Nonprofit · EIN 35-1908784
B&O TRAIL ASSOCIATION INC
Tax-exempt · BROWNSBURG, IN 46112
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,866,091 | $51,899 | $2,814,192 | $9,485,350 | $156,351 | $9,328,999 |
| December 31, 2024 | 990 | $1,397,379 | $399,224 | $998,155 | $8,491,920 | $1,977,113 | $6,514,807 |
| December 31, 2023 | 990 | $1,535,166 | $53,201 | $1,481,965 | $6,568,965 | $1,052,313 | $5,516,652 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,700,088
- of which government grants
- $2,638,969
- Program service revenue
- $126,296
- Investment income
- $39,647
- Other revenue
- $60
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $25
- Accounting fees
- $950
- Occupancy
- $828
- Program services (functional)
- $35,162
- Fundraising (functional)
- $16,737
Balance sheet and other
- Total assets, start of year
- $8,491,920
- Total assets, end of year
- $9,485,350
- Total liabilities, end of year
- $156,351
- Net assets, end of year
- $9,328,999
- Land, buildings and equipment
- $8,947,864
- Net assets without donor restrictions
- $9,328,999
- Gross receipts
- $2,866,091
- Employees
- 0
- Year formed
- 1994
- State of legal domicile
- IN
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 |
|---|---|---|---|
| BILL DUMOND | BOARD MEMBER Trustee or director | 0 | $0 |
| BEVERLY KATTERHENRY | BOARD MEMBER Trustee or director | 0 | $0 |
| EILEEN SAVOLDI | BOARD MEMBER Trustee or director | 0 | $0 |
| LINDA STANSBURY | BOARD MEMBER Trustee or director | 0 | $0 |
| CANDI HARRIS | BOARD MEMBER Trustee or director | 0 | $0 |
| RYAN WATSON | BOARD MEMBER Trustee or director | 0 | $0 |
| DENNIS FAULKENBERG | BOARD MEMBER Trustee or director | 0 | $0 |
| DONNA ADAMS | BOARD MEMBER Trustee or director | 0 | $0 |
| TRACIE MORRIS | BOARD MEMBER Trustee or director | 0 | $0 |
| TOM VERTACNIK | BOARD MEMBER Trustee or director | 0 | $0 |
| GAREN CARNES | BOARD MEMBER Trustee or director | 0 | $0 |
| JOE FAULKINBURY | BOARD MEMBER Trustee or director | 0 | $0 |
| JEFF SMALLWOOD | PRESIDENT Officer | 0 | $0 |
| JUDY KENNINGER | SECRETARY Officer | 0 | $0 |
| DAVE JACKSON | VICE PRESIDENT Officer | 0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE BLACKETER | TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2024: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL DUMOND | BOARD MEMBER Trustee or director | 0 | $0 |
| JOHN HALE | BOARD MEMBER Trustee or director | 0 | $0 |
| BEVERLY KATTERHENRY | BOARD MEMBER Trustee or director | 0 | $0 |
| JOHN LILES | BOARD MEMBER Trustee or director | 0 | $0 |
| EILEEN SAVOLDI | BOARD MEMBER Trustee or director | 0 | $0 |
| STEVE SCHAECHER | BOARD MEMBER Trustee or director | 0 | $0 |
| LINDA STANSBURY | BOARD MEMBER Trustee or director | 0 | $0 |
| HALL VIRGIL | BOARD MEMBER Trustee or director | 0 | $0 |
| RYAN WATSON | BOARD MEMBER Trustee or director | 0 | $0 |
| DENNIS FAULKENBERG | BOARD MEMBER Trustee or director | 0 | $0 |
| KAREN HUMPHREYS | BOARD MEMBER Trustee or director | 0 | $0 |
| TRACIE MORRIS | BOARD MEMBER Trustee or director | 0 | $0 |
| TOM VERTACNIK | BOARD MEMBER Trustee or director | 0 | $0 |
| GAREN CARNES | BOARD MEMBER Trustee or director | 0 | $0 |
| JOE FAULKINBURY | BOARD MEMBER Trustee or director | 0 | $0 |
| JOE SZENTIVANYI | BOARD MEMBER Trustee or director | 0 | $0 |
| JEFF SMALLWOOD | PRESIDENT Officer | 0 | $0 |
