There is a small park with some picnic tables and outhouses at the falls. Believe the crudely written hand lettered sign when it tells you to turn not the map app on your phone as mine had me drive over 2 miles past the turn off. They are located along the river just northeast of the town of Cherokee. Plan on about 30 minutes all together for the trail and viewing the falls. But there is probably some water most of the year. There wasn't a lot of water when we went in early July and I imagine you have to go just after a good rain to get a strong flow.
The falls zoom down a nearly vertical cliff face. The falls are accessible after a steep but relatively short climb up a well maintained trail that starts with a lot of steps levels out for a 100 yards or so and then you cross a bridge over the creek at the base of the falls. Mingo falls is a very pretty, fairly tall (around 180 feet) waterfall on the Cherokee reservation in North Carolina near Smoky Mountains NP.