Nonprofit · EIN 88-2382127
RAILS FOUNDATION
Tax-exempt · WILMINGTON, DE 19801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,012,509 | $1,518,572 | $493,937 | $1,968,430 | $1,008,343 | $960,087 |
| December 31, 2024 | 990 | $1,624,638 | $1,593,130 | $31,508 | $487,589 | $21,439 | $466,150 |
| December 31, 2023 | 990 | $644,948 | $1,079,585 | -$434,637 | $559,843 | $125,201 | $434,642 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $995,832
- Membership dues
- $995,832
- Program service revenue
- $1,008,777
- Investment income
- $7,900
- 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
- $1,280
- Accounting fees
- $43,707
- Occupancy
- $932
- Travel
- $26,899
Balance sheet and other
- Total assets, start of year
- $487,589
- Total assets, end of year
- $1,968,430
- Total liabilities, end of year
- $1,008,343
- Net assets, end of year
- $960,087
- Net assets without donor restrictions
- $960,087
- Gross receipts
- $2,012,509
- Employees
- 0
- Year formed
- 2022
- State of legal domicile
- DE
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 |
|---|---|---|---|
| Amanda Perino | Executive Dir. Officer | 40 | $165,588 |
| Edwin Oh | Treasurer Officer | 0.5 | $6,000 |
| Rosa Gutierrez | Director Trustee or director | 2 | $0 |
| Miles Woodroffe | Director Trustee or director | 2 | $0 |
| Steve Davis | Director Trustee or director | 2 | $0 |
| Bruno Miranda | Director Trustee or director | 2 | $0 |
| Gabi Stefanini | Director Trustee or director | 2 | $0 |
| Ryan Sherlock | Director Trustee or director | 2 | $0 |
| Whitney Imura | Director Trustee or director | 2 | $0 |
| Jorge Valdivia | Director Trustee or director | 2 | $0 |
| Jason Meller | Director Trustee or director | 2 | $0 |
| Linh Dam | Director Trustee or director | 2 | $0 |
| David H Hansson | Chairman Officer | 3 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amanda Perino | Executive Dir. Officer | 40 | $165,588 |
| Edwin Oh | Treasurer Officer | 0.5 | $6,000 |
| Rosa Gutierrez | Director Trustee or director | 2 | $0 |
| Miles Woodroffe | Director Trustee or director | 2 | $0 |
| Kyle Daigle | Director Trustee or director | 2 | $0 |
| Bruno Miranda | Director Trustee or director | 2 | $0 |
| Darragh Curran | Director Trustee or director | 2 | $0 |
| Steve Davis | Director Trustee or director | 2 | $0 |
| Duncan Davidson | Director Trustee or director | 2 | $0 |
| Jorge Valdivia | Director Trustee or director | 2 | $0 |
| David H Hansson | Chairman Officer | 3 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amanda Perino | Executive Dir. Officer | 40 | $135,000 |
| Edwin Oh | Treasurer Officer | 0.5 | $6,000 |
| Rosa Gutierrez | Director Trustee or director | 2 | $0 |
| Miles Woodroffe | Director Trustee or director | 2 | $0 |
| Kyle Daigle | Director Trustee or director | 2 | $0 |
| Bruno Miranda | Director Trustee or director | 2 | $0 |
| Darragh Curran | Director Trustee or director | 2 | $0 |
| Steve Davis | Director Trustee or director | 2 | $0 |
| Duncan Davidson | Director Trustee or director | 2 | $0 |
| Jorge Valdivia | Director Trustee or director | 2 | $0 |
| David H Hansson | Chairman Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 1007 NORTH ORANGE ST 4TH FLOOR, WILMINGTON, DE 19801-1242
- Principal officer (990 for 2025)
- David H Hansson, 1007 North Orange St 4th Floor, Wilmington, DE 19801
- Signed the 990
- Edwin Oh, Treasurer
- Phone
- (773) 290-7276
- Return prepared by
- The Kim L Hix Accountancy Corp
Mission
NON-PROFIT ASSOCIATION ORGANIZED TO PROMOTE THE RUBY ON RAILS FRAMEWORK
Program accomplishments
- LAUNCHED THE "ON RAILS" PODCAST FEATURING TECHNICAL INTERVIEWS WITH PROMINENT RAILS COMMUNITY MEMBERS AND MAINTAINERS. CONTINUED MODERNIZATION OF RAILS GUIDES, UPDATING 12 GUIDES AND IMPROVING SEO/DOCUMENTATION DISCOVERABILITY. EXPANDED BEGINNER EDUCATION RESOURCES WITH TWO NEW RAILS TUTORIALS AND A NEW TUTORIALS LANDING PAGE. PUBLISHED A NEW RAILS CASE STUDY HIGHLIGHTING COOKPAD'S MIGRATION TO RAILS AND REAL-WORLD BUSINESS IMPACT. SPONSORED AND SUPPORTED REGIONAL RAILS COMMUNITY EVENTS IN BRAZIL AND COLOMBIA, INCLUDING RAILS GIRLS INITIATIVES AND TROPICAL ON RAILS. EXPANDED RAILS VIDEO AND EDUCATIONAL MEDIA EFFORTS THROUGH YOUTUBE SERIES, SHORTS, AND MAINTAINER/COMMUNITY INTERVIEW PROGRAMMING. ORGANIZED AND PRODUCED RAILS WORLD 2025 IN AMSTERDAM WITH 825 ATTENDEES. LAUNCHED THE FIRST RAILS AT SCALE SUMMIT FOCUSED ON LARGE-SCALE RAILS ENGINEERING PRACTICES FOR 150 ATTENDEES. RECOGNIZED MARCO ROTH FOR THE 2025 RAILS LUMINARY AWARD PROGRAM. GREW RAILS FOUNDATION MEMBERSHIP BY WELCOMING JUDGE.ME AS A CORE MEMBER AND SIX NEW CONTRIBUTING MEMBERS. WELCOMED NEW BOARD DIRECTORS FROM GITHUB, SHOPIFY, AND JUDGE.ME. CONTINUED INVESTMENT IN RAILS MARKETING, EDUCATION, EVENTS, AND ECOSYSTEM GROWTH INITIATIVES WORLDWIDE.
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
- 88-2382127
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y03)
- Assets (IRS master file)
- $1,968,430
- Income (IRS master file)
- $2,012,509
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,012,509 | $1,518,572 | $1,968,430 | XML |
| 990 | December 2024 | $1,624,638 | $1,593,130 | $487,589 | XML |
| 990 | December 2023 | $644,948 | $1,079,585 | $559,843 | XML |
| 990 | December 2022 | $900,000 | $30,721 | $893,879 | 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 88-2382127).
Questions about RAILS FOUNDATION
- What is the EIN of RAILS FOUNDATION?
- The employer identification number (EIN) of RAILS FOUNDATION is 88-2382127.
- Is RAILS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2023.
- Are donations to RAILS FOUNDATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does RAILS FOUNDATION 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 RAILS FOUNDATION 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 RAILS FOUNDATION 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 RAILS FOUNDATION?
- The 990 for the year ended December 31, 2025 names David H Hansson.
- Who are the officers and directors of RAILS FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 13 people; 2 received compensation from the organization, the highest $165,588 (Amanda Perino, Executive Dir.).
- How much revenue does RAILS FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,012,509, expenses of $1,518,572 and total assets of $1,968,430 at year end.
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