Nonprofit · EIN 75-3143310
LIGONIER VALLEY RAIL ROAD ASSOCIATION
Tax-exempt · LIGONIER, PA 15658
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $23,184 | $50,872 | -$27,688 | $725,589 | $447 | $725,142 |
| December 31, 2024 | 990 | $99,656 | $50,820 | $48,836 | $744,485 | $257 | $744,228 |
| December 31, 2023 | 990 | $66,789 | $48,498 | $18,291 | $687,297 | $82 | $687,215 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $15,827
- Membership dues
- $2,958
- Program service revenue
- $1,192
- Investment income
- $3,473
- Net income from fundraising events
- $504
- Net income from sales of inventory
- $2,188
- Other revenue
- $2,692
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
- Accounting fees
- $3,325
- Occupancy
- $13,358
- Depreciation
- $21,904
- Program services (functional)
- $43,920
- Management and general (functional)
- $5,572
- Fundraising (functional)
- $1,380
Balance sheet and other
- Total assets, start of year
- $744,485
- Total assets, end of year
- $725,589
- Total liabilities, end of year
- $447
- Net assets, end of year
- $725,142
- Land, buildings and equipment
- $510,259
- Publicly traded securities
- $128,911
- Net assets without donor restrictions
- $692,774
- Net assets with donor restrictions
- $32,368
- Gross receipts
- $27,243
- Employees
- 0
- Volunteers
- 20
- Year formed
- 2004
- State of legal domicile
- PA
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 |
|---|---|---|---|
| David Byers | President Trustee or director, Officer | 7 | $0 |
| Douglas Kurtz | Vice President Trustee or director, Officer | 5 | $0 |
| William McCullough | Treasurer Trustee or director, Officer | 4 | $0 |
| Jennifer Sopko | Secretary Trustee or director, Officer | 4 | $0 |
| Todd Griffith | Member Trustee or director | 4 | $0 |
| Thomas Irwin | Member Trustee or director, Officer | 5 | $0 |
| Armour Mellon | Member Trustee or director | 1 | $0 |
| Lois Moore | Member Trustee or director | 2 | $0 |
| Josh Byers | Member Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Byers | President Trustee or director, Officer | 5 | $0 |
| Douglas Kurtz | Vice President Trustee or director, Officer | 5 | $0 |
| William McCullough | Treasurer Trustee or director, Officer | 5 | $0 |
| Jennifer Sopko | Secretary Trustee or director, Officer | 5 | $0 |
| Todd Griffith | Member Trustee or director | 2 | $0 |
| Thomas Hunter | Member Trustee or director | 5 | $0 |
| Thomas Irwin | Member Trustee or director | 2 | $0 |
| Armour Mellon | Member Trustee or director | 1 | $0 |
| Bryan Vogelsang | Member Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID BYERS | PRESIDENT Trustee or director, Officer | 10 | $0 |
| THOMAS HUNTER | MEMBER Trustee or director, Officer | 5 | $0 |
| DOUGLAS KURTZ | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| WILLIAM S MCCULLOUGH | TREASURER Trustee or director, Officer | 10 | $0 |
| ARMOUR MELLON | MEMBER Trustee or director | 2 | $0 |
| DEBBIE NICELY | MEMBER Trustee or director | 2 | $0 |
| JENNIFER SOPKO | SECRETARY Trustee or director, Officer | 2 | $0 |
| ADAM STOREY | MEMBER Trustee or director | 2 | $0 |
| BRYAN VOGELSANG | MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 21, LIGONIER, PA 15658-0021
- Principal officer (990 for 2025)
- Douglas J Kurtz, PO Box 21, Ligonier, PA 15658
- Signed the 990
- Douglas Kurtz, Vice President
- Phone
- (724) 238-7819
- Website
- lvrra.org
Mission
To preserve the legacy of the Ligonier Valley Rail Road, conserve its vestiges, collect its relics & memorabilia, and educate the public about railroad history in the Ligonier Valley.
Program accomplishments
- - education and preservation of the history of the Ligonier Valley Rail Road (which operated until 1952.) - conservation and collection of relics and items related to historical railroad operationsExpenses $43,920 · revenue $21,992
- - operation of a museum with interactive displays and artifacts for railroad and history enthusiasts.revenue $1,192
- N/A0
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 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
- 75-3143310
- 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
- 2004
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $725,589
- Income (IRS master file)
- $27,243
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $23,184 | $50,872 | $725,589 | XML |
| 990 | December 2024 | $99,656 | $50,820 | $744,485 | XML |
| 990 | December 2023 | $66,789 | $48,498 | $687,297 | XML |
| 990 | December 2022 | $44,188 | $45,062 | $660,502 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 75-3143310).
Questions about LIGONIER VALLEY RAIL ROAD ASSOCIATION
- What is the EIN of LIGONIER VALLEY RAIL ROAD ASSOCIATION?
- The employer identification number (EIN) of LIGONIER VALLEY RAIL ROAD ASSOCIATION is 75-3143310.
- Is LIGONIER VALLEY RAIL ROAD ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to LIGONIER VALLEY RAIL ROAD ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIGONIER VALLEY RAIL ROAD ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LIGONIER VALLEY RAIL ROAD ASSOCIATION 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 LIGONIER VALLEY RAIL ROAD ASSOCIATION 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 LIGONIER VALLEY RAIL ROAD ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Douglas J Kurtz.
- Who are the officers and directors of LIGONIER VALLEY RAIL ROAD ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does LIGONIER VALLEY RAIL ROAD ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $23,184, expenses of $50,872 and total assets of $725,589 at year end.
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