Form 990 for tax year 2024
Filed by FRIENDS OF FONTA FLORA STATE TRAIL INC.
Totals
- Total revenue
- $254,648
- Total expenses
- $270,012
- Contributions and grants received
- $252,834
- Grants paid
- $194,830
- Program service revenue
- $0
- Investment income
- $5
- Other revenue
- $1,809
- Total assets, end of year
- $62,395
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $62,395
- Program services expenses (Part IX)
- $220,300
- Management and general expenses
- $49,577
- Fundraising expenses
- $135
- Program service expenses (Part III)
- $220,300
Program services were 81.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$211,030
-
1f · All other contributions, gifts and grants
$41,804
-
3 · Investment income
total $5 · related or exempt $5
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$2,421
-
8b · Fundraising events: direct expenses
$612
-
8c · Net income from fundraising events
total $1,809
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: Interest Income
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $194,830 · program services $194,830
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $34,235 · management and general $34,235
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $0
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $2,619 · management and general $2,619
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $5,172 · management and general $5,172
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $722 · management and general $722
-
13 · Office expenses
total $91 · management and general $91
-
14 · Information technology
total $2,088 · management and general $2,088
-
15 · Royalties
total $0
-
16 · Occupancy
total $645 · management and general $645
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $1,026 · management and general $1,026
-
24a · Other expenses: Program Expenses
total $25,470 · program services $25,470
-
24b · Other expenses: Mileages and Reimbursable
total $772 · management and general $772
-
24c · Other expenses: Dues & subscriptions
total $665 · management and general $665
-
24d · Other expenses: Meeting Expense
total $408 · management and general $408
-
24e · All other expenses
total $1,269 · management and general $1,134 · fundraising $135
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $80,291 · end of year $62,395
-
2 · Savings and temporary cash investments
end of year $0
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10c · Land, buildings and equipment, net
end of year $0
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
25 · Other liabilities
beginning of year $2,532
-
27 · Net assets without donor restrictions
beginning of year $77,759 · end of year $62,395
Mission and programs · 2024
Mission
The mission of F3ST is to connect mountain communities in western North Carolina through the Fonta Flora State Trail to promote physical health, mental wellness, economic development, and outdoor recreation with trail partners for the enjoyment and education of all people.
-
1. Old Fort Park and rail Complex: Phase I & II - Funded by a PARTF Grant, McDowell County, the Town of Old Fort, McDowell Trails Association, and Friends of Fonta Flora State Trail were awarded $660,000 for Phase I, which will include 100 parking spaces, restrooms, a picnic pavilion, and a dog park. In 2023, Friends of Fonta Flora State Trail was awarded a $125,000 RTP Grant for a 1.1-mile trail extension to connect USFS Gateway Trails and to get pedestrian and bicycle traffic off a dangerous section of Highway 70. Finally, Friends of Fonta Flora State Trail was awarded a CTP Land Acquisition Grant worth $88,000 to purchase a crucial piece of land for the trailhead entry road. 2. Planning the Trail: McDowell County Feasibility Study - in 2022, Friends of Fonta Flora State Trail was awarded a $90,000 Dogwood Health Trust Grant for a feasibility study on unplanned segments of the Fonta Flora State Trail in McDowell County. Since McDowell County does not have a designated trail planner, Friends of Fonta Flora State Trail stepped in to help. The feasibility study has identified a 33-mile linear corridor as the preferred route of the Fonta Flora State Trail in McDowell County and will enter into the public input phase of the project in late 2024. 3. Retrofitting Infrastructure: Canal Bridge - The Canal Bridge Project in Burke County will connect the two sections of Lake James State Park, providing safe pedestrian and bike access to a locally used unsanctioned route. A road diet will accommodate a 5 ft. raised concrete sidepath and the bike safety barrier to the existing bridge. Canal Bridge has long served as a connective roadblock to building an additional 4 miles of Fonta Flora State Trail. Friends of Fonta Flora State Trail is partnering with Burke Couty and Overmountain Victory State Trail on this co-located opportunity.
Expenses $220,300 · Grants $196,680
As filed on the 2024 return.
Listed in Part VII
-
Sigmon Jessica
Executive Dir.
- Total calculated
- $24,035
- From this org
- $24,035
- From related orgs
- $0
- Other
- $0
- Hours/week
- 20
-
Amanda Finn
Executive Director
- Total calculated
- $10,200
- From this org
- $10,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 20
Schedule J breakdown matched by us
- Base
- $10,200
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $10,200
-
Mark Cobb
Vice President
- Total calculated
- $0
- Hours/week
- 1
-
Dave Keiser
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Renee Taylor
Director
- Total calculated
- $0
- Hours/week
- 1
-
Sarah Chabaane
Director
- Total calculated
- $0
- Hours/week
- 1
-
Megan Foy
Director
- Total calculated
- $0
- Hours/week
- 1
-
Wes Shelley
Director
- Total calculated
- $0
- Hours/week
- 1
-
Julia Weatherford
Director
- Total calculated
- $0
- Hours/week
- 1
-
Doug Hay
Director
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
McDowell County
$105,780
-
$89,050
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 13 June 2025
- IRS schema version
- 2024v5.1
- Source object
- 202531649349301358
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.