| JUDY KENNINGER | SECRETARY Officer | 0 | $0 |
| DAVE JACKSON | VICE PRESIDENT Officer | 0 | $0 |
| STEVE BLACKETER | TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYAN WATSON | BOARD MEMBER Trustee or director | 0 | $0 |
| DENNIS FAULKENBERG | BOARD MEMBER Trustee or director | 0 | $0 |
| HALL VIRGIL | BOARD MEMBER Trustee or director | 0 | $0 |
| STEVE SCHAECHER | BOARD MEMBER Trustee or director | 0 | $0 |
| LINDA STANSBURY | BOARD MEMBER Trustee or director | 0 | $0 |
| TOM VERTACNIK | BOARD MEMBER Trustee or director | 0 | $0 |
| BRENT WEISHEIT | BOARD MEMBER Trustee or director | 0 | $0 |
| TRACIE MORRIS | BOARD MEMBER Trustee or director | 0 | $0 |
| KAREN HUMPHREYS | BOARD MEMBER Trustee or director | 0 | $0 |
| TRACY JUSTICE | BOARD MEMBER Trustee or director | 0 | $0 |
| JOHN HALE | BOARD MEMBER Trustee or director | 0 | $0 |
| MATT FOY | BOARD MEMBER Trustee or director | 0 | $0 |
| BILL DUMOND | BOARD MEMBER Trustee or director | 0 | $0 |
| EILEEN SAVOLDI | BOARD MEMBER Trustee or director | 0 | $0 |
| JOHN LILES | BOARD MEMBER Trustee or director | 0 | $0 |
| BEVERLY KATTERHENRY | BOARD MEMBER Trustee or director | 0 | $0 |
| JUDY KENNINGER | SECRETARY Officer | 0 | $0 |
| JEFF SMALLWOOD | PRESIDENT Officer | 0 | $0 |
| STEVE BLACKETER | TREASURER Officer | 0 | $0 |
| DAVE JACKSON | VICE PRESIDENT Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 142, BROWNSBURG, IN 46112-0142
- In care of
- % JEFF SMALLWOOD
- Signed the 990
- JEFF SMALLWOOD, PRESIDENT
- Phone
- (317) 979-2467
- Website
- WWW.BOTRAIL.ORG
- Return prepared by
- WINTERS TAX & CONSULTING LLC
Mission
B&O TRAIL ASSOCIATION, INCS PURPOSE IS TO BUILD AND CREATE RECREATIONAL TRAILS FROM A PORTION OF THE ABANDONED B&O RAILWAY
Program accomplishments
- CREATION OF RECREATIONAL TRAILSExpenses $35,162 · revenue $117,796
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
- 35-1908784
- 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
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N30Z)
- Assets (IRS master file)
- $9,485,350
- Income (IRS master file)
- $2,866,091
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,866,091 | $51,899 | $9,485,350 | XML |
| 990 | December 2024 | $1,397,379 | $399,224 | $8,491,920 | XML |
| 990 | December 2023 | $1,535,166 | $53,201 | $6,568,965 | XML |
| 990 | December 2022 | $1,423,556 | $27,209 | $4,528,014 | 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 35-1908784).
Questions about B&O TRAIL ASSOCIATION INC
- What is the EIN of B&O TRAIL ASSOCIATION INC?
- The employer identification number (EIN) of B&O TRAIL ASSOCIATION INC is 35-1908784.
- Is B&O TRAIL ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to B&O TRAIL ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does B&O TRAIL 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 B&O TRAIL 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 B&O TRAIL 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 are the officers and directors of B&O TRAIL ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 16 people; 0 received compensation from the organization.
- How much revenue does B&O TRAIL ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,866,091, expenses of $51,899 and total assets of $9,485,350 at year end.
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