Nonprofit · EIN 34-1280601
LAKE SHORE RAILWAY ASSOCIATION INC
Tax-exempt · WELLINGTON, OH 44090
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $65,052 | $60,512 | $4,540 | $1,059,616 | $0 | $1,059,616 |
| December 31, 2024 | 990 | $127,270 | $200,519 | -$73,249 | $1,055,076 | $0 | $1,055,076 |
| December 31, 2023 | 990 | $238,866 | $109,552 | $129,314 | $1,128,325 | $0 | $1,128,325 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,686
- Membership dues
- $180
- Program service revenue
- $58,964
- Investment income
- $0
- Other revenue
- $4,402
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $4,580
- Occupancy
- $11,679
- Program services (functional)
- $39,815
- Management and general (functional)
- $20,697
Balance sheet and other
- Total assets, start of year
- $1,055,076
- Total assets, end of year
- $1,059,616
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,059,616
- Land, buildings and equipment
- $1,017,745
- Gross receipts
- $65,052
- Employees
- 0
- Volunteers
- 60
- Year formed
- 1979
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Marc Chappo | President Trustee or director, Officer | 6 | $0 |
| Ernest F Nevelos | Treasurer Secretary Trustee or director, Officer | 6 | $0 |
| Frank M Walko III | Trustee Trustee or director | 6 | $0 |
| Andy Burns | Trustee Trustee or director | 2 | $0 |
| Nicole Nevelos | Trustee Trustee or director | 2 | $0 |
| David Flood | Trustee Trustee or director | 2 | $0 |
| Andrew Pohorance | Trustee Trustee or director | 2 | $0 |
| William Carney | Trustee Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Marc Chappo | President Trustee or director, Officer | 6 | $0 |
| Ernest F Nevelos | Treasurer Secretary Trustee or director, Officer | 6 | $0 |
| Frank M Walko III | Trustee Trustee or director | 6 | $0 |
| Andy Burns | Trustee Trustee or director | 2 | $0 |
| Nicole Nevelos | Trustee Trustee or director | 2 | $0 |
| David Flood | Trustee Trustee or director | 2 | $0 |
| Andrew Pohorance | Trustee Trustee or director | 2 | $0 |
| William Carney | Trustee Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Marc Chappo | President Trustee or director, Officer | 6 | $0 |
| Ernest F Nevelos | Treasurer Secretary Trustee or director, Officer | 6 | $0 |
| Frank M Walko III | Trustee Trustee or director | 6 | $0 |
| Andy Burns | Trustee Trustee or director | 2 | $0 |
| Nicole Nevelos | Trustee Trustee or director | 2 | $0 |
| David Flood | Trustee Trustee or director | 2 | $0 |
| Andrew Pohorance | Trustee Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3, WELLINGTON, OH 44090-0003
- In care of
- % MARC CHAPPO
- Principal officer (990 for 2025)
- Marc Chappo, 105 Bell Ave, Elyria, OH 44035
- Signed the 990
- Ernest F Nevelos, Treasurer
- Phone
- (440) 647-6660
Mission
Promote an application of history of the acquisition restoration and preservation of railroad equipment of special historical significance and to establish and operate a non-profit railroad line for the use by the general public.
Program accomplishments
- Services associated with the restoration of 18.8 miles of abandoned railroad and the restoration of equipment for the purpose of operating a historical rail line to promote the education aspects of railroadingExpenses $29,646
- Services associated with the operation and maintenance of 6 miles of the restored rail line and equipment to educate the public on the history of the railroad.Expenses $8,151
- Quarterly meetings newsletters and programs for the other non-profits to make the residents of Lorain County and surrounding areas aware of the association and to show how a historical rail line can promote education and tourism in the county.Expenses $2,018
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 34-1280601
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A82Z)
- Assets (IRS master file)
- $1,059,616
- Income (IRS master file)
- $65,052
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $65,052 | $60,512 | $1,059,616 | IRS |
| 990 | December 2024 | $127,270 | $200,519 | $1,055,076 | IRS |
| 990 | December 2023 | $238,866 | $109,552 | $1,128,325 | XML |
| 990 | December 2022 | $78,058 | $65,289 | $1,037,525 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-1280601).
Questions about LAKE SHORE RAILWAY ASSOCIATION INC
- What is the EIN of LAKE SHORE RAILWAY ASSOCIATION INC?
- The employer identification number (EIN) of LAKE SHORE RAILWAY ASSOCIATION INC is 34-1280601.
- Is LAKE SHORE RAILWAY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to LAKE SHORE RAILWAY ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAKE SHORE RAILWAY ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LAKE SHORE RAILWAY ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAKE SHORE RAILWAY ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LAKE SHORE RAILWAY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names Marc Chappo.
- Who are the officers and directors of LAKE SHORE RAILWAY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does LAKE SHORE RAILWAY ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $65,052, expenses of $60,512 and total assets of $1,059,616 at year end.
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- PATRIOTS COMMUNITY BAND INC EIN 34-1824059 · last filed 990-N for 2024
- HUNTINGTON HISTORICAL SOCIETY INC EIN 74-3032071 · last filed 990-N for 2024
- PITTSFIELD TOWNSHIP HISTORICAL SOCIETY EIN 26-2179265 · last filed 990-N for 2025
- FRATERNAL ORDER OF EAGLES EIN 34-0585931 · last filed 990 for 2025
- LORAIN COUNTY AGRICULTURAL SOCIETY EIN 87-3267141 · last filed 990 for 2025
- GOOD KNIGHTS INC EIN 85-1470144 · last filed 990 for 2025
All nonprofits in WELLINGTON · Ohio · Arts, culture and humanities