Civic Intelligence

B & O Trail Association

EIN 35-1908784 • 501(c)3 • Brownsburg, IN

Profile

B&o trail association, inc.'s purpose is to build and create recreational trails from a portion of the abandoned b&o railway.

PO Box 142Brownsburg, IN 46112-0142

www.botrail.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.23x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

1.41x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

95th percentile

71%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

88th percentile

37%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

32nd percentile

-0.9%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$8,491,920

Up $1,922,955 (+29%) from 2023

Liabilities

Up

$1,977,113

Up $924,800 (+88%) from 2023

Net Assets

Up

$6,514,807

Up $998,155 (+18%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin95th percentile

Revenue

Down

$1,397,379

Down $137,787 (-9.0%) from 2023

Expenses

Up

$399,224

Up $346,023 (+650%) from 2023

Net Income

Down

$998,155

Down $483,810 (-33%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$10M$5.0M$0Assets 2020: $2,345,536Liabilities 2020: $0Net Assets 2020: $2,345,5362020Assets 2021: $4,197,561Liabilities 2021: $1,559,221Net Assets 2021: $2,638,3402021Assets 2022: $4,528,014Liabilities 2022: $493,327Net Assets 2022: $4,034,6872022Assets 2023: $6,568,965Liabilities 2023: $1,052,313Net Assets 2023: $5,516,6522023Assets 2024: $8,491,920Liabilities 2024: $1,977,113Net Assets 2024: $6,514,8072024

Highlighted filing

2024

Assets$8,491,920
Liabilities$1,977,113
Net Assets$6,514,807
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$2.0M$1.5M$1.0M$500K$0Revenue 2020: $39,235Expenses 2020: $7,675Net Income 2020: $31,5602020Revenue 2021: $324,329Expenses 2021: $31,525Net Income 2021: $292,8042021Revenue 2022: $1,423,556Expenses 2022: $27,209Net Income 2022: $1,396,3472022Revenue 2023: $1,535,166Expenses 2023: $53,201Net Income 2023: $1,481,9652023Revenue 2024: $1,397,379Expenses 2024: $399,224Net Income 2024: $998,1552024

Highlighted filing

2024

Revenue$1,397,379
Expenses$399,224
Net Income$998,155
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,491,920
Liabilities
$1,977,113
Net assets
$6,514,807
Revenue
$1,397,379
Expenses
$399,224
Net income
$998,155
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.49$1.98$6.51$1.40$0.40$1.00
2023Detailed filing. Detailed filing data is available for this year.$6.57$1.05$5.52$1.54$0.05$1.48
2022Detailed filing. Detailed filing data is available for this year.$4.53$0.49$4.03$1.42$0.03$1.40
2021Detailed filing. Detailed filing data is available for this year.$4.20$1.56$2.64$0.32$0.03$0.29
2020Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.04$0.01$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 20, 2025
Return Version
2024v5.1
Gross Receipts
$1,397,379
Mission and Program Overview

Mission

B&o trail association, inc.'s purpose is to build and create recreational trails from a portion of the abandoned b&o railway.

B&o trail association, incs purpose is to build and create recreational trails from a portion of the abandoned b&o railway

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,979,477$6,131,906▲ $1,152,429
Cash and Non-Interest-Bearing Accounts$1,589,428$2,360,014▲ $770,586
Prepaid Expenses and Deferred Charges$60--
Total Assets$6,568,965$8,491,920▲ $1,922,955
Liabilities
Deferred Revenue$1,052,313$1,977,113▲ $924,800
Total Liabilities$1,052,313$1,977,113▲ $924,800
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,516,652$6,514,807▲ $998,155
Total Net Assets Fund Balance$5,516,652$6,514,807▲ $998,155
Total Liabilities and Net Assets / Fund Balance$6,568,965$8,491,920▲ $1,922,955

Asset Categories

AssetBook ValueDepreciationBasis
Land$6,131,906--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jeff SmallwoodPresident
Dave JacksonVice President
Beverly KatterhenryBoard Member
Bill DumondBoard Member
Dennis FaulkenbergBoard Member
Eileen SavoldiBoard Member
Garen CarnesBoard Member
Hall VirgilBoard Member
Joe FaulkinburyBoard Member
Joe SzentivanyiBoard Member
John HaleBoard Member
John LilesBoard Member
Karen HumphreysBoard Member
Linda StansburyBoard Member
Ryan WatsonBoard Member
Steve SchaecherBoard Member
Tom VertacnikBoard Member
Tracie MorrisBoard Member
Judy KenningerSecretary
Steve BlacketerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,216,758
Program Service Revenue
$138,929
Investment Income
$41,597
Other Revenue
$95
Change in Net Assets
$998,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$352,486
Other Expenses$46,738
Total Fundraising Expense$18,252
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$352,486--$352,486
Fees for Services Other$10,530-$18,252$28,782
Other Expenses$3,454--$3,454
Advertising$2,911--$2,911
Insurance$2,492--$2,492
Fees for Services Legal$2,128--$2,128
Fees for Services Accounting$880--$880
Occupancy$828--$828
Office Expenses$729--$729
All Other Expenses$573--$573
Total Functional Expenses$380,972$0$18,252$399,224
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bo Bike Ride$41,595$41,595$13,068$28,527
Old Fash Day$5,800$5,800$1,575$4,225
Total Events$52,325$52,325$17,478$34,847
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
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 governing body review Part VI line 11

