2025-10-13T14:25:44-04:00 2024-11-30 251560518 C P A ASSOCIATES 80 EAST PENN STREET HUNTINGDON PA 16652 990 2023-12-01 237030955 RAILWAYS TO YESTERDAY INC RAIL PO BOX 1601 ALLENTOWN PA 18105 KEITH BRAY PRESIDENT 8144479576 2025-09-24 true true WAYNE A HEARN CPA P01208268 8146435200 2025-09-24 2023 2025-03-06 01:10:19Z 229425 false X ROCKHILLTROLLEY.ORG X 1962 PA PRESERVATION OF RAILWAY HISTORY. PROVIDING A LIVING HISTORY MUSEUM DEDICATED TO HISTORIC TROLLEY CARS 11 11 0 54 0 0 78710 131460 123007 70978 13128 13637 6204 5870 221049 221945 0 0 0 0 246 132506 117269 132506 117269 88543 104676 2018423 2175765 9283 10804 2009140 2164961 PRESERVATION OF RAILWAY HISTORY. PROVIDING A LIVING HISTORY MUSEUM DEDICATED TO HISTORIC TROLLEY CARS false false 108295 84328 RAILWAYS TO YESTERDAY OPERATES A LIVING HISTORY MUSUEM THAT IS OPEN TO THE PUBLIC ON WEEKENDS FROM JUNE THROUGH OCTOBER. THE MUSEUM WAS OPEN 116 DAYS AND APPROXIMATELY 7,182 VISITORS ATTENDED DURING 2024. THE MUSEUM HAS RESTORED APPROXIMATELY 14 VINTAGE TROLLEY CARS AND 13 RELATED CONVEYANCES. THE MUSEUM IS CURRENTLY RESTORING OR STORING AN ADDITIONAL 10 CARS. SPECIAL EVENTS ARE HELD IN OCTOBER, NOVEMBER AND DECEMBER. SANTAS TROLLEY,THE POLAR BEAR EXPRESS AND AN EASTER EVENT ADDED IN 2014 ARE PARTICULARLY ATTRACTIVE TO CHILDREN. THIS IS AN ALL VOLUNTEER ORGANIZATION. 108295 true true false false false false true false true true true false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 0 true false false false false false false false false false false false false false false false false false X 11 11 false false false false true true true true true false false true true true true false false false false false PA X X CHARLES KUMPAS 8144479576 PO BOX 1601 ALLENTOWN PA 18105 X FRED WALTER DIRECTOR 0.50 0.00 X 0 0 0 HENRY LONG DIRECTOR 0.50 0.00 X 0 0 0 KEITH BRAY DIRECTOR PRESIDENT DEC 2024 0.50 0.00 X 0 0 0 NICHOLAS BRIGHTBILL DIRECTOR 0.50 0.00 X 0 0 0 DONALD HAMILTON DIRECTOR 0.50 0.00 X 0 0 0 JAMES COHEN 1ST VP DIRECTOR 1.00 0.00 X X 0 0 0 MIKE KEES 2ND V PRES DIRECTOR 1.00 0.00 X X 0 0 0 CHARLES KUMPAS BOOKKEEPER DIRECTOR 8.00 0.00 X X 0 0 0 CALVIN GERHARD CHAIRMAN DIRECTOR 1.00 0.00 X X 0 0 0 DOUG WEIDMAN TREASURER 4.00 0.00 X X 0 0 0 JOEL SALOMON PRESIDENT UNTIL DEC 2024 8.00 0.00 X X 0 0 0 SHANNON TURNER SECRETARY 1.00 0.00 X 0 0 0 0 0 0 0 false false false 14772 116688 265 131460 TROLLEY OPERATIONS 900099 70456 70456 MEMBER SERVICES 900099 522 522 70978 13637 13637 12570 7480 5090 5090 MISCELLANEOUS 900099 780 780 780 221945 76848 0 13637 X 1753 1753 3295 3295 10612 10612 15 15 35525 35525 15112 15112 OPERATIONS EXPENSE 23366 23366 SAFETY EXPENSE 2926 2926 MEMBER SERVICES 3694 3694 WORK EQUIPMENT 1546 1546 19425 15499 3680 246 117269 108295 8728 246 X 1060 860 483370 484585 41656 30070 11340 9160 926588 786990 140540 139598 357690 421594 982767 1089898 2018423 2175765 9283 10804 9283 10804 X 7200 7100 1123307 1229496 878633 928365 2009140 2164961 2018423 2175765 X 104676 51245 -100 X true X false true false X 78588 100681 111067 78710 131460 500506 78588 100681 111067 78710 131460 500506 85127 415379 6925 8721 12058 13128 13637 54469 25000 25000 579975 0.71620 0.76840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 131460 2175765 X X X false 357690 64877 973 421594 337380 21001 691 357690 365978 4011 -32332 277 337380 311951 27850 28816 2639 365978 288092 2300 24955 3396 311951 0.91130 0.06000 0.02870 false false 484401 395201 89200 12329 7090 5239 131431 125048 6383 298427 259651 38776 139598 VANGUARD MUTUAL FUNDS 421594 F 421594 HISTORIC COLLECTION 1089898 1089898 X Footnote for uncertain tax position under FIN 48 (Part X) THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ISNOT A PRIVATE