Civic Intelligence

Eastern Division-Tca

990 • Fiscal year 2021 • EIN 23-2400583

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

38 Coventry DrSpencerport, NY 14559-2309

(585) 349-1022

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Net Margin

7th percentile

-57%

Higher net margin than 7% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Top Officer Pay

95th percentile

$2,700

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Asset Growth

16th percentile

-17%

Faster asset growth than 16% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

51st percentile

6.9%

Faster revenue growth than 51% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$358,035

Down $71,465 (-17%) from 2020

Net Assets

Down

$358,035

Down $71,465 (-17%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$126,190

Up $8,109 (+6.9%) from 2020

Expenses

Up

$197,655

Up $135,007 (+216%) from 2020

Net Income

Down

-$71,465

Down $126,898 (-229%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $328,197Liabilities 2010: $0Net Assets 2010: $328,1972010Assets 2011: $366,288Liabilities 2011: $0Net Assets 2011: $366,2882011Assets 2012: $383,211Liabilities 2012: $0Net Assets 2012: $383,2112012Assets 2013: $348,464Liabilities 2013: $0Net Assets 2013: $348,4642013Assets 2014: $322,745Liabilities 2014: $0Net Assets 2014: $322,7452014Assets 2015: $284,317Liabilities 2015: $0Net Assets 2015: $284,3172015Assets 2016: $275,184Liabilities 2016: $0Net Assets 2016: $275,1842016Assets 2017: $268,317Liabilities 2017: $0Net Assets 2017: $268,3172017Assets 2018: $304,836Liabilities 2018: $0Net Assets 2018: $304,8362018Assets 2019: $374,267Liabilities 2019: $200Net Assets 2019: $374,0672019Assets 2020: $429,500Liabilities 2020: $0Net Assets 2020: $429,5002020Assets 2021: $358,035Liabilities 2021: $0Net Assets 2021: $358,0352021Assets 2022: $369,376Liabilities 2022: $0Net Assets 2022: $369,3762022Assets 2023: $480,161Liabilities 2023: $0Net Assets 2023: $480,1612023Assets 2024: $470,905Liabilities 2024: $0Net Assets 2024: $470,9052024

Highlighted filing

2021

Assets$358,035
Liabilities$0
Net Assets$358,035

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $438,037Expenses 2010: $451,375Net Income 2010: -$13,3382010Revenue 2011: $472,145Expenses 2011: $442,864Net Income 2011: $29,2812011Expenses 2012: $482,8162012Revenue 2013: $510,464Expenses 2013: $545,211Net Income 2013: -$34,7472013Revenue 2014: $479,550Expenses 2014: $505,269Net Income 2014: -$25,7192014Revenue 2015: $465,945Expenses 2015: $504,373Net Income 2015: -$38,4282015Revenue 2016: $508,444Expenses 2016: $517,577Net Income 2016: -$9,1332016Revenue 2017: $495,281Expenses 2017: $502,148Net Income 2017: -$6,8672017Revenue 2018: $516,134Expenses 2018: $479,615Net Income 2018: $36,5192018Revenue 2019: $514,305Expenses 2019: $445,074Net Income 2019: $69,2312019Revenue 2020: $118,081Expenses 2020: $62,648Net Income 2020: $55,4332020Revenue 2021: $126,190Expenses 2021: $197,655Net Income 2021: -$71,4652021Revenue 2022: $454,661Expenses 2022: $443,320Net Income 2022: $11,3412022Revenue 2023: $505,738Expenses 2023: $394,953Net Income 2023: $110,7852023Revenue 2024: $494,488Expenses 2024: $503,744Net Income 2024: -$9,2562024

Highlighted filing

2021

Revenue$126,190
Expenses$197,655
Net Income-$71,465
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.0
Gross Receipts
$127,269
Mission and Program Overview

Mission

Advancement of toy train collecting. Normally two(train collectors)meets are held each year for organization's members. No meets were held in 2020 due to covid 19 pandemic's restrictions on indoor gatherings.

Advancement of toy train collecting. Normally two(train collectors)meets are held each year for organization's members. Only one meet was held in 2021 due to covid 19 pandemic's restrictions on indoor gatherings. Attendence was approximately 9,000 members and guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$429,500$358,035▼ $71,465
Savings and Temporary Cash Investments$350,039$291,122▼ $58,917
Cash and Non-Interest-Bearing Accounts$69,121$57,652▼ $11,469
Inventories for Sale or Use$10,340$9,261▼ $1,079
Total Assets$429,500$358,035▼ $71,465
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$429,500$358,035▼ $71,465
Total Liabilities and Net Assets / Fund Balance$429,500$358,035▼ $71,465
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Frank NicholsTreasurerPT$2,700$2,700
David GoodhartSecretaryPT$750$750

Board Members and Trustees

NameTitle
Dan DanielsonPresident
Dave EadieDirector
Frank PattiDirector
Richard MohrmannDirector
Russel YouensDirector
Thomas Mayka JrDirector
John ZobelPast Preside
Robert BuehlerVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$125,661
Investment Income
$91
Other Revenue
$438
Change in Net Assets
$-71,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,810
Salaries, Compensation, and Employee Benefits$3,845
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$140,498
Travel---$34,211
Information Technology---$8,410
Current Officers, Directors, Trustees, and Key Employees---$3,450
Advertising---$2,540
Fees for Services Accounting---$2,500
Fees for Services Other---$2,300
Office Expenses---$2,225
Payroll Taxes---$395
Other Expenses---$81
Total Functional Expenses$0$0$0$197,655
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Debbie GeiserWife of Past PrCompensationNo$5,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Orgainization is comprised of members. There are no stockholders.

