Civic Intelligence

Friends of the Spanish Moss Trail

EIN 45-5205655 • 501(c)3 • Beaufort, SC

Profile

The spanish moss trail is an emerging rails-to-trail greenway project owned by beaufort county, south carolina and is located in the heart of northern beaufort county. The spanish moss trail is a paved pedestrian trail open for the enjoyment of bikers, runners, walkers, fishers, and nature enthusiasts of all stages of life. The trail will connect neighborhoods, parks, water and marsh views, nature preserves, cultural features, historic sites and businesses for recreation, transportation and conservation purposes. The friends of the spanish moss trail is dedicated to improving the quality of life in northern beaufort county by developing, enhancing, and maintaining the spanish moss trail.

2003 North StreetBeaufort, SC 29902

www.spanishmosstrail.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

15th percentile

-21%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$85,572

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 45.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

29th percentile

-4.6%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

2.2%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$809,754

Down $39,394 (-4.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$809,754

Down $39,394 (-4.6%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin15th percentile

Revenue

Up

$186,426

Up $4,075 (+2.2%) from 2023

Expenses

Up

$225,820

Up $65,189 (+41%) from 2023

Net Income

Down

-$39,394

Down $61,114 (-281%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2013: $241,562Liabilities 2013: $0Net Assets 2013: $241,5622013Assets 2014: $601,266Liabilities 2014: $0Net Assets 2014: $601,2662014Assets 2015: $577,625Liabilities 2015: $0Net Assets 2015: $577,6252015Assets 2016: $605,364Liabilities 2016: $0Net Assets 2016: $605,3642016Assets 2017: $578,764Liabilities 2017: $0Net Assets 2017: $578,7642017Assets 2018: $609,901Liabilities 2018: $0Net Assets 2018: $609,9012018Assets 2019: $610,992Liabilities 2019: $0Net Assets 2019: $610,9922019Assets 2020: $716,860Liabilities 2020: $0Net Assets 2020: $716,8602020Assets 2021: $666,397Liabilities 2021: $0Net Assets 2021: $666,3972021Assets 2022: $827,428Liabilities 2022: $0Net Assets 2022: $827,4282022Assets 2023: $849,148Liabilities 2023: $0Net Assets 2023: $849,1482023Assets 2024: $809,754Liabilities 2024: $0Net Assets 2024: $809,7542024

Highlighted filing

2024

Assets$809,754
Liabilities$0
Net Assets$809,754
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2013: $269,983Expenses 2013: $43,281Net Income 2013: $226,7022013Revenue 2014: $459,828Expenses 2014: $100,124Net Income 2014: $359,7042014Revenue 2015: $119,819Expenses 2015: $143,460Net Income 2015: -$23,6412015Revenue 2016: $159,400Expenses 2016: $131,661Net Income 2016: $27,7392016Revenue 2017: $94,985Expenses 2017: $121,585Net Income 2017: -$26,6002017Revenue 2018: $149,345Expenses 2018: $118,208Net Income 2018: $31,1372018Revenue 2019: $128,227Expenses 2019: $127,136Net Income 2019: $1,0912019Revenue 2020: $233,276Expenses 2020: $127,408Net Income 2020: $105,8682020Revenue 2021: $89,507Expenses 2021: $139,970Net Income 2021: -$50,4632021Revenue 2022: $306,025Expenses 2022: $144,994Net Income 2022: $161,0312022Revenue 2023: $182,351Expenses 2023: $160,631Net Income 2023: $21,7202023Revenue 2024: $186,426Expenses 2024: $225,820Net Income 2024: -$39,3942024

