RAIL HERITAGE TRUST: Form 990PF, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- RAIL HERITAGE TRUST (EIN 46-4327372)
- Tax period
- 2014-05-01 to 2015-04-30
- Filed
- 2015-07-24
- IRS object ID
- 201532059349100803
- Schema version
- 2014v5.0
- 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
- Schedule B
- Accounting Fees Schedule
- General Explanation Attachment
- Legal Fees 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 | 2015-07-24T09:10:06-07:00 | ReturnTs |
| Tax Period End | 2015-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AGLER & GAEDDERT CHARTERED | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1020 | AddressLine1Txt |
| City | OTTAWA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 660671020 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2014-05-01 | 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 |
| 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 | PO BOX B | 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 | 2015-07-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LUCILLE L HINDERLITER | PreparerPersonNm |
| Phone | 7852423170 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $5,856,093 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $4,134,758 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $9 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $9 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $140,154 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $140,154 | DividendsNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $249,940 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $2,326 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $2,326 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $4,277,247 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $392,429 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $48,323 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $9,665 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $38,658 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $16,607 | LegalFeesRevAndExpnssAmt |
| Legal Fees Dsbrs Chrtbl | $16,607 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $2,800 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $2,800 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $2,800 | TaxesRevAndExpnssAmt |
| Trav Conf Meeting Rev And Expnss | $1,773 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $1,773 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $2,070 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $664 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $1,406 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $74,373 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $10,329 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $61,244 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,800 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,800 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $76,173 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $10,329 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $63,044 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $4,201,074 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $382,100 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash EOY | $1,695 | CashEOYAmt |
| Cash EOYFMV | $1,695 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $15,250 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $28,002 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $28,002 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock EOY | $4,260,031 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $5,274,493 | CorporateStockEOYFMVAmt |
| Corporate Bonds EOY | $544,032 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $551,356 | CorporateBondsEOYFMVAmt |
| Other Assets BOY | $369,151 | OtherAssetsBOYAmt |
| Other Assets EOY | $547 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $547 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $384,401 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,834,307 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $5,856,093 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $384,863 | CapitalStockBOYAmt |
| Capital Stock EOY | $4,747,451 | CapitalStockEOYAmt |
| Retained Earning BOY | -$462 | RetainedEarningBOYAmt |
| Retained Earning EOY | $86,856 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $384,401 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,834,307 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $384,401 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,834,307 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $384,401 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $4,201,074 | ExcessRevenueOverExpensesAmt |
| Other Increases | $251,198 | OtherIncreasesAmt |
| Subtotal | $4,836,673 | SubtotalAmt |
| Other Decreases | $2,366 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $4,834,307 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | DepreciationDepreciationAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | FMV As Of123169FMVAsOf123169Amt | Adjusted Basis As Of123169AdjustedBasisAsOf123169Amt | Excess FMV Over Adjusted BssExcessFMVOverAdjustedBssAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | P | 2014-05-21 | 2015-01-22 | $387 | $0 | $835 | -$448 | $0 | $0 | $0 | -$448 |
| PUBLICLY TRADED SECURITIES | D | 2012-03-15 | 2014-08-01 | $810,190 | $0 | $572,671 | $237,519 | $0 | $0 | $0 | $237,519 |
| CAPITAL GAIN DIVIDENDS | P | 2012-03-15 | 2014-08-01 | $12,846 | $0 | $0 | $12,846 | $0 | $0 | $0 | $12,846 |
| CAPITAL GAIN FROM PTP | P | 2012-03-15 | 2014-12-31 | $23 | $0 | $0 | $23 | $0 | $0 | $0 | $23 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $249,940 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$448 | NetShortTermCapitalGainLossAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $347 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $129,106 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.002688 | DistributionYr1Rt |
| Total Distribution | 0.002688 | TotalDistributionRt |
