2025-12-31T11:36:39-07:00 2024-12-31 Sara Averbeck 504 Donald Street Wallowa OR 97885 990 2024-01-01 464553129 JOSEPH BRANCH TRAIL CONSORTIUM JOSE 5413980004 PO Box 292 Enterprise OR 97885 Todd Pederson Treasurer 2083151637 2025-10-27 1 1 Sara Averbeck P03360093 5096797180 2025-10-27 X 2024 2025-03-06 01:10:19Z Shannon Donovan 1710 Alder St La Grande OR 97850 217343 0 X www.josephbranchtrail.org X 2014 OR Our ultimate vision is to develop a 63-mile trail-with-rail alongside the existing railroad tracks within the publicly owned Wallowa-Union Railroad Authority rail corridor. Our mission is to connect the small towns of Elgin, Minam, Wallowa, Lostine, Enterprise, and Joseph by offering residents a multi-modal transportation option that is a safe and accessible. 8 8 0 35 0 0 54682 216511 0 0 0 832 0 0 54682 217343 0 0 0 0 0 0 0 0 0 33338 204731 33338 204731 21344 12612 58923 71535 0 0 58923 71535 Our ultimate vision is to develop a 63-mile trail-with-rail alongside the existing railroad tracks within the publicly owned Wallowa-Union Railroad Authority rail corridor. Our mission is to connect the small towns of Elgin, Minam, Wallowa, Lostine, Enterprise, and Joseph by offering residents a multi-modal transportation option that is a safe and accessible. 0 0 161416 0 0 Construction of trail head and park in Elgin OR 0 0 0 161416 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 OR X Sara Averbeck 5096797180 504 Donald St Wallowa OR 97885 Ralph Swinehart Director 1.5 X 0 0 0 Will Andersen Director 1.5 0 X 0 0 0 Emily Sheahan Director 1.5 X 0 0 0 Howard Butts Director 1.5 X 0 0 0 Shannon Donovan President 3 0 X 0 0 0 Raffaella Betza Secretary 3 X 0 0 0 Todd Pederson Treasurer 3 X 0 0 0 John Pollard Vice President 3 X 0 0 0 0 0 0 1 0 0 0 King Construction Services LLC PO Box 92 Elgin OR 97828 construction 148300 1 0 0 0 0 115300 101211 1233 216511 0 832 832 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 217343 832 0 0 36456 36456 0 1610 1610 415 415 1887 1887 870 870 547 547 700 700 830 830 Trail construction 160003 160003 0 0 Repairs and Maintenance 180 180 0 0 Donated materials/services 1233 1233 0 0 204731 161416 43315 0 58923 21429 43806 7000 700 0 6300 58923 71535 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 35623 48435 23300 23100 58923 71535 58923 71535 12612 0 0 0 0 0 X 0 0 0 X 1255 17362 48182 54682 216511 337992 0 1255 17362 48182 54682 216511 337992 13224 324768 832 832 338824 0.95852 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 7000 0 700 6300 0 0 0 0 6300 0 0 0 Form 990, Part VI, Section B, Line 11b Made available to all active members of the board in October 2025 Form 990, Part VI, Section C, Line 19 Made available upon request We respectfully request abatement of penalties under either the First Time Abate (FTA) provisions or, alternatively, based on reasonable cause. Joseph Branch Trail Consortium is filing IRS Form 990 for the first time. In prior years, the organization was only required to file Form 990-N, which has been consistently filed timely and in full compliance. The organization has no prior history of late filings or penalties. The Form 990 was prepared and submitted in good faith well before the extended due date of November 15, 2025. The return is dated October 27, 2025, and was received by the IRS on November 5, 2025. At the time of filing, the organization was unaware of the requirement that Form 990 must be electronically filed. Our paid tax preparer was also filing Form 990 for the first time and was similarly unaware of the mandatory e-filing requirement. IRS Notice 0422897266 is dated December 19, 2025. Due to the holiday season and office closures, the organization did not receive the notice until December 30, 2025. Upon receipt, the notice was immediately forwarded to our tax preparer, and corrective action was taken as promptly as possible. Although we were unable to respond within the 10-day period specified in the notice, this delay was due solely to holiday closures and not neglect or willful disregard of filing requirements. The organization exercised ordinary business care and prudence by engaging a paid preparer, filing well before the extended deadline, and acting immediately to correct the issue once notified. Given the organization's history of compliance, the good-faith effort to file timely, and the prompt corrective action taken, we request that penalties be abated. Thank you for your consideration.