Highlighted filing

2024

Revenue$186,426
Expenses$225,820
Net Income-$39,394
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$809,754
Liabilities
$0
Net assets
$809,754
Revenue
$186,426
Expenses
$225,820
Net income
-$39,394
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.10$0.00$8.10$1.86$2.26$0.39
2023Summary only. Only limited summary data is available for this year.$8.49$0.00$8.49$1.82$1.61$0.22
2022Summary only. Only limited summary data is available for this year.$8.27$0.00$8.27$3.06$1.45$1.61
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.66$0.00$6.66$0.90$1.40$0.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.17$0.00$7.17$2.33$1.27$1.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.11$0.00$6.11$1.28$1.27$0.01
2018Summary only. Only limited summary data is available for this year.$6.10$0.00$6.10$1.49$1.18$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.79$0.00$5.79$0.95$1.22$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.05$0.00$6.05$1.59$1.32$0.28
2015Detailed filing. Detailed filing data is available for this year.$5.78$0.00$5.78$1.20$1.43$0.24
2014Detailed filing. Detailed filing data is available for this year.$6.01$0.00$6.01$4.60$1.00$3.60
2013Detailed filing. Detailed filing data is available for this year.$2.42$0.00$2.42$2.70$0.43$2.27
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 30, 2016
Return Version
2015v2.1
Gross Receipts
$119,819
Mission and Program Overview

Mission

The spanish moss trail is an emerging rails-to-trail greenway project owned by beaufort county, south carolina and is located in the heart of northern beaufort county. The spanish moss trail is a paved pedestrian trail open for the enjoyment of bikers, runners, walkers, fishers, and nature enthusiasts of all stages of life. The trail will connect neighborhoods, parks, water and marsh views, nature preserves, cultural features, historic sites and businesses for recreation, transportation and conservation purposes. The friends of the spanish moss trail is dedicated to improving the quality of life in northern beaufort county by developing, enhancing, and maintaining the spanish moss trail.

To improve the quality of life in northern beaufort county by developing, enhancing, and maintaining the spanish moss trail-through community partnerships, local government participation, and private support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$601,266$577,625▼ $23,641
Land, Buildings, and Equipment, Net$559,247$521,037▼ $38,210
Cash and Non-Interest-Bearing Accounts$42,019$56,588▲ $14,569
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$601,266$577,625▼ $23,641
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$601,266$577,625▼ $23,641
Total Liabilities and Net Assets / Fund Balance$601,266$577,625▼ $23,641

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$521,037$85,583$606,620
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Joe DevitoPresident
Bill HarveyBoard of Director
David BartonBoard of Director
Edward DukesBoard of Director
Frank EmmingerBoard of Director
Gary ThompsonBoard of Director
John FeeserBoard of Director
Kim GundlerBoard of Director
Dean MossExecutive Director
Nora KreschSecretary
Gene RugalaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$119,815
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$0
All Other Contributions
$119,815
Change in Net Assets
$-23,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,416
Professional Fundraising Fees$3,044
Total Fundraising Expense$3,044
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$79,388--$79,388
Depreciation Depletion$56,149--$56,149
Fees for Services Professional Fundraising--$3,044$3,044
Travel$2,610--$2,610
Advertising$2,269--$2,269
Total Functional Expenses$140,416$0$3,044$143,460
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$3,044
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The organization consists of a executive director, president, secretary, treasurer plus six board of directors. The form 990 is emailed to all for review before submission”

Form 990, Part VI, Section B, Line 11

“All board memebrs received a copy to review by email and approved the filing of the return.”

Form 990, Part VI, Section C, Line 19

“All documents that govern the organization are available upon request to the public.”

Filing and Contact Details

Filer

Filer Name
Friends of the Spanish Moss Trail
EIN
45-5205655
Phone
8434412419
Address
2003 NORTH STREET, BEAUFORT, SC 29902

Signing Officer

Name
Eugene a Rugala
Title
Treasury
Phone
8434412419
Signed
2016-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eugene a Rugala
Formed
2012
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Robinson Grant & Co Pa
Address
POST OFFICE BOX 1406, BEAUFORT, SC 29901
Preparer
Kendall F Erickson CPA
Phone
8435243003
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Public relations consultant: program service expenses 61,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 61,500. Informational brochures: program service expenses 2,604. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,604. Dues to chamber of commerce: program service expenses 200. Management and general expenses 0. Fundraising expenses 0. Total expenses 200. Paypal fees: program service expenses 400. Management and general expenses 0. Fundraising expenses 0. Total expenses 400. Bank charge: program service expenses 2. Management and general expenses 0. Fundraising expenses 0. Total expenses 2. Real estate property taxes: program service expenses 2,584. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,584. Removal of abestos on vacant building near trail: program service expenses 6,898. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,898. Consulting: program service expenses 5,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,200.”

