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Nonprofit · EIN 58-2271785

SOUTHERN OFF-ROAD BICYCLE ASSOCIATION

Tax-exempt · WOODSTOCK, GA 30188

Financials

$136K$103K2023$349K$281K2024$555K$572K2025
Revenue Expenses · by fiscal year end
Financials of SOUTHERN OFF-ROAD BICYCLE ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$555,042$571,665-$16,623$211,513$29,983$181,530
December 31, 2024990$349,267$280,899$68,368$198,151$0$198,151
December 31, 2023990$136,354$103,048$33,306$129,796$0$129,796
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$467,430
Membership dues
$422,596
Program service revenue
$66,267
Investment income
$820
Net income from fundraising events
$3,895
Net income from gaming
$12,895
Net income from sales of inventory
$3,735
Other revenue
$20,525

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$76,787
Other salaries and wages
$87,339
Salaries, compensation and benefits (total)
$187,020
Professional fundraising fees
$0
Travel
$9,332
Program services (functional)
$448,862
Management and general (functional)
$70,404
Fundraising (functional)
$52,399

Balance sheet and other

Total assets, start of year
$198,151
Total assets, end of year
$211,513
Total liabilities, end of year
$29,983
Net assets, end of year
$181,530
Net assets without donor restrictions
$181,530
Gross receipts
$564,960
Employees
6
Year formed
1989
State of legal domicile
GA

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
PHILIP DARDENExecutive Director
Officer
40$72,000
CHRIS DOANEPresident
Trustee or director, Officer
2$0
DAN THRAILKILLTreasurer
Trustee or director, Officer
2$0
JIM GROVERSecretary
Trustee or director, Officer
2$0
ERIN MCMAHONVice President
Trustee or director, Officer
2$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
PHILIP DARDENExecutive Director
Key employee
40$65,000
JENNIFER FLAVINEmployee
Key employee
40$57,000
CHRIS DOANEVice President
Officer
2$0
DAN THRAILKILLTreasurer
Officer
2$0
JIM GROVERSecretary
Officer
2$0
MARY ANNE SWANSTROMPresident
Officer
2$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
PHILIP DARDENExecutive Director
Key employee
40$71,445
JEN FLAVINDevelopment Director
Key employee
40$66,000
CHRIS DOANEVice President
Officer
2$0
DAN THRAILKILLTreasurer
Officer
4$0
JIM GROVERSecretary
Officer
2$0
MARY ANNE SWANSTROMPresident
Officer
1$0

Address and contacts

Address (IRS master file)
12195 HIGHWAY 92 STE 114 PMB 164, WOODSTOCK, GA 30188-3698
In care of
% PHILIP DARDEN
Mailing address (990-N for 2021)
691 Pisgah Rd, Ellijay GA 30536
Principal officer (990 for 2025)
Philip Darden, 6104 Burnett Creek Rd, Knoxville, TN 37920
Principal officer (990-N for 2021)
Terry Palmeri, 691 Pisgah Rd, Ellijay GA 30536
Signed the 990
KAYSEE ESTES, Accountant
Phone
(423) 748-6729

Mission

To ensure that our public lands offer fun, challenging, and sustainable mountain biking for all mountain bikers. We believe everyone should ha ve access to the social, physical, and mental benefits of mountain biking

990 for the year ended December 31, 2025

Program accomplishments

  • SORBAs largest program service is the centralized administration of the membership system for SORBA Main and its affiliated chapters. SORBA collects and processes all membership dues,manages member data, and allocates each chapter?s portion of dues to support local trail building, maintenance, volunteer coordination, and mountain bike advocacy. This shared membership platform ensures consistent member experience, accurate reporting, and reliable funding for chapter-level program delivery.
    Expenses $397,595 · revenue $422,596
  • The Summit Provide Volunteers, land managers, advocates, and members days of trail stewardship. We provide workshops, presentations, panels providing SORBAs organizations and partners with the tools to create a robust and diverse organization. The Summit also provides a space for voting matters by the board members.
    Expenses $41,474 · revenue $27,814
  • The Fall BOD meeting provides volunteers, land managers, advocates, and members with days of trail stewardship. We provide workshops presentations, panels, providing SORBAs organizations and partners with the tools to create a robust and diverse organization. The Fall BOD meeting provides a space for voting matters by the board members.
    Expenses $2,698 · revenue $3,003

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
58-2271785
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)
Group exemption
Exempt since
2001
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
3710 (43 member organizations)
Assets (IRS master file)
$198,151
Income (IRS master file)
$349,814

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$555,042$571,665$211,513XML
990December 2024$349,267$280,899$198,151XML
990December 2023$136,354$103,048$129,796XML
990-EZDecember 2022–––IRS
990-N for 2021
Officer: Terry Palmeri
December 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Terry Palmeri
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Tom Sauret
December 31, 2019≤ $50,000 receipts––e-Postcard
990-EZDecember 2018–––IRS

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 58-2271785).

Questions about SOUTHERN OFF-ROAD BICYCLE ASSOCIATION

What is the EIN of SOUTHERN OFF-ROAD BICYCLE ASSOCIATION?
The employer identification number (EIN) of SOUTHERN OFF-ROAD BICYCLE ASSOCIATION is 58-2271785.
Is SOUTHERN OFF-ROAD BICYCLE ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
Are donations to SOUTHERN OFF-ROAD BICYCLE ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Group exemption).
Which annual return does SOUTHERN OFF-ROAD BICYCLE ASSOCIATION 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 SOUTHERN OFF-ROAD BICYCLE ASSOCIATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SOUTHERN OFF-ROAD BICYCLE ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of SOUTHERN OFF-ROAD BICYCLE ASSOCIATION?
The 990 for the year ended December 31, 2025 names Philip Darden.
Who are the officers and directors of SOUTHERN OFF-ROAD BICYCLE ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $72,000 (PHILIP DARDEN, Executive Director).
How much revenue does SOUTHERN OFF-ROAD BICYCLE ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $555,042, expenses of $571,665 and total assets of $211,513 at year end.

Organizations in its group exemption (43)

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