2023-11-14T17:14:49-06:00 2022-12-31 WithumSmithBrown PC ONE TOWER CENTER BLVD 14TH FL EAST BRUNSWICK NJ 08816 990 2022-01-01 226042838 New York-New Jersey Trail Conference Inc % MARY PERRO NEWY 2015129348 600 Ramapo Valley Road Mahwah NJ 07430 JOSHUA HOWARD Executive Director 2015129348 2023-05-15 true JOSHUA HOWARD 999009999 Brad Caruso P01249134 7328281614 2 2022 2023-04-26 12:10:37Z JOSHUA HOWARD 600 Ramapo Valley Road Mahwah NJ 07430 4805771 false X WWW.NYNJTC.ORG X 1920 NJ The New York-New Jersey Trail Conference Is a volunteer-powered organization that builds, maintains, and protects public trails. 15 15 73 2500 0 4903406 2731740 233018 147951 316269 81865 6096 2151 5458789 2963707 0 0 0 0 2295910 2203448 0 0 469810 1154717 1061639 3450627 3265087 2008162 -301380 13527646 12524103 378483 506241 13149163 12017862 NYNJTC IS A VOLUNTEER-POWERED ORGANIZATION THAT BUILDS, MAINTAINS, AND PROTECTS PUBLIC TRAILS. TOGETHER WITH OUR PARTNERS, WE STRIVE TO ENSURE THAT THE TRAILS AND NATURAL AREAS WE SHARE ARE SUSTAINABLE AND ACCESSIBLE FOR ALL TO ENJOY FOR GENERATIONS TO COME. false false 2081317 TRAIL BUILDING AND PROGRAMS - Founded in 1920 to help connect people with nature, the Trail Conference has been known as a Builder and maintainer of trails. Our volunteer-powered organization is now also recognized as an innovative leader in protecting native habitats by combating invasive species. We engage volunteers and educate people on the simple steps they can take to help care for trails and save our ecosystems. We believe everyone has the power to protect the land they love. 170756 147951 PUBLICATIONS - Since the original publication of the New York Walk Book in 1923, the Trail Conference has provided users with the accurate information on local trails. When you decide to get outdoors, we provide the information you need to choose your experience and successfully navigate your way there and back. Our trusted trip planning and wayfinding expertise is a service that we offer through maps, guidebooks, and our website. 128693 Darlington Headquarters - For 40 years, the Darlington Schoolhouse, built in 1891, sat empty. The Trail Conference completed the restoration of the building as its award-winning headquarters in 2015. 2380766 true true false true false false true false false true true false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 21 0 true 73 true false false false false false true true false false false false false false X 15 15 false false false false true true true true true false false true true true true true true true true false NJ NY X X MARY PERRO 2015129348 600 RAMAPO VALLEY ROAD MAHWAH NJ 07430 JOSHUA HOWARD Executive Director 40.0 0.0 X 140500 0 7215 Mary Perro Chief Finance Officer 40.0 0.0 X 79845 0 2397 PATRICIA WOOTERS Board Chair 8.0 0.0 X X 0 0 0 DR ELIZABETH RAVIT Board Treasurer 8.0 0.0 X X 0 0 0 Kenneth Posner Board Secretary 8.0 0.0 X X 0 0 0 Susan Barbuto BOARD MEMBER 5.0 0.0 X 0 0 0 Charles Gadol BOARD MEMBER 5.0 0.0 X 0 0 0 Andrew Garrison BOARD MEMBER 5.0 0.0 X 0 0 0 John Magerlein Board Vice Chair 8.0 0.0 X X 0 0 0 Edward B Whitney Board Member 5.0 0.0 X 0 0 0 david felsenthal Board Member 5.0 0.0 X 0 0 0 Deana Culbreath Board Member 5.0 0.0 X 0 0 0 Mary Ann Villari BOARD MEMBER 5.0 0.0 X 0 0 0 Carol Ann Benton BOARD MEMBER 5.0 0.0 X 0 0 0 Barbara Evans BOARD MEMBER 5.0 0.0 X 0 0 0 Kalyan Ghosh BOARD MEMBER 5.0 0.0 X 0 0 0 Sreeni Nair BOARD MEMBER 5.0 0.0 X 0 0 0 220345 0 9612 1 false false false 0 256173 1260692 1214875 2731740 SALES OF MAPS, BOOKS AND OTHER ITEMS 900099 147951 147951 147951 187570 187570 0 4617 4617 0 