Civic Intelligence

Brotherhood of Maintenance of Way Employes Division

EIN 38-4214216 • 501(c)5 • Catlettsburg, KY

Profile

To negotiate collective bargaining agreements and process claims and grievances arising from the agreements.

9300 Runyon RoadCatlettsburg, KY 41129

arsf-bmwed.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

47th percentile

6.3%

Higher net margin than 47% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$168,467

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

43rd percentile

3.7%

Faster asset growth than 43% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

17th percentile

-5.0%

Faster revenue growth than 17% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,090,896

Up $109,877 (+3.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$3,090,896

Up $109,877 (+3.7%) from 2024

Revenue

Down

$2,801,052

Down $147,129 (-5.0%) from 2024

Expenses

Down

$2,624,863

Down $77,295 (-2.9%) from 2024

Net Income

Down

$176,189

Down $69,834 (-28%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2023: $2,766,284Liabilities 2023: $0Net Assets 2023: $2,766,2842023Assets 2024: $2,981,019Liabilities 2024: $0Net Assets 2024: $2,981,0192024Assets 2025: $3,090,896Liabilities 2025: $0Net Assets 2025: $3,090,8962025

Highlighted filing

2025

Assets$3,090,896
Liabilities$0
Net Assets$3,090,896

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2023: $3,728,861Expenses 2023: $2,906,407Net Income 2023: $822,4542023Revenue 2024: $2,948,181Expenses 2024: $2,702,158Net Income 2024: $246,0232024Revenue 2025: $2,801,052Expenses 2025: $2,624,863Net Income 2025: $176,1892025

Highlighted filing

2025

Revenue$2,801,052
Expenses$2,624,863
Net Income$176,189

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Oct 8, 2025
Return Version
2024v5.2
Gross Receipts
$2,801,052
Mission and Program Overview

Mission

To negotiate collective bargaining agreements and process claims and grievances arising from the agreements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,981,019$3,090,896▲ $109,877
Investments in Publicly Traded Securities$1,857,076$1,918,078▲ $61,002
Accounts Receivable$765,606$871,976▲ $106,370
Land, Buildings, and Equipment, Net$301,367$241,883▼ $59,484
Cash and Non-Interest-Bearing Accounts$48,896$45,336▼ $3,560
Savings and Temporary Cash Investments$8,074$13,623▲ $5,549
Total Assets$2,981,019$3,090,896▲ $109,877
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,981,019$3,090,896▲ $109,877
Total Liabilities and Net Assets / Fund Balance$2,981,019$3,090,896▲ $109,877

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$199,883-$199,883
Buildings$42,000-$42,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan LongGeneral ChairpersonFT$146,559$21,908$168,467
Justin BlankenshipFirst Vice ChairpersonFT$122,299$21,908$144,207
Sheldon Swain2nd Vice ChairpersonFT$122,299$21,908$144,207
Corey HayesVice ChairpersonFT$122,299$21,908$144,207
Dustin HeiserVice ChairpersonFT$122,299$21,908$144,207
Patrick BarnesVice Chprsnsec-treasFT$122,299$21,908$144,207
Trapper CoryVice ChairpersonFT$122,299$21,908$144,207
David BealVice ChairpersonFT$122,299$21,908$144,207
Michael RagardVice ChairpersonFT$122,299$21,908$144,207
Nicholas BakerVice ChairpersonFT$78,983$13,149$92,132
Heath VezzaFirst Vice ChairpersonFT$45,551$9,578$55,129
James ManspileExecutive Board-$3,055-$3,055
Anthony IngramExecutive Board-$1,523-$1,523
Ricky ColemanExecutive Board-$1,384-$1,384
Scott KocherExecutive Board-$1,254-$1,254
Andrew BatesExecutive Board-$1,219-$1,219
Timothy SoutherlandExecutive Board-$1,000-$1,000

Board Members and Trustees

NameTitle
Ethan MackeyExecutive Board
Issac Irby IiiExecutive Board
Joseph RobertsExecutive Board
Milo HildebrandtExecutive Board
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,714,904
Investment Income
$86,148
Other Revenue
$0
Change in Net Assets
$176,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,304,162
Other Expenses$320,701
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$1,277,865-$1,277,865
Other Employee Benefits-$645,089-$645,089
Payroll Taxes-$284,521-$284,521
Travel-$160,564-$160,564
Other Salaries and Wages-$96,687-$96,687
Payments to Affiliates-$43,570-$43,570
Conferences and Meetings-$22,985-$22,985
Fees for Service Investment Mgmnt Fees-$18,584-$18,584
Office Expenses-$18,135-$18,135
Insurance-$11,608-$11,608
Occupancy-$8,925-$8,925
Information Technology-$5,773-$5,773
All Other Expenses-$545-$545
Other Expenses-$462-$462
Total Functional Expenses$0$2,624,863$0$2,624,863
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
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Anyone who has applied for and been accepted for membership is a regular member.

Governing body decisions Part VI line 7B

All decisions of the governing body are subject to the approval of the national division president to ensure compliance with the bmwed national division bylaws. Every four (4) years delegates of the arsf can approve actions by the executive board and vote for a new governing body.

Form 990 governing body review Part VI line 11

Form 990 was completed by bmwed national division headquarters and will be reviewed and approved by arsf general chairperson jonathan long before filing with the irs.

