Nonprofit · EIN 45-5205655
FRIENDS OF THE SPANISH MOSS RAIL TRAIL
Tax-exempt · BEAUFORT, SC 29902
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $186,426 | $225,820 | -$39,394 | $809,754 | $0 | $809,754 |
| December 31, 2023 | 990 | $182,351 | $160,631 | $21,720 | $849,148 | $0 | $849,148 |
| December 31, 2022 | 990 | $306,025 | $144,994 | $161,031 | $827,428 | $0 | $827,428 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $185,061
- of which government grants
- $39,690
- Program service revenue
- $0
- Investment income
- $1,365
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,375
- Occupancy
- $35,229
- Depreciation
- $86,716
- Program services (functional)
- $217,515
- Management and general (functional)
- $4,435
- Fundraising (functional)
- $3,870
Balance sheet and other
- Total assets, start of year
- $849,148
- Total assets, end of year
- $809,754
- Total liabilities, end of year
- $0
- Net assets, end of year
- $809,754
- Land, buildings and equipment
- $638,833
- Gross receipts
- $186,426
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2012
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| SISSY PERRYMAN | DIRECTOR OF ADVANCEMENT Trustee or director | 20 | $0 | $85,572 |
| NORA KRESCH | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| EUGENE RUGALA | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| DAVID BARTON | BOARD OF DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE DEVITO | CHAIRMAN Trustee or director, Officer | 5 | $0 | $0 |
| DEAN MOSS | EXECUTIVE DIRECTOR Trustee or director, Officer | 5 | $0 | $0 |
| GARY THOMPSON | BOARD OF DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATE HINES | BOARD OF DIRECTOR Trustee or director | 1 | $0 | $0 |
| DICK DEUEL | BOARD OF DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARY ROE | BOARD OF DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEVE MIX | BOARD OF DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHARLIE FROST | BOARD OF DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NORA KRESCH | SECRETARY Trustee or director, Officer | 0 | $0 |
| EUGENE RUGALA | TREASURER Trustee or director, Officer | 0 | $0 |
| DAVID BARTON | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| JOE DEVITO | CHAIRMAN Trustee or director, Officer | 0 | $0 |
| DEAN MOSS | EXECUTIVE DIRECTOR Trustee or director, Officer | 0 | $0 |
| GARY THOMPSON | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| KATE HINES | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| DICK DEUEL | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| MARY ROE | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| STEVE MIX | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| CHARLIE FROST | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2022: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NORA KRESCH | SECRETARY Trustee or director, Officer | 0 | $0 |
| EUGENE RUGALA | TREASURER Trustee or director, Officer | 0 | $0 |
| DAVID BARTON | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| EDWARD DUKES | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| DEAN MOSS | EXECUTIVE DIRECTOR Trustee or director, Officer | 0 | $0 |
| FRANK EMMINGER | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| GARY THOMPSON | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| KATE HINES | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| DICK DEUEL | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| MARY ROE | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| STEVE MIX | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
| CHARLIE FROST | BOARD OF DIRECTOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2003 NORTH ST, BEAUFORT, SC 29902-4823
- In care of
- % EUGENE A RUGALA
- Mailing address (990-N for 2012)
- 2003 NORTH STREET, BEAUFORT SC 29902
- Principal officer (990 for 2024)
- EUGENE A RUGALA, 2003 NORTH STREET, BEAUFORT, SC 29902
- Principal officer (990-N for 2012)
- JOE DEVITO, 1805 WESTVINE DRIVE, PORT ROYAL SC 29935
- Signed the 990
- EUGENE A RUGALA, TREASURER
- Phone
- (843) 441-2419
- Website
- WWW.SPANISHMOSSTRAIL.COM
- Return prepared by
- ROBINSON GRANT & CO PA
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.
Program accomplishments
- PUBLIC AWARENESS AND DEVELOPMENT CONSULTANT INCLUDING TRAVEL EXPENSES. PRINTING OF LETTERHEAD, BROCHURES, TRAIL MAPS, AND PRESENTATION PACKAGES TO PRESPECTIVE DONORS & DUES FOR LOCAL CHAMBER.Expenses $116,798
- DEPRECIATION OF TRAIL IMPROVEMENTS.Expenses $86,716
- BEAUFORT COUNTY REIMBURSED FOR THE COST OF TREES TO BE PLANTED.Expenses $14,001
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-5205655
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $809,754
- Income (IRS master file)
- $186,426
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $186,426 | $225,820 | $809,754 | IRS |
| 990 | December 2023 | $182,351 | $160,631 | $849,148 | XML |
| 990 | December 2022 | $306,025 | $144,994 | $827,428 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990-N for 2012 Officer: JOE DEVITO | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-5205655).
Questions about FRIENDS OF THE SPANISH MOSS RAIL TRAIL
- What is the EIN of FRIENDS OF THE SPANISH MOSS RAIL TRAIL?
- The employer identification number (EIN) of FRIENDS OF THE SPANISH MOSS RAIL TRAIL is 45-5205655.
- Is FRIENDS OF THE SPANISH MOSS RAIL TRAIL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to FRIENDS OF THE SPANISH MOSS RAIL TRAIL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE SPANISH MOSS RAIL TRAIL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF THE SPANISH MOSS RAIL TRAIL due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE SPANISH MOSS RAIL TRAIL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FRIENDS OF THE SPANISH MOSS RAIL TRAIL?
- The 990 for the year ended December 31, 2024 names EUGENE A RUGALA.
- Who are the officers and directors of FRIENDS OF THE SPANISH MOSS RAIL TRAIL?
- The 990 for the year ended December 31, 2024 lists 12 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE SPANISH MOSS RAIL TRAIL have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $186,426, expenses of $225,820 and total assets of $809,754 at year end.
Other nonprofits in BEAUFORT
- SECESSION GOLF CLUB INC EIN 26-0178692 · last filed 990 for 2025
- BEAUFORT COMMUNITY SAILING AND BOATING EIN 02-0546450 · last filed 990-EZ for 2025
- EXTRA MILE CLUB OF THE LOWCOUNTRY EIN 46-3127074 · last filed 990-EZ for 2024
- SEA ISLAND FLY FISHERS EIN 92-0337272 · last filed 990-N for 2025
- HABERSHAM CREEK GOLF CLUB EIN 41-2550847 · last filed 990-N for 2025
- BEAUFORT MASTERS SWIM TEAM EIN 92-2198538 · last filed 990-N for 2025
- BEAUFORT BOMBERS SOFTBALL EIN 33-1787113 · last filed 990-N for 2025
- SCHEPER TENNIS AND LEARNING ACADEMY EIN 27-3171912
All nonprofits in BEAUFORT · South Carolina · Recreation and sports