2018-02-13T14:12:05-06:00 2017-09-30 560574444 CHERRY BEKAERT LLP 4600 EAST WEST HWY STE 200 Bethesda MD 20814 990 2016-10-01 521437006 RAILS-TO-TRAILS CONSERVANCY RAIL 2023319696 2121 WARD COURT NW 5TH FLOOR WASHINGTON DC 20037 KEITH LAUGHLIN PRESIDENT 2023319696 2018-02-08 1 Scott Denlinger P00740770 3019513636 50.76.6.125 2018-02-08 07:12:57 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 0F83C62BD3DB8F85DE7B14DC27990ABA6279BD54 2016 2021-01-29 14:40:06Z KEITH LAUGHLIN 2121 WARD COURT NW 5TH FLOOR WASHINGTON DC 20037 10884075 0 X WWW.RAILSTOTRAILS.ORG X 1985 DC Dedicated to preserve and transform unused rail corridors into linear parks. 15 15 54 25 0 0 7885203 9189136 427370 410250 120253 125849 203585 124026 8636411 9849261 217075 347509 0 0 3877064 4402713 88500 98575 1303655 4643195 4383576 8825834 9232373 -189423 616888 7812785 8599088 1420328 1290738 6392457 7308350 X The Rails-to-Trails Conservancy (RTC), the nation's largest trails organization with more than 160,000 members and supporters, is dedicated to working with communities to preserve and transform unused rail corridors into multiuse trails and trail networks, creating healthier places for healthier people. Founded in 1985, RTC is located in Washington, DC and has four regional offices in Pennsylvania, Ohio, California and Florida. Funding for the RTC's activities come primarily through membership dues and contributions. 0 0 3320970 347509 90669 Trail Development - Since its inception, RTC has supported trail building through a variety of strategic initiatives: managing an early warning system that notifies communities, state and local agencies of upcoming railway abandonments; creating statewide trail inventories and development plans; providing technical assistance for local trail development and management projects; and offering training and education for communities and trail-building groups.RTC's TrailNation project portfolio represents the organization's largest trail development initiative. These projects are intended to spur trail-network development nationwide, changing the landscape for active transportation by establishing trail systems that get people where they want to go. The heart of this work comes through smart investments that close gaps in trail systems and improve access to major destinations across communities and entire regions. The scope of this work is a placemaking strategy, with trails as the catalyst. Currently, RTC operates a portfolio of eight projects of national significance, with a goal of 12 projects by the year 2020. 1747743 352724 Public Information/Events - While the benefits of trail use are far-reaching, not everyone knows how to access trails. RTC's trail-use initiatives provide tips for getting out on the trail and connect people with local trails and bucket-list destinations. RTC's flagship initiative, Traillink.com served more than 7 million visitors in FY 17 connecting them to over 30,000 miles of trails through its free website and mobile apps. Trail use campaigns include Opening Day for Trails - building excitement for the start of the trail use season in the spring; Share the Trails - promoting safe and respectful trail use; and the Sojourn series - educating about how trails are built through an experiential, multi-day trail ride. RTC also provides rail-trail information throught its quarterly magazine, monthly enews, social media, news media and publications. 