<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2021v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-11-10T03:29:46-00:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>882758245</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MEANSBENSON ACCOUNTING INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5927 ROUTE 981</AddressLine1Txt>
        <CityNm>LATROBE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15650</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>753143310</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Ligonier Valley Rail Road Association</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LIGO</BusinessNameControlTxt>
      <PhoneNum>7242387819</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 21</AddressLine1Txt>
        <CityNm>Ligonier</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15658</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>William McCullough</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7242387819</PhoneNum>
      <SignatureDt>2022-11-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>William</PersonFirstNm>
        <PersonLastNm>McCullough</PersonLastNm>
      </PersonFullName>
      <SSN>000000000</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>LOREN M MEANS CPA</PreparerPersonNm>
      <PTIN>P00652269</PTIN>
      <PhoneNum>7247980755</PhoneNum>
      <PreparationDt>2022-11-10</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="990" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <PrincipalOfficerNm>William McCullough</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>3032 Idlewild Hill Lane</AddressLine1Txt>
        <CityNm>Ligonier</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15658</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>59790</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <FormationYr>2004</FormationYr>
      <LegalDomicileStateCd>PA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Educate interested parties in the history of the Ligonier Valley Rail Road which ceased operations in the 1950s. The association is opening a museum with interactive displays, historical artifacts and a small gift shop for rail road and historical enthusiasts.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>36212</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>54254</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>631</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>797</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>558</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>2284</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>37401</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>57335</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>46739</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>43658</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>46739</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>43658</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-9338</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>13677</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>656317</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>674787</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>60</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>577</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>656257</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>674210</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>Educate interested parties in the history of the Ligonier Valley Rail Road which ceased operations in the 1950s. The association is opening a museum with interactive displays, historical artifacts and a small gift shop for rail road and historical enthusiasts.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>39996</ExpenseAmt>
      <Desc>Educate interested parties in the history of the Ligonier Valley Rail Road which ceased operations in the 1950s. The association is opening a museum with interactive displays, historical artifacts and a small gift shop for rail road and historical enthusiasts.</Desc>
      <TotalProgramServiceExpensesAmt>39996</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="990B">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <InvestTaxExemptBondsInd>false</InvestTaxExemptBondsInd>
      <EscrowAccountInd>false</EscrowAccountInd>
      <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <ExcsTaxSect4951Or4952Or4953Ind>false</ExcsTaxSect4951Or4952Or4953Ind>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>William McCullough</PersonNm>
        <PhoneNum>7242387819</PhoneNum>
        <USAddress>
          <AddressLine1Txt>3032 Idlewild Hill Lane</AddressLine1Txt>
          <CityNm>Ligonier</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15658</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>William S McCullough</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>010.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Douglas Kurtz</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>010.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Debbie Nicely</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>David Byers</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>010.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Armour Mellon</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Thomas Hunter</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>005.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Bryan Vogelsang</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Adam Storey</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Jennifer Sopko</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>54254</AllOtherContributionsAmt>
      <TotalContributionsAmt>54254</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>797</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>797</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>4738</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2455</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>2283</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>1</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1</RelatedOrExemptFuncIncomeAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>1</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>57335</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>798</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>0</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>0</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>0</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>0</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>3385</TotalAmt>
        <ManagementAndGeneralAmt>3385</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>277</TotalAmt>
        <ManagementAndGeneralAmt>277</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>1090</TotalAmt>
        <ProgramServicesAmt>1090</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1699</TotalAmt>
        <ProgramServicesAmt>1699</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>319</TotalAmt>
        <ProgramServicesAmt>319</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>4620</TotalAmt>
        <ProgramServicesAmt>4620</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>0</TotalAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>0</TotalAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>19624</TotalAmt>
        <ProgramServicesAmt>19624</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>4539</TotalAmt>
        <ProgramServicesAmt>4539</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Printing and Postage</Desc>
        <TotalAmt>585</TotalAmt>
        <ProgramServicesAmt>585</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Liggie Exp, Fort Ligonier Days, Creepy Caboose</Desc>
        <TotalAmt>2086</TotalAmt>
        <ProgramServicesAmt>2086</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Displays, Dues Subscriptions</Desc>
        <TotalAmt>569</TotalAmt>
        <ProgramServicesAmt>569</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>RM, Storage Rent, Security Expense</Desc>
        <TotalAmt>4230</TotalAmt>
        <ProgramServicesAmt>4230</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>635</TotalAmt>
        <ProgramServicesAmt>635</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>43658</TotalAmt>
        <ProgramServicesAmt>39996</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3662</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>37691</BOYAmt>
        <EOYAmt>61681</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>22516</BOYAmt>
        <EOYAmt>941</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>14438</BOYAmt>
        <EOYAmt>14308</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>1746</BOYAmt>
        <EOYAmt>2285</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>774123</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>245590</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>537666</BOYAmt>
        <EOYAmt>528533</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>42260</BOYAmt>
        <EOYAmt>67039</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>656317</BOYAmt>
        <EOYAmt>674787</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>60</BOYAmt>
        <EOYAmt>577</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>60</BOYAmt>
        <EOYAmt>577</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>638789</BOYAmt>
        <EOYAmt>663245</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>17468</BOYAmt>
        <EOYAmt>10965</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>656257</BOYAmt>
        <EOYAmt>674210</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>656317</BOYAmt>
        <EOYAmt>674787</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>13677</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>4276</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>44732</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>49228</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32527</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35220</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>52560</CurrentTaxYearAmt>
        <TotalAmt>214267</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>9518</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8486</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4311</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2582</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6432</CurrentTaxYearAmt>
        <TotalAmt>31329</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>54250</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57714</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>36838</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37802</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58992</CurrentTaxYearAmt>
        <TotalAmt>245596</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>245596</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>902</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>885</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>769</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>631</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>797</CurrentTaxYearAmt>
        <TotalAmt>3984</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>902</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>885</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>769</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>631</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>797</CurrentTaxYearAmt>
        <TotalAmt>3984</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1658</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
        <TotalAmt>1662</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>56810</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>58599</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>37609</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38434</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59790</CurrentTaxYearAmt>
        <TotalAmt>251242</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97750</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.97420</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01590</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01630</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>6000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>6000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>643118</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>195309</DepreciationAmt>
        <BookValueAmt>447809</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>843</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>843</DepreciationAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>48617</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>43939</DepreciationAmt>
        <BookValueAmt>4678</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>75545</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>5499</DepreciationAmt>
        <BookValueAmt>70046</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>528533</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
      </OtherSecuritiesGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
      <TotalRevEtcAuditedFinclStmtAmt>64314</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>4276</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>525</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>2455</OtherRevenueAmt>
      <RevenueNotReportedAmt>7256</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>57058</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>277</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>277</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>57335</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>46361</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>525</DonatedServicesUseFcltsAmt>
      <OtherExpensesIncludedAmt>2455</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>2980</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>43381</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>277</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>277</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>43658</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>XI 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>Cost of Goods Sold amount.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>XII 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>Cost of Goods Sold amount.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>Once the 990 has been prepared, the board of directors review and approve the return before it is filed with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Association makes all policies available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All Board Members for the Association review the conflict of interest policy on an annual basis.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
