FRIENDS OF THE MOUNTAINS TO SEA: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF THE MOUNTAINS TO SEA (EIN 52-2204330)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-08-31
IRS object ID
202332439349300738
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2023-08-31T12:02:33-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN561053187PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MADDISON & CAISON LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11111 OBERLIN RDAddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP276051136ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN522204330EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF THE MOUNTAINS-TO-SEABusinessNameLine1Txt
Business Name Line2TRAILBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone9198250297PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10431AddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27605ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARCIA BROMBERGPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9198250297PhoneNum
Signature2023-08-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMARCIAPersonFirstNm
Person LastBROMBERGPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSUSAN GLENDENNINGPreparerPersonNm
PTINP00921817PTIN
Phone9198215482PhoneNum
Preparation2023-08-30PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARCIA BROMBERGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10431AddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27605ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$751,050GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MOUNTAINSTOSEATRAIL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StateNCLegalDomicileStateCd
Activity Or MissionTO BRING TOGETHER COMMUNITIES AND VOLUNTEERS TO BUILD, MAINTAIN AND ADVOCATE FOR AN ENDURING FOOTPATH CONNECTING NORTH CAROLINA'S NATURAL, HISTORIC AND CULTURAL TREASURES AND TO ENSURE THAT ALL PEOPLE FEEL WELCOME ON THE TRAIL.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers1038TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$713,680PYContributionsGrantsAmt
CY Contributions Grants$674,649CYContributionsGrantsAmt
PY Program Service Revenue$11,239PYProgramServiceRevenueAmt
CY Program Service Revenue$25,723CYProgramServiceRevenueAmt
PY Investment Income$22,610PYInvestmentIncomeAmt
CY Investment Income$1,764CYInvestmentIncomeAmt
PY Other Revenue$14,908PYOtherRevenueAmt
CY Other Revenue$18,965CYOtherRevenueAmt
PY Total Revenue$762,437PYTotalRevenueAmt
CY Total Revenue$721,101CYTotalRevenueAmt
CY Grants And Similar Paid$9,215CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$296,912PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$348,927CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$20,708CYTotalFundraisingExpenseAmt
PY Other Expenses$154,531PYOtherExpensesAmt
CY Other Expenses$282,183CYOtherExpensesAmt
PY Total Expenses$451,443PYTotalExpensesAmt
CY Total Expenses$640,325CYTotalExpensesAmt
PY Revenues Less Expenses$310,994PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$80,776CYRevenuesLessExpensesAmt
Total Assets BOY$997,980TotalAssetsBOYAmt
Total Assets EOY$1,090,336TotalAssetsEOYAmt
Total Liabilities BOY$6,052TotalLiabilitiesBOYAmt
Total Liabilities EOY$68,456TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$991,928NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,021,880NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO BRING TOGETHER COMMUNITIES AND VOLUNTEERS TO BUILD, MAINTAIN AND ADVOCATE FOR AN ENDURING FOOTPATH CONNECTING NORTH CAROLINA'S NATURAL, HISTORIC AND CULTURAL TREASURES AND TO ENSURE THAT ALL PEOPLE FEEL WELCOME ON THE TRAIL.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$105,902ExpenseAmt
DescTRAIL BUILDING AND MAINTENANCE: MAINTAINED AND IMPROVED EXISTING TRAIL AND CONSTRUCTED NEW TRAIL NEAR ELKIN, OAK RIDGE, GREENSBORO, BENTONVILLE, AND WHITE LAKE. 1,100 VOLUNTEERS WORKED 44,000 HOURS TO BUILD AND MAINTAIN THE TRAIL.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$296,816ExpenseAmt
Revenue$25,723RevenueAmt
DescEDUCATION: PROVIDED INFORMATION ABOUT HIKING AND CARING FOR THE TRAIL THROUGH A WEBSITE, THE MEDIA, NEWSLETTERS, MEETINGS, AND EVENTS. PUBLISHED TRAIL GUIDES THAT ARE AVAILABLE ONLINE. ORGANIZED AND HELD A THREE-DAY ANNUAL MEETING OF 275 MEMBERS TO EDUCATE THEM ABOUT THE TRAIL AND HOW TO HELP BUILD, PROTECT AND PROMOTE IT. ORGANIZED A MONTH OF HIKING AND 45 MILE HIKING CHALLENGE AND VIRTUAL EVENT TO CELEBRATE THE 45TH ANNIVERSARY OF THE RECOMMENDATION TO BUILD THE MST. TENS OF THOUSANDS OF PEOPLE HIKED SECTIONS OF THE TRAIL EVERY DAY, WITH NEW PEOPLE USING THE TRAIL DURING THE TIME OF COVID TO SAFELY EXPLORE OUTDOORS AND CONNECT WITH FAMILY. AND 33 PEOPLE COMPLETED THE ENTIRE 1,175 MILE TRAIL IN 2022, THE MOST EVER REPORTED IN ONE CALENDAR YEAR.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$39,890ExpenseAmt
