Civic Intelligence

Railway Tie Association Inc

990 • Fiscal year 2014 • EIN 31-4440065

Jan 01, 2014 to Dec 31, 2014 • Filed on May 04, 2015

115 Commerce DrFayetteville, GA 30214

(770) 460-5553

Siviq Scores

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

Liabilities / Assets

31st percentile

0.07x

Higher debt load relative to assets than 31% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

36th percentile

0.10x

Higher debt load relative to revenue than 36% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Net Margin

35th percentile

0.4%

Higher net margin than 35% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

67th percentile

$180,148

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Asset Growth

58th percentile

6.0%

Faster asset growth than 58% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

49th percentile

3.8%

Faster revenue growth than 49% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,185,029

Up $97,637 (+9.0%) from 2012

Net Assets

Up

$1,099,857

Up $86,379 (+8.5%) from 2012

Liabilities

Up

$85,172

Up $11,258 (+15%) from 2012

Revenue

$847,616

No earlier filing loaded for comparison.

Expenses

Up

$844,400

Up $27,765 (+3.4%) from 2012

Net Income

$3,216

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,087,392Liabilities 2012: $73,914Net Assets 2012: $1,013,4782012Assets 2014: $1,185,029Liabilities 2014: $85,172Net Assets 2014: $1,099,8572014Assets 2015: $1,288,823Liabilities 2015: $22,469Net Assets 2015: $1,266,3542015Assets 2016: $1,409,900Liabilities 2016: $146,080Net Assets 2016: $1,263,8202016Assets 2017: $1,404,658Liabilities 2017: $46,742Net Assets 2017: $1,357,9162017Assets 2018: $1,382,625Liabilities 2018: $45,383Net Assets 2018: $1,337,2422018Assets 2019: $1,542,085Liabilities 2019: $11,680Net Assets 2019: $1,530,4052019Assets 2020: $1,105,527Liabilities 2020: $149,900Net Assets 2020: $955,6272020Assets 2021: $1,038,255Liabilities 2021: $149,900Net Assets 2021: $888,3552021Assets 2022: $1,074,581Liabilities 2022: $147,336Net Assets 2022: $927,2452022Assets 2024: $1,018,883Liabilities 2024: $150,000Net Assets 2024: $868,8832024

Highlighted filing

2014

Assets$1,185,029
Liabilities$85,172
Net Assets$1,099,857

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $816,6352012Revenue 2014: $847,616Expenses 2014: $844,400Net Income 2014: $3,2162014Revenue 2015: $1,127,225Expenses 2015: $960,728Net Income 2015: $166,4972015Revenue 2016: $970,386Expenses 2016: $972,920Net Income 2016: -$2,5342016Revenue 2017: $947,823Expenses 2017: $853,727Net Income 2017: $94,0962017Revenue 2018: $806,504Expenses 2018: $827,178Net Income 2018: -$20,6742018Revenue 2019: $986,376Expenses 2019: $805,109Net Income 2019: $181,2672019Revenue 2020: $668,224Expenses 2020: $1,104,872Net Income 2020: -$436,6482020Revenue 2021: $920,896Expenses 2021: $988,168Net Income 2021: -$67,2722021Revenue 2022: $876,737Expenses 2022: $845,091Net Income 2022: $31,6462022Revenue 2024: $972,227Expenses 2024: $1,047,039Net Income 2024: -$74,8122024

Highlighted filing

2014

Revenue$847,616
Expenses$844,400
Net Income$3,216
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 4, 2015
Return Version
2014v5.0
Gross Receipts
$847,616
Mission and Program Overview

