RAIL HERITAGE TRUST: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- RAIL HERITAGE TRUST (EIN 46-4327372)
- Tax period
- 2024-05-01 to 2025-04-30
- Filed
- 2025-08-04
- IRS object ID
- 202522169349100912
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Accounting Fees Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-04T14:22:15-05:00 | ReturnTs |
| Tax Period End | 2025-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 480894999 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | A&G CONSULTANTS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 234 S MAIN ST | AddressLine1Txt |
| City | OTTAWA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 660672330 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464327372 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE RAIL HERITAGE TRUST | BusinessNameLine1Txt |
| Business Name Line2 | FIRST OPTION BANK TRUSTEE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RAIL | BusinessNameControlTxt |
| Phone | 9132592110 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 702 BAPTISTE DR | AddressLine1Txt |
| City | PAOLA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66071 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FIRST OPTION BANK | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 9132592110 | PhoneNum |
| Signature | 2025-08-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LUCILLE L HINDERLITER CPA | PreparerPersonNm |
| PTIN | P00031530 | PTIN |
| Phone | 7852423170 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $6,407,875 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $22,796 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $22,796 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $296,679 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $296,679 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $210,608 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $3,916,769 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $210,608 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $2,399 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $2,399 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $532,482 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $532,482 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $102,104 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $50,592 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $51,512 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $6,095 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $6,095 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $12,590 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $977 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $3,769 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $3,769 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $234 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $14 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $220 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $124,792 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $51,583 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $61,596 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $250,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $250,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $374,792 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $51,583 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $311,596 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $157,690 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $480,899 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $15,717 | CashBOYAmt |
| Cash EOY | $5,282 | CashEOYAmt |
| Cash EOYFMV | $5,282 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $825,237 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $444,066 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $444,066 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $5,446,310 | CorporateStockBOYAmt |
| Corporate Stock EOY | $5,346,776 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $5,203,765 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $107,553 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $757,262 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $754,762 | CorporateBondsEOYFMVAmt |