1267840 0 Trail Policy - RTC's policy and advocacy work ensures public investment in rail-trails at all levels of government, focusing on opportunities to support communities in building critical trail, biking and walking infrastructure. RTC promotes policies at the federal and state level that make trail building possible.RTC is a leader in the fight to protect the federal Transportation Alternatives program, which is the largest source of funding for trail development. RTC steadfastly defends the federal Railbanking Statute in Congress and the courts as an essential tool to preserve unused rail corridors. RTC also monitors litigation on cases involving enforcement of federal laws related to railbanking. 667013 2600 MEMBER PROGRAMS - IN ADDITION TO THE PROGRAMS PROVIDED TO MEMBERS THROUGH PUBLIC INFORMATION AND EDUCATION, RTC IS ALSO DIGITIZING MEMBER AND CONSTITUENT INFORMATION AND TRAILS INFORMATION, CREATING A CENTRALIZED DATABASE THAT WILL ASSIST THE organization IN IDENTIFYING OPPORTUNITIES FOR LINKING TRAIL SYSTEMS AND CATALYZING SUPPORT OF TRAIL PROJECTS. OTHER ACTIVITIES INCLUDE DELIVERY OF MEMBER BENEFIT AND SERVICE PROGRAMS.MEMBER PROGRAMS: EXPENSES $470,949. REVENUE $ 2600.RESEARCH - RTC's research program focuses on creating innovative tools that can empower communities to advance trail systems in their cities, towns and regions, while also monitoring the benefits trails bring to communities and the implementation of state and federal programs that provide the funding and resources to build and maintain trails.RESEARCH: EXPENSES $196,064. REVENUE $0. 667013 2600 7003566 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 1 54 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI IL X CYNTHIA DICKERSON 2029745122 2121 WARD CT NW 5TH FLOOR WASHINGTON DC 20037 GUY WILLIAMS boARD MEMBER 2.00 X X 0 0 0 KATHERINE KRAFT CHAIR 2.00 X X 0 0 0 GAIL LIPSTEIN SECRETARY 2.00 X X 0 0 0 JOHN RATHBONE VICE CHAIR 2.00 X X 0 0 0 CHIP ANGLE BOARD MEMBER 2.00 X 0 0 0 CHARLES N MARSHALL BOARD MEMBER 2.00 X 0 0 0 MATTHEW COHEN BOARD MEMBER 2.00 X 0 0 0 DOUGLAS MONIESON BOARD MEMBER 2.00 X 0 0 0 TIMOTHY NOEL TREASURER 2.00 X X 0 0 0 FRANK MULVEY BOARD MEMBER 2.00 X 0 0 0 TIM PETRI BOARD MEMBER 2.00 X 0 0 0 ROSE M Z GOWEN BOARD MEMBER 2.00 X 0 0 0 REBECCA RILEY BOARD MEMBER 2.00 X 0 0 0 JOSEPH BARROW JR BOARD MEMBER 2.00 X 0 0 0 JON COFSKY BOARD MEMBER 2.00 X 0 0 0 KEITH LAUGHLIN PRESIDENT 40.00 X 228477 0 35611 CYNTHIA DICKERSON COO 40.00 X 155849 0 27910 KEVIN MILLS SENIOR VP POLICY 40.00 X 143766 0 28188 MARY O'CONNOR VP DEVELOP&PARTNERSHIP 40.00 X 141488 0 25545 LIZ THORSTENSEN VP TRAIL DEVELOPMENT 40.00 X 122550 0 12833 MARIANNE FOWLER SENIOR STRATEGIST POLICY 40.00 X 106762 0 18305 898892 0 148392 6 0 1 0 GENERAL SYSTEMS CORPORATION 8787 BRANCH AVENUE 183 CLINTON MD 20735 DATA MGMT AND PROGRAMMING 368084 PRODUCTION SOLUTIONS 1953 Gallows Rd Suite 600 Vienna VA 22182 DIRECT MAIL SERVICES 334030 PROLIST 8341 BEECHCRAFT AVENUE GAITHERSBURG MD 20879 FULLFILLMENT SERVICES 279874 THE SCOTT GROUP 348 THOMPSON CREEK SUITE 136 STEVENSVILLE MD 21666 DIRECT MAIL SERVICES 254507 MKDM 612 East Jefferson Street Charlottesville VA 22902 FUNDRAISING SERVICES 214940 7 209133 3024234 5955769 9189136 TRAILINK PRODUCTS 900099 192031 192031 MEETING AND EVENTS 900099 127550 127550 CONTRACT REVENUE 900099 90669 90669 410250 92838 92838 17283 17283 1048342 1015331 33011 33011 33011 52626 19483 33143 33143 REIMBURSED EXPENSES 900099 41694 41694 SUBLEASE INCOME 900099 29266 29266 LIST RENTAL 900099 2640 2640 73600 9849261 443393 0 216732 347509 347509 457319 365855 50305 41159 3091731 2565478 296367 229886 