DescTRAIL ROUTING: IDENTIFIED NEW CONNECTING ROUTES ON BACKROADS AND EXISTING TRAILS IN AREAS WHERE A FINAL ROUTE HAS NOT YET BEEN DESIGNATED. WORKED WITH LOCAL GOVERNMENTS AND NON-PROFIT LAND TRUSTS TO ENCOURAGE AND ASSIST THEM IN ACQUIRING NEW LAND FOR THE TRAIL.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$86,636ExpenseAmt
Grant$9,215GrantAmt
DescADVOCACY: EDUCATED FEDERAL, STATE AND LOCAL ELECTED OFFICIALS AND OTHER STAKEHOLDERS ABOUT THE VALUE OF THE MOUNTAINS-TO-SEA TRAIL.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$86,636TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$9,215TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$529,244TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee7EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF MOUNTAINS-TO-SEA TRAILBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9198250297PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13509 HAWORTH DRIVEAddressLine1Txt
Address Line2SUITE 210AddressLine2Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27609ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
BRENT LAURENZ
EXCEUTIVE DI50.00Yes (X)$73,207$0$7,195
KATE DIXON
EXEC DIR (PR50.00Yes (X)$9,630$0$2,272
MARCIA BROMBERG
PRESIDENT8.00Yes (X)$0$0$0Yes (X)
HEATHER COTTON
VICE PRESIDE4.00Yes (X)$0$0$0Yes (X)
JOHN LANMAN
TREASURER6.00Yes (X)$0$0$0Yes (X)
TAMMY KELLY
SECRETARY3.50Yes (X)$0$0$0Yes (X)
JERRY BARKER
BOARD MEMBER5.00$0$0$0Yes (X)
LYNNE BRESLER
BOARD MEMBER3.50$0$0$0Yes (X)
CARL DEANDRADE
BOARD MEMBER5.00$0$0$0Yes (X)
BOB DILLARD
BOARD MEMBER5.00$0$0$0Yes (X)
SUSAN HESTER
BOARD MEMBER5.00$0$0$0Yes (X)
LARRY HUMBERT
BOARD MEMBER5.00$0$0$0Yes (X)
RANDY JOHNSON
BOARD MEMBER3.50$0$0$0Yes (X)
ANGELA LEE
BOARD MEMEBR3.50$0$0$0Yes (X)
LES LOVE
BOARD MEMBER7.00$0$0$0Yes (X)
MIKE PARKER
BOARD MEMBER1.00$0$0$0Yes (X)
TAMMY PROCTOR
BOARD MEMBER3.50$0$0$0Yes (X)
BEVERLY SCARLETT
BOARD MEMBER5.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$82,837TotalReportableCompFromOrgAmt
Total Other Compensation$9,467TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$6,715FederatedCampaignsAmt
Government Grants$35,243GovernmentGrantsAmt
All Other Contributions$632,691AllOtherContributionsAmt
Noncash Contributions$2,090NoncashContributionsAmt
Total Contributions$674,649TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ANNUAL MEETING611600$22,456$22,456
EVENTS & SPONSORSHIPS713990$3,267$3,267
FieldValueIRS element (for citing)
Total Program Service Revenue$25,723TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,782TotalRevenueColumnAmt
Exclusion$1,782ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,198TotalRevenueColumnAmt
Related Or Exempt Func Income$3,198RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$3,573SecuritiesAmt
Other$553OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$3,679SecuritiesAmt
Other$465OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$106SecuritiesAmt
Other$88OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$18TotalRevenueColumnAmt
Related Or Exempt Func Income-$18RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$41,572GrossSalesOfInventoryAmt
Cost Of Goods Sold$25,805CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,767TotalRevenueColumnAmt
Related Or Exempt Func Income$15,767RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$721,101TotalRevenueColumnAmt
Related Or Exempt Func Income$44,670RelatedOrExemptFuncIncomeAmt
Exclusion$1,782ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$9,215TotalAmt
Program Services$9,215ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$92,288TotalAmt
Program Services$74,272ProgramServicesAmt
Management And General$16,982ManagementAndGeneralAmt
Fundraising$1,034FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$234,480TotalAmt
Program Services$188,660ProgramServicesAmt
Management And General$43,135ManagementAndGeneralAmt
Fundraising$2,685FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$22,159TotalAmt
Program Services$17,830ProgramServicesAmt
Management And General$4,077ManagementAndGeneralAmt
Fundraising$252FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,190TotalAmt
Management And General$10,190ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$113,423TotalAmt
Program Services$110,878ProgramServicesAmt
Management And General$75ManagementAndGeneralAmt
Fundraising$2,470FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,137TotalAmt
