Charity Search / CUMBERLAND TRAIL CONSERVANCY
Recreation & Sports (N32) IRS Verified DX Registered 990 on File

CUMBERLAND TRAIL CONSERVANCY

EIN: 47-4348191 · CROSSVILLE, TN 38555-4561 · United States · FY 2024 Data
3 out of 5 50 / 100 Based on 2+ years of filings
Financial strength (30%) 81/100
Reliability (20%) 50/100
Effectiveness (25%) 61/100
Impact (25%) No data yet
Financial data: FY 2024 · Scored 9/13/2026
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Mission Statement

The mission of the Cumberland Trails Conference is to serve as an advocate for the Cumberland Trail State Scenic Park (CTSSP) as a scenic foot trail, and to conserve natural resources and promote rational development within the counties surrounding it so as to preserve their natural beauty and intrinsic value for posterity. In doing so, we work in these regions to provide trail construction assistance to the CTSSP as requested and to participate with government and non-government organizations in local communities in the construction and maintenance of both TDEC approved access trails to the CTSSP and other trails not having access to the CTSSP; to provide financial and volunteer assistance to the CTSSP in support of its responsibility to acquire land, design, construct and maintain the Cumberland Trail; to promote the development, awareness and utilization of the CTSSP as a scenic foot trail; to develop and maintain standards for trail design, construction and maintenance; to promote the preservation of natural, cultural and historical heritage; to promote educational and recreational opportunities relative to the CTSSP and other trails; to assist local communities in acquiring approvals from the Tennessee Department of Environment and Conservation (TDEC) for trail access to the CTSSP; to provide financial and volunteer assistance to local communities in the planning, land acquisition, and design of trails.

Financial Overview — FY 2024
$536K
Total Revenue
$450K
Total Expenses
$655K
Net Assets
17
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 73.7%
Fundraising Efficiency 175.5%
Operating Reserve 17.45x
Liability-to-Asset 2.1%
Revenue Diversification 97.7%
Executive Compensation $0
Compared with Peers
FY 2024
Compared with 9,592 similar organizations (United States, Recreation & Sports, $100K–$1M in expenses), FY 2024.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
73.7% 94.9%
P10P90
Bottom quarter
Admin expense ratio
Management and general / total expenses · lower is better
21.9% 3.9%
P10P90
Bottom quarter
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
4.4% 0.0%
P10P90
Bottom quarter
Fundraising efficiency
Fundraising expenses / gross fundraising income · lower is better
175.5% 0.0%
P10P90
Bottom quarter
Operating reserve
Months of expenses covered by net assets · higher is better
17.5 mo 6.4 mo
P10P90
Top quarter
Liabilities to assets
Total liabilities / total assets · lower is better
2.1% 0.0%
P10P90
Below median
Revenue concentration
Share of revenue from the largest source · lower is better
97.7% 89.1%
P10P90
Below median
Revenue growth
Year over year revenue growth
6.9% 8.2%
P10P90
Expense growth
Year over year expense growth
1.4% 9.8%
P10P90
Surplus margin
Surplus as a share of revenue
16.0% 2.8%
P10P90
Financial History
Year Revenue Expenses Net Assets Program % Staff
2024 $536K $450K $655K 73.7% 17
2023 $502K $444K $569K 74.8% 17
2022 $281K $384K $512K 77.4% 17
2021 $170K $232K N/A 15
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Organization Details
EIN
47-4348191
State
TN
City
CROSSVILLE
ZIP
38555-4561
Classification
N32
Category
Recreation & Sports
Rating
3★
Coverage
A
Last Updated
Aug 2026
Foundation Code
15
Form 990
On File
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