Civic Intelligence

B&O Trail Association Inc.

990 • Fiscal year 2021 • EIN 35-1908784

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 09, 2022

Organization ProfileWWW.BOTRAIL.ORG
PO Box 142Brownsburg, IN 46112-0142

(317) 979-2467

Siviq Scores

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

Liabilities / Assets

79th percentile

0.37x

Higher debt load relative to assets than 79% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

96th percentile

4.81x

Higher debt load relative to revenue than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

97th percentile

90%

Higher net margin than 97% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

91st percentile

79%

Faster asset growth than 91% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

98th percentile

727%

Faster revenue growth than 98% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$4,197,561

Up $1,852,025 (+79%) from 2020

Net Assets

Up

$2,638,340

Up $292,804 (+12%) from 2020

Liabilities

Up

$1,559,221

Up $1,559,221 from 2020

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin97th percentile

Revenue

Up

$324,329

Up $285,094 (+727%) from 2020

Expenses

Up

$31,525

Up $23,850 (+311%) from 2020

Net Income

Up

$292,804

Up $261,244 (+828%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$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

2021

Assets$4,197,561
Liabilities$1,559,221
Net Assets$2,638,340
Open 2021 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$324,329
Expenses$31,525
Net Income$292,804
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 9, 2022
Return Version
2021v4.0
Gross Receipts
$324,329
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,217,707$2,425,687▲ $207,980
Cash and Non-Interest-Bearing Accounts$127,829$1,771,874▲ $1,644,045
Total Assets$2,345,536$4,197,561▲ $1,852,025
Liabilities
Deferred Revenue-$1,559,221-
Total Liabilities$0$1,559,221▲ $1,559,221
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,345,536$2,638,340▲ $292,804
Total Net Assets Fund Balance$2,345,536$2,638,340▲ $292,804
Total Liabilities and Net Assets / Fund Balance$2,345,536$4,197,561▲ $1,852,025

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,425,687--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Jeff SmallwoodPresident
Beverly KatterhenryBoard Member
Bill DumondBoard Member
Dave JacksonBoard Member
Eileen SavoldiBoard Member
Hall VirgilBoard Member
John HaleBoard Member
John LilesBoard Member
Linda StansburyBoard Member
Matt FoyBoard Member
Ryan WatsonBoard Member
Steve SchaecherBoard Member
Tom VertacnikSecretary
David a MaceTreasurer
Diana VirgilVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$221,912
Program Service Revenue
$99,689
Investment Income
$314
Other Revenue
$2,414
All Other Contributions
$500
Change in Net Assets
$292,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$31,525
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$1,220--$1,220
Fees for Services Accounting$563--$563
All Other Expenses$480--$480
Office Expenses$463--$463
Total Functional Expenses$31,525$0$0$31,525
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Page 6, Part VI, Line 2

“Hall virgil diana virgil spouses”

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

“The 990 is reviewed by the president of b&o trail association, inc.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
B & O Trail Association
EIN
35-1908784
Phone
3179792467
Address
PO BOX 142, BROWNSBURG, IN 46112-0142

Signing Officer

Name
Jeff Smallwood
Title
President
Phone
3172702877
Signed
2022-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Smallwood
Formed
1994
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
20

Preparer

Firm
RADER & RADER CPA'S
Address
6220 E US HIGHWAY 36 STE A, AVON, IN 46123
Preparer
David Winters
Phone
3172724650
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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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF SMALLWOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03172702877
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0B & O TRAIL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0B&OT
ReturnHeader/Filer/EIN0351908784
ReturnHeader/Filer/PhoneNum03179792467
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ReturnHeader/PreparerPersonGrp/PhoneNum03172724650
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID WINTERS
ReturnHeader/ReturnTs02022-11-10T08:20:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SMALLWOOD
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,197,561
Liabilities
$1,559,221
Net assets
$2,638,340
Revenue
$324,329
Expenses
$31,525
Net income
$292,804
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