Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
The Third Rail
EIN 46-3399032 • 501(c)3 • Carefree, AZ
Profile
The third rail is a free nonprofit periodical devoted to a discussion of modern and contemporary art, politics, philosophy, and culture, featuring critical essays and reviews, interviews, literary arts, and artist center spread projects.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.83x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Balance Sheet
Assets
Down$44,073
Down $17,099 (-28%) from 2021
Liabilities
Down$36,382
Down $20,549 (-36%) from 2021
Net Assets
Up$7,691
Up $3,450 (+81%) from 2021
Revenue
Down$33,117
Down $34,635 (-51%) from 2021
Expenses
Down$29,667
Down $25,666 (-46%) from 2021
Net Income
Down$3,450
Down $8,969 (-72%) from 2021
Trend Graphs
Filings
Most recent year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $44,073
- Liabilities
- $36,382
- Net assets
- $7,691
- Revenue
- $33,117
- Expenses
- $29,667
- Net income
- $3,450
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Nov 8, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $33,117
Mission and Program Overview
Mission
The third rail is a free nonprofit periodical devoted to a discussion of modern and contemporary art, politics, philosophy, and culture, featuring critical essays and reviews, interviews, literary arts, and artist center spread projects.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| IN 2022 WE DISTRIBUTED COMMISSIONED AND EDITED ESSAYS AND PROJECTS BY INTERNATIONALLY RECOGNIZED CONTRIBUTORS FOR A SUBSTANTIAL, PRINT-BASED PUBLICATION. THE PUBLICATION IS ALWAYS OFFERED TO OUR READERS FREE OF CHARGE. | $0 | $46,108 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CAMERON GAINER | President | - | $0 | - | - |
| PHONG BUI | Member | - | $0 | - | - |
| CHRIS LARSON | Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- The Third Rail
- EIN
- 46-3399032
- Phone
- 7184404486
- Address
- PO BOX 948 100 EAST STREET, CAREFREE, AZ 85377
Signing Officer
- Name
- Cameron Gainer
- Title
- President
- Phone
- 7184404486
- Signed
- 2023-11-08
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wipfli Llp
- Address
- 1502 LONDON ROAD SUITE 200, DULUTH, MN 55812
- Preparer
- Michael J Peterson CPA
- Phone
- 2187224705
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: bank fees. Amount: 334. Description: fiscal sponsor - confluence support. Amount: 24,000. Description: credit card fees. Amount: 1,107. Description: miscellaneous expenses. Amount: 255. Total to form 990-ez, line 16: 25,696.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 3,013. End of year amount: 3,013.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: due to cameron gainer. Beg. Of year amount: 36,000. End of year amount: 36,000. Description: line of credit. Beg. Of year amount: 20,931. End of year amount: 382.”
Raw XML Appendix167 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CAMERON GAINER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7184404486 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 948 100 EAST STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CAREFREE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85377 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 58159 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 41060 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 32000 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3450 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3000 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 61172 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 44073 |
| IRS990EZ/GrossReceiptsAmt | 0 | 33117 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 36000 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 1 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 4241 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 7691 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 4241 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 7691 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CAMERON GAINER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | PHONG BUI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHRIS LARSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3013 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3013 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 25696 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE THIRD RAIL IS A FREE NONPROFIT PERIODICAL DEVOTED TO A DISCUSSION OF MODERN AND CONTEMPORARY ART, POLITICS, PHILOSOPHY, AND CULTURE, FEATURING CRITICAL ESSAYS AND REVIEWS, INTERVIEWS, LITERARY ARTS, AND ARTIST CENTER SPREAD PROJECTS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 971 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 1117 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | IN 2022 WE DISTRIBUTED COMMISSIONED AND EDITED ESSAYS AND PROJECTS BY INTERNATIONALLY RECOGNIZED CONTRIBUTORS FOR A SUBSTANTIAL, PRINT-BASED PUBLICATION. THE PUBLICATION IS ALWAYS OFFERED TO OUR READERS FREE OF CHARGE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 46108 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 56931 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 36382 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 29667 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 46108 |
| IRS990EZ/TotalRevenueAmt | 0 | 33117 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.THIRDRAILQUARTERLY.ORG |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 32000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 64850 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 56804 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22843 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 26963 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 203460 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 29443 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.43650 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.40060 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 88805 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 114655 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 32000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 64850 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 56804 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22843 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 26963 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 203460 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 203460 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 36000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | REIMBURSE FOR EXPENSES PAID PERSONALLY BY DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 2233 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | CAMERON GAINER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | BOARD PRESIDENT |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 1 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 36000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: BANK FEES. AMOUNT: 334. DESCRIPTION: FISCAL SPONSOR - CONFLUENCE SUPPORT. AMOUNT: 24,000. DESCRIPTION: CREDIT CARD FEES. AMOUNT: 1,107. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 255. TOTAL TO FORM 990-EZ, LINE 16: 25,696. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 3,013. END OF YEAR AMOUNT: 3,013. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: DUE TO CAMERON GAINER. BEG. OF YEAR AMOUNT: 36,000. END OF YEAR AMOUNT: 36,000. DESCRIPTION: LINE OF CREDIT. BEG. OF YEAR AMOUNT: 20,931. END OF YEAR AMOUNT: 382. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CAMERON GAINER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7184404486 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-11-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE THIRD RAIL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | THIR |
| ReturnHeader/Filer/EIN | 0 | 463399032 |
| ReturnHeader/Filer/PhoneNum | 0 | 7184404486 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 948 100 EAST STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CAREFREE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 85377 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 390758449 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WIPFLI LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1502 LONDON ROAD SUITE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DULUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55812 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2187224705 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-11-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL J PETERSON CPA |
| ReturnHeader/ReturnTs | 0 | 2023-11-15T10:23:33-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | CAMERON |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | GAINER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
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