| Total Assets BOY | $6,394,817 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,553,386 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $6,407,875 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $7,468,630 | CapitalStockBOYAmt |
| Capital Stock EOY | $7,679,238 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | -$1,073,813 | RetainedEarningBOYAmt |
| Retained Earning EOY | -$1,125,852 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $6,394,817 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $6,553,386 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $6,394,817 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $6,553,386 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $6,394,817 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $157,690 | ExcessRevenueOverExpensesAmt |
| Other Increases | $880 | OtherIncreasesAmt |
| Subtotal | $6,553,387 | SubtotalAmt |
| Other Decreases | $1 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $6,553,386 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|
| PUBLICLY TRADED SHORT TERM | 2023-08-22 | 2024-05-03 | $1,410,666 | $1,283,193 | $127,473 | $127,473 |
| PUBLICLY TRADED LONG TERM | 2022-05-10 | 2024-05-14 | $2,506,103 | $2,422,968 | $83,135 | $83,135 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $210,608 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $6,684 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $6,684 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $6,684 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $5,720 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $5,720 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $2 | EsPenaltyAmt |
| Tax Due | $966 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | KS | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRST OPTION BANK TRUST DEPARTMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9132592110 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 702 BAPTISTE DR | AddressLine1Txt |
| City | PAOLA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66071 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FIRST OPTION BANK | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 702 BAPTISTE DR | AddressLine1Txt |
| City | PAOLA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66071 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 2.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $102,104 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $6,265,956 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $507,883 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $6,773,839 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $6,773,839 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $101,608 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $6,672,231 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $333,612 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $333,612 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $6,684 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $6,684 | TotalTaxAmt |
| Distributable Before Adj | $326,928 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $326,928 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $326,928 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $311,596 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $311,596 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $326,928 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr4 | $25,301 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $40,088 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $4,695 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $70,084 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $311,596 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $311,596 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $15,332 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $15,332 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $54,752 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $54,752 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $9,969 | ExcessFromYear4Amt |
| Excess From Year3 | $40,088 | ExcessFromYear3Amt |