167427 134532 12629 20266 424670 333229 40304 51137 261566 205526 21654 34386 51011 51011 26200 26200 16050 16050 98575 98575 850747 724206 114174 12367 186764 173705 6640 6419 667939 283632 210284 174023 511195 67006 444189 382469 286808 72298 23363 13318 11728 1590 94539 26965 67569 5 37916 5650 32266 PRINTING AND PRODUCTION 513372 245431 16255 251686 POSTAGE AND DELIVERY 480638 296825 42153 141660 LIST MANAGEMENT SERVICE 361113 203862 16393 140858 MERCHANDISE COSTS 190305 128232 34807 27266 530326 -580925 50599 9232373 7003566 925152 1303655 X 1322196 605029 187481 529686 435501 602738 2265263 2263922 755088 1029852 58167 50557 77352 102577 87235 89482 1157011 900685 319667 256326 3780933 4169355 33579 34279 7812785 8599088 833716 704470 19627 74281 566985 511987 1420328 1290738 X 3654855 4167788 2082524 2485484 655078 655078 6392457 7308350 7812785 8599088 616888 299005 0 X X 0 1 X 1 0 X 6871160 7082199 8598477 7885203 9189136 39626175 6871160 7082199 8598477 7885203 9189136 39626175 1832261 37793914 173978 177973 133113 175414 142027 802505 2725 2725 22532 42990 29106 78868 41694 215190 40646595 2704853 0.92980 0.93030 X PART II SECTION A, LINE 10 OTHER INCOME INCLUDES REIMBURSED EXPENSES OF $36,977 AND MISCELLANEOUS REVENUE OF $4,717. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 111572 99050 210622 9021751 9232373 611619 152905 0 0 516479 553951 592110 611619 2274159 3411239 61018 211808 132772 210622 616220 129120 138488 148028 152905 568541 852812 6600 45243 88696 111572 252111 655078 50047 50047 655078 635078 20000 56159 56159 655078 635078 21170 21170 635078 630078 5000 66107 66107 635078 630078 68668 68668 630078 1.00000 0 0 603832 391481 212351 334576 291152 43424 218603 218052 551 256326 DEFERRED LEASE INCENTIVE 207639 DEFERRED RENT 304348 511987 X 10743044 299005 575295 19483 893783 9849261 0 9849261 9827151 575295 19483 594778 9232373 0 9232373 Part V, Line 4: During the year ended September 30, 1997, RTC established the Langdon Gates Burwell Endowment Fund (Fund 1). This fund was established with a gift of stock valued at $334,645 at the date of the gift and includes an additional $44,433 in accumulated investment earnings, which are also considered permanently restricted. The donor stipulated that the principal be invested in perpetuity; however, thirty years from the date of the gift, the fund will revert to RTC's general endowment. During the year ended September 30, 1998, RTC established the Wyss Endowment Fund (Fund 2). This fund was established with a gift of cash of $250,000. RTC has received $6,000 in contributions to its general endowment during the years ended September 30, 2011 and September 30, 2014. In accordance with the donor's instructions, earnings on Fund 1 are available to support RTC's general operations. For investment earnings on Fund 2, the donor recommended that half of the annual earnings from the endowment be used for general operating expenses and the other half be used to increase the endowment, with an allowance for the Board of Directors to override this provision. In prior years, RTC's Board of Directors resolved that all of the investment earnings on Fund 2 be considered unrestricted and available to support general operations. Part X, Line 2: RTC ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. IT IS MANAGEMENT'S BELIEF THAT RTC DOES NOT HOLD ANY UNCERTAIN TAX POSITIONS. RTC'S RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. Part XI, Line 2d - Other Adjustments: COST OF GOODS SOLD 19,483. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD 19,483. X X X X X 1 MKDM 301 EAST MARKET ST CHARLOTTESVILLE VA 22902 DIRECT & EMAIL CONSULTING 0 2386916 98575 2288341 2386916 98575 2288341 AL AK IL AR CA CO CT DC FL GA HI KS KY LA ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI Schedule G, Part I, Line 2b, Column (v) IN ADDITION TO THE RETAINER FEE OF $98,575.00 PAID FOR PROFESSIONAL SERVICES, MKDM WAS ALSO PAID $116,365.00 FOR REIMBURSEMENT OF CONCEPT, DESIGN, WRITING, COPYEDITING, AND LAYOUT OF CAMPAIGNS. (TOTAL PAID TO MKDM IN FY17 = $214,940) 1 BIKEMORE 2209 MARYLAND AVENUE BALTIMORE MD 21218 455428628 501c3 13000 CAPACITY BUILDING WASHINGTON AREA BICYCLIST 2599 ONTARIO ROAD NW WASHINGTON DC 20009 237305477 501c3 15000 CAPACITY BUILDING BALTIMORE CITY FOUNDATION 3001 EAST DRIVE BALTIMORE MD 21217 521212473 501c3 20000 TRAIL DEVELOPMENT BAY AREA RIDGE TRAIL COUNCIL 1007 GENERAL KENNEDY AVENUE SUITE 3 3 SAN FRANCISCO CA 94129 943148503 501c3 10000 TRAIL DEVELOPMENT BIKE EAST BAY 466 WATER STREET OAKLAND CA 94607 942585652 501c3 5000 TRAIL DEVELOPMENT CAMDEN COUNTY MUNICIPAL UTILITIES AUTHORITY 1645 FERRY AVENUE CAMDEN NJ 08104 222003702 5000 TRAIL DEVELOPMENT CAMDEN IGNITE 67 PENN STREET ROOM 105 CAMDEN NJ 08102 226001086 501c3 7000 TRAIL DEVELOPMENT CITY OF COLORADO SPRINGSCOLORADO SPRINGS PARKS RECREATION & CULTURAL SVC 1401 RECREATION WAY COLORADO SPRINGS CO 80905 846000573 35000 TRAIL DEVELOPMENT CLEVELAND METROPARKS 4101 FULTON PARKWAY CLEVELAND OH 44144 346000704 15000 TRAIL DEVELOPMENT COWBOY TRAIL WEST 6502 210 LANE GORDON NE 69343 900817910 501c3 5000 TRAIL DEVELOPMENT DETROIT GREENWAYS COALITION PO BOX 32013 DETROIT MI 48232 464885673 501c3 5000 TRAIL DEVELOPMENT MARIN COUNTY BICYCLE COALITION 733 CENTER BLVD FAIRFAX CA 94930 680419394 501c3 7500 TRAIL DEVELOPMENT MONOGAHELA RIVER TRAILS CONSERVANCY PO BOX 282 MORGANTOWN WV 26507 550709470 501c3 5000 TRAIL DEVELOPMENT NATIONAL ROAD HERITAGE CORRIDOR 65 WEST MAIN STREET 103 UNIONTOWN PA 15401 251713208 501c3 22000 CAPACITY BUILDING NEW JERSEY TREE FOUNDATION 576 LEESVILLE ROAD JACKSON NJ 08527 223484753 501c3 12000 TRAIL DEVELOPMENT OHIO AND ERIE CANALWAY COALITION 47 WEST EXCHANGE STREET AKRON OH 44308 341636766 501c3 5000 TRAIL DEVELOPMENT OHIO VALLEY RIVERFRONT DEVELOPMENT CORPORATION PO BOX 472 BARNESVILLE OH 43713 320230043 501c3 10000 CAPACITY BUILDING OZAUKEE COUNTY PLANNING AND PARKS DEPARTMENT 121 WEST MAIN STREET/PO BOX 994 PORT WASHINGTON WI 53074 396005726 10000 CAPACITY BUILDING SAN FRANCISCO BAY TRAIL PROJECT 375 BEALE STREET SUITE 700 SAN FRANCISCO CA 94105 943129648 501c3 7500 TRAIL DEVELOPMENT SIXTEENTH STREET COMMUNITY HEALTH CENTER 1337 S CESAR CHAVEZ DRIVE MILWAUKEE WI 53204 391180475 501c3 15000 TRAIL DEVELOPMENT TILLAMOOK FOREST HERITAGE TRUST 2600 STATE STREET BUILDING B SALEM OR 97310 931261279 501c3 30000 TRAIL DEVELOPMENT TOOKANY-TACONY-FRANKFORD WATERSHED PARTNERSHIP 4500 WORTH STREET 3RD FLOOR PHILADELPHIA PA 19124 753203091 501c3 10000 TRAIL DEVELOPMENT WASHINGTON AREA BICYCLIST 2599 ONTARIO ROAD NW WASHINGTON DC 20009 237305477 501c3 10000 TRAIL DEVELOPMENT WYOMING PATHWAYS PO BOX 153 WILSON WY 83014 460961604 501c3 20000 TRAIL DEVELOPMENT 20 4 Part I, Line 2: RTC PROVIDES GRANTS TO TRAIL ORGANIZATIONS OR MUNICIPALITIES WHO NEED TO MAKE PERMANENT IMPROVEMENTS TO THEIR TRAILS. IMPROVEMENTS COMPLETED THROUGH THE PROGRAM REPRESENT VALUE TO THE TRAIL EITHER BY INCREASING LENGTH OR BY NEW CONSTRUCTION THAT MAKES THE TRAIL MORE USABLE. GRANTEES ARE INDENTIFIED BY RTC AND ARE INVITED TO SUBMIT A PROPOSAL. EACH