2025-11-17T06:59:20-08:00 2024-12-31 233031115 BRENDA D LENHART AFSP 460 STEINFELT ROAD RED LION PA 17356 990 2024-01-01 232441623 MARYLAND & PENNSYLVANIA RAILROAD PRESERVATION SOCIETY MARY 7175784841 PO BOX 2262 YORK PA 17405 BRENDA D LENHART TREASURER 7175784841 2025-11-10 true true BRENDA D LENHART AFSP P00362270 7175784841 2025-11-15 X 2024 2025-03-06 01:10:19Z CRAIG SANSONETTI PO BOX 2262 YORK PA 174052262 391365 false X www.MaAndPaRailroad.com X 1986 PA TO SUPPORT / PROMOTE THE HISTORY OF THE MARYLAND AND PENNSYLVANIA RAILROAD AND THE VILLAGE OF MUDDY CREEK FORKS 9 9 0 60 0 0 275897 316979 26795 27749 9688 8050 30663 33676 343043 386454 0 0 0 0 760 160449 165895 160449 165895 182594 220559 2243374 2357234 179992 61591 2063382 2295643 TO SUPPORT / PROMOTE THE HISTORY OF THE MARYLAND AND PENNSYLVANIA RAILROAD AND THE VILLAGE OF MUDDY CREEK FORKS false false 149556 0 0 THE SOCIETY PROMOTES AWARENESS AND APPRECIATION OF THE ROLE OF THE MARYLAND & PENNSYLVANIA RAILROAD IN THE ECONOMIC AND CULTURAL DEVELOPMENT OF RURAL COMMUNITIES. TO THIS END IT MAINTAINS AND OPERATES 4 MILES OF THE ORIGINAL MA & PA RAILROAD MAIN LINE, PRESERVES THE VILLAGE OF MUDDY CREEK FORKS (A HISTORIC DISTRICT ON THE NATIONAL REGISTER OF HISTORIC PLACES) AND SUPPORTS ACTIVE ARCHIVAL AND ORAL HISTORY PROGRAMS, TRAIN RIDES ARE OFFERED ON A SEASONAL SCHEDULE AND THE A.M. GROVE STORE, MILL & GRAIN ELEVATOR ARE OPENED TO THE PUBLIC WITH COSTUMED INTERPRETERS. APPROXIMATELY 3,500 VISITORS WERE ACCOMMODATED IN 2024. 149556 true true false false false false false true false true true true false false true false true false false false false false false false false false false false false false false false false false false true false false true false false false false false false false false true 9 0 true 0 false false false false false false false false false false X 9 9 false false false false true true false true false false false true true true true false false false false false PA X BRENDA LENHART AFSP 7175784841 460 STEINFELT ROAD RED LION PA 17356 CRAIG SANSONETTI PRESIDENT/DIRECTOR 40.00 X X 0 0 0 G ROBERT GOTWOLS VICE PRESIDENT/DIRECTOR 8.00 X X 0 0 0 CHARLES HIGH SECRETARY/DIRECTOR 6.00 X X 0 0 0 BRENDA LENHART TREASURER 6.00 X X 5150 0 0 ROBERT WIENERS DIRECTOR 8.00 X 0 0 0 ALEX MCCOMAS DIRECTOR 2.00 X 0 0 0 DANIEL VARHOLY DIRECTOR 12.00 X 0 0 0 JOHN NOLAN DIRECTOR 10.00 X 0 0 0 REBECCA PFEIFFER DIRECTOR 10.00 X 0 0 0 5150 0 0 false false false 17921 299058 33671 316979 TRAIN RIDES 900099 19100 0 0 CCX EVENT 900099 8649 0 0 27749 8050 0 8050 27150 27150 27150 27150 6378 4911 1467 1467 MISC 990099 5059 5059 0 0 5059 386454 34275 0 35200 15460 134 15326 0 3586 3586 0 0 5434 4421 253 760 1555 1555 0 0 