﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-13T09:15:48-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>411227298</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CUMMINGS KEEGAN &amp; CO PLLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>600 HIGHWAY 169 S STE 1400</AddressLine1Txt>
        <CityNm>SAINT LOUIS PARK</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>554261218</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>363258064</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ST CROIX RAILROAD INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>STCR</BusinessNameControlTxt>
      <PhoneNum>6514571701</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 11527</AddressLine1Txt>
        <CityNm>ST PAUL</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>551110527</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TIMOTHY R KIRBY</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6514571701</PhoneNum>
      <SignatureDt>2024-10-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CALVIN NEPHEW</PreparerPersonNm>
      <PTIN>P01924205</PTIN>
      <PhoneNum>9523452500</PhoneNum>
      <PreparationDt>2024-10-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>TIMOTHY R KIRBY</PrincipalOfficerNm>
      <GrossReceiptsAmt>42988</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>HTTP://WWW.STCROIXRR.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>TO FURTHER THE STUDY OF STEAM, DIESEL AND OTHER LOCOMOTIVES AND INSTRUCT THE PUBLIC ON THE HISTORY AND OPERATION OF RAILROADS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>250</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>250</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>29784</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>24189</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>15793</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>18799</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>45577</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>42988</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>51127</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>37894</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>51127</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>37894</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-5550</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>5094</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>249402</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>254496</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>249402</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>254496</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO FURTHER THE STUDY OF STEAM, DIESEL AND OTHER LOCOMOTIVES AND INSTRUCT THE PUBLIC ON THE HISTORY AND OPERATION OF RAILROADS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>14603</ExpenseAmt>
      <Desc>THE PURPOSES OF THE ORGANIZATION WERE ACHIEVED THROUGH THE CONSTRUCTION, OPERATION AND MAINTENANCE OF A MINIATURE RAILROAD SYSTEM ON WHICH MINIATURE TRAINS WERE OPERATED. THE RAILROAD PROVIDED RIDES, AT NO CHARGE, TO AN ESTIMATED 4,000 TO 6,000 MEMBERS OF THE PUBLIC OF ALL AGES. THE ORGANIZATION CONTINUED FURTHER CONSTRUCTION ON THE TRACKS, LIGHTING AND STRUCTURES. THE PUBLIC WAS ENCOURAGED TO INSPECT THE FACILITIES AND EQUIPMENT AND DIRECT QUESTIONS TO MEMBERS TO INCREASE THEIR UNDERSTANDING OF RAILROADS.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>6365</ExpenseAmt>
        <Desc>THE PURPOSES OF THE ORGANIZATION WERE ACHIEVED THROUGH THE CONSTRUCTION, OPERATION AND MAINTENANCE OF A MINIATURE RAILROAD SYSTEM ON WHICH MINIATURE TRAINS WERE OPERATED. THE RAILROAD PROVIDED RIDES, AT NO CHARGE, TO AN ESTIMATED 4,000 TO 6,000 MEMBERS OF THE PUBLIC OF ALL AGES. THE ORGANIZATION CONTINUED FURTHER CONSTRUCTION ON THE TRACKS, LIGHTING AND STRUCTURES. THE PUBLIC WAS ENCOURAGED TO INSPECT THE FACILITIES AND EQUIPMENT AND DIRECT QUESTIONS TO MEMBERS TO INCREASE THEIR UNDERSTANDING OF RAILROADS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>6365</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>20968</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">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>
      <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>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>250</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>250</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>WI</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MARY KIRBY</PersonNm>
        <PhoneNum>6514571701</PhoneNum>
        <USAddress>
          <AddressLine1Txt>3 DORSET ROAD</AddressLine1Txt>
          <CityNm>MENDOTA HEIGHTS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55118</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>CLIFF CESSNA</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JACK ANDERSON JR</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASON NEWBY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIM OLSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES CULVER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARY KIRBY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIMOTHY R KIRBY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GWEN KOCHER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>10141</MembershipDuesAmt>
      <AllOtherContributionsAmt>14048</AllOtherContributionsAmt>
      <TotalContributionsAmt>24189</TotalContributionsAmt>
      <OtherRevenueMiscGrp>
        <Desc>AUCTION SALES</Desc>
        <TotalRevenueColumnAmt>8290</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>8290</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>FALL MEET</Desc>
        <TotalRevenueColumnAmt>5398</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5398</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>LEASE INCOME</Desc>
        <TotalRevenueColumnAmt>2751</TotalRevenueColumnAmt>
