Civic Intelligence

B&O Trail Association Inc.

990 • Fiscal year 2023 • EIN 35-1908784

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 05, 2024

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

54th percentile

0.16x

Higher debt load relative to assets than 54% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.69x

Higher debt load relative to revenue than 78% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

99th percentile

97%

Higher net margin than 99% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

88th percentile

45%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

53rd percentile

7.8%

Faster revenue growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$6,568,965

Up $2,040,951 (+45%) from 2022

Net Assets

Up

$5,516,652

Up $1,481,965 (+37%) from 2022

Liabilities

Up

$1,052,313

Up $558,986 (+113%) from 2022

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin99th percentile

Revenue

Up

$1,535,166

Up $111,610 (+7.8%) from 2022

Expenses

Up

$53,201

Up $25,992 (+96%) from 2022

Net Income

Up

$1,481,965

Up $85,618 (+6.1%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth88th 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

2023

Assets$6,568,965
Liabilities$1,052,313
Net Assets$5,516,652
Open 2023 Filing

Operations Trend

Revenue Growth53rd 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

2023

Revenue$1,535,166
Expenses$53,201
Net Income$1,481,965
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 5, 2024
Return Version
2023v5.1
Gross Receipts
$1,535,166
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$3,495,836$4,979,477▲ $1,483,641
Cash and Non-Interest-Bearing Accounts$1,032,178$1,589,428▲ $557,250
Prepaid Expenses and Deferred Charges-$60-
Total Assets$4,528,014$6,568,965▲ $2,040,951
Liabilities
Deferred Revenue$493,327$1,052,313▲ $558,986
Total Liabilities$493,327$1,052,313▲ $558,986
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,034,687$5,516,652▲ $1,481,965
Total Net Assets Fund Balance$4,034,687$5,516,652▲ $1,481,965
Total Liabilities and Net Assets / Fund Balance$4,528,014$6,568,965▲ $2,040,951

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,979,477--
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
Jeff SmallwoodPresident
Dave JacksonVice President
Beverly KatterhenryBoard Member
Bill DumondBoard Member
Brent WeisheitBoard Member
Dennis FaulkenbergBoard Member
Eileen SavoldiBoard Member
Hall VirgilBoard Member
John HaleBoard Member
John LilesBoard Member
Karen HumphreysBoard Member
Linda StansburyBoard Member
Matt FoyBoard Member
Ryan WatsonBoard Member
Steve SchaecherBoard Member
Tom VertacnikBoard Member
Tracie MorrisBoard Member
Tracy JusticeBoard Member
Judy KenningerSecretary
Steve BlacketerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,383,281
Program Service Revenue
$114,936
Investment Income
$35,658
Other Revenue
$1,291
Change in Net Assets
$1,481,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,201
Total Fundraising Expense$17,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$6,184-$17,317$23,501
Other Expenses$3,262--$3,262
Office Expenses$2,841--$2,841
Fees for Services Legal$2,625--$2,625
Insurance$2,353--$2,353
Fees for Services Accounting$1,810--$1,810
Advertising$1,455--$1,455
Occupancy$828--$828
All Other Expenses$755--$755
Total Functional Expenses$35,884$0$17,317$53,201
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$41,300$41,300$12,998$28,302
Old Fash Day$7,159$7,159$1,485$5,674
Total Events$54,894$54,894$17,317$37,577
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
Address
PO BOX 142, BROWNSBURG, IN 46112-0142

Signing Officer

Name
Jeff Smallwood
Title
President
Phone
3179792467
Signed
2024-06-05
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
In
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
20

Preparer

Firm
Winters Tax and Consulting LLC
Address
72 W Main Street Suite 2, Danville, IN 46122
Preparer
David M Winters CPA
Phone
3173731913
Supplemental Narrative

Additional Explanations

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

“Crm subscription $184grant application expense $6,000”

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IRS990/LandBldgEquipCostOrOtherBssAmt04979477
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt06720
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
IRS990/NetAssetsOrFundBalancesBOYAmt04034687
IRS990/NetAssetsOrFundBalancesEOYAmt05516652
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01255
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01255
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04034687
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05516652
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0828
IRS990/OccupancyGrp/TotalAmt0828
IRS990/OfficeExpensesGrp/ProgramServicesAmt02841
IRS990/OfficeExpensesGrp/TotalAmt02841
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TRAIL ENGINEERING EXPENSE
IRS990/OtherExpensesGrp/Desc1TRAIL MAINTENANCE
IRS990/OtherExpensesGrp/Desc2PROPERTY TAX
IRS990/OtherExpensesGrp/Desc3CREDIT CARD PROCESSING
IRS990/OtherExpensesGrp/ProgramServicesAmt06838
IRS990/OtherExpensesGrp/ProgramServicesAmt14467
IRS990/OtherExpensesGrp/ProgramServicesAmt22466
IRS990/OtherExpensesGrp/ProgramServicesAmt33262
IRS990/OtherExpensesGrp/TotalAmt06838
IRS990/OtherExpensesGrp/TotalAmt14467
IRS990/OtherExpensesGrp/TotalAmt22466
IRS990/OtherExpensesGrp/TotalAmt33262
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt036
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt036
IRS990/OtherRevenueTotalAmt036
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt060
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0NLT CAPITAL CAMPAIGN
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0114936
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0114936
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01274746
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01684
IRS990/PYOtherExpensesAmt027209
IRS990/PYOtherRevenueAmt032055
IRS990/PYProgramServiceRevenueAmt0115071
IRS990/PYRevenuesLessExpensesAmt01396347
IRS990/PYTotalExpensesAmt027209
IRS990/PYTotalRevenueAmt01423556
IRS990/ReconcilationRevenueExpnssAmt01481965
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01255
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0114936
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01328387
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01274746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0221912
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt039180
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt079588
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02943813
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt035658
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt041
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt035754
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98750
IRS990ScheduleA/PublicSupportPY170Pct00.99910
IRS990ScheduleA/PublicSupportTotal170Amt02943813
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01328387
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01274746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0221912
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt039180
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt079588
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02943813
IRS990ScheduleA/TotalSupportAmt02980981
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt01414
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01414
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt04979477
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt04979477
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04979477
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017317
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BO BIKE RIDE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OLD FASH DAY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt041300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07159
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06435
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt054894
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt041300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07159
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06435
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt054894
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt037577
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02834
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017317
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012998
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01485
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 $184GRANT APPLICATION EXPENSE $6,000
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
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,568,965
Liabilities
$1,052,313
Net assets
$5,516,652
Revenue
$1,535,166
Expenses
$53,201
Net income
$1,481,965
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