66112 66112 0 0 15214 15214 0 0 OPEN HOUSE 1118 1118 0 0 BUILDING & GROUNDS 25470 25470 0 0 UTILITIES 8507 8507 0 0 MAINTENANCE OF WAY 2523 2523 0 0 20916 20916 0 0 165895 149556 15579 760 71347 98926 167629 178573 11773 12590 183000 183000 11557 12039 8315 8703 2669338 1113525 1481725 1555813 246581 258283 45811 33671 15636 15636 2243374 2357234 13297 221 116668 58335 50027 3035 179992 61591 X 1989267 2189834 74115 105809 2063382 2295643 2243374 2357234 220559 11702 X false true X false false X 0 273577 213352 356012 275897 316979 1435817 0 0 273577 213352 356012 275897 316979 1435817 701879 733938 52377 24402 25878 37669 35200 175526 0 0 1611343 147305 0.45550 0.47160 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 246581 24882 10577 2603 258283 230501 23861 5399 2382 246581 142977 108360 -14673 4933 1230 230501 310583 -190051 23678 1233 142977 286503 500 26340 2760 310583 true false 178500 178500 570979 80171 490808 1090512 818563 271949 134696 110218 24478 694651 104573 590078 1555813 ENDOWMENT FUNDS - YORK COUNTY COMMUNITY FOUNDATION 258283 F 258283 SECURITY DEPOSIT PAYABLE 1650 OPERATING LEASE LIABILITIES 0 OTHER ACCRUED EXPENSES 1385 3035 X 403067 11702 4911 16613 386454 386454 170806 4911 4911 165895 165895 Pt III, Line 4 HISTORICAL ARTIFACTS AND ARCHIVES OWNED BY THE ORGANIZATION CONSIST OF ANTIQUE RAILCARS, PHOTOGRAPHS, DOCUMENTS AND COLLECTIONS OF MILL AND GENERAL STORE ARTIFACTS IN ORDER TO INTERPRET THE HISTORY OF THE MARYLAND & PENNSYLVANIA RAILROAD AND THE VILLAGE OF MUDDY CREEK FORKS. Pt V, Line 4 THE ENDOWMENT WAS FUNDED FROM UNRESTRICTED SOURCES OF THE SOCIETY AND DESIGNATED CONTRIBUTIONS AND STRIVES TO ACHIEVE A TOTAL RATE OF RETURN SUFFICIENT TO REPLACE THE ASSETS SPENT FOR GRANTS AND EXPENSES AND RECOUP ANY VALUE LOST DUE TO INFLATION. ENDOWMENT FUNDS WILL BE USED TO FURTHER THE CHARITABLE PURPOSE AND MISSION OF THE SOCIETY. Pt X, Line 2 THE SOCIETY FOLLOWS THE PROVISIONS OF THE ACCOUNTING STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS EVALUATED ITS TAX POSITIONS. THE STANDARD HAS NO AFFECT ON THE SOCIETYS FINANCIAL STATEMENTS. THE SOCIETYS FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND COMMONWEALTH OF PENNSYLVANIA TAXING AUTHORITIES FOR YEARS BEFORE 2021. Pt XII, Line 2d COST OF GOODS SOLD SHOWN AS OFFSET TO SALES IN PART VIII STATEMENT OF REVENUE, LINE 10(b) Pt XI, Line 2d COST OF GOODS SOLD SHOWN AS OFFSET TO SALES IN PART VIII STATEMENT OF REVENUE, LINE 10 (b) Other THE SOCIETY ENTERED INTO AN AGREEMENT, WHICH COMMENCES NOVEMBER 1, 2025, FOR THE USE OF LAND AND BUILDINGS AT MUDDY CREEK FORKS AND RAILROAD RIGHT-OF-WAY FOR A NOMINAL COST OF $1 ANNUALLY UNTIL OCTOBER 31, 2054. THE ANNUAL NONFINANCIAL CONTRIBUTION OF IN-KIND RENT WAS