND THE VOTE THEREON. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE ON BEHALF OF THE BOARD OF DIRECTORS. IT IS REVIEWED ON AN ANNUAL BASIS AND IS DETERMINED BASED ON PERFORMANCE, MARKET LEVEL FOR A SIMILARLY QUALIFIED PERSON IN A COMPARABLE POSITION AT A SIMILARLY SITUATED ORGANIZATION, AND THE ORGANIZATION'S BUDGET. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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