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Nonprofit · EIN 36-0729465

AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION

Tax-exempt · LANHAM, MD 20706

Financials

$4.3M$3.8M2023$5.5M$5.3M2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$5,507,158$5,287,128$220,030$6,960,656$879,390$6,081,266
December 31, 2023990$4,269,541$3,754,715$514,826$6,775,656$1,032,419$5,743,237
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$1,005,225
Membership dues
$1,005,225
Program service revenue
$4,238,729
Investment income
$263,204
Net gain from sales of assets
$38,692
Other revenue
$0

Expenses

Grants and similar amounts paid
$19,750
Compensation of officers, directors and key employees
$294,250
Other salaries and wages
$1,274,300
Salaries, compensation and benefits (total)
$2,145,532
Professional fundraising fees
$0
Legal fees
$11,300
Accounting fees
$14,500
Occupancy
$36,424
Depreciation
$644

Balance sheet and other

Total assets, start of year
$6,775,656
Total assets, end of year
$6,960,656
Total liabilities, end of year
$879,390
Net assets, end of year
$6,081,266
Land, buildings and equipment
$142,201
Publicly traded securities
$925,966
Gross receipts
$6,739,161
Employees
12
Year formed
1997
State of legal domicile
MD

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, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
ELIZABETH S CARUSO IOM CAECEO, EXECUTI
Officer
40$294,250$73,040
VICKIE FISHER CAECHIEF OPERAT
Highest-paid employee
40$197,000$39,422
STACY SPAULDINGSR. DIRECTOR
Highest-paid employee
40$153,200$32,777
JANICE CLEMENTSDIRECTOR OF
Highest-paid employee
40$139,964$30,827
ROCKLIN E GMEINERDIRECTOR, IT
Highest-paid employee
40$121,979$37,480
LINDA D GUBADIRECTOR OF
Highest-paid employee
40$128,344$19,595
RAYMOND G VERRELLE JR PEPAST PRESIDE
Trustee or director, Officer
1$0$0
JERRY W SPECHT EITSENIOR VICE
Trustee or director, Officer
1$0$0
WILLIAM S RIEHL IIIPRESIDENT
Trustee or director, Officer
1$0$0
CARL A WALKERGOVERNOR
Trustee or director, Officer
1$0$0
KATE O'CONNOR PEGOVERNOR
Trustee or director, Officer
1$0$0
BRENT L LAINGGOVERNOR
Trustee or director, Officer
1$0$0
BRIAN A LINDAMOOD PE SETREASURER
Trustee or director, Officer
1$0$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensationOther / benefits
ELIZABETH S CARUSO IOM CAECEO, EXECUTI
Officer
40$294,250$69,365
VICKIE FISHER CAECHIEF OPERAT
Highest-paid employee
40$195,300$37,922
STACY SPAULDINGSR. DIRECTOR
Highest-paid employee
40$149,000$31,172
JANICE CLEMENTSDIRECTOR OF
Highest-paid employee
40$139,626$29,530
ROCKLIN E GMEINERDIRECTOR, IT
Highest-paid employee
40$118,498$34,526
RAYMOND G VERRELLE JR PEPRESIDENT
Trustee or director, Officer
1$0$0
TRENT M HUDAK PEPAST PRESIDE
Trustee or director, Officer
1$0$0
WILLIAM S RIEHL IIISENIOR VICE
Trustee or director, Officer
1$0$0
CARL A WALKERGOVERNOR
Trustee or director, Officer
1$0$0
GERHARD M WILLIAMS IIIGOVERNOR
Trustee or director, Officer
1$0$0
BRENT L LAINGGOVERNOR
Trustee or director, Officer
1$0$0
BRIAN A LINDAMOOD PE SETREASURER
Trustee or director, Officer
1$0$0

Address and contacts

Address (IRS master file)
4471 NICOLE DRIVE UNIT 1, LANHAM, MD 20706-4467
Principal officer (990 for 2024)
ELIZABETH S CARUSO IOM CAE
Signed the 990
ELIZABETH S CARUSO IOM CAE, CEO, EXECUTIVE DIREC
Phone
(301) 459-3200
Return prepared by
GOLDMAN CLEARFIELD & OCAMPO LLP

Mission

TO PROPAGATE RAILWAY ENGINEERING CONSTRUCTION RECOMMENDED PRACTICES.

990 for the year ended December 31, 2024

Program accomplishments

  • THE ASSOCIATION DISSEMINATES ENGINEERING RECOMMENDED PRACTICES FOR THE CONSTRUCTION AND MAINTENANCE OF RAILWAYS NATIONWIDE AND THROUGHOUT THE WORLD.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
36-0729465
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1939
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$6,960,656
Income (IRS master file)
$6,739,161

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$5,507,158$5,287,128$6,960,656XML
990December 2023$4,269,541$3,754,715$6,775,656XML
990December 2022$4,941,100$4,281,836$5,923,584IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––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 36-0729465).

Questions about AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION

What is the EIN of AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION?
The employer identification number (EIN) of AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION is 36-0729465.
Is AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1939.
Are donations to AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION 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 AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION?
The 990 for the year ended December 31, 2024 names ELIZABETH S CARUSO IOM CAE.
Who are the officers and directors of AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION?
The 990 for the year ended December 31, 2024 lists 13 people; 6 received compensation from the organization, the highest $294,250 (ELIZABETH S CARUSO IOM CAE, CEO, EXECUTI).
How much revenue does AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $5,507,158, expenses of $5,287,128 and total assets of $6,960,656 at year end.

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