Civic Intelligence

Benton Mackaye Trail Assoc Inc

EIN 58-1428009 • 501(c)3 • Cherry Log, GA

Profile

Constructing, maintaining & preserving the Benton MacKaye Trail that goes through 3 states: Georgia, Tennessee & North Carolina

PO Box 6Cherry Log, GA 30522

bmta.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

92nd percentile

61%

Higher net margin than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

83rd percentile

35%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

91st percentile

94%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$248,194

Up $42,191 (+20%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$248,194

Up $42,191 (+20%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin92nd percentile

Revenue

Up

$83,154

Up $27,958 (+51%) from 2024

Expenses

Down

$37,362

Down $22,114 (-37%) from 2024

Net Income

Up

$45,792

Up $50,072 (+1170%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$300K$200K$100K$0Assets 2021: $133,978Liabilities 2021: $358Net Assets 2021: $133,6202021Assets 2022: $152,414Liabilities 2022: $353Net Assets 2022: $152,0612022Assets 2023: $205,784Liabilities 2023: $0Net Assets 2023: $205,7842023Assets 2024: $206,003Liabilities 2024: $0Net Assets 2024: $206,0032024Assets 2025: $248,194Liabilities 2025: $0Net Assets 2025: $248,1942025

Highlighted filing

2025

Assets$248,194
Liabilities$0
Net Assets$248,194
Open 2025 Filing

Operations Trend

Revenue Growth91st percentile

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

$100K$50K$0-$50KRevenue 2021: $68,591Expenses 2021: $24,770Net Income 2021: $43,8212021Revenue 2022: $47,526Expenses 2022: $29,085Net Income 2022: $18,4412022Revenue 2023: $92,061Expenses 2023: $35,969Net Income 2023: $56,0922023Revenue 2024: $55,196Expenses 2024: $59,476Net Income 2024: -$4,2802024Revenue 2025: $83,154Expenses 2025: $37,362Net Income 2025: $45,7922025

Highlighted filing

2025

Revenue$83,154
Expenses$37,362
Net Income$45,792
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$248,194
Liabilities
$0
Net assets
$248,194
Revenue
$83,154
Expenses
$37,362
Net income
$45,792
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$0.83$0.37$0.46
2024Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.55$0.59$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.92$0.36$0.56
2022Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.48$0.29$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.69$0.25$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 21, 2026
Return Version
2025v4.0
Gross Receipts
$87,271
Mission and Program Overview

Mission

Contructing, maintaining, and preserving the benton mackaye trail that goes through three states, georgia, tennessee, and north carolina.

Constructing, maintaining & preserving the Benton MacKaye Trail that goes through 3 states: Georgia, Tennessee & North Carolina

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$119,727$162,615▲ $42,888
Cash and Non-Interest-Bearing Accounts$86,276$85,579▼ $697
Total Assets$206,003$248,194▲ $42,191
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$94,299$148,206▲ $53,907
Net Assets Without Donor Restrictions$111,704$99,988▼ $11,716
Total Net Assets Fund Balance$206,003$248,194▲ $42,191
Total Liabilities and Net Assets / Fund Balance$206,003$248,194▲ $42,191
Compensation and Service Providers
Top Officer Pay84th percentile

Board Members and Trustees

NameTitle
Ken CissnaPast President
Kelly WentworthVice President
Joy ForehandCommunications Director
Darcy DouglasConservation Director
Joe CantwellGA Maintenance Director
Ray LawsHiking Director
Byron CokerMembership Director
Steve PruettSmokies Director
Patrick WardTNNC Maintenance Director
Kathy WilliamsNewsletter Editor
Jesse HaydenSecretary
Liz HendersonState Rep - GA
Clare SullivanState Rep - TNNC
Sue RickerStore
Susan K MayTreasurer
Susan MayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$69,599
Program Service Revenue
$0
Investment Income
$3,016
Other Revenue
$10,539
All Other Contributions
$40,497
Change in Net Assets
$45,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,362
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$15,304--$15,304
Other Expenses$9,059$60-$9,059
Conferences and Meetings-$4,130-$4,130
Office Expenses-$3,418-$3,418
Information Technology-$2,510-$2,510
Advertising-$1,495-$1,495
Insurance-$1,386-$1,386
Total Functional Expenses$24,363$12,999$0$37,362
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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

Governing body meeting documentation Part VI line 8A

“Minutes are taken by the secretary at each quarterly meeting, distributed to the members for edits and then finalized by the secretary.”