0 0 1716668 1822373 -105705 -105705 -105705 17225 19691 -2466 -2466 0 0 0 0 0 0 0 2963707 147951 84016 0 0 0 0 227021 132208 60299 34514 0 1677131 1186791 216938 273402 29087 20892 3426 4769 108411 75138 15739 17534 161798 112139 23489 26170 0 2040 1599 209 232 34659 27164 3545 3950 0 0 20348 20348 78932 61862 8074 8996 731 731 251061 167103 8386 75572 62251 48789 6368 7094 0 76418 63150 6276 6992 30319 28871 528 920 0 39717 35453 2120 2144 8249 8249 0 175202 143187 32015 51852 37580 6751 7521 TRAIL DEVELOPMENT COSTS 229860 229860 3265087 2380766 414511 469810 X 324235 352165 363117 703004 2242904 1995263 73214 64285 0 0 0 0 0 0 0 0 16521 14606 4210925 968041 3625268 3242884 5138095 4093586 0 0 0 0 4318 1705 1739974 2056605 13527646 12524103 211022 242136 0 0 6225 5000 0 0 0 0 0 0 161236 145485 0 0 0 113620 378483 506241 X 8719616 7967092 4429547 4050770 13149163 12017862 13527646 12524103 -301380 -779882 -7090 -42949 X false true X true false X 1712864 2353236 2694075 4897115 2731740 14389030 491975 195191 206885 233018 147951 1275020 0 0 0 2204839 2548427 2900960 5130133 2879691 15664050 52000 59000 98100 90850 39652 339602 88519 182824 156700 204868 233851 866762 140519 241824 254800 295718 273503 1206364 14457686 266854 168966 126590 281587 192187 1036184 0 266854 168966 126590 281587 192187 1036184 0 0 2471693 2717393 3027550 5411720 3071878 16700234 0.86572 0.85384 0.06205 0.06539 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 75 true 1985 false true 1301 true 729 false 4090 false LOBBYING ACTIVITIES 1A - VOLUNTEERS ATTENDED EVENTS IN SUPPORT OF OPEN SPACE PRESERVATION AND PARKS FUNDING. 1B - PAID STAFF ATTENDED EVENTS AND WROTE E-MAILS AND NEWSLETTERS IN SUPPORT OF OPEN SPACE AND PARKS FUNDING. 1D - E-MAILS WERE SENT ASKING TO SUPPPORT FUNDING FOR PARKS AND OPEN SPACE. 1E - NEWSLETTER ARTICLES SUPPORTING OPEN SPACE ACQUISITION AND PROTECTION WERE WRITTEN. 1G - Attended meetings in support of open space preservation and parks funding. 1H - ATTENDED EVENTS IN SUPPORT OF OPEN SPACE PRESERVATION AND PARKS FUNDING. X X 2 1499.78 1 true 6.00 true 4278142 425000 -592386 0 195960 20040 3894756 3746718 350000 383424 0 181997 20003 4278142 3739573 0 348145 0 321000 20000 3746718 3470083 0 628140 0 338650 20000 3739573 4424782 0 -251496 0 682000 21203 3470083 1.00000 0.00000 0.00000 false false 221340 221340 3665900 722718 2943182 0 0 131700 112726 18974 191985 132597 59388 3242884 TRAIL LANDS AND EASEMENTS 1739974 DEPOSITS 500 RIGHT OF USE ASSET 316131 2056605 0 LEASE LIABILITY 113620 113620 X 2358256 -779882 201869 -578013 2936269 20348 7090 27438 2963707 3446608 201869 201869 3244739 20348 20348 3265087 SCHEDULE D, PART X, LINE 2 - INCOME TAXES The Trail Conference is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, the financial statements do not reflect a provision for Federal income taxes. The Trail Conference follows the pronouncement related to income taxes. There were no uncertain tax positions at December 31, 2022 and 2021. The Trail Conference did not have any income tax related penalties or interest for the periods presented in these statements. SCHEDULE D, PART II, LINE 9 - CONSERVATION EASEMENTS CONSERVATION LAND AND EASEMENTS ARE REPORTED AS NON-CURRENT ASSETS ON THE BALANCE SHEET. THERE IS NO INCOME ASSOCIATED WITH THEM UNTIL THEY ARE SOLD AT WHICH TIME A GAIN OR LOSS IS RECOGNIZED. SCHEDULE D, PART II, LINE 9 - POLICY REGARDING CONSERVATION EASEMENTS THE ORGANIZATION HAS A CONSERVATION AGREEMENT WITH THE GRANTOR OF THE EASEMENT PROPERTY WHICH OUTLINES THEIR RESPONSIBILITIES AND RIGHTS AS GRANTEE PERTAINING TO THE PROPERTY. THEY HAVE