Form 990, Part IX, Line G, Column B & D

“Reclassed $3,044 of fundraising expenses from other program expenses on amended return.”

Raw XML Appendix366 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO IMPROVE THE QUALITY OF LIFE IN NORTHERN BEAUFORT COUNTY BY DEVELOPING, ENHANCING, AND MAINTAINING THE SPANISH MOSS TRAIL-THROUGH COMMUNITY PARTNERSHIPS, LOCAL GOVERNMENT PARTICIPATION, AND PRIVATE SUPPORT.
IRS990/AdvertisingGrp/ProgramServicesAmt02269
IRS990/AdvertisingGrp/TotalAmt02269
IRS990/AllOtherContributionsAmt0119815
IRS990/AmendedReturnInd0X
IRS990/BooksInCareOfDetail/PersonNm0EUGENE A RUGALA
IRS990/BooksInCareOfDetail/PhoneNum08434412419
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02003 NORTH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BEAUFORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029902
IRS990/BusinessRlnWithFamMemInd00
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IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt042019
IRS990/CashNonInterestBearingGrp/EOYAmt056588
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
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IRS990/CompensationProcessOtherInd00
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0119815
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04
IRS990/CYOtherExpensesAmt0140416
IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0-23641
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/CYTotalProfFndrsngExpnsAmt03044
IRS990/CYTotalRevenueAmt0119819
IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DeductibleNonCashContriInd00
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt056149
IRS990/DepreciationDepletionGrp/TotalAmt056149
IRS990/Desc0PUBLIC AWARENESS AND DEVELOPMENT CONSULTANTS INCLUDING TRAVEL EXPENSES.
IRS990/DescribedInSection501c3Ind01
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IRS990/ExpenseAmt069310
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt079388
IRS990/FeesForServicesOtherGrp/TotalAmt079388
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IRS990/FeesForServicesProfFundraising/TotalAmt03044
IRS990/ForeignActivitiesInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0JOE DEVITO
IRS990/Form990PartVIISectionAGrp/PersonNm1NORA KRESCH
IRS990/Form990PartVIISectionAGrp/PersonNm2GENE RUGALA
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN FEESER
IRS990/Form990PartVIISectionAGrp/PersonNm4BILL HARVEY
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID BARTON
IRS990/Form990PartVIISectionAGrp/PersonNm6EDWARD DUKES
IRS990/Form990PartVIISectionAGrp/PersonNm7DEAN MOSS
IRS990/Form990PartVIISectionAGrp/PersonNm8FRANK EMMINGER
IRS990/Form990PartVIISectionAGrp/PersonNm9KIM GUNDLER
IRS990/Form990PartVIISectionAGrp/PersonNm10GARY THOMPSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD OF DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02012
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IRS990/GrantsToOrganizationsInd00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0521037
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE SPANISH MOSS TRAIL IS AN EMERGING RAILS-TO-TRAIL GREENWAY PROJECT OWNED BY BEAUFORT COUNTY, SOUTH CAROLINA AND IS LOCATED IN THE HEART OF NORTHERN BEAUFORT COUNTY. THE SPANISH MOSS TRAIL IS A PAVED PEDESTRIAN TRAIL OPEN FOR THE ENJOYMENT OF BIKERS, RUNNERS, WALKERS, FISHERS, AND NATURE ENTHUSIASTS OF ALL STAGES OF LIFE. THE TRAIL WILL CONNECT NEIGHBORHOODS, PARKS, WATER AND MARSH VIEWS, NATURE PRESERVES, CULTURAL FEATURES, HISTORIC SITES AND BUSINESSES FOR RECREATION, TRANSPORTATION AND CONSERVATION PURPOSES. THE FRIENDS OF THE SPANISH MOSS TRAIL IS DEDICATED TO IMPROVING THE QUALITY OF LIFE IN NORTHERN BEAUFORT COUNTY BY DEVELOPING, ENHANCING, AND MAINTAINING THE SPANISH MOSS TRAIL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0601266
IRS990/NetAssetsOrFundBalancesEOYAmt0577625
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0EUGENE A RUGALA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0REMOVAL OF ABESTOS IN VACANT BUILDING NEAR TRAIL.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt06898
IRS990/ProgSrvcAccomActy3Grp/Desc0PRINTING OF LETTERHEAD, BROCHURES, TRAIL MAPS, AND PRESENTATION PACKAGES TO PERSPECTIVE DONORS AND DUES FOR LOCAL CHAMBER.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02804
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROPERTY TAX ON BUILDING DONATED TO TRAIL
IRS990/ProgSrvcAccomActyOtherGrp/Desc1PAYPAL FEES, BANK CHARGE, AND ADVERTISING EXPENSES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2DEPRECIATION ON SIGNAGE AND TRAIL IMPROVEMENTS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt02584
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt12671
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt256149
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0459884
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-56
IRS990/PYOtherExpensesAmt099624
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0359704
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0100124
IRS990/PYTotalProfFndrsngExpnsAmt0500
IRS990/PYTotalRevenueAmt0459828
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-23641
