Civic Intelligence

Branch & St Joseph Counties Railway Users Association Inc

EIN 38-2526414 • 501(c)6 • Coldwater, MI

Profile

Provide rail access to Branch and St Joseph county MI businesses

CO Keith Baker One Grand StreetColdwater, MI 49036
Siviq Scores

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

Liabilities / Assets

84th percentile

0.26x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

100th percentile

11.16x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

4th percentile

-265%

Higher net margin than 4% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

42nd percentile

-5.7%

Faster asset growth than 42% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

31st percentile

-14%

Faster revenue growth than 31% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$273,841

Down $16,621 (-5.7%) from 2024

Liabilities

Flat

$70,002

Flat from 2024

Net Assets

Down

$203,839

Down $16,621 (-7.5%) from 2024

Operations
Liabilities / Revenue100th percentileNet Margin4th percentile

Revenue

Down

$6,270

Down $1,020 (-14%) from 2024

Expenses

Down

$22,891

Down $1,917 (-7.7%) from 2024

Net Income

Up

-$16,621

Up $897 (+5.1%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$600K$400K$200K$0Assets 2011: $473,658Liabilities 2011: $70,002Net Assets 2011: $403,6562011Assets 2012: $459,144Liabilities 2012: $70,002Net Assets 2012: $389,1422012Assets 2013: $443,087Liabilities 2013: $70,002Net Assets 2013: $373,0852013Assets 2014: $427,975Liabilities 2014: $70,002Net Assets 2014: $357,9732014Assets 2015: $412,453Liabilities 2015: $70,002Net Assets 2015: $342,4512015Assets 2016: $395,403Liabilities 2016: $70,002Net Assets 2016: $325,4012016Assets 2017: $376,347Liabilities 2017: $70,002Net Assets 2017: $306,3452017Assets 2018: $355,667Liabilities 2018: $70,002Net Assets 2018: $285,6652018Assets 2019: $348,758Liabilities 2019: $70,002Net Assets 2019: $278,7562019Assets 2020: $365,106Liabilities 2020: $70,002Net Assets 2020: $295,1042020Assets 2021: $345,110Liabilities 2021: $70,002Net Assets 2021: $275,1082021Assets 2022: $323,546Liabilities 2022: $70,002Net Assets 2022: $253,5442022Assets 2023: $307,980Liabilities 2023: $70,002Net Assets 2023: $237,9782023Assets 2024: $290,462Liabilities 2024: $70,002Net Assets 2024: $220,4602024Assets 2025: $273,841Liabilities 2025: $70,002Net Assets 2025: $203,8392025

Highlighted filing

2025

Assets$273,841
Liabilities$70,002
Net Assets$203,839
Open 2025 Filing

Operations Trend

Revenue Growth31st percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $24,6602011Revenue 2012: $6,171Expenses 2012: $20,685Net Income 2012: -$14,5142012Revenue 2013: $4,986Expenses 2013: $21,043Net Income 2013: -$16,0572013Revenue 2014: $5,502Expenses 2014: $20,614Net Income 2014: -$15,1122014Revenue 2015: $4,200Expenses 2015: $19,722Net Income 2015: -$15,5222015Revenue 2016: $3,450Expenses 2016: $20,500Net Income 2016: -$17,0502016Revenue 2017: $3,630Expenses 2017: $22,686Net Income 2017: -$19,0562017Revenue 2018: $3,900Expenses 2018: $24,580Net Income 2018: -$20,6802018Revenue 2019: $19,730Expenses 2019: $26,639Net Income 2019: -$6,9092019Revenue 2020: $46,717Expenses 2020: $30,369Net Income 2020: $16,3482020Revenue 2021: $21,380Expenses 2021: $41,376Net Income 2021: -$19,9962021Revenue 2022: $7,880Expenses 2022: $29,444Net Income 2022: -$21,5642022Revenue 2023: $607,410Expenses 2023: $622,976Net Income 2023: -$15,5662023Revenue 2024: $7,290Expenses 2024: $24,808Net Income 2024: -$17,5182024Revenue 2025: $6,270Expenses 2025: $22,891Net Income 2025: -$16,6212025