        <ExclusionAmt>2751</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>2360</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2360</RelatedOrExemptFuncIncomeAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>18799</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>42988</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>16048</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>2751</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1600</TotalAmt>
        <ManagementAndGeneralAmt>1600</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>25641</TotalAmt>
        <ProgramServicesAmt>15514</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10127</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OccupancyGrp>
        <TotalAmt>2255</TotalAmt>
        <ManagementAndGeneralAmt>2255</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>5454</TotalAmt>
        <ProgramServicesAmt>5454</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>INVITN'L PUBLIC EVENTS/ME</Desc>
        <TotalAmt>2479</TotalAmt>
        <ManagementAndGeneralAmt>2479</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMPUTER EXPENSES</Desc>
        <TotalAmt>465</TotalAmt>
        <ManagementAndGeneralAmt>465</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>37894</TotalAmt>
        <ProgramServicesAmt>20968</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16926</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>35747</BOYAmt>
        <EOYAmt>38330</EOYAmt>
      </CashNonInterestBearingGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>2656</BOYAmt>
        <EOYAmt>2656</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>576479</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>362969</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>210999</BOYAmt>
        <EOYAmt>213510</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>249402</BOYAmt>
        <EOYAmt>254496</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>249402</BOYAmt>
        <EOYAmt>254496</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>249402</BOYAmt>
        <EOYAmt>254496</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>249402</BOYAmt>
        <EOYAmt>254496</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>5094</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>24400</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14819</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>30224</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29784</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24189</CurrentTaxYearAmt>
        <TotalAmt>123416</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>10925</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>757</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16381</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12773</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16048</CurrentTaxYearAmt>
        <TotalAmt>56884</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>2999</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3256</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6702</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3020</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2751</CurrentTaxYearAmt>
        <TotalAmt>18728</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>38324</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18832</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53307</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45577</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>42988</CurrentTaxYearAmt>
        <TotalAmt>199028</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>199028</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>38324</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18832</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53307</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45577</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>42988</CurrentTaxYearAmt>
        <TotalAmt>199028</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>172800</OtherCostOrOtherBasisAmt>
        <BookValueAmt>172800</BookValueAmt>
      </LandGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>6167</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>5968</DepreciationAmt>
        <BookValueAmt>199</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>397512</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>357001</DepreciationAmt>
        <BookValueAmt>40511</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>213510</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSES OF THE ORGANIZATION WERE ACHIEVED THROUGH THE CONSTRUCTION, OPERATION AND MAINTENANCE OF A MINIATURE RAILROAD SYSTEM ON WHICH MINIATURE TRAINS WERE OPERATED. THE RAILROAD PROVIDED RIDES, AT NO CHARGE, TO AN ESTIMATED 4,000 TO 6,000 MEMBERS OF THE PUBLIC OF ALL AGES. THE ORGANIZATION CONTINUED FURTHER CONSTRUCTION ON THE TRACKS, LIGHTING AND STRUCTURES. THE PUBLIC WAS ENCOURAGED TO INSPECT THE FACILITIES AND EQUIPMENT AND DIRECT QUESTIONS TO MEMBERS TO INCREASE THEIR UNDERSTANDING OF RAILROADS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>TIMOTHY KIRBY PRESIDENT MARY KIRBY TREASURER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS THAT PAY DUES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AN OUTSIDE ACCOUNTANTING FIRM PREPARES FORM 990. A MEMBER OF THE BOARD CONTACTS THE FIRM WITH ANY QUESTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH THE SECRETARY OF STATE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>TELEPHONE 0 1,480 0 POSTAGE &amp; DELIVERY 0 311 0 UTILITIES 0 3,349 0 INSURANCE - PROPERTY 0 2,035 0 INSURANCE - LIABILITY 0 2,170 0 LICENSES &amp; FEES 0 244 0 BANK SERVICE CHARGES 0 192 0 REPAIRS &amp; MAINTENANCE 6,540 0 0 SMALL TOOLS &amp; EQUIPMENT 1,622 0 0 OPERATIONS/PUBLIC RUN DAYS 1,697 0 0 SUPPLIES 46 0 0 TAXES - PROPERTY 3,818 0 0 FOOD CLUB SPECIAL EVENT 240 0 0 DUES &amp; SUBSCRIPTIONS 0 278 0 MEMBERSHIP MATERIALS 0 68 0 CONCESSIONS 880 0 0 OFFICE EXPENSES 671 0 0 TOTAL 15,514 10,127 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>