Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
EIN 46-4062032 • 501(c)3 • Lebanon, OH
Profile
Departing from historic downtown lebanon, ohio, the lm&m railway offers nostalgic train rides utilizing vintage railroad equipment, throughout southwestern ohio. Train rides are scheduled throughout the year and encompass weekday one hour excursions to weekend themed activities. Rides are aimed towards creating a family friendly atmoshpere where passengers can create lasting memories and school organiations and youth groups can plan educational activities around. During the past 5 years, the lm&m railway has offered excursions on an average of 130 days per year. The remaining time during the year is used for the preparation of future train ride excursions, equipment maintenance, restoration and administrative activities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Up$1,086,922
Up $147,962 (+16%) from 2023
Liabilities
Down$406,311
Down $44,462 (-9.9%) from 2023
Net Assets
Up$680,611
Up $192,424 (+39%) from 2023
Revenue
Up$1,609,616
Up $31,107 (+2.0%) from 2023
Expenses
Down$1,417,192
Down $68,467 (-4.6%) from 2023
Net Income
Up$192,424
Up $99,574 (+107%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Departing from historic downtown lebanon, ohio, the lm&m railway offers nostalgic train rides utilizing vintage railroad equipment, throughout southwestern ohio. Train rides are scheduled throughout the year and encompass weekday one hour excursions to weekend themed activities. Rides are aimed towards creating a family friendly atmoshpere where passengers can create lasting memories and school organiations and youth groups can plan educational activities around. During the past 5 years, the lm&m railway has offered excursions on an average of 130 days per year. The remaining time during the year is used for the preparation of future train ride excursions, equipment maintenance, restoration and administrative activities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $678,456 | $821,726 | ▲ $143,270 |
| Land, Buildings, and Equipment, Net | $260,504 | $265,196 | ▲ $4,692 |
| Total Assets | $938,960 | $1,086,922 | ▲ $147,962 |
| Liabilities | |||
| Other Liabilities | $450,773 | $393,622 | ▼ $57,151 |
| Deferred Revenue | - | $12,689 | - |
| Total Liabilities | $450,773 | $406,311 | ▼ $44,462 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $488,187 | $680,611 | ▲ $192,424 |
| Total Net Assets Fund Balance | $488,187 | $680,611 | ▲ $192,424 |
| Total Liabilities and Net Assets / Fund Balance | $938,960 | $1,086,922 | ▲ $147,962 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $265,196 | $489,460 | $754,656 |
| Name | Title |
|---|---|
| Ray Kammer Jr | President |
| Alfred Nippert | Board of Tru |
| David Bishop | Board of Tru |
| Gabe Gerber | Board of Tru |
| Kc Waggoner | Board of Tru |
| Robert Morgan | Board of Tru |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,107,718 |
| Salaries, Compensation, and Employee Benefits | $309,474 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $223,259 | $62,000 | - | $285,259 |
| All Other Expenses | $177,778 | $23,077 | - | $200,855 |
| Payments to Affiliates | $68,500 | - | - | $68,500 |
| Insurance | $43,296 | - | - | $43,296 |
| Other Expenses | $37,131 | - | - | $37,131 |
| Advertising | $33,500 | - | - | $33,500 |
| Payroll Taxes | $19,472 | $4,743 | - | $24,215 |
| Office Expenses | - | $23,463 | - | $23,463 |
| Depreciation Depletion | $17,950 | - | - | $17,950 |
| Interest | - | $349 | - | $349 |
| Total Functional Expenses | $1,303,560 | $113,632 