Program Services$8,047ProgramServicesAmt
Management And General$510ManagementAndGeneralAmt
Fundraising$8,580FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$9,688TotalAmt
Program Services$5,846ProgramServicesAmt
Management And General$830ManagementAndGeneralAmt
Fundraising$3,012FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$15,904TotalAmt
Program Services$13,006ProgramServicesAmt
Management And General$2,729ManagementAndGeneralAmt
Fundraising$169FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$13,642TotalAmt
Program Services$13,586ProgramServicesAmt
Fundraising$56FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,236TotalAmt
Program Services$1,038ProgramServicesAmt
Management And General$161ManagementAndGeneralAmt
Fundraising$37FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,249TotalAmt
Management And General$8,249ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SUPPLIES & TOOLS$70,325$69,859$383$83
MEMBERSHIPS$6,030$5,529$472$29
AWARDS$5,292$5,292
EQUIP RENTAL & MAINT$4,486$4,486

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$6,581TotalAmt
Program Services$1,700ProgramServicesAmt
Management And General$2,580ManagementAndGeneralAmt
Fundraising$2,301FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$640,325TotalAmt
Program Services$529,244ProgramServicesAmt
Management And General$90,373ManagementAndGeneralAmt
Fundraising$20,708FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$651,938BOYAmt
EOY$651,472EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,100BOYAmt
EOY$14,660EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,936BOYAmt
EOY$6,506EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$7,314BOYAmt
EOY$7,406EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,792BOYAmt
EOY$976EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$32,518LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$30,627LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,592BOYAmt
EOY$1,891EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$320,308BOYAmt
EOY$407,425EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$997,980BOYAmt
EOY$1,090,336EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,552BOYAmt
EOY$15,701EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,500BOYAmt
EOY$37,617EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$15,138EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,052BOYAmt
EOY$68,456EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$594,937BOYAmt
EOY$687,699EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$396,991BOYAmt
EOY$334,181EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$991,928BOYAmt
EOY$1,021,880EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$997,980BOYAmt
EOY$1,090,336EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$80,776ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$47,026NetUnrlzdGainsLossesInvstAmt
Investment Expense-$3,798InvestmentExpenseAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$357,999CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$358,321CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$444,203CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$513,680CurrentTaxYearMinus1YearAmt
Current Tax Year$674,649CurrentTaxYearAmt
Total$2,348,852TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$357,999CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$358,321CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$444,203CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$513,680CurrentTaxYearMinus1YearAmt
Current Tax Year$674,649CurrentTaxYearAmt
Total$2,348,852TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$224,635SubstantialContributorsTotAmt
Public Support Total170$2,124,217PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years-$5,626CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,454CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,519CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$23,221CurrentTaxYearMinus1YearAmt
Current Tax Year$1,782CurrentTaxYearAmt
Total$41,350TotalAmt
FieldValueIRS element (for citing)
Total Support$2,390,202TotalSupportAmt
Gross Receipts Rltd Activities$224,957GrossReceiptsRltdActivitiesAmt
Public Support CY1700.88870PublicSupportCY170Pct
Public Support PY1700.85100PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSUPPLEMENTAL INFORMATIONFormAndLineReferenceDesc