| Excess From Year2 | $4,695 | ExcessFromYear2Amt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | CHARITABLE FOUNDATIONS FIRST OPTION | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 702 BAPTISTE DRIVE | AddressLine1Txt |
| City | PAOLA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66071 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 9132949222 | RecipientPhoneNum |
| Recipient Email Address | APPLICATION@EMERYRAILHERITAGETRUST.ORG | RecipientEmailAddressTxt |
| Form And Info And Materials | APPLICATION IS AVAILABLE AT: FIRSTOPTIONBANK.COM/ABOUT-US/ FOUNDATIONS-AND-SCHOLARSHIPS/ SUBMIT ONLINE TO: APPLICATION@EMERYRAILHERITAGETRUST.ORG. EMAIL QUESTIONS TO QUESTIONS@EMERYRAILHERITAGETRUST.ORG. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | APPLICATIONS ARE ACCEPTED UNTIL 11:59 PM CST FEB 1 OF EACH YEAR. | SubmissionDeadlinesTxt |
| Restrictions On Awards | FUNDS WILL ONLY BE DISTRIBUTED TO SEC 501(C)(3) CHARITABLE ORGANIZATIONS THAT PROVIDE TO THE PUBLIC THE ACTUAL EXPERIENCE OF TRAVEL BY RAIL DURING THE GOLDEN AGE. FUNDS WILL BE DISTRIBUTED TO SUPPORT THE RECREATION, RESTORATION AND PRESERVATION OF ACTUAL RAIL TRAVEL DURING THE "GOLDEN AGE" OF U.S. RAIL PASSENGER SERVICE - 1920 THROUGH 1960. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (18 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| BELLEFONTE HISTORICAL RR SOCIETY INC | ||||||
| 320 WEST HIGH STREET | BELLEFONTE | PA | 16834 | PC | EXCURSION REV, DONATIONS, MEMBERSHIPS, SOUVENIR | $13,100 |
| BLACK RIVER RAILROAD HISTORICAL TRUST INC | ||||||
| PO BOX 598 | POINT PLEASANT BORO | NJ | 08742 | PC | PASSENGER TRAIN TICKET SALES | $11,000 |
| COLEBROOKDALE RAILROAD PRESERVATION TRUST | ||||||
| 100 S CHESTNUT STREET | BOYERTOWN | PA | 19512 | PC | PULLMAN ROOF REPAIR | $15,000 |
| FORT WAYNE RAILROAD HISTORICAL SOCIETY INC | ||||||
| 15808 EDGERTON RD | NEW HAVEN | IN | 46774 | PC | GRANTS, FOUNDATIONS & TICKETING | $15,000 |
| FOX RIVER TROLLEY ASSOCIATION INC | ||||||
| 365 S LA FOX ST | SOUTH ELGIN | IL | 60177 | PC | TICKET SALES AND PRIVATE DONORS | $10,000 |
| IRON HORSE SOCIETY AT STEAMTORN INCORPORATED | ||||||
| 350 CLIFF ST | SCRANTON | PA | 18503 | PC | EXCURSION/EVENT TICKET SALES | $15,000 |
| IRON MOUNTAIN RAILWAY | ||||||
| 252 E JACKSON BLVD | JACKSON | MO | 63755 | PC | TRAIN TICKET SALES | $2,600 |
| NATIONAL RAILWAY HISTORICAL SOCIETY | ||||||
| 1325 G STREET NW SUITE 500 | WASHINGTON | DC | 20005 | PC | OPERATION REVENUES, PRIVATE DONATIONS | $8,800 |
| NICKEL PLATE HERITAGE RAILROAD INC | ||||||
| 701 CICERO ROAD | NOBLESVILLE | IN | 46060 | PC | TICKET SALES, FOOD & BEVERAGE SALES, FEES | $15,000 |
| NORTHWEST RAILWAY MUSEUM | ||||||
| 9312 STONE QUARRY ROAD | SNOQUALMIE | WA | 98065 | PC | PASSENGER TRAIN REVENUE, PUBLIC & PRIVATE GRA | $7,500 |
| OREGON RAIL HERITAGE FOUNDATION | ||||||
| 2250 SE WATER AVE | PORTLAND | OR | 67214 | PC | GRANTS, DONATIONS, HOLIDAY EXPRESS TRAINS | $27,000 |
| RAILROADING HERITAGE OF MIDWEST AMERICA INC | ||||||
| 2995 ASPEN LAKE DR NE | BLAINE | MN | 55449 | PC | DONATIONS, ANNUAL MEMBERSHIP, PRIVATE CAR | $10,000 |
| RAILWAY RESTORATION PROJECT #113 | ||||||
| 113 EAST SUNBURRY STREET | MINERSVILLE | PA | 17954 | PC | PRIVATE & PUBLIC DONATIONS, TICKET SALES, NRHS | $25,000 |
| SAN BERNARDINO RAILROAD HISTORICAL SOCIETY | ||||||
| 2435 E WASHINGTON BLVE | LOS ANGELES | CA | 90021 | PC | MEMBERSHIP, DONATIONS & GRANTS | $10,000 |
| TENNESSEE VALLEY RAILROAD MUSEUM INC | ||||||
| 4119 CROMWELL RD | CHATTANOOGA | TN | 37421 | PC | TICKET SALES, SPONSORSHIPS AND DONATIONS | $20,000 |
| TRI-STATE RAILWAY HISTORICAL SOCIETY INC | ||||||
| 408 MAIN STREET SUITE 507 | BN | NJ | 07005 | PC | DONATIONS, MEMBERSHIP DUES, EXCURSIONS, NRHS | $15,000 |
| UNITED RAILROAD HISTORICAL SOCIETY OF NJ INC | ||||||
| 104 MORRIS AVE | BOONTON | NJ | 07005 | PC | HUDSON RIVER RAIL EXCURSIONS | $15,000 |
| WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORPORATION | ||||||
| 13 CANAL STREET 2ND FLOOR | CUMBERLAND | MD | 21502 | PC | MARYLAND BOARD OF PUBLIC WORKS | $15,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $250,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $22,796 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $296,679 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $2,399 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $210,608 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $532,482 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $532,482 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEE | CategoryTxt |
