Civic Intelligence

B&O Trail Association Inc.

990 • Fiscal year 2022 • EIN 35-1908784

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 10, 2023

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

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

75th percentile

0.35x

Higher debt load relative to revenue than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

99th percentile

98%

Higher net margin than 99% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

64th percentile

7.9%

Faster asset growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

97th percentile

339%

Faster revenue growth than 97% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$4,528,014

Up $330,453 (+7.9%) from 2021

Net Assets

Up

$4,034,687

Up $1,396,347 (+53%) from 2021

Liabilities

Down

$493,327

Down $1,065,894 (-68%) from 2021

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin99th percentile

Revenue

Up

$1,423,556

Up $1,099,227 (+339%) from 2021

Expenses

Down

$27,209

Down $4,316 (-14%) from 2021

Net Income

Up

$1,396,347

Up $1,103,543 (+377%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth64th 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

2022

Assets$4,528,014
Liabilities$493,327
Net Assets$4,034,687
Open 2022 Filing

Operations Trend

Revenue Growth97th 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

2022

Revenue$1,423,556
Expenses$27,209
Net Income$1,396,347
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 10, 2023
Return Version
2022v5.0
Gross Receipts
$1,437,766
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$2,425,687$3,495,836▲ $1,070,149
Cash and Non-Interest-Bearing Accounts$1,771,874$1,032,178▼ $739,696
Total Assets$4,197,561$4,528,014▲ $330,453
Liabilities
Deferred Revenue$1,559,221$493,327▼ $1,065,894
Total Liabilities$1,559,221$493,327▼ $1,065,894
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,638,340$4,034,687▲ $1,396,347
Total Net Assets Fund Balance$2,638,340$4,034,687▲ $1,396,347
Total Liabilities and Net Assets / Fund Balance$4,197,561$4,528,014▲ $330,453

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,495,836--
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
Judy KenningerSecretary
Steve BlacketerTreasurer
Dave JacksonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,274,746
Program Service Revenue
$115,071
Investment Income
$1,684
Other Revenue
$32,055
All Other Contributions
$10,000
Change in Net Assets
$1,396,347
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$27,209
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
Fees for Services Other$6,132--$6,132
Office Expenses$2,696--$2,696
Insurance$2,331--$2,331
Fees for Services Accounting$1,830--$1,830
Occupancy$828--$828
Other Expenses$778--$778
All Other Expenses$458--$458
Fees for Services Legal$394--$394
Total Functional Expenses$27,209$0$0$27,209
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,265
Fundraising Direct Expenses$14,210
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
B&o Bike Ride$37,599$37,599$5,817$31,782
Old Fashion Day$5,454$5,454$1,239$4,215
Total Events$43,053$43,053$10,815$32,238
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 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
2023-08-10
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
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Crm subscription 5,312 0 0 engineering 820 0 0 total 6,132 0 0”

