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Passes our checks

Trails of Mississippi

EIN 92-0520508 · Madison, MS

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

LegitimacyPassesRegistration and standingFinancial healthWeak25 out of 100GovernanceGood71 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 13% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

TRAILS OF MISSISSIPPI, INC. (TOMS) WAS ORGANIZED AS A NONPROFIT CORPORATION WITH A MISSION TO ADVOCATE THE DEVELOPMENT OF DIVERSE, HIGH-QUALITY PARKS, TRAILS, WATER WAYS AND GREENWAYS FOR THE BENEFIT OF PEOPLES AND THEIR COMMUNITIES. THROUGH COLLABORATION, EDUCATION, AND COMMUNICATION, TOMS OFFERS GRANTS TO NON-PROFIT 501(C)(3) ORGANIZATIONS LOCATED IN MISSISSIPPI THAT PROVIDE AND PROMOTE ACTIVITIES AND SERVICES ON PARKS, TRAILS, WATERWAYS AND GREENWAYS. TOMS RECEIVES A SIGNIFICANT AMOUNT OF FUNDRAISING REVENUE FROM BINGO ACTIVITIES OPERATED UNDER THE STATE OF MISSISSIPPI CHARITABLE BINGO LAWS AS REGULATED BY THE MISSISSIPPI GAMING COMMISSION.

Income
$243,608
Spending
$259,691
Spent on programs
13%
Reserves
0.7 months of spending
Largest source of income
other income, 100%
Employees
16
Volunteers
10
Highest pay
$85,500, 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

Weak: 25 out of 100. Higher than 4% of charities in its peer group (environment, under $250k).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.7 months of spending.

  • Debt

    2 of 20

    It owes 97% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 7% of income.

  • Income trend

    15 of 15

    Income rose 194% on the year before.

  • Spending floor

    0 of 15

    13% of spending went to programs.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 71 out of 100. Higher than 57% of charities in its peer group (environment, under $250k).

  • Independent board

    0 of 25

    2 of 2 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

    7 of 7

    Has a 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

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • 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, 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 (1)
  1. $33,022 spent. TRAILS OF MISSISSIPPI (TOMS) ADVOCATED FOR THE DEVELOPMENT OF DIVERSE, HIGH QUALITY PARKS, TRAILS, WATER WAYS, AND GREENWAYS FOR THE BENEFIT OF PEOPLE AND THEIR COMMUNITIES. THROUGH COLLABORATION, EDUCATION, AND COMMUNICATION, TOMS GRANTS NON-PROFIT 501(C)3 ORGANIZATIONS LOCATED IN MISSISSIPPI THAT PROVIDE AND PROMOTE ACTIVITIES AND SERVICES ON PARKS, TRAILS, WATER WAYS, AND GREENWAYS. TOMS RAISED FUNDS THROUGH CHARITABLE GAMING. THE ORGANIZATION WAS ABLE TO GRANT $33,000 IN 2024, THE SECOND YEAR OF OPERATIONS. THE FUTURE IS HOPEFUL FOR MORE GRANTS TO BE AWARDED.

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

  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 October 13, 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 October 13, 2026.

  3. 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 October 13, 2026.

  4. 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 October 13, 2026.

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

    Recognized by the IRS since January 2023.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 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.