Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
EIN 16-1668474 • 501(c)3 • Enterprise, OR
Profile
Operation of excursion train
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
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
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Operation of excursion train
| Description | Grants | Expenses |
|---|---|---|
| Operation of excursion train events in order to promote the Joseph Branch Railroad | - | $161,291 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ed Spaulding | President | PT | $0 | - | - |
| Ralph Swinehart | Treasurer | PT | $0 | - | - |
| Janet Dodson | Secretary | PT | $0 | - | - |
“Depreciation 174”
“Bank service charges 3,664”
“Dues and fees 2,676”
“Insurance 864”
“Advertising and marketing 20,974”
“Train engine fuel 10,353”
“Train supplies 1,579”
“Janitorial 4,505”
“Passenger meals 33,140”
“Office expense 853”
“Entertainment 524”
“Administration costs 2,726”
“Small tools and equipment 228”
“Medical 487”
“HVAC System Beginning of year 0, End of year 12,326”
“Payroll tax liabilities Beginning of year 315, End of year 963”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Ralph Swinehart |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5414264085 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 422 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Enterprise |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97828 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 74050 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 84497 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 4820 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 4295 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 22125 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2026 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 74050 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 96823 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 2109 |
| IRS990EZ/GrossReceiptsAmt | 0 | 187711 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 6404 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2085 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 3155 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 73735 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 95860 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 73735 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 95860 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 59084 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 020.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 010.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 010.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Ed Spaulding |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Ralph Swinehart |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Janet Dodson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 12326 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 82747 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Operation of excursion train |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 88 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 171247 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Operation of excursion train events in order to promote the Joseph Branch Railroad |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 161291 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 17346 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 315 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 963 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 161291 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 161291 |
| IRS990EZ/TotalRevenueAmt | 0 | 183416 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | eaglecaptrainrides.com/about/friends-of-the-joseph-branch |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 7969 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 6716 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4379 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5235 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3290 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 27589 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2084 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 442 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 2551 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 177652 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 192987 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 125788 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 45609 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 10528 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 552564 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2084 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 442 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 7 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 10 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 2551 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00440 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00100 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99560 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99900 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 580153 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 185621 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 199703 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 130167 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50844 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13818 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 580153 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 187705 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 200145 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 130175 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 50851 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 13828 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 582704 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Depreciation 174 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Bank service charges 3,664 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Dues and fees 2,676 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance 864 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Advertising and marketing 20,974 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Train engine fuel 10,353 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Train supplies 1,579 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Janitorial 4,505 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Passenger meals 33,140 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Office expense 853 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Entertainment 524 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Administration costs 2,726 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Small tools and equipment 228 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Medical 487 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | HVAC System Beginning of year 0, End of year 12,326 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Payroll tax liabilities Beginning of year 315, End of year 963 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990-EZ, Part II, Line 26, Liabilities |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Ralph Swinehart |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5413981550 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Friends of the Joseph Branch |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 161668474 |
| ReturnHeader/Filer/PhoneNum | 0 | 5413981550 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 422 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Enterprise |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97828 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 270408813 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SF Gilstrap CPA Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 66 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Enterprise |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97828 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5414263345 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-03-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Susan F Gilstrap |
| ReturnHeader/ReturnTs | 0 | 2025-03-11T08:34:22-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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