Civic Intelligence

Friends of the Joseph Branch

EIN 16-1668474 • 501(c)3 • Enterprise, OR

Profile

Operation of excursion train

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

81st percentile

31%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

-2.5%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$96,823

Up $22,773 (+31%) from 2023

Liabilities

Up

$963

Up $648 (+206%) from 2023

Net Assets

Up

$95,860

Up $22,125 (+30%) from 2023

Revenue

Down

$183,416

Down $4,623 (-2.5%) from 2023

Expenses

Down

$161,291

Down $22,298 (-12%) from 2023

Net Income

Up

$22,125

Up $17,675 (+397%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2013: $22,007Net Assets 2013: $22,0072013Assets 2014: $17,852Net Assets 2014: $17,8522014Assets 2015: $19,237Net Assets 2015: $19,2372015Assets 2016: $21,883Liabilities 2016: $02016Assets 2017: $27,414Net Assets 2017: $27,4142017Assets 2018: $38,689Net Assets 2018: $38,6892018Assets 2019: $48,620Net Assets 2019: $48,6202019Assets 2020: $53,959Net Assets 2020: $53,9592020Assets 2021: $56,467Net Assets 2021: $56,4672021Assets 2022: $69,285Net Assets 2022: $69,2852022Assets 2023: $74,050Liabilities 2023: $315Net Assets 2023: $73,7352023Assets 2024: $96,823Liabilities 2024: $963Net Assets 2024: $95,8602024

Highlighted filing

2024

Assets$96,823
Liabilities$963
Net Assets$95,860

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2013: $62,221Expenses 2013: $56,733Net Income 2013: $5,4882013Revenue 2014: $70,342Expenses 2014: $74,497Net Income 2014: -$4,1552014Revenue 2015: $77,756Expenses 2015: $76,371Net Income 2015: $1,3852015Revenue 2016: $91,465Expenses 2016: $88,819Net Income 2016: $2,6462016Revenue 2017: $94,692Expenses 2017: $89,161Net Income 2017: $5,5312017Revenue 2018: $116,470Expenses 2018: $105,195Net Income 2018: $11,2752018Revenue 2019: $79,928Expenses 2019: $69,997Net Income 2019: $9,9312019Revenue 2020: $24,520Expenses 2020: $19,181Net Income 2020: $5,3392020Revenue 2021: $49,631Expenses 2021: $47,123Net Income 2021: $2,5082021Revenue 2022: $124,954Expenses 2022: $112,136Net Income 2022: $12,8182022Revenue 2023: $188,039Expenses 2023: $183,589Net Income 2023: $4,4502023Revenue 2024: $183,416Expenses 2024: $161,291Net Income 2024: $22,1252024

Highlighted filing

2024

Revenue$183,416
Expenses$161,291
Net Income$22,125

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 9, 2025
Return Version
2024v5.0
Gross Receipts
$187,711
Mission and Program Overview

Mission

Operation of excursion train

Program Services

DescriptionGrantsExpenses
Operation of excursion train events in order to promote the Joseph Branch Railroad-$161,291
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ed SpauldingPresidentPT$0--
Ralph SwinehartTreasurerPT$0--
Janet DodsonSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Friends of the Joseph Branch
EIN
16-1668474
Phone
5413981550
Address
PO Box 422, Enterprise, OR 97828

Signing Officer

Name
Ralph Swinehart
Title
Treasurer
Phone
5413981550
Signed
2025-03-09
Discuss with paid preparer
Yes

Preparer

Firm
SF Gilstrap CPA Inc
Address
PO Box 66, Enterprise, OR 97828
Preparer
Susan F Gilstrap
Phone
5414263345
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

Depreciation 174

Form 990-EZ, Part I, Line 16, Other Expenses

Bank service charges 3,664

Form 990-EZ, Part I, Line 16, Other Expenses

Dues and fees 2,676

Form 990-EZ, Part I, Line 16, Other Expenses

Insurance 864

Form 990-EZ, Part I, Line 16, Other Expenses

Advertising and marketing 20,974

Form 990-EZ, Part I, Line 16, Other Expenses

Train engine fuel 10,353

Form 990-EZ, Part I, Line 16, Other Expenses

Train supplies 1,579

Form 990-EZ, Part I, Line 16, Other Expenses

Janitorial 4,505

Form 990-EZ, Part I, Line 16, Other Expenses

Passenger meals 33,140

Form 990-EZ, Part I, Line 16, Other Expenses

Office expense 853

Form 990-EZ, Part I, Line 16, Other Expenses

Entertainment 524

Form 990-EZ, Part I, Line 16, Other Expenses

Administration costs 2,726

Form 990-EZ, Part I, Line 16, Other Expenses

Small tools and equipment 228

Form 990-EZ, Part I, Line 16, Other Expenses

Medical 487

Form 990-EZ, Part II, Line 24, Other Assets

HVAC System Beginning of year 0, End of year 12,326

Form 990-EZ, Part II, Line 26, Liabilities

Payroll tax liabilities Beginning of year 315, End of year 963

Raw XML Appendix190 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0eaglecaptrainrides.com/about/friends-of-the-joseph-branch
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt07969
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Depreciation 174
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Bank service charges 3,664
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Dues and fees 2,676
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance 864
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Advertising and marketing 20,974
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Train engine fuel 10,353
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Train supplies 1,579
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Janitorial 4,505
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Passenger meals 33,140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Office expense 853
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Entertainment 524
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Administration costs 2,726
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Small tools and equipment 228
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Medical 487
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14HVAC System Beginning of year 0, End of year 12,326
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Payroll tax liabilities Beginning of year 315, End of year 963
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ralph Swinehart
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05413981550
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Friends of the Joseph Branch
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0161668474
ReturnHeader/Filer/PhoneNum05413981550
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 422
ReturnHeader/Filer/USAddress/CityNm0Enterprise
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097828
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270408813
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SF Gilstrap CPA Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 66
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Enterprise
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097828
ReturnHeader/PreparerPersonGrp/PhoneNum05414263345
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Susan F Gilstrap
ReturnHeader/ReturnTs02025-03-11T08:34:22-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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