Friends of the Mountains to Sea
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO BRING TOGETHER COMMUNITIES AND VOLUNTEERS TO BUILD, MAINTAIN AND ADVOCATE FOR AN ENDURING FOOTHPATH CONNECTING NORTH CAROLINA'S NATURAL, HISTORIC AND CULTURAL TREASURES AND TO ENSURE THAT ALL PEOPLE FEEL WELCOME ON THE TRAIL
- Income
- $829,787
- Spending
- $866,534
- Spent on programs
- 88%
- Reserves
- 10.3 months of spending
- Largest source of income
- donations and private grants, 58%
- Employees
- 6
- Volunteers
- 1,000
- Highest pay
- $102,328, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 76 out of 100. Higher than 46% of charities in its peer group (environment, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 10.3 months of spending.
Debt
20 of 20It owes 11% of what it owns.
Living within its means
8 of 15Spending exceeded income by 4% of income.
Income trend
5 of 15Income fell 17% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 3 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 94% of charities in its peer group (environment, $250k to $1m).
Independent board
25 of 2514 of 14 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, 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 (4)
- $342,828 spent. EDUCATION: 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. WORKED WITH ONLINE PARTNER TO MAINTAIN A MOBILE APP FOR THE TRAIL. ORGANIZED AND HELD A THREE-DAY ANNUAL EVENT OF 200 MEMBERS TO EDUCATE THEM ABOUT THE TRAIL AND HOW TO HELP BUILD, PROTECT AND PROMOTE IT. ORGANIZED A MONTH OF HIKING, 47 MILE HIKING CHALLENGE TO CELEBRATE THE 47TH ANNIVERSARY OF THE RECOMMENDATION TO BUILD THE MST. THOUSANDS OF PEOPLE HIKED SECTIONS OF THE TRAIL EVERY DAY, WITH NEW PEOPLE USING THE TRAIL TO SAFELY EXPLORE OUTDOORS AND CONNECT WITH FAMILY. NINE PEOPLE COMPLETED THE ENTIRE 1,175 MILE TRAIL IN 2024.
- $175,201 spent. TRAIL 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.
- $233,413 spent. TRAIL BUILDING AND MAINTENANCE: MAINTAINED AND IMPROVED EXISTING TRAIL AND CONSTRUCTED NEW TRAIL NEAR ELKIN IN SURRY COUNTY. BEGAN CONSTRUCTION ON NEW TRAIL AT BENTONVILLE AND A REROUTE OF TRAIL IN THE LINVILLE GORGE. COMPLETED A MASTER PLAN FOR EXPANDING THE TRAIL IN HOLLY SHELTER GAME LAND, WORKED ON DESIGN AND ENGINEERING FOR A FOOTBRIDGE IN BLADEN LAKES STATE FOREST. RESPONDED TO IMPACTS FROM HURRICANE HELENE. 1,000 VOLUNTEERS WORKED 37,244 HOURS TO BUILD, MAINTAIN, PROTECT AND PROMOTE THE TRAIL.
- $14,686 spent. ADVOCACY: EDUCATED FEDERAL, STATE AND LOCAL ELECTED OFFICIALS AND OTHER STAKEHOLDERS ABOUT THE VALUE OF THE MOUNTAINS-TO-SEA TRAIL.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2008.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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.