Form 990, Page 6, Part VI, Line 7A

Board members and officers are elected by general membership.

Form 990, Page 6, Part VI, Line 8B

Committees do not have authority to act on behalf of the governing body.

Form 990, Page 6, Part VI, Line 11B

The return is reviewed by the treasurer and president before filing

Form 990, Page 6, Part VI, Line 15B

Wages are set and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The association does not maintain an office. Business is conducted by the officers and directors from their personal residences or at the semi-annual meetings held at the york, pa. Fairgrounds. Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Eastern Division-tca
EIN
23-2400583
Phone
5853491022
Address
38 COVENTRY DR, SPENCERPORT, NY 14559-2309

Signing Officer

Name
Frank Nichols
Title
Treasurer
Phone
5853491022
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Danielson
Formed
1992
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
8
Employees
2
Volunteers
40

Preparer

Firm
Lloyd & Associates LLC
Address
8 W BROAD ST STE 900, HAZLETON, PA 18201-6427
Preparer
Edward R Jacobs CPA
Phone
5704552296
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Advancement of toy train collecting. Normally two(train collectors)meets are held each year for organization's members. Only one meet was held in 2021 due to covid 19 pandemic's restrictions on indoor gatherings. Attendence was approximately 9,000 members and guests.

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADVANCEMENT OF TOY TRAIN COLLECTING. NORMALLY TWO(TRAIN COLLECTORS)MEETS ARE HELD EACH YEAR FOR ORGANIZATION'S MEMBERS. ONLY ONE MEET WAS HELD IN 2021 DUE TO COVID 19 PANDEMIC'S RESTRICTIONS ON INDOOR GATHERINGS. ATTENDENCE WAS APPROXIMATELY 9,000 MEMBERS AND GUESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGAINIZATION IS COMPRISED OF MEMBERS. THERE ARE NO STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS AND OFFICERS ARE ELECTED BY GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE RETURN IS REVIEWED BY THE TREASURER AND PRESIDENT BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WAGES ARE SET AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ASSOCIATION DOES NOT MAINTAIN AN OFFICE. BUSINESS IS CONDUCTED BY THE OFFICERS AND DIRECTORS FROM THEIR PERSONAL RESIDENCES OR AT THE SEMI-ANNUAL MEETINGS HELD AT THE YORK, PA. FAIRGROUNDS. DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0429500
IRS990/TotalAssetsEOYAmt0358035
IRS990/TotalAssetsGrp/BOYAmt0429500
IRS990/TotalAssetsGrp/EOYAmt0358035
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IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0197655
IRS990/TotalGrossUBIAmt04714
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0429500
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0358035
IRS990/TotalProgramServiceExpensesAmt0197655
IRS990/TotalProgramServiceRevenueAmt0125661
IRS990/TotalReportableCompFromOrgAmt03450
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0121476
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0126190
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04714
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0429500
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0358035
IRS990/TravelGrp/TotalAmt034211
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013439 FIELDSTONE WAY
IRS990/USAddress/CityNm0GAINSVILLE
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd020155
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.EASTERNTCA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK NICHOLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05853491022
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EASTERN DIVISION-TCA
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0232400583
ReturnHeader/Filer/PhoneNum05853491022
ReturnHeader/Filer/USAddress/AddressLine1Txt038 COVENTRY DR
ReturnHeader/Filer/USAddress/CityNm0SPENCERPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0145592309
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452583807
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LLOYD & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08 W BROAD ST STE 900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAZLETON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0182016427
ReturnHeader/PreparerPersonGrp/PhoneNum05704552296
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD R JACOBS CPA
ReturnHeader/ReturnTs02022-11-14T16:32:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0FRANK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NICHOLS
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.71$0.00$4.71$4.94$5.04$0.09
2023Detailed filing. Detailed filing data is available for this year.$4.80$0.00$4.80$5.06$3.95$1.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.00$3.69$4.55$4.43$0.11
2021Detailed filing. Detailed filing data is available for this year.$3.58$0.00$3.58$1.26$1.98$0.71
2020Detailed filing. Detailed filing data is available for this year.$4.30$0.00$4.30$1.18$0.63$0.55
2019Detailed filing. Detailed filing data is available for this year.$3.74$0.00$3.74$5.14$4.45$0.69
2018Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$5.16$4.80$0.37
2017Detailed filing. Detailed filing data is available for this year.$2.68$0.00$2.68$4.95$5.02$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$5.08$5.18$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.84$0.00$2.84$4.66$5.04$0.38
2014Detailed filing. Detailed filing data is available for this year.$3.23$0.00$3.23$4.80$5.05$0.26
2013Detailed filing. Detailed filing data is available for this year.$3.48$0.00$3.48$5.10$5.45$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.00$3.83$4.83
2011Summary only. Only limited summary data is available for this year.$3.66$0.00$3.66$4.72$4.43$0.29
2010Summary only. Only limited summary data is available for this year.$3.28$0.00$3.28$4.38$4.51$0.13