Benton Mackaye Trail Association Inc

  • Cherry Log, GA
  • Tax exemption issued: July 1981
  • EIN: 58-1428009

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Details

According to its Dec. 2025 tax filing, this nonprofit:

Operated a donor-advised fund
Organization maintained a donor-advised fund or similar account through which donors could direct the distribution or investment of funds. Details are reported on Schedule D.

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Organizations with gross receipts of less than $50,000 can file the form 990-N postcard filing, which doesn’t include financial details. All Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2025

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$83,154
Expenses
$37,362
Net Income
$45,792
Net Assets
$248,194
Notable Sources of Revenue Percent of Total Revenue
Contributions $69,599
83.7%
Program Services $0
Investment Income $3,016
3.6%
Bond Proceeds $0
Royalties $1,165
1.4%
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $9,374
11.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $248,194
Total Liabilities $0
Net Assets $248,194
Other
Operated a donor-advised fund
Compensation
Key Employees and Officers Compensation Related Other
Susan K May (Treasurer) $0 $0 $0
Susan May (Treasurer) $0 $0 $0
Jesse Hayden (Secretary) $0 $0 $0
Kelly Wentworth (Vice President) $0 $0 $0
Joe Cantwell (Ga Maintenance Director) $0 $0 $0
Patrick Ward (Tnnc Maintenance Director) $0 $0 $0
Steve Pruett (Smokies Director) $0 $0 $0
Ray Laws (Hiking Director) $0 $0 $0
Sue Ricker (Store) $0 $0 $0
Byron Coker (Membership Director) $0 $0 $0
Joy Forehand (Communications Director) $0 $0 $0
Darcy Douglas (Conservation Director) $0 $0 $0
Kathy Williams (Newsletter Editor) $0 $0 $0
Liz Henderson (State Rep - Ga) $0 $0 $0
Clare Sullivan (State Rep - Tnnc) $0 $0 $0
Ken Cissna (Past President) $0 $0 $0
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Document Links

990
Filed on Feb. 26, 2026

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$55,196
Expenses
$59,476
Net Income
-$4,280
Net Assets
$206,003
Notable Sources of Revenue Percent of Total Revenue
Contributions $53,132
96.3%
Program Services $0
Investment Income $937
1.7%
Bond Proceeds $0
Royalties $1,127
2.0%
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $206,003
Total Liabilities $0
Net Assets $206,003
Other
Operated a donor-advised fund
Compensation
Key Employees and Officers Compensation Related Other
Joy Forehand (Communications Director) $0 $0 $0
Bob Cowdrick (President) $0 $0 $0
James Anderson (Tn Director) $0 $0 $0
Kelly Motter (Hiking Director) $0 $0 $0
Martha Williams (Newsletter) $0 $0 $0
Patrick Ward (Conservation) $0 $0 $0
Darcy Douglas (State Rep Georgia) $0 $0 $0
Steve Pruett (Smokies Director) $0 $0 $0
Barry Allen (Past President) $0 $0 $0
Lydia Burns (Treasurer) $0 $0 $0
Ken Cissna (Past President) $0 $0 $0
Clare Sullivan (Vice President) $0 $0 $0
Jesse Hayden (Secretary) $0 $0 $0
Sue Ricker (Stores Coordinator) $0 $0 $0
Steve Hayden (Membership Director) $0 $0 $0
Joe Cantwell (Ga) $0 $0 $0
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Document Links