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0601266
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0577625
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0119815
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0459884
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0269090
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt014967
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0863756
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0-56
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0892
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0840
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99900
IRS990ScheduleA/PublicSupportPY170Pct00.99890
IRS990ScheduleA/PublicSupportTotal170Amt0863756
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0119815
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0459884
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0269090
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt014967
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0863756
IRS990ScheduleA/TotalSupportAmt0864596
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0521037
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt085583
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0606620
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0521037
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONSISTS OF A EXECUTIVE DIRECTOR, PRESIDENT, SECRETARY, TREASURER PLUS SIX BOARD OF DIRECTORS. THE FORM 990 IS EMAILED TO ALL FOR REVIEW BEFORE SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMEBRS RECEIVED A COPY TO REVIEW BY EMAIL AND APPROVED THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS THAT GOVERN THE ORGANIZATION ARE AVAILABLE UPON REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PUBLIC RELATIONS CONSULTANT: PROGRAM SERVICE EXPENSES 61,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,500. INFORMATIONAL BROCHURES: PROGRAM SERVICE EXPENSES 2,604. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,604. DUES TO CHAMBER OF COMMERCE: PROGRAM SERVICE EXPENSES 200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 200. PAYPAL FEES: PROGRAM SERVICE EXPENSES 400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 400. BANK CHARGE: PROGRAM SERVICE EXPENSES 2. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2. REAL ESTATE PROPERTY TAXES: PROGRAM SERVICE EXPENSES 2,584. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,584. REMOVAL OF ABESTOS ON VACANT BUILDING NEAR TRAIL: PROGRAM SERVICE EXPENSES 6,898. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,898. CONSULTING: PROGRAM SERVICE EXPENSES 5,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,200.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RECLASSED $3,044 OF FUNDRAISING EXPENSES FROM OTHER PROGRAM EXPENSES ON AMENDED RETURN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE G, COLUMN B & D
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0601266
IRS990/TotalAssetsEOYAmt0577625
IRS990/TotalAssetsGrp/BOYAmt0601266
IRS990/TotalAssetsGrp/EOYAmt0577625
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0119815
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03044
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0140416
IRS990/TotalFunctionalExpensesGrp/TotalAmt0143460
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0601266
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0577625
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt061404
IRS990/TotalProgramServiceExpensesAmt0140416
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0119819
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0601266
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0577625
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02610
IRS990/TravelGrp/TotalAmt02610
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02003 NORTH STREET
IRS990/USAddress/CityNm0BEAUFORT
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029902
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.SPANISHMOSSTRAIL.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0EUGENE A RUGALA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURY
ReturnHeader/BusinessOfficerGrp/PhoneNum08434412419
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF THE SPANISH MOSS TRAIL
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0455205655
ReturnHeader/Filer/PhoneNum08434412419
ReturnHeader/Filer/USAddress/AddressLine1Txt02003 NORTH STREET
ReturnHeader/Filer/USAddress/CityNm0BEAUFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029902
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570735924
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBINSON GRANT & CO PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0POST OFFICE BOX 1406
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEAUFORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029901
ReturnHeader/PreparerPersonGrp/PhoneNum08435243003
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENDALL F ERICKSON CPA
ReturnHeader/ReturnTs02016-08-30T14:39:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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