VALUED AT $1,999 FOR A TOTAL CONTRIBUTION RECEIVABLE OF $57,971. BASED ON A DISCOUNT RATE OF 4.07%, THE PRESENT VALUE WAS RECOGNIZED AS A NONFINANCIAL CONTRIBUTION WITH PRESENT VALUE $33,671. BRENDA LENHART AFSP TREASURER 5150 ACCOUNTING SERVICES false REBECCA PFEIFFER DIRECTOR 1538 FOOD FOR PROGRAM false X CONTRIBUTION RECEIVABLE 1 33671 FMV RENT false false false Other THE SOCIETY ENTERED INTO AN AGREEMENT WHICH COMMENCES Other NOVEMBER 1, 2025 FOR THE USE OF LAND AND BUILDINGS AT Pt I col(b) MUDDY CREEK FORKS AND RAILROAD RIGHT-OF-WAY FOR A NOMINAL COST OF $1 ANNUALLY UNTIL OCTOBER 1, 2054. THE ANNUAL NONFINANCIAL CONTRIBUTION OF IN-KIND RENT WAS VALUED AT $1,999 FOR A TOTAL CONTRIBUTION RECEIVABLE OF $57,971. BASED ON A DISCOUNT RATE OF 4.07% THE PRESENT VALUE WAS RECOGNIZED AS A NONFINANCIAL CONTRIBUTION WITH PRESENT VALIUE $33,671. Pt VI, Line 6 THERE ARE SIX LEVELS OF MEMBERSHIP IN THE SOCIETY, OPEN TO ALL INDIVIDUALS WHO ARE INTERESTED IN PRESERVING THE HERITAGE OF THE MARYLAND & PENNSYLVANIA RAILROAD AND WHO SUPPORT THE GOALS OF THE SOCIETY - STUDENT, FLAGMEN, SWITCHMEN, BRAKEMEN, FIREMAN, AND ENGINEER. ALL LEVELS, WITH THE EXCEPTION OF STUDENT, ARE INVITED TO ATTEND AND PARTICIPATE IN THE ANNUAL BUSINESS MEETING OF THE SOCIETY AND ELECT THE BOARD OF DIRECTORS. Pt VI, Line 7a ALL LEVELS OF MEMBERSHIP, WITH THE EXCEPTION OF STUDENT, ELECT THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ELECTS THE OFFICERS. Pt VI, Line 8b THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. ALL ACTIONS REQUIRED BY A COMMITTEE ARE APPROVED BY THE BOARD OF DIRECTORS. Pt VI, Line 11b THE FORM 990 IS REVIEWED BY THE TREASURER WITH A COPY PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. Pt VI, Line 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION AS THIS IS NOT REQUIRED BY FEDERAL OR STATE LAW. THE ORGANIZATION INCLUDES A COPY OF ITS FINANCIAL STATEMENTS WITH THE STATE REGISTRATION FILED WITH THE PENNSYLVANIA DEPARTMENT OF STATE, BUREAU OF CHARITABLE ORGANIZATIONS. THESE DOCUMENTS ARE A MATTER OF PUBLIC RECORD AND CAN BE VIEWED AT THE BUREAU OFFICE. Pt VI, Line 12c PART OF THE SECRETARY DUTIES IS TO PREPARE A CONFLICT OF INTEREST STATEMENT FOR EACH BOARD MEMBER & DIRECTOR TO SIGN ANNUALLY. THIS DOCUMENT REFERENCES A CONFLICT OF INTEREST POLICY WHICH MUST BE READ BEFORE PERSON SIGNS THE STATEMENT Form 990, Part IX, Line 24e ARCHIVES & LOCKER RENTAL 1836. 1836. 0. 0. Form 990, Part IX, Line 24e DISPLAYS & EXHIBITS 173. 173. 0. 0. Form 990, Part IX, Line 24e DUES 793. 793. 0. 0. Form 990, Part IX, Line 24e RENT EXPENSE 2000. 2000. 0. 0. Form 990, Part IX, Line 24e PROGRAM EXPENSES 1670. 1670. 0. 0. Form 990, Part IX, Line 24e MISCELLANEOUS EXPENSES 14444. 14444. 0. 0.