FOUNDATION. ADDITIONALLY, AS A 501(C)(3), THE CORPORATION IS EXEMPT FROM PENNSYLVANIA CORPORATEINCOME TAXES. NO INCOME TAX IS INCURRED UNLESS THE CORPORATION EARNS INCOME CONSIDERED TO BE UNRELATED BUSINESSINCOME. NO PROVISION FOR INCOME TAXES HAS BEEN MADE ON THE FINANCIAL STATEMENTS. THE CORPORATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE CORPORATIONS FEDERAL FORM 990 FOR TAX YEARS 2023, 2022, AND 2021 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS FROM THE DATE THEY WERE FILED. Members or stockholder classes and rights Part VI line 6 THE RIGHTS AND PRIVILEGES ASSOCIATED WITH CLASS B STOCK, WHICH IS VOTING STOCK, INCLUDE THE RIGHT TO VOTE FOR THE BOARD OF DIRECTORS AND, IN THE EVENT OF DISSOLUTION, THE RIGHT TO VOTE ON THE DISPOSITION OF ASSETS TO ANOTHER NON-PROFIT ORGANIZATION. CLASS A STOCK HOLDERS HAVE THE RIGHT TO VOTE ONLY IN THE EVENT OF DISSOLUTION. Member election for additional members Part VI line 7a THE RIGHTS AND PRIVILEGES ASSOCIATED WITH CLASS B STOCK, WHICH IS VOTING STOCK, INCLUDE THE RIGHT TO VOTE FOR THE BOARD OF DIRECTORS AND, IN THE EVENT OF DISSOLUTION, THE RIGHT TO VOTE ON THE DISPOSITION OF ASSETS TO ANOTHER NON-PROFIT ORGANIZATION. THE BOARD OF DIRECTORS IS THE GOVERNING BODY AND AS SUCH IS THE DECISION MAKING BODY OF THE ORGANIZATION. AT AN ANNUAL MEETING THE CLASS B STOCKHOLDERS APPROVE OR DISAPPROVE THE ACTIONS OF THE OFFICERS AND DIRECTORS. THIS ANNUAL MEETING IS ALSO THE OCCASION WHEN DIRECTORS ARE ELECTED TO POSTIONS FOR WHICH THE TERMS HAVE EXPIRED. OFFICERS ARE ELECTED AT A BOARD OF DIRECTORS MEETING HELD IN SEPTEMBER OF EACH YEAR FOR THE COMING YEAR COMMENCING ON DECEMBER 1ST. BEING A DIRECTOR IS NOT A REQUIREMENT FOR BEING AN OFFICER. Governing body decisions Part VI line 7b THE RIGHTS AND PRIVILEGES ASSOCIATED WITH CLASS B STOCK, WHICH IS VOTING STOCK, INCLUDE THE RIGHT TO VOTE FOR THE BOARD OF DIRECTORS AND, IN THE EVENT OF DISSOLUTION, THE RIGHT TO VOTE ON THE DISPOSITION OF ASSETS TO ANOTHER NON-PROFIT ORGANIZATION. THE BOARD OF DIRECTORS IS THE GOVERNING BODY AND AS SUCH IS THE DECISION MAKING BODY OF THE ORGANIZATION. AT AN ANNUAL MEETING THE CLASS B STOCKHOLDERS APPROVE OR DISAPPROVE THE ACTIONS OF THE OFFICERS AND DIRECTORS. Form 990 governing body review Part VI line 11 A PDF VERSION OF THE COMPLETED FORM 990 IS SENT TO THE DIRECTOR IN CHARGE OF THE ACCOUNTING SYSTEM. HE THEN NOTIFIES THE OFFICERS AND DIRECTORS THAT IT HAS BEEN COMPLETED AND WILL UPON REQUEST FORWARD THE PDF COPY TO EACH PERSON SO REQUESTING. THE DIRECTOR IN CHARGE OF THE ACCOUNTING SYSTEM OR THE PRESIDENT WILL GIVE CONSENT FOR THE FINAL PRINTING OF THE 990 AND ITS TRANSMISSION. Conflict of interest policy compliance Part VI line 12c THE ORGANIZATION AS PART OF ITS ROLE IN BUILDING A RESPONSIBLE ENTITY HAS DEVELOPED AND IMPLEMENTED A CONFLICT OF INTEREST POLICY TO PREVENT THE INUREMENT OF BENEFITS TO STOCKHOLDERS, OFFICERS, DIRECTORS AND VOLUNTEERS. Governing documents etc available to public Part VI line 19 FORM 990 IS AVAILABLE ON GUIDESTAR AND/OR IRS.GOV AND IS AVAILABLE UPON REQUEST TO INTERESTED PARTIES. SINCE THE ORGANIZATION DOES NOT HAVE AN PUBLIC OFFICE, ADVANCE REQUEST IS NECESSARY. Explanation of other changes in net assets or fund balances Part XI line 9 OTHER CHANGES IN NET ASSETS CONSISTS OF ONE CLASS B STOCK BEING CANCELLED DUE TO A MEMBER PASSING AWAY AND DONATING THE VALUE TO THE GENERAL FUND List of other expenses Part IX line 24e OTHER PROGRAM SERVICE EXP:MEMBERSHIP $ 582 NEWSLETTER 1,649 MAINTENANCE 1,444INCIDENTAL RESTORATION WORK 622GROUNDS & LANDSCAPING 2,183TRACK & WIRE 8,900 SHOP ACQUISTIONS 6ARCHIVES EXPENSE 159OFF-SITE PROGRAM EXP 200 DUES AND FEES 437BANK CHARGES 1,577MISC 1,666 ________TOTAL $ 19,425