Nonprofit · EIN 84-4517876
VULCAN TRAIL FOUNDATION INC
Tax-exempt · BIRMINGHAM, AL 35201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $158,355 | $10,062 | $148,293 | $1,076,037 | $0 | $1,076,037 |
| December 31, 2023 | 990 | $6,000 | $2,527 | $3,473 | $927,744 | $0 | $927,744 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $158,355
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $7,177
- Management and general (functional)
- $2,885
Balance sheet and other
- Total assets, start of year
- $927,744
- Total assets, end of year
- $1,076,037
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,076,037
- Net assets without donor restrictions
- $1,076,037
- Gross receipts
- $158,355
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2020
- State of legal domicile
- AL
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 |
|---|---|---|---|
| RUSHA SMITH | EXECUTIVE DIRECTOR Trustee or director, Officer | 1 | $0 |
| SID TRANT | BOARD CHAIR Trustee or director, Officer | 1 | $0 |
| TOM CARRUTHERS | LAND COMMITTEE CHAIR / BOA Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSHA SMITH | EXECUTIVE DIRECTOR Trustee or director, Officer | 1 | $0 |
| JEANNE JACKSON | BOARD CHAIR Trustee or director, Officer | 1 | $0 |
| TOM CARRUTHERS | LAND COMMITTEE CHAIR / BOARD MEMBER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 337, BIRMINGHAM, AL 35201-0337
- In care of
- % RUSHA SMITH
- Mailing address (990-N for 2020)
- 1901 6th Ave N Suite 2400, Birmingham AL 35203
- Principal officer (990 for 2024)
- RUSHA C SMITH, PO BOX 337, BIRMINGHAM, AL 35201
- Principal officer (990-N for 2020)
- Thomas W Thagard III, 1901 6th Ave N Suite 2400, Birmingham AL 35203
- Signed the 990
- RUSHA C SMITH, DIRECTOR
- Phone
- (205) 417-2777
- Return prepared by
- DIPIAZZA LAROCCA HEETER & CO LLC
Mission
TO PURCHASE AND HOLD LAND FOR PUBLIC OUTDOOR RECREATIONAL AND FUNDRAISING PURPOSES ON BOTH ENVIRONMENTALLY SENSITIVE AND NON-ENVIRONMENTALLY SIGNIFICANT LAND.
Program accomplishments
- FEES AND EXPENSES RELATED TO THE PROTECTION AND CONSERVATION OF THE RED ROCK TRAIL SYSTEM.Expenses $7,177 · revenue $158,355
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
- 84-4517876
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type I
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2026
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $1,076,037
- Income (IRS master file)
- $158,355
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $158,355 | $10,062 | $1,076,037 | IRS |
| 990 | December 2023 | $6,000 | $2,527 | $927,744 | XML |
| 990 | December 2022 | $638,600 | $10,529 | $924,271 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Thomas W Thagard III | December 31, 2020 | ≤ $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 84-4517876).
Questions about VULCAN TRAIL FOUNDATION INC
- What is the EIN of VULCAN TRAIL FOUNDATION INC?
- The employer identification number (EIN) of VULCAN TRAIL FOUNDATION INC is 84-4517876.
- Is VULCAN TRAIL FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2026.
- Are donations to VULCAN TRAIL FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does VULCAN TRAIL FOUNDATION INC 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 VULCAN TRAIL FOUNDATION INC 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 VULCAN TRAIL FOUNDATION INC 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 VULCAN TRAIL FOUNDATION INC?
- The 990 for the year ended December 31, 2024 names RUSHA C SMITH.
- Who are the officers and directors of VULCAN TRAIL FOUNDATION INC?
- The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does VULCAN TRAIL FOUNDATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $158,355, expenses of $10,062 and total assets of $1,076,037 at year end.
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