Raw XML Appendix383 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0B&O TRAIL ASSOCIATION, INC.'S PURPOSE IS TO BUILD AND CREATE RECREATIONAL TRAILS FROM A PORTION OF THE ABANDONED B&O RAILWAY.
IRS990/AllOtherContributionsAmt010000
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0458
IRS990/AllOtherExpensesGrp/TotalAmt0458
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0JEFF SMALLWOOD
IRS990/BooksInCareOfDetail/PhoneNum03179792467
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 142
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROWNSBURG
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0461120142
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01771874
IRS990/CashNonInterestBearingGrp/EOYAmt01032178
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01274746
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01684
IRS990/CYOtherExpensesAmt027209
IRS990/CYOtherRevenueAmt032055
IRS990/CYProgramServiceRevenueAmt0115071
IRS990/CYRevenuesLessExpensesAmt01396347
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt027209
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01423556
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01559221
IRS990/DeferredRevenueGrp/EOYAmt0493327
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0CREATION OF RECREATIONAL TRAILS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt027209
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01830
IRS990/FeesForServicesAccountingGrp/TotalAmt01830
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0394
IRS990/FeesForServicesLegalGrp/TotalAmt0394
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt06132
IRS990/FeesForServicesOtherGrp/TotalAmt06132
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0BILL DUMOND
IRS990/Form990PartVIISectionAGrp/PersonNm1MATT FOY
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHN HALE
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVE JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm4BEVERLY KATTERHENRY
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN LILES
IRS990/Form990PartVIISectionAGrp/PersonNm6EILEEN SAVOLDI
IRS990/Form990PartVIISectionAGrp/PersonNm7STEVE SCHAECHER
IRS990/Form990PartVIISectionAGrp/PersonNm8LINDA STANSBURY
IRS990/Form990PartVIISectionAGrp/PersonNm9HALL VIRGIL
IRS990/Form990PartVIISectionAGrp/PersonNm10RYAN WATSON
IRS990/Form990PartVIISectionAGrp/PersonNm11STEVE BLACKETER
IRS990/Form990PartVIISectionAGrp/PersonNm12DAVE JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm13JUDY KENNINGER
IRS990/Form990PartVIISectionAGrp/PersonNm14JEFF SMALLWOOD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt014210
IRS990/FundraisingGrossIncomeAmt046265
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GovernmentGrantsAmt01069033
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01437766
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt012
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt02331
IRS990/InsuranceGrp/TotalAmt02331
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01684
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01684
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02425687
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03495836
IRS990/LandBldgEquipCostOrOtherBssAmt03495836
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt08910
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0B&O TRAIL ASSOCIATION, INC.'S PURPOSE IS TO BUILD AND CREATE RECREATIONAL TRAILS FROM A PORTION OF THE ABANDONED B&O RAILWAY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02638340
IRS990/NetAssetsOrFundBalancesEOYAmt04034687
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt032055
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02638340
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04034687
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0828
IRS990/OccupancyGrp/TotalAmt0828
IRS990/OfficeExpensesGrp/ProgramServicesAmt02696
IRS990/OfficeExpensesGrp/TotalAmt02696
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0TRAIL ENGINEERING EXPENSE
IRS990/OtherExpensesGrp/Desc1NEWSLETTER EXPENSE
IRS990/OtherExpensesGrp/Desc2PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc3TRAIL MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt07880
IRS990/OtherExpensesGrp/ProgramServicesAmt12432
IRS990/OtherExpensesGrp/ProgramServicesAmt21450
IRS990/OtherExpensesGrp/ProgramServicesAmt3778
IRS990/OtherExpensesGrp/TotalAmt07880
IRS990/OtherExpensesGrp/TotalAmt12432
IRS990/OtherExpensesGrp/TotalAmt21450
IRS990/OtherExpensesGrp/TotalAmt3778
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JEFF SMALLWOOD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0115071
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0115071
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0221912
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0314
IRS990/PYOtherExpensesAmt031525
IRS990/PYOtherRevenueAmt02414
IRS990/PYProgramServiceRevenueAmt099689
IRS990/PYRevenuesLessExpensesAmt0292804
IRS990/PYTotalExpensesAmt031525
IRS990/PYTotalRevenueAmt0324329
IRS990/ReconcilationRevenueExpnssAmt01396347
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0186803
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0115071
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01274746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0221912
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt039180
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt079588
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt067615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01683041
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt041
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0112
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0292778
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99910
IRS990ScheduleA/PublicSupportPY170Pct00.99720
IRS990ScheduleA/PublicSupportTotal170Amt01683041
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01274746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0221912
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt039180
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt079588
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt067615
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01683041
IRS990ScheduleA/TotalSupportAmt01684567
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt01414
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01414
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt03495836
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt03495836
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03495836
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010815
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0B&O BIKE RIDE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OLD FASHION DAY
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03759
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt037599
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05454
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt043053
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt037599
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05454
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt043053
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt032238
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07056
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05817
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01239
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE PRESIDENT OF B&O TRAIL ASSOCIATION, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CRM SUBSCRIPTION 5,312 0 0 ENGINEERING 820 0 0 TOTAL 6,132 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04197561
IRS990/TotalAssetsEOYAmt04528014
IRS990/TotalAssetsGrp/BOYAmt04197561
IRS990/TotalAssetsGrp/EOYAmt04528014
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01274746
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt027209
IRS990/TotalFunctionalExpensesGrp/TotalAmt027209
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01559221
IRS990/TotalLiabilitiesEOYAmt0493327
IRS990/TotalLiabilitiesGrp/BOYAmt01559221
IRS990/TotalLiabilitiesGrp/EOYAmt0493327
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02638340
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04034687
IRS990/TotalProgramServiceExpensesAmt027209
IRS990/TotalProgramServiceRevenueAmt0115071
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0116755
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01423556
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04197561
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04528014
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04716 E CR 100 S
IRS990/USAddress/CityNm0AVON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046123
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.BOTRAIL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF SMALLWOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03172702877
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0B & O TRAIL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0B&OT
ReturnHeader/Filer/EIN0351908784
ReturnHeader/Filer/PhoneNum03179792467
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 142
ReturnHeader/Filer/USAddress/CityNm0BROWNSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0461120142
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351889131
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RADER & RADER CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06220 E US HIGHWAY 36 STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AVON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046123
ReturnHeader/PreparerPersonGrp/PhoneNum03172724650
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID WINTERS
ReturnHeader/ReturnTs02023-08-10T16:28:39-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SMALLWOOD
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,528,014
Liabilities
$493,327
Net assets
$4,034,687
Revenue
$1,423,556
Expenses
$27,209
Net income
$1,396,347
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $1M-$5M nonprofits