990
Filed on May 6, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$92,061
Expenses
$35,969
Net Income
$56,092
Net Assets
$205,784
Notable Sources of Revenue Percent of Total Revenue
Contributions $88,722
96.4%
Program Services $0
Investment Income $6
0.0%
Bond Proceeds $0
Royalties $816
0.9%
Rental Property Income $0
Net Fundraising $379
0.4%
Sales of Assets $0
Net Inventory Sales $2,138
2.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $205,784
Total Liabilities $0
Net Assets $205,784
Other
Operated a donor-advised fund
Compensation
Key Employees and Officers Compensation Related Other
Joy Forehand (Communications Director) $0 $0 $0
Bob Cowdrick (Georgia Maintenance Director) $0 $0 $0
David Watkins (Smokies Coordinator) $0 $0 $0
Kelly Motter (Hiking Director) $0 $0 $0
Martha Williams (Newsletter) $0 $0 $0
Patrick Ward (Conservation) $0 $0 $0
Darcy Douglas (State Rep Georgia) $0 $0 $0
Steve Barnes (State Rep Tn/nc) $0 $0 $0
Ken Cissna (President) $0 $0 $0
Lydia Burns (Treasurer) $0 $0 $0
Barry Allen (Past President) $0 $0 $0
Clare Sullivan (Vice President) $0 $0 $0
Judy Price (Secretary) $0 $0 $0
Nelson Ashbrook (Tn/nc Maintenance Director) $0 $0 $0
+ View more people

Document Links

990
Filed on April 5, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$47,526
Expenses
$29,085
Net Income
$18,441
Net Assets
$152,061
Notable Sources of Revenue Percent of Total Revenue
Contributions $27,523
57.9%
Program Services $4,405
9.3%
Investment Income $7
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,821
3.8%
Other Revenue $601
1.3%
Assets/Debt
Total Assets $152,414
Total Liabilities $353
Net Assets $152,061
Compensation
Key Employees and Officers Compensation Other
Ken Cissna (President) $0 $0
Joy Forehand (Communications Director) $0 $0
Lydia Burns (Treasurer) $0 $0
Bob Cowdrick (Georgia Maintenance Director) $0 $0
David Watkins (Smokies Coordinator) $0 $0
Barry Allen (Past President) $0 $0
Kelly Motter (Hiking Director) $0 $0
Martha Williams (Newsletter) $0 $0
Patrick Ward (Conservation) $0 $0
Clare Sullivan (Vice President) $0 $0
Darcy Douglas (State Rep Georgia) $0 $0
Judy Price (Secretary) $0 $0
Steve Barnes (State Rep Tn/nc) $0 $0
Nelson Ashbrook (Tn/nc Maintenance Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 15, 2023

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$68,591
Expenses
$24,770
Net Income
$43,821
Net Assets
$133,620
Notable Sources of Revenue Percent of Total Revenue
Contributions $41,900
61.1%
Program Services $0
Investment Income $8
0.0%
Net Fundraising $2,450
3.6%
Sales of Assets $0
Net Inventory Sales $10,314
15.0%
Other Revenue $0
Assets/Debt
Total Assets $133,978
Total Liabilities $358
Net Assets $133,620
Compensation
Key Employees and Officers Compensation Other
Ken Cissna (President) $0 $0
Joy Forehand (Vice President) $0 $0
Lydia Burns (Treasurer) $0 $0
Bob Cowdrick (Georgia Maintenance Director) $0 $0
Larry Dumas (Smokies Coordinator) $0 $0
Barry Allen (Past President) $0 $0
Tom Sewell (Hiking Director) $0 $0
Martha Williams (Newsletter) $0 $0
David Ricker (Conservation) $0 $0
Clare Sullivan (Secretary) $0 $0
Darcy Douglas (Hiking Leader) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 14, 2022

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2019

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2018

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2017

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2016

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2015

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2014

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2013

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2012

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2011

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2010

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2009

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2008

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

Fiscal Year Ending Dec.
2007

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains financial information from tax returns processed by the IRS since the 2012 calendar years, as well as data extracted from digital filings. IRS summary data also includes limited older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits for nonprofit organizations that spent $750,000 or more in federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Most organizations that have been recognized as tax exempt by the IRS have to file the Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file the Form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard," which does not contain financial details. Churches are not required to file Form 990.

Nonprofit Explorer has organizations that are claiming tax exemption in any of the 27 subsections of the 501(c) section of the tax code. Taxable trusts and private foundations that are required to file a form 990PF are also included.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes Employer Identification Numbers and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

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