| Average Distribution | 0.002688 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $4,609,036 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $12,389 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $3,821 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $16,210 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $63,044 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $3,821 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $3,821 | SubtotalAmt |
| Tax Based On Investment Income | $3,821 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $2,800 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $2,800 | TotalPaymentsAndCreditsAmt |
| Original Return Tax Paid | $2,800 | OriginalReturnTaxPaidAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $19 | EsPenaltyAmt |
| Tax Due | $1,040 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | KS | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRUST DEPT FIRST OPTION BANK | 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 | 660711337 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRST OPTION BANK | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX B | 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 | 1.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $48,323 | 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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $4,629,458 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $49,766 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $4,679,224 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $4,679,224 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $70,188 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $4,609,036 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $230,452 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $230,452 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $3,821 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $3,821 | TotalTaxAmt |
| Distributable Before Adj | $226,631 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $226,631 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $226,631 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $63,044 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $63,044 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $3,821 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $59,223 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $226,631 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $1,793 | UndistributedIncomePYAmt |
| Qualifying Distributions | $63,044 | QualifyingDistributionsAmt |
| Applied To Year1 | $1,793 | AppliedToYear1Amt |
| Applied To Current Year | $61,251 | AppliedToCurrentYearAmt |
| Undistributed Income CY | $165,380 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NONE | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | KATHY A LOVIG SENIOR TRUST OFFICER | 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 | 9132592110 | RecipientPhoneNum |
| Form And Info And Materials | SEE ATTACHED APPLICATION | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | APPLICATIONS ARE ACCEPTED FROM SEPT 1-OCT 31 EACH YEAR | SubmissionDeadlinesTxt |
| Restrictions On Awards | SEE ATTACHMENT EXPLAINING GRANT PURPOSE | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fire up 611 VA Museum of Transp | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 303 Norfolf Ave SW | AddressLine1Txt |
| City | Roanoke | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 64016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | RESTORE STEAMENGINE | GrantOrContributionPurposeTxt |
| Amt | $1,800 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,800 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $9 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $140,154 | ExclusionAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $2,326 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $142,489 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $142,489 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (3 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| JOHN H EMERY IRREVOCABLE TRUST | |||||||
| 1 | 702 BAPTISTE DR | PAOLA | KS | 66071 | $562,653 | Yes (X) | |
| JOHN H EMERY IRREVOCABLE TRUST | |||||||
| 2 | 702 BAPTISTE DR | PAOLA | KS | 66071 | $3,551,104 | Yes (X) | |
| JOHN H EMERY IRREVOCABLE TRUST | |||||||
| 3 | 702 BAPTISTE DR | PAOLA | KS | 66071 | $21,001 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 2 | PUBLICLY TRADED SECURITIES | $3,551,104 | 2014-06-26 |
| 3 | UBS FINANCIAL SERVICES IRA BROKERAGE A/C # 78087 M3 | $21,001 | 2014-05-02 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | AGLER & GAEDDERT, CHTD ACCOUNTING | CategoryTxt |
| Amt | $2,800 | Amt |
| Disbursements Charitable Prps | $2,800 | DisbursementsCharitablePrpsAmt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | Medium ExplanationMediumExplanationTxt |
|---|---|
| Part VII-A Line 10 SUBSTANTIAL CONTRIBUTOR | JOHN H EMERY IRREVOCABLE TRUST FIRST OPTION BANK, TRUSTEE 702 BAPTISTE DR PAOLA, KS 66071 |
| Part XV, Line 2 d RESTRICTIONS ON AWARDS | FUNDS WILL ONLY BE DISTRIBUTED TO SECTION 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. |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp (2 entries)
| CategoryCategoryTxt | Legal FeesLegalFeesAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| CARL W. HARTLEY, LLC LEGAL | $3,938 | $3,938 |
| DENTON US LLP LEGAL | $12,669 | $12,669 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ROUNDING | $4 |
| NONDEDUCTIBLE PREMIUM AMORTIZATION | $2,362 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| IRS APPLICATION FEE | $850 | $850 | |
| WEB PAGE & HOSTING | $556 | $556 | |
| PTP DEDUCTIBLE EXPENSE | $664 | $664 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| ORD GAIN SALE OF PTP | $2,105 | $2,105 |
| ACCRETION ON BONDS | $196 | $196 |
| ROYALTY INCOME PTP | $25 | $25 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CAPITAL GAINS | $249,940 |
| KINDER MORGAN PTP ADJUSTMENTS | $1,258 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | EXCISE TAX | CategoryTxt |
| Amt | $2,800 | Amt |