THE RIGHT TO INSPECT THE PROPERTY. AS FOR ENFORCEMENT, ANY VIOLATIONS SHALL BE REPORTED TO THE FEE OWNER OF THE PROPERTY WHO WILL CURE THE VIOLATION. THE ORGANIZATION CANNOT GIVE OUT VIOLATIONS TO ANY INDIVIDUALS WHO MAY VIOLATE THE PROVISIONS OF THE EASEMENT. SCHEDULE D, PART V, LINE 4 - ENDOWMENT FUNDS THE LEGACY FUND, A BOARD CREATED QUASI-ENDOWMENT FUND, WAS ESTABLISHED TO ENABLE THE ORGANIZATION TO HAVE SEPARATE FUNDS AVAILABLE TO FUND BOARD DESIGNATED PURPOSES. THE LAND ACQUISITION AND STEWARDSHIP FUND IS MAINTAINED FOR FUTURE PURCHASE AND MAINTENANCE OF LAND. SCHEDULE D, PART XI, LINE 4B The Organization received donated space which was recorded as an in-kind donation in the financial statements and the current year portion of $7,090 was shown in revenue in the financial statement and not in form 990, part VIII. ANNUAL GALA 88207 70982 17225 4869 5222 100 9500 0 88207 70982 17225 4869 5222 100 9500 19691 -2466 Core Form 990 FORM 990, PART III, LINE 1 - ORGANIZATION'S MISSION Together with our partners, we strive to ensure that the trails and natural areas we share are sustainable and accessible for all to enjoy for generations to come. FORM 990, PART VI, SECTION A, LINE 6 - MEMBERS THE ORGANIZATION CHARGES A FEE TO INDIVIDUALS OR GROUPS TO BE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A/7B - ELECTION OF MEMBERS EACH YEAR, THE NOMINATING COMMITTEE PRESENTS A LIST OF CANDIDATES FOR ELECTION TO THE OPEN POSITIONS ON THE BOARD AND ALL OF THE DELEGATES AT LARGE. ONE DELEGATE AT LARGE IS ELECTED ANNUALLY FOR EACH 400 MEMBERS OF THE TRAIL CONFERENCE. NOMINATIONS BY PETITION ARE ALSO ACCEPTED, AS WELL AS NOMINATIONS FROM THE FLOOR IN CERTAIN CIRCUMSTANCES. ELECTIONS ARE MADE BY PROCLAMATION OR BY ELECTION BALLOT, WHICHEVER APPLIES, IN ACCORDANCE WITH THE BY-LAWS. DECISIONS BY PERSONS DECISIONS OF THE GOVERNING BODY (BOARD OF DIRECTORS), SUBJECT TO MEMBER APPROVAL RELATE TO CHANGES IN BASIC MEMBERSHIP DUES, ADMISSION OF NEW ORGANIZATIONS AND HONORARY MEMBERS, INITIATION OF NON-ROUTINE COURT PROCEEDINGS, AND APPROVAL OF AMENDMENTS TO BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B - REVIEW OF FORM 990 THE FIRST DRAFT OF FORM 990 IS SENT TO THE EXECUTIVE DIRECTOR, AUDIT COMMITTEE CHAIR AND TREASURER. THEY REVIEW AND SUGGEST CHANGES. A SECOND DRAFT IS PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW AND SUGGESTED CHANGES. THE FINAL DRAFT IS SENT TO MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO ITS BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST THE ENTIRE BOARD OF DIRECTORS COMPLETES A CONFLICT OF INTEREST FORM ANNUALLY AND RETURNS THEM TO THE CHAIR OF THE FINANCE COMMITTEE(TREASURER). FORM 990, PART VI, SECTION B, LINE 15 A&B - COMPENSATION LED BY THE BOARD CHAIR AND VICE CHAIR, THE BOARD OF DIRECTORS AND VOLUNTEER LEADERS ARE ALL SOLICITED FOR FEEDBACK ON THE PERFORMANCE OF THE ORGANIZATION'S EXECUTIVE DIRECTOR. BASED ON PERFORMANCE, THE BOARD OF DIRECTORS, USING SALARY DATA OF SIMILAR ORGANIZATIONS AND INTERNET RESEARCH ON SALARY TRENDS, THEN DECIDES ON THE SALARY FOR THE EXECUTIVE DIRECTOR. USING THIS SAME METHODOLOGY, THE EXECUTIVE DIRECTOR EVALUATES THE PERFORMANCE AND DETERMINES and approves THE SALARY OF ALL Staff. FORM 990, PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS THE BY-LAWS ARE ON THE ORGANIZATION'S WEBSITE. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE PUBLISHED on the organization's website. Form 990, Part IX, Line 8 - Prior Period Adjustment During 2022, the trail conference adopted financial accounting standards board topic 842, leases. As a result, opening balances were adjusted.