“The board does not review the 990 prior to filing. The 990 is reviewed by the president of the b&o trail association, inc.”

Form 990 availability to public Part VI line 18

“No documents available to the public”

Governing documents etc available to public Part VI line 19

“No documents are available to the public”

Filing and Contact Details

Filer

Filer Name
B & O Trail Association
EIN
35-1908784
In Care Of
% JEFF SMALLWOOD
Phone
3179792467
Address
PO BOX 142, BROWNSBURG, IN 46112-0142

Signing Officer

Name
Jeff Smallwood
Title
President
Phone
3179792467
Signed
2025-06-20
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
In
Voting Board Members
14
Independent Board Members
14
Employees
0

Preparer

Firm
Winters Tax & Consulting LLC
Address
45 W CLINTON STREET, DANVILLE, IN 46122
Preparer
David M Winters CPA
Phone
3177172019
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“CRM SUBSCRIPTION $10,530”

Raw XML AppendixShowing 400 of 471 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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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01397379
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt02492
IRS990/InsuranceGrp/TotalAmt02492
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt041597
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04979477
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06131906
IRS990/LandBldgEquipCostOrOtherBssAmt06131906
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0B&O TRAIL ASSOCIATION, INCS PURPOSE IS TO BUILD AND CREATE RECREATIONAL TRAILS FROM A PORTION OF THE ABANDONED B&O RAILWAY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt06514807
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05516652
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06514807
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0828
IRS990/OccupancyGrp/TotalAmt0828
IRS990/OfficeExpensesGrp/ProgramServicesAmt0729
IRS990/OfficeExpensesGrp/TotalAmt0729
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0POSTAGE
IRS990/OtherExpensesGrp/Desc1TRAIL MAINTENANCE
IRS990/OtherExpensesGrp/Desc2PROPERTY TAX
IRS990/OtherExpensesGrp/Desc3CREDIT CARD PROCESSING
IRS990/OtherExpensesGrp/ProgramServicesAmt0957
IRS990/OtherExpensesGrp/ProgramServicesAmt1954
IRS990/OtherExpensesGrp/ProgramServicesAmt22050
IRS990/OtherExpensesGrp/ProgramServicesAmt33454
IRS990/OtherExpensesGrp/TotalAmt0957
IRS990/OtherExpensesGrp/TotalAmt1954
IRS990/OtherExpensesGrp/TotalAmt22050
IRS990/OtherExpensesGrp/TotalAmt33454
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt095
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt095
IRS990/OtherRevenueTotalAmt095
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt060
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0NLT CAPITAL CAMPAIGN
IRS990/ProgramServiceRevenueGrp/Desc1MEMORIAL BENCHES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0128929
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110000
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt035658
IRS990/PYOtherExpensesAmt053201
IRS990/PYOtherRevenueAmt01291
IRS990/PYProgramServiceRevenueAmt0114936
IRS990/PYRevenuesLessExpensesAmt01481965
IRS990/PYTotalExpensesAmt053201
IRS990/PYTotalRevenueAmt01535166
IRS990/ReconcilationRevenueExpnssAmt0998155
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0128929
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01164398
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01328387
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01274746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0221912
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt039180
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04028623
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt041597
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt035658
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt077310
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98080
IRS990ScheduleA/PublicSupportPY170Pct00.98750
IRS990ScheduleA/PublicSupportTotal170Amt04028623
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01164398
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01328387
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01274746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0221912
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt039180
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04028623
IRS990ScheduleA/TotalSupportAmt04107347
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt01414
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01414
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt06131906
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt06131906
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06131906
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017478
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BO BIKE RIDE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OLD FASH DAY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt041595
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05800
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt04930
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052325
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt041595
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05800
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt04930
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt052325
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt034847
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02835
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017478
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013068
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01575
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD DOES NOT REVIEW THE 990 PRIOR TO FILING. THE 990 IS REVIEWED BY THE PRESIDENT OF THE B&O TRAIL ASSOCIATION, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CRM SUBSCRIPTION $10,530
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

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