| Amt | $6,095 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $6,095 | DisbursementsCharitablePrpsAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (8 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| BANK AMERICA CORP 6% 1-23-2026 | $75,000 | $74,478 |
| BOEING CO SR NT 3.3% 3/1/2035-2034 | $109,956 | $107,551 |
| CITIGROUP INC 6% 2/28/2028 | $75,000 | $75,202 |
| DEUTSCHE BANK AG SNR 6% 12/17/25 | $60,000 | $58,699 |
| GOLDMAN SACHS GROUP INC 6% 2/14/28 | $75,000 | $75,505 |
| HEWLETT PACKARD ENTERPRISE 6.2% 10/15/2035 | $152,171 | $155,721 |
| ISHARES IBOXX INVESTMENT GRADE CORP BD | $140,135 | $140,266 |
| JEFFERIEST FINL GROUP INC 6% 12/13/25 | $70,000 | $67,340 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (54 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| ALPHABET INC CL C | $49,410 | $71,757 |
| AMAZON.COM INC | $70,406 | $69,711 |
| APPLE INC | $54,032 | $72,250 |
| ARISTA NETWORKS INC | $82,639 | $73,385 |
| BERKSHIRE HATHAWAY INC CL B | $52,025 | $75,722 |
| BIOMARIN PHARMACEUTICAL INC | $66,936 | $66,301 |
| CASEYS GENERAL STORES INC | $26,355 | $42,558 |
| CENTRUS ENERGY CORP CL A | $99,909 | $83,148 |
| CITIGROUP INC | $47,599 | $70,500 |
| COHEN & STEERS QUAL INC REALTY | $195,934 | $207,472 |
| COHEN & STEERS CLD END OPPORT | $189,399 | $183,047 |
| DANA INC | $83,855 | $72,094 |
| DEVON ENERGY CORP | $96,102 | $62,401 |
| DIAMONDBACK ENERGY INC | $88,677 | $61,781 |
| DOW INC | $117,845 | $62,740 |
| EXXON MOBIL CORP | $68,434 | $67,814 |
| JPMORGAN CHASE & CO | $35,834 | $37,671 |
| JPMORGAN EQUITY PREMIUM INCOME I | $153,963 | $144,202 |
| JPMORGAN RESEARCH MKT NEUTRAL CLI | $150,071 | $149,024 |
| LAMB WESTON HOLDINGS INC NET OF COVD CALL | $86,010 | $78,690 |
| LENNAR CORP | $105,581 | $69,945 |
| MAIN STREET CAPITAL CORP | $49,945 | $69,039 |
| METLIFE INC | $71,323 | $67,908 |
| MICROSOFT CORP | $52,479 | $75,099 |
| MICRON TECHNOLOGY INC | $89,413 | $60,252 |
| MILLROSE PROPERTIES INC CL A | $7,104 | $7,212 |
| MOLSON COORS BEVERAGE CO CL B | $85,813 | $97,801 |
| FLAGSTAR FINANCIAL | $82,651 | $71,560 |
| NEXTERA ENERGY INC | $71,516 | $70,023 |
| NOVO-NORDISK A S ADR | $83,308 | $64,124 |
| NVIDIA CORPORATION | $69,216 | $68,620 |
| PACER US CASH COWS 100ETF | $72,549 | $69,946 |
| PACIFIC BIOSCIENCES CALIF INC COM | $44,928 | $31,672 |
| PARSONS CORP | $100,391 | $83,976 |
| PHILLIPS 66 | $53,655 | $61,499 |
| PITNEY BOWES INC | $68,347 | $68,650 |
| PROCTER & GAMBLE | $68,312 | $72,344 |
| FIRST TRUST ALTERNATIVE OPPR I | $156,480 | $154,634 |
| ROBINHOOD MKTS INC CL A NET OF COVD CALL | $69,882 | $151,800 |
| SPDR S&P REGIONAL BANKING ETF | $49,723 | $70,152 |
| VERIZON COMMUNICATIONS INC. | $72,831 | $74,285 |
| VISTRA | $76,022 | $73,630 |
| CONSOLIDATED WATER CO INC | $76,494 | $65,049 |
| HAMILTON INSURANCE GROUP CL B | $97,205 | $99,900 |
| MEDTRONIC PLC | $68,067 | $69,588 |
| CNH INDUSTRIAL NV | $71,925 | $68,506 |
| GENCO SHIPPING AND TRADING LTD | $102,476 | $70,489 |
| AMERICAN FUNDS HIGH-INCOME CL F-3 | $227,793 | $231,901 |
| CALAMOS CONVERTIBLE & HIGH INCOME FD | $360,943 | $319,812 |
| DODGE & COX INCOME I | $229,949 | $233,775 |
| VIRTUS PRIVATE CREDIT STRATEGY ETF | $142,023 | $126,696 |
| ISHARES 20+ YR TREASURY BOND ETF | $221,089 | $209,002 |
| PIMCO CORP OPPR FUND | $146,395 | $135,060 |
| PIMCO INCOME INSTL | $185,513 | $187,548 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ROUNDING | Desc |
| Amt | $1 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| WEB HOSTING | $220 | $0 | $220 |
| DIVIDEND EXPENSE | $14 | $14 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| CORP BD ACCRETIONS | $2,403 | $2,403 | $2,403 |
| CORP BD AMORTIZATION | -$4 | -$4 | -$4 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRIOR YR EXCISE TAX REFUNDS | Desc |
| Amt | $880 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| EXCISE TAX | $11,613 | $0 | $0 |
| FOREIGN TAX W/H FROM DIVIDENDS | $977 | $977 | $0 |