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SOUTHERN OFF ROAD BICYCLE ASSOCIATION

EIN 20-5808701 BREVARD, NC

Browse the largest nonprofits in North Carolina

Revenue 2024
$467,008
Expenses 2024
$444,006

Program services were 94.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
N30Z
Classification
1000
Street
102 COLLEGE STATION DR STE 3 PMB P

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Group exemption

A subordinate covered by the group exemption of SOUTHERN OFF-ROAD BICYCLE ASSOCIATION (EIN 58-2271785). matched by us

The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.

Mission and programs · 2024

Mission

PISGAH AREA SORBA IS DEDICATED TO PRESERVING MOUNTAIN BIKING OPPORTUNITIES BY MAINTAINING AND IMPROVING TRAIL SYSTEMS IN THE PISGAH RANGER DISTRICT AND SURROUNDING REGION.

  • 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 2024, PISGAH AREA SORBA LOGGED OVER 5,000 HOURS OF TRAIL WORK, CONTRIBUTING TO A VALUE OF OVER 155,000. THIS WORK IMPROVES ENVIRONMENTALLY DEGRADED SECTIONS, IMPROVES RESILIENCE TO WEATHER CONDITIONS, AND INCREASES TRAIL LONGEVITY FOR ALL USERS. PISGAH AREA SORBA ALSO PLAYED A MAJOR ROLE IN IMMEDIATE AND LONG-TERM RECOVERY EFFORTS FROM HURRICANE HELENE. PISGAH AREA SORBA ANNUALLY HOSTS FREE EVENTS TO CELEBRATE THE TRAIL COMMUNITY, INCLUDING CHAPTER SOCIALS, TAKE A KID MOUNTIAN BIKING DAY, AND OTHERS.

    Expenses $420,661 · Revenue $572,647

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Daniel Sapp

    PRESIDENT

    Total calculated
    $0
    Hours/week
    8

  • Gary Lowden

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    4

  • Jason Wells

    TREASURER

    Total calculated
    $0
    Hours/week
    4

  • Jeff Fodi

    SECRETARY

    Total calculated
    $0
    Hours/week
    4

  • Jason Brian

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kent Cranford

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Callie Howarth

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Emi Kubota

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Craig Ruhland

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jenna Toney

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Josh Whitmore

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Natalie Narburgh

    EXECUTIVE DI

    Total calculated
    $59,800
    From this org
    $59,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Abi Fuesler

    SECRETARY TH

    Total calculated
    $0
    Hours/week
    1

  • Tyler Donaldson

    BRD MEMBER T

    Total calculated
    $0
    Hours/week
    4

  • Stacey Wiedrich

    BRD MEMBER T

    Total calculated
    $9,643
    From this org
    $9,643
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Heather Wright

    BRD MEMBER T

    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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $467,008
    Expenses
    $444,006
    Contributions
    $400,132
    Grants paid
    $0
  • 2023
    Revenue
    $257,993
    Expenses
    $143,916
    Contributions
    $235,756
    Grants paid
    $545
  • 2022
    Revenue
    $228,119
    Expenses
    $91,126
    Contributions
    $222,216
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $290,000
    Expenses
    $161,301
    Assets (EOY)
    $313,694

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2019

Tax period
1 January 2019 to 31 December 2019
Principal officer
Mike Gaffney
Mailing address
po box 61skyland NC 28776

As filed, from the IRS e-Postcard file of 9 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.