Nonprofit · EIN 46-4062032
CINCINNATI SCENIC RAILWAY
Tax-exempt · LEBANON, OH 45036
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,609,616 | $1,417,192 | $192,424 | $1,086,922 | $406,311 | $680,611 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,602,615
- Investment income
- $1
- Other revenue
- $7,000
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $285,259
- Salaries, compensation and benefits (total)
- $309,474
- Professional fundraising fees
- $0
- Depreciation
- $17,950
- Program services (functional)
- $1,303,560
- Management and general (functional)
- $113,632
Balance sheet and other
- Total assets, start of year
- $938,960
- Total assets, end of year
- $1,086,922
- Total liabilities, end of year
- $406,311
- Net assets, end of year
- $680,611
- Land, buildings and equipment
- $265,196
- Net assets without donor restrictions
- $680,611
- Gross receipts
- $1,609,616
- Employees
- 63
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID BISHOP | BOARD OF TRU Trustee or director | 0.5 | $0 |
| GABE GERBER | BOARD OF TRU Trustee or director | 0.5 | $0 |
| ROBERT MORGAN | BOARD OF TRU Trustee or director, Officer | 0.5 | $0 |
| ALFRED NIPPERT | BOARD OF TRU Trustee or director | 0.5 | $0 |
| KC WAGGONER | BOARD OF TRU Trustee or director | 0.5 | $0 |
| RAY KAMMER JR | PRESIDENT Officer | 30 | $0 |
Address and contacts
- Address (IRS master file)
- 16 E SOUTH ST, LEBANON, OH 45036-2249
- In care of
- % BRIAN COLLINS
- Mailing address (990-N for 2014)
- 127 South Mechanic Street, Lebanon OH 45036
- Principal officer (990 for 2024)
- RAY KAMMER JR, 1783 MOUNTS RD, MORROW, OH 45152
- Principal officer (990-N for 2014)
- Brian Collins, 127 South Mechanic Street, Lebanon OH 45036
- Signed the 990
- RAY KAMMER JR, PRESIDENT
- Return prepared by
- BRAMEL & ACKLEY PSC
Mission
DEPARTING FROM HISTORIC DOWNTOWN LEBANON, OHIO, THE LM&M RAILWAY OFFERS NOSTALGIC TRAIN RIDES UTILIZING VINTAGE RAILROAD EQUIPMENT, THROUGHOUT SOUTHWESTERN OHIO. TRAIN RIDES ARE SCHEDULED THROUGHOUT THE YEAR AND ENCOMPASS WEEKDAY ONE HOUR EXCURSIONS TO WEEKEND THEMED ACTIVITIES. RIDES ARE AIMED TOWARDS CREATING A FAMILY FRIENDLY ATMOSHPERE WHERE PASSENGERS CAN CREATE LASTING MEMORIES AND SCHOOL ORGANIATIONS AND YOUTH GROUPS CAN PLAN EDUCATIONAL ACTIVITIES AROUND. DURING THE PAST 5 YEARS, THE LM&M RAILWAY HAS OFFERED EXCURSIONS ON AN AVERAGE OF 130 DAYS PER YEAR. THE REMAINING TIME DURING THE YEAR IS USED FOR THE PREPARATION OF FUTURE TRAIN RIDE EXCURSIONS, EQUIPMENT MAINTENANCE, RESTORATION AND ADMINISTRATIVE ACTIVITIES.
Program accomplishments
- REVENUES FROM TICKETS AND MERCHANDISE SOLD TO INDIVIDUALS, FAMILIES, AND ORGANIZATIONS FOR GUIDED TRAIN RIDES AND EVENTS TO SUPPORT OUR MISSION TO PRESERVE, RESTORE, AND OPERATE THE HISTORIC RAILROAD EQUIPMENT FOR THE EDUCATION AND ENTERTAINMENT FOR THE GENERAL PUBLIC.Expenses $1,282,871 · revenue $1,601,616
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 | Not 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
- 46-4062032
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $1,086,922
- Income (IRS master file)
- $1,609,616
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $1,578,509 | $1,485,659 | $938,960 | IRS |
| 990 | December 2022 | $2,146,285 | $1,610,212 | $891,335 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: Brian Collins | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about CINCINNATI SCENIC RAILWAY
- What is the EIN of CINCINNATI SCENIC RAILWAY?
- The employer identification number (EIN) of CINCINNATI SCENIC RAILWAY is 46-4062032.
- Is CINCINNATI SCENIC RAILWAY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to CINCINNATI SCENIC RAILWAY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CINCINNATI SCENIC RAILWAY 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 CINCINNATI SCENIC RAILWAY 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 CINCINNATI SCENIC RAILWAY 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 CINCINNATI SCENIC RAILWAY?
- The 990 for the year ended December 31, 2024 names RAY KAMMER JR.
- Who are the officers and directors of CINCINNATI SCENIC RAILWAY?
- The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does CINCINNATI SCENIC RAILWAY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,609,616, expenses of $1,417,192 and total assets of $1,086,922 at year end.
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