Mission

Education to promote the value and environmentally sound use of wood crossties

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$700,893$759,245▲ $58,352
Cash and Non-Interest-Bearing Accounts$206,411$255,068▲ $48,657
Savings and Temporary Cash Investments$158,141$116,018▼ $42,123
Accounts Receivable$27,623$32,634▲ $5,011
Land, Buildings, and Equipment, Net$24,117$22,064▼ $2,053
Prepaid Expenses and Deferred Charges$1,050--
Total Assets$1,118,235$1,185,029▲ $66,794
Liabilities
Other Liabilities-$58,627-
Accounts Payable and Accrued Expenses$21,594$26,545▲ $4,951
Total Liabilities$21,594$85,172▲ $63,578
Net Assets / Fund Balance
Unrestricted Net Assets$1,096,641$1,099,857▲ $3,216
Total Net Assets Fund Balance$1,096,641$1,099,857▲ $3,216
Total Liabilities and Net Assets / Fund Balance$1,118,235$1,185,029▲ $66,794

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,064$47,693$69,757
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James GaunttExecutive DirectorFT$180,148$180,148
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$477,548
Investment Income
$27,877
Other Revenue
$342,191
Change in Net Assets
$3,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$551,318
Salaries, Compensation, and Employee Benefits$293,082
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings-$231,750-$231,750
Current Officers, Directors, Trustees, and Key Employees-$180,148-$180,148
Other Salaries and Wages-$103,394-$103,394
All Other Expenses-$97,523-$97,523
Advertising-$48,500-$48,500
Travel-$34,214-$34,214
Information Technology-$22,721-$22,721
Occupancy-$19,005-$19,005
Fees for Services Legal-$10,260-$10,260
Payroll Taxes-$9,540-$9,540
Other Expenses-$9,467-$9,467
Fees for Services Accounting-$7,600-$7,600
Depreciation Depletion-$7,547-$7,547
Insurance-$7,118-$7,118
Office Expenses-$1,921-$1,921
Total Functional Expenses$0$844,400$0$844,400
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rebate Payable$58,627
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 is reviewed by the members of the governing body before it is filed

Conflict of interest policy compliance Part VI line 12C

The organizations compliance policies are discussed at the annual board meeting

CEO executive director top management comp Part VI line 15A

Compensation for all employees and directors is discussed and determined at the annual board meeting

Other officer or key employee compensation Part VI line 15B

Compensation for all employees and directors is discussed and determined at the annual board meeting

Governing documents etc available to public Part VI line 19

Form 990 is available for public inspection upon request

Filing and Contact Details

Filer

Filer Name
Railway Tie Association Inc
EIN
31-4440065
Address
115 COMMERCE DR, FAYETTEVILLE, GA 30214

Signing Officer

Name
James Gauntt
Title
Executive Direc
Phone
7704605553
Signed
2015-05-04
Discuss with paid preparer
Yes

Organization Details

Formed
1929
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
3

Preparer

Firm
Michael P Elder P C
Address
9945 SPANISH FORT BLVD STE C, SPANISH FORT, AL 36527
Preparer
Michael P Elder
Phone
2516048172
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Other expenses consisting of crosstie costs, postage, printing, scholarships, dues rebate and miscellaneous

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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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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RAILWAY TIE ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0RAIL
ReturnHeader/Filer/EIN0314440065
ReturnHeader/Filer/USAddress/AddressLine1Txt0115 COMMERCE DR
ReturnHeader/Filer/USAddress/CityNm0FAYETTEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030214
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461665795
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL P ELDER P C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09945 SPANISH FORT BLVD STE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPANISH FORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd036527
ReturnHeader/PreparerPersonGrp/PhoneNum02516048172
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL P ELDER
ReturnHeader/ReturnTs02015-08-12T10:44:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.15$0.87$0.97$1.05$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.15$0.93$0.88$0.85$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.15$0.89$0.92$0.99$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.15$0.96$0.67$1.10$0.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.01$1.53$0.99$0.81$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.05$1.34$0.81$0.83$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.05$1.36$0.95$0.85$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.15$1.26$0.97$0.97$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.02$1.27$1.13$0.96$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.09$1.10$0.85$0.84$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.07$1.01$0.82