Highlighted filing

2025

Revenue$6,270
Expenses$22,891
Net Income-$16,621
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$273,841
Liabilities
$70,002
Net assets
$203,839
Revenue
$6,270
Expenses
$22,891
Net income
-$16,621
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.74$0.70$2.04$0.06$0.23$0.17
2024Detailed filing. Detailed filing data is available for this year.$2.90$0.70$2.20$0.07$0.25$0.18
2023Detailed filing. Detailed filing data is available for this year.$3.08$0.70$2.38$6.07$6.23$0.16
2022Detailed filing. Detailed filing data is available for this year.$3.24$0.70$2.54$0.08$0.29$0.22
2021Detailed filing. Detailed filing data is available for this year.$3.45$0.70$2.75$0.21$0.41$0.20
2020Detailed filing. Detailed filing data is available for this year.$3.65$0.70$2.95$0.47$0.30$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.49$0.70$2.79$0.20$0.27$0.07
2018Detailed filing. Detailed filing data is available for this year.$3.56$0.70$2.86$0.04$0.25$0.21
2017Detailed filing. Detailed filing data is available for this year.$3.76$0.70$3.06$0.04$0.23$0.19
2016Detailed filing. Detailed filing data is available for this year.$3.95$0.70$3.25$0.03$0.21$0.17
2015Detailed filing. Detailed filing data is available for this year.$4.12$0.70$3.42$0.04$0.20$0.16
2014Detailed filing. Detailed filing data is available for this year.$4.28$0.70$3.58$0.06$0.21$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$0.70$3.73$0.05$0.21$0.16
2012Summary only. Only limited summary data is available for this year.$4.59$0.70$3.89$0.06$0.21$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.74$0.70$4.04$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 14, 2025
Return Version
2024v5.2
Gross Receipts
$6,270
Mission and Program Overview

Mission

Provide rail access to Branch and St Joseph county MI businesses

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$234,612$214,091▼ $20,521
Rtn Earn Endowment Incm Other Fnds$220,460$203,839▼ $16,621
Cash and Non-Interest-Bearing Accounts$55,850$59,750▲ $3,900
Total Assets$290,462$273,841▼ $16,621
Liabilities
Unsecured Notes Loans Payable$70,002$70,002→ $0
Total Liabilities$70,002$70,002→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$220,460$203,839▼ $16,621
Total Liabilities and Net Assets / Fund Balance$290,462$273,841▼ $16,621

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$175,735$424,265$600,000
Leasehold Improvements$38,356$64,022$102,378
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
-President
-Vice President
-Director
-Secretary
-Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Na---
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,270
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-16,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,891
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
Depreciation Depletion$20,521--$20,521
Other Expenses$1,770--$1,770
Fees for Services Accounting$500--$500
Total Functional Expenses$22,891$0$0$22,891
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11A

“Board reviews 990 prior to filing”

Form 990, Part VI, Section B, Line 12C

“Annual disclosures required of Board members”

Filing and Contact Details

Filer

Filer Name
Branch & St Joseph Counties Railway Users Association Inc
EIN
38-2526414
Phone
5172799501
Address
CO Keith Baker One Grand Street, Coldwater, MI 49036

Signing Officer

Name
Keith Baker
Title
President
Phone
5172799501
Signed
2025-08-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Keith Baker
Formed
1983
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
James W Gordon CPA PC
Address
92 West Chicago Street, Coldwater, MI 49036
Preparer
James Gordon
Phone
5172786100
Raw XML Appendix326 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Keith Baker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05172799501
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Branch & St Joseph Counties Railway Users Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0BRAN
ReturnHeader/Filer/EIN0382526414
ReturnHeader/Filer/PhoneNum05172799501
ReturnHeader/Filer/USAddress/AddressLine1Txt0CO Keith Baker One Grand Street
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James W Gordon CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt092 West Chicago Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Coldwater
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James Gordon
ReturnHeader/ReturnTs02025-08-14T10:09:38-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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