Committee meeting documentation Part VI line 8B

“Committees do not meet separate form the Quarterly meeting held by the organization.”

Form 990 governing body review Part VI line 11

“Upon completion of the 990 by the treasurer, a draft is emailed to each Member of the executive committee, which is the president, the vice president and the secretary to serve as reviewers of the information contained on the 990.”

Form 990 availability to public Part VI line 18

“Form 990 is made available through the organizations web-site.”

Governing documents etc available to public Part VI line 19

“All financial statements and governing documents are made available to anyone that requests them. They are also shared at all quarterly board meetings to all who attend.”

Filing and Contact Details

Filer

Filer Name
Benton MacKaye Trail Assoc Inc
EIN
58-1428009
In Care Of
% Susan K MY
Phone
7706391961
Address
PO Box 6, Cherry Log, GA 30522

Signing Officer

Name
Susan K My
Title
Treasurer
Phone
7706391961
Signed
2026-02-21
Discuss with paid preparer
No

Organization Details

Formed
1980
Legal Domicile
Ga
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
200

Preparer

Firm
Susan K May
Address
PO Box 76, Brooks, GA 30205
Preparer
Susan K May
Phone
7706391961
Supplemental Narrative

Additional Explanations

Other or change in accounting method Part XII line 1

“During the year, the organization transitioned its accounting records from a spreadsheet-based system to an accrual-basis accounting system maintained in QuickBooks. As part of this transition, all cash accounts, including PayPal, were reviewed and reconciled, and internal accounting procedures were formalized to enhance financial reporting and oversight.”

List of other fees for services expenses Part IX line 11G

“These expenses pay for a professional consultant advising the organization on the process of acquiring National Scenic Trail status.”

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IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt045792
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt01165
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt01165
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0119727
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0162615
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt068349
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt042202
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt087153
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt045008
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt058269
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0300981
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03016
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0822
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03853
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt015906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt012995
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt012463
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt013079
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt016129
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt070572
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0822
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03853
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.98970
IRS990ScheduleA/PublicSupportPY509Pct00.99740
IRS990ScheduleA/PublicSupportTotal509Amt0371553
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt084255
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt055197
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt099616
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt058087
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt074398
IRS990ScheduleA/Total509Grp/TotalAmt0371553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt087271
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt055197
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0100438
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt058094
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt074406
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0375406
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IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/DonorAdvisedFundsContriAmt04306
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt06948
IRS990ScheduleD/DonorAdvisedFundsHeldCnt02
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt0148206
IRS990ScheduleD/FundsAndOtherAccountsContriAmt068348
IRS990ScheduleD/FundsAndOtherAccountsHeldCnt09
IRS990ScheduleD/FundsAndOtherAccountsVlEOYAmt056334
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Minutes are taken by the secretary at each quarterly meeting, distributed to the members for edits and then finalized by the secretary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Committees do not meet separate form the Quarterly meeting held by the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon completion of the 990 by the treasurer, a draft is emailed to each Member of the executive committee, which is the president, the vice president and the secretary to serve as reviewers of the information contained on the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is made available through the organizations web-site.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All financial statements and governing documents are made available to anyone that requests them. They are also shared at all quarterly board meetings to all who attend.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5During the year, the organization transitioned its accounting records from a spreadsheet-based system to an accrual-basis accounting system maintained in QuickBooks. As part of this transition, all cash accounts, including PayPal, were reviewed and reconciled, and internal accounting procedures were formalized to enhance financial reporting and oversight.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6These expenses pay for a professional consultant advising the organization on the process of acquiring National Scenic Trail status.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other or change in accounting method Part XII line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0206003
IRS990/TotalAssetsEOYAmt0248194
IRS990/TotalAssetsGrp/BOYAmt0206003
IRS990/TotalAssetsGrp/EOYAmt0248194
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069599
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012999
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt024363
IRS990/TotalFunctionalExpensesGrp/TotalAmt037362
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0206003
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0248194
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt024363
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013555
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083154
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0206003
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0248194
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0bmta.org
IRS990/WhistleblowerPolicyInd0false

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