PROPOSAL IS EVALUATED BASED ON THE GUIDELINES OF THE GRANT PROGRAM AND RTC DETERMINES AWARD RECIPIENTS. A FINAL REPORT IS REQUIRED FROM EACH RECIPIENT ORGANIZATION. X X 0 0 0 0 0 0 0 1 0 KEITH LAUGHLIN PRESIDENT 223477 0 5000 0 0 0 13393 0 22218 0 264088 0 0 0 CYNTHIA DICKERSON COO 155849 0 0 0 0 0 9517 0 18393 0 183759 0 0 0 KEVIN MILLS SENIOR VP POLICY 143766 0 0 0 0 0 9139 0 19049 0 171954 0 0 0 MARY O'CONNOR VP DEVELOP&PARTNERSHIP 141488 0 0 0 0 0 8945 0 16600 0 167033 0 0 0 Part I, Line 7 THE PRESIDENT RECEIVED A PERFORMANCE BONUS BASED ON THE ACHIEVEMENT OF ORGANIZATION WIDE GOALS. THE BONUS WAS AUTHORIZED BY RTC's BOARD OF DIRECTORS. Form 990, Part VI, Section B, line 11b THE FINANCE COMMITTEE OF RTC REVIEWS THE DRAFT OF THE 990 BEFORE PRESENTATION TO THE FULL BOARD. EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF THE 990 PRIOR TO THE SUBMISSION OF THE FORM TO THE IRS. THE AUDITORS PRESENT THE 990 AT THE BOARD OF DIRECTORS MEETING IN EARLY FEBRUARY OF EACH YEAR. RTC WILL NOT FILE THE 990 UNTIL THE BOARD FORMALLY APPROVES SUCH FILING AT THE FEBRUARY BOARD MEETING. Form 990, Part VI, Section B, line 12c RTC HAS A CONFLICT OF INTEREST POLICY AND FORM THAT EACH BOARD MEMBER IS REQUIRED TO COMPLETE ANNUALLY. TO IMPLEMENT THIS POLICY, BOARD MEMBERS SUBMIT ANNUAL REPORTS ON THE CONLFICT OF INTEREST FORMS AT THE FEBRUARY BOARD MEETING AND, IF NOT PREVIOUSLY DISCLOSED, WILL MAKE DISCLOSURE BEFORE ANY RELEVANT BOARD OR COMMITTEE ACTION. THESE REPORTS WILL BE REVIEWED BY THE BOARD OR AN APPOINTED COMMITTEE OF THE BOARD, WHICH WILL ATTEMPT TO RESOLVE ANY ACTUAL OR POTENTIAL CONFLICT(S) AND, IN THE ABSENCE OF RESOLUTION, REFER THE MATTER TO THE BOARD OF DIRECTORS. Form 990, Part VI, Section B, line 15 COMPENSATION FOR THE PRESIDENT IS SET BY THE EXECUTIVE COMMITTEE OF RTC's BOARD OF DIRECTORS BASED ON AN ANNUAL PERFORMANCE REVIEW, COMPARISON TO OTHER ENVIRONMETAL NONPROFIT CEO COMPENSATION AS REPORTED IN THEIR 990'S, AND IN THE CONTEXT OF RTC's OVERALL OPERATING BUDGET. DOCUMENTATION OF THESE PROCEDURES AND RESULTING CHANGES IN COMPENSATION ARE PREPARED BY THE BOARD CHAIR AND FORWARDED TO HUMAN RESOURCES FOR INCLUSION IN THE PRESIDENT'S PERSONNEL FILE. COMPENSATION FOR KEY EMPLOYEES IS SET BY THE PRESIDENT. NEW HIRES' COMPENSATION IS DETERMINED BY BENCHMARKING SIMILAR POSITIONS IN OTHER ENVIRONMENTAL NONPROFIT ORGANIZATIONS OF SIMILAR SCOPE AND SIZE. DEPENDING ON THE RECRUITING TECHNIQUE, THIS ANALYSIS MAY BE PREPARED BY A PERSONNEL RECRUITING AGENCY OR COLLECTED BY RTC's HUMAN RESOURCES DEPARTMENT. COMPENSATION IS ADJUSTED ANNUALLY BASED ON AN ANNUAL PERFORMANCE REVIEW CONDUCTED BY THE PRESIDENT AND IN CONTEXT WITH THE SALARY POOL AVAILABLE IN RTC's OVERALL OPERATING BUDGET FOR THE UPCOMING FISCAL YEAR. Form 990, Part VI, Section C, line 19 RTC's GOVERNING DOCUMENTS, INCLUDING THE ANNUAL REPORT, FORM 990, AUDITED FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND FORM 1023, ARE AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES WILL BE PROVIDED IMMDEIATELY IN THE CASE OF IN-PERSON REQUESTS. REQUESTS RECEIVED IN WRITING, BY PHONE, FAX OR EMAIL WILL BE HONORED BY DIRECTING REQUESTORS TO RTC's WEBSITE. THREE YEARS OF 990'S, AUDITED FINANCIAL STATEMENTS, AND ANNUAL REPORTS CAN BE FOUND ON RTC's WEBSITE IN ADOBE FORMAT. RTC RESERVES THE RIGHT TO CHARGE A REASONABLE COPYING FEE PLUS ACTUAL POSTAGE FOR MULTIPLE COPIES REQUESTED FROM THE SAME INDIVIDUAL OR RELATED GROUP OF INDIVIDUALS. FORM 990, PART XII, LINE 2C RTC HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.