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Southern Off Road Bicycle Association

EIN 20-5808701 · Brevard, NC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceGood79 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Pisgah Area SORBA is dedicated to preserving mountain biking opportunities by maintaining and improving trail systems in the Pisgah Ranger District and surrounding region.

Income
$522,506
Spending
$403,798
Spent on programs
77%
Reserves
16.3 months of spending
Largest source of income
donations and private grants, 82%
Employees
5
Volunteers
450
Highest pay
$47,692, executive dir.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 90% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 16.3 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 23% of income.

  • Income trend

    15 of 15

    Income rose 12% on the year before.

  • Spending floor

    15 of 15

    76% of spending went to programs and raising each dollar of donations cost 8 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 79 out of 100. Higher than 81% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    25 of 25

    10 of 10 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $308,733 spent. OUR MISSION IS ACCOMPLISHED THROUGH VOLUNTEER OPPORTUNITIES, EDUCATIONAL RESOURCES FOCUSED ON ENVIRONMENTAL STEWARDSHIP, AND ADVOCACY FOR MOUNTAIN BIKING ACCESS IN ORDER TO PRESERVE OUR NATURAL RESOURCES FOR FUTURE OUTDOOR RECREATION. WHILE OUR ORGANIZATION IS FOCUSED ON TRAILS THAT OFFER MOUNTAIN BIKING OPPORTUNITIES, OUR ADOPTED TRAILS ARE MULTI-USE, MEANING OUR IMPROVEMENTS BENEFIT ALL TRAIL USERS. CURRENTLY, PISGAH AREA SORBA STEWARDS OVER 150 MILES OF TRAILS WITHIN THE PISGAH RANGER DISTRICT AND THE SURROUNDING REGION. IN 2025, PISGAH AREA SORBA VOLUNTEERS LOGGED OVER 5,100 HOURS OF TRAIL WORK, CONTRIBUTING A VALUE OF OVER $178,000. THIS WORK IMPROVES ENVIRONMENTALLY DEGRADED SECTIONS, IMPROVES RESILIENCE TO WEATHER CONDITIONS, AND INCREASES TRAIL LONGEVITY FOR ALL USERS. NOTABLE 2025 PROJECTS INCLUDED MAJOR RESTORATION WORK AT INGLES FIELD GAP AND WOLF BRANCH, AS WELL AS CONTINUED HURRICANE HELENE RECOVERY EFFORTS ACROSS THE PISGAH RANGER DISTRICT. THROUGH A MEMORANDUM OF UNDERSTANDING WITH THE CITY OF BREVARD, PISGAH AREA SORBA ALSO PARTNERED ON THE BRACKEN MOUNTAIN BIKE PARK PROJECT, EXPANDING ACCESSIBLE MOUNTAIN BIKING OPPORTUNITIES IN THE COMMUNITY. PISGAH AREA SORBA ANNUALLY HOSTS FREE EVENTS TO CELEBRATE THE TRAIL COMMUNITY, INCLUDING CHAPTER SOCIALS, TAKE A KID MOUNTAIN BIKING DAY, AND OTHERS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Worth knowing.

    Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 2001.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.