Nonprofit · EIN 92-1923721
CENTRAL OHIO AREA LIVE STEAMERS INC
Also known as COALS
Tax-exempt · COSHOCTON, OH 43812
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $112,219 | $36,828 | $75,391 | $79,747 | $0 | $79,747 |
| December 31, 2023 | 990 | $17,273 | $12,917 | $4,356 | $4,356 | $0 | $4,356 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $109,779
- Membership dues
- $102,493
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $2,440
- Other revenue
- $2,440
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Management and general (functional)
- $36,828
Balance sheet and other
- Total assets, start of year
- $4,356
- Total assets, end of year
- $79,747
- Total liabilities, end of year
- $0
- Net assets, end of year
- $79,747
- Net assets without donor restrictions
- $79,747
- Gross receipts
- $113,404
- Employees
- 0
- Volunteers
- 81
- Year formed
- 2023
- State of legal domicile
- OH
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 |
|---|---|---|---|
| James Henry | President Trustee or director | 8 | $0 |
| Richard McCloy | Vice President Trustee or director | 15 | $0 |
| R Noelle Rogovin | Director Trustee or director | 2 | $0 |
| Mark Betlem | Director Trustee or director | 4 | $0 |
| Robert VanderKarr | Director Trustee or director | 5 | $0 |
| Robert Broehl | Treasurer Officer | 2 | $0 |
| Kelley Henry | Secratary Officer | 8 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Henry | President Trustee or director, Officer | 35 | $0 |
| Richard McCloy | Vice President Trustee or director, Officer | 40 | $0 |
| R Noelle Rogovin | Director Trustee or director | 4 | $0 |
| Mark Betlem | Director Trustee or director | 5 | $0 |
| Robert VanderKarr | Director Trustee or director | 31 | $0 |
| Robert Broehl | Treasurer Officer | 6 | $0 |
| Kelley Henry | Secratary Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 19313 COUNTY ROAD 6, COSHOCTON, OH 43812-9079
- In care of
- % JAMES DOUGLAS HENRY
- Principal officer (990 for 2024)
- James Henry, 19313 County Rd 6, Coshocton, OH 43812
- Signed the 990
- Rob Broehl, Treasurer
- Phone
- (614) 940-5545
Mission
To promote railroading by educating those interested in the many aspects of railroading while providing a place for individuals and groups to meet to achieve those interests.
Program accomplishments
- Boys Scouts of America Railroad Merit Badge Day. We invited the local BSA council to the railroad where the scouts we able to earn their Railroading merit badge. The railroad setup multiple stations teaching railroad safety, operations, building, and other activities. The program had over 80 scouts that spent the day at the railroad.0
- COALS holds nearly a dozen operating meets and activities each year bringing the public and those interested in railroading to our facility for gathering, communing and learning. Our operating activities normally run from April through November and are mostly held during extended weekend periods but can be made available during the week when adequate volunteer assistance is available. These individual events, usually attended by as little as 15 to as many as 200 people, are used to teach individuals different railroad operating techniques while also providing the opportunity to ride on a train. Some of the learning activities include the use of block signaling systems as well as dispatch operation and card order sessions. Not only does this provide for others to learn different railroad dispatching techniques but it also provides a historical perspective of railroading. Other activities include group outings for youth like Boy Scouts and Trail Life. We have in the past and will continue to host the public for the Coshocton County Fall Farm tour.0
- COALS also holds around ten working and learning sessions each year to teach other how to construct and maintain a railroad while at the same time helping to maintain and improve our facilities. Each session occurs over a two-day period, and it allows those who are learning construction techniques to learn from those more experienced. Over the past year COALS' volunteers have helped train others in the construction of a new building, nearly a mile of new railroad right-of-way, leveling and grading, as well as the design and construction of a new bridge and tunnel. Individuals have also been able to learn how to use different types of constuction equipment like dozer, backhoes and tractors. These sessions usually have an attendance of anywhere from five to twenty individuals depending on the weather and the time of year. Sessions also allow an individual to better understand the techniques needed to meet the "Track Standards" that we have posted on our website and that we find so commonly accessed by the public for their own use.0
- Had several senior housing groups come and visit the railroad. They were given rides around the track and shown how the operation and equipment operate.0
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
- 92-1923721
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $79,747
- Income (IRS master file)
- $113,404
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $112,219 | $36,828 | $79,747 | IRS |
| 990 | December 2023 | $17,273 | $12,917 | $4,356 | 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 92-1923721).
Questions about CENTRAL OHIO AREA LIVE STEAMERS INC
- What is the EIN of CENTRAL OHIO AREA LIVE STEAMERS INC?
- The employer identification number (EIN) of CENTRAL OHIO AREA LIVE STEAMERS INC is 92-1923721.
- Is CENTRAL OHIO AREA LIVE STEAMERS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to CENTRAL OHIO AREA LIVE STEAMERS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTRAL OHIO AREA LIVE STEAMERS INC 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 CENTRAL OHIO AREA LIVE STEAMERS INC 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 CENTRAL OHIO AREA LIVE STEAMERS INC 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 CENTRAL OHIO AREA LIVE STEAMERS INC?
- The 990 for the year ended December 31, 2024 names James Henry.
- Who are the officers and directors of CENTRAL OHIO AREA LIVE STEAMERS INC?
- The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does CENTRAL OHIO AREA LIVE STEAMERS INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $112,219, expenses of $36,828 and total assets of $79,747 at year end.
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