Governing documents etc available to public Part VI line 19

The american rail system federations governing documents are available upon request. Arsf lm-2 is available on the department of labor website and form 990 is available on the irs website.

Part VI response or note to any other line in Part VI

Line 13: this organizations whistleblower policy previously governed by the independent review board under consent decree, was replaced by the final order. Under the terms of the final order, the independent review board was replaced by two independent disciplinary officers, the independent investigations officer and the independent review officer. The final order provides for continued jurisdiction over its enforcement.

Filing and Contact Details

Filer

Filer Name
BMWED American Rail System Federation
EIN
38-4214216
In Care Of
% Jonathan Long
Phone
6066873026
Address
9300 Runyon Road, Catlettsburg, KY 41129

Signing Officer

Name
Jonathan Long
Title
General Chairperson
Phone
6066873026
Signed
2025-10-08

Organization Details

Principal Officer
Jonathan Long
Formed
2022
Legal Domicile
Ky
Voting Board Members
19
Independent Board Members
0
Employees
0
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Fixed assets were reduced by the book value of equipment discarded for which no value was received as follows: hp deskjet printer - $109; vostro computer laptop - $1,053; hp computer - $1,049; hp laptop - $848; dell optiplex - $1,923; hp computer & accessories - $1,327; total discards - $6,309. Fixed assets were reduced by the book value of automobiles discarded as follows: a 2015 jeep patriot - $25,839 with an insurance payout of $9,227 and a 2015 chevrolet impala - $33,150. Total $58,989. $1,014 reduction in net balance for costs associated with investments.

Part V response or note to any other line in Part V

LINE 2(a): THE BMWED NATIONAL DIVISION HEADQUARTERS ACTS AS OUR PAYROLL AGENT AND ALL FORMS W-2 AND FORM W-3 ARE FILED UNDER THEIR EMPLOYER IDENTIFICATION NUMBER: 38-6004309.

General explanation attachment

Page 1 - line k: unincorporated association.

Raw XML AppendixShowing 400 of 482 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/OtherExpensesGrp/Desc2SOUVENIRS
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL CHAIRPERSON
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANYONE WHO HAS APPLIED FOR AND BEEN ACCEPTED FOR MEMBERSHIP IS A REGULAR MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE NATIONAL DIVISION PRESIDENT TO ENSURE COMPLIANCE WITH THE BMWED NATIONAL DIVISION BYLAWS. EVERY FOUR (4) YEARS DELEGATES OF THE ARSF CAN APPROVE ACTIONS BY THE EXECUTIVE BOARD AND VOTE FOR A NEW GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WAS COMPLETED BY BMWED NATIONAL DIVISION HEADQUARTERS AND WILL BE REVIEWED AND APPROVED BY ARSF GENERAL CHAIRPERSON JONATHAN LONG BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE AMERICAN RAIL SYSTEM FEDERATIONS GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. ARSF LM-2 IS AVAILABLE ON THE DEPARTMENT OF LABOR WEBSITE AND FORM 990 IS AVAILABLE ON THE IRS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FIXED ASSETS WERE REDUCED BY THE BOOK VALUE OF EQUIPMENT DISCARDED FOR WHICH NO VALUE WAS RECEIVED AS FOLLOWS: HP DESKJET PRINTER - $109; VOSTRO COMPUTER LAPTOP - $1,053; HP COMPUTER - $1,049; HP LAPTOP - $848; DELL OPTIPLEX - $1,923; HP COMPUTER & ACCESSORIES - $1,327; TOTAL DISCARDS - $6,309. FIXED ASSETS WERE REDUCED BY THE BOOK VALUE OF AUTOMOBILES DISCARDED AS FOLLOWS: A 2015 JEEP PATRIOT - $25,839 WITH AN INSURANCE PAYOUT OF $9,227 AND A 2015 CHEVROLET IMPALA - $33,150. TOTAL $58,989. $1,014 REDUCTION IN NET BALANCE FOR COSTS ASSOCIATED WITH INVESTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LINE 2(a): THE BMWED NATIONAL DIVISION HEADQUARTERS ACTS AS OUR PAYROLL AGENT AND ALL FORMS W-2 AND FORM W-3 ARE FILED UNDER THEIR EMPLOYER IDENTIFICATION NUMBER: 38-6004309.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LINE 13: THIS ORGANIZATIONS WHISTLEBLOWER POLICY PREVIOUSLY GOVERNED BY THE INDEPENDENT REVIEW BOARD UNDER CONSENT DECREE, WAS REPLACED BY THE FINAL ORDER. UNDER THE TERMS OF THE FINAL ORDER, THE INDEPENDENT REVIEW BOARD WAS REPLACED BY TWO INDEPENDENT DISCIPLINARY OFFICERS, THE INDEPENDENT INVESTIGATIONS OFFICER AND THE INDEPENDENT REVIEW OFFICER. THE FINAL ORDER PROVIDES FOR CONTINUED JURISDICTION OVER ITS ENFORCEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PAGE 1 - LINE K: UNINCORPORATED ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part V response or note to any other line in Part V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VI response or note to any other line in Part VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7General explanation attachment
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BMWE H&W PLAN FOR OCC DISABLED MEMB
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MEDICAL COVERAGE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Goodlettsville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TN

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