Southern Off-road Bicycle Association

Nonprofit profile at a glance

EIN
582271785
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2021
Location
Woodstock, GA, USA
Phone
4237486729
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Physical Fitness and Community Recreational Facilities

Official website

Reported finances

Revenue
$555,042
Expenses
$571,665
Assets
$211,513
Liabilities
$29,983

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • PHILIP DARDEN (Executive Director)
  • CHRIS DOANE (President)
  • ERIN MCMAHON (Vice President)

Highest reported compensation

  • PHILIP DARDEN (Executive Director): $72,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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

What it reported doing in 2025

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.

Operating model

Revenue model
Membership-supported. 77% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 85
  • Accountability: 84
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.4%; rating input score 81
  • Program expense ratio: 78.5%; rating input score 79
  • Fundraising efficiency: $8.92 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 12.6%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: -5.6% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -3.6% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 81.4% of revenue deployed · 78.5% of spending went to programs
  • Governance: 59 of 59 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $442K in reported program spending
  • Leadership: top reported pay $72K · 5 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.