Nonprofit · EIN 38-2526414
BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC
Tax-exempt · COLDWATER, MI 49036
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $12,490 | $25,246 | -$12,756 | $261,085 | $70,002 | $191,083 |
| June 30, 2025 | 990 | $6,270 | $22,891 | -$16,621 | $273,841 | $70,002 | $203,839 |
| June 30, 2024 | 990 | $7,290 | $24,808 | -$17,518 | $290,462 | $70,002 | $220,460 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $12,490
- Investment income
- $0
- Other revenue
- $0
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
- $525
- Accounting fees
- $500
- Depreciation
- $20,516
- Program services (functional)
- $25,246
Balance sheet and other
- Total assets, start of year
- $273,841
- Total assets, end of year
- $261,085
- Total liabilities, end of year
- $70,002
- Net assets, end of year
- $191,083
- Land, buildings and equipment
- $193,575
- Gross receipts
- $12,490
- Employees
- 0
- Year formed
- 1983
- State of legal domicile
- MI
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 June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Budd | Vice President Trustee or director, Officer | 1 | $0 |
| Stan Hawver | Treasurer Trustee or director, Officer | 1 | $0 |
| Terry McClughen | Secretary Trustee or director, Officer | 1 | $0 |
| Keith Baker | President Trustee or director, Officer | 2 | $0 |
| Gale Shultz | Director Trustee or director | 1 | $0 |
990 for the year ended June 30, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Budd | Vice President Trustee or director, Officer | 1 | $0 |
| Stan Hawver | Treasurer Trustee or director, Officer | 1 | $0 |
| Terry McClughen | Secretary Trustee or director, Officer | 1 | $0 |
| Keith Baker | President Trustee or director, Officer | 2 | $0 |
| Gale Shultz | Director Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Terry McClughen | Director Trustee or director | 1 | $0 |
| Stan Hawver | Treasurer Trustee or director, Officer | 1 | $0 |
| Jarrod Blair | Secretary Trustee or director, Officer | 1 | $0 |
| Keith Baker | President Trustee or director, Officer | 2 | $0 |
| Audrey Tappenden | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- CO KEITH BAKER ONE GRAND STREET, COLDWATER, MI 49036-0000
- In care of
- % SANDRA SEXTON
- Principal officer (990 for 2025)
- Keith Baker, One Grand Avenue, Coldwater, MI 49036
- Signed the 990
- Keith Baker, President
- Phone
- (517) 279-9501
- Return prepared by
- James W Gordon CPA PC
Mission
Provide rail access to Branch and St Joseph county MI businesses
Program accomplishments
- Rail crossing and usage feesExpenses $25,246 · revenue $12,490
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2526414
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1992
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $261,085
- Income (IRS master file)
- $12,490
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $12,490 | $25,246 | $261,085 | XML |
| 990 | June 2025 | $6,270 | $22,891 | $273,841 | XML |
| 990 | June 2024 | $7,290 | $24,808 | $290,462 | XML |
| 990 | June 2023 | $607,410 | $622,976 | $307,980 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 38-2526414).
Questions about BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC
- What is the EIN of BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC?
- The employer identification number (EIN) of BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC is 38-2526414.
- Is BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1992.
- Are donations to BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC?
- The 990 for the year ended June 30, 2026 names Keith Baker.
- Who are the officers and directors of BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC?
- The 990 for the year ended June 30, 2026 lists 5 people; 0 received compensation from the organization.
- How much revenue does BRANCH & ST JOSEPH COUNTIES RAIL USERS ASSOCIATION INC have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $12,490, expenses of $25,246 and total assets of $261,085 at year end.
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