ExplanationONE DONOR GAVE A TOTAL OF 200,000 IN 2021 TO ESTABLISH A NON-ENDOWED AGENCY FUND AT THE TRIANGLE COMMUNITY FOUNDATION WITH FRIENDS OF THE MOUNTAINS-TO-SEA TRAIL AS THE ONLY NAMED BENEFICIARY. THIS FUNDING WAS UNEXPECTED AND WILL LIKELY NOT BE RECURRING. THIS FUND IS CALLED THE MST FOREVER FUND, AND ITS PURPOSE IS TO PROVIDE FOR SPECIAL PROJECTS AT THE BOARD'S DISCRETION. THE FUND IS RECORDED AS A BENEFICAL INTEREST ASSET ON FRIENDS OF THE MOUNTAINS-TO-SEA TRAIL'S BOOKS.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
VolunteersYes (true)VolunteersInd
Paid Staff Or ManagementYes (true)PaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersfalseMailingsMembersInd
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (true)DirectContactLegislatorsInd
Direct Contact Legislators$55,458DirectContactLegislatorsAmt
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesfalseOtherActivitiesInd
Total Lobbying Expenditures$55,458TotalLobbyingExpendituresAmt
Not Described Section501c3falseNotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE C, PART II-B, LINE 1FormAndLineReferenceDesc
ExplanationLOBBYING EFFORT FOCUSED ON SECURING NC COMPLETE THE TRAILS FUND AND OTHER STATE TRAILS LEGISLATION.ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$32,518OtherCostOrOtherBasisAmt
Depreciation$30,627DepreciationAmt
Book Value$1,891BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,891TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
BENEFICIAL INTEREST - MST FOREVER$306,530
BENEFICIAL INTEREST - ENDOWMENT$85,029
OPERATING LEASE RIGHT OF USE ASSET$14,915
DEPOSITS$951
FieldValueIRS element (for citing)
Total Book Value Other Assets$407,425TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$15,138Amt
FieldValueIRS element (for citing)
Total Liability$15,138TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$681,655TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$47,026NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$11,378DonatedServicesAndUseFcltsAmt
Revenue Not Reported-$35,648RevenueNotReportedAmt
Revenue Subtotal$717,303RevenueSubtotalAmt
Investment Expenses Not Incld$3,798InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$3,798RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$721,101TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$651,703TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$11,378DonatedServicesUseFcltsAmt
Expenses Not Reported$11,378ExpensesNotReportedAmt
Expenses Subtotal$640,325ExpensesSubtotalAmt
Total Expenses Per Form990$640,325TotalExpensesPerForm990Amt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1FOOTHILLS CONSERVANCY OF NCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1204 AVERY AVENUEAddressLine1Txt
CityMORGANTONCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28655ZIPCd
FieldValueIRS element (for citing)
Recipient EIN561947390RecipientEIN
IRC Section501C3IRCSectionDesc
Cash Grant$9,215CashGrantAmt
Purpose Of GrantAGENCY TRANSFERPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION MAINTAINS CLOSE TIES TO BOTH THE ORGANIZATION THAT IT FISCALLY SPONSORED IN 2022, GREATER TRAILS STATE COALITION (GTSC), AND WITH THE SUCCESSOR ORGANIZATION THAT RECEIVED THE GRANT FUNDS TO ACT AS FISCAL AGENT FOR GTSC IN 2023. FUNDS WILL BE USED IN ACCORDANCE WITH DONOR RESTRICTIONS AND/OR IN ACCORDANCE WITH THE PUBLIC MISSION EXPRESSED BY THE COALITION.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTO BRING TOGETHER COMMUNITIES AND VOLUNTEERS TO BUILD, MAINTAIN AND ADVOCATE FOR AN ENDURING FOOTPATH CONNECTING NORTH CAROLINA'S NATURAL, HISTORIC AND CULTURAL TREASURES AND TO ENSURE THAT ALL PEOPLE FEEL WELCOME ON THE TRAIL.
FORM 990, PAGE 2, PART III, LINE 4DADVOCACY: EDUCATED FEDERAL, STATE AND LOCAL ELECTED OFFICIALS AND OTHER STAKEHOLDERS ABOUT THE VALUE OF THE MOUNTAINS-TO-SEA TRAIL.
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD'S TREASURER AND EXECUTIVE DIRECTOR REVIEW AND APPROVE THE 990 AND PRESENT IT TO THE BOARD PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CTHE BOARD OF DIRECTORS ANNUALLY SIGNS A CONFLICT OF INTEREST DISCLOSURE STATEMENT AND LISTS ANY KNOWN OR POSSIBLE CONFLICTS.
FORM 990, PAGE 6, PART VI, LINE 15ATHE BOARD'S TREASURER RESEARCHED EXECUTIVE DIRECTOR COMPENSATION AT COMPARABLE ORGNIZATIONS BEFORE ESTABLISHING THE EXECUTIVE DIRECTOR'S COMPENSATION. THE BOARD OF DIRECTORS ANNUALLY APPROVES THE BUDGETED SALARY AND ANY COST OF LIVING INCREASES.
FORM 990, PAGE 6, PART VI, LINE 19GUIDESTAR POSTS THE 990 FOR FRIENDS OF MST ON ITS WEBSITE. THE ORGANIZATION ALSO MAKES ITS 990 AVAILABLE FOR PUBLIC INSPECTION ON ITS WEBSITE. GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
FORM 990, PART IX, LINE 11GOTHER CONTRACT SERVICES 10,085 75 2,470 OTHER CONTRACT SERVICES 30,352 0 0 OTHER CONTRACT SERVICES 3,733 0 0 OTHER CONTRACT SERVICES 66,708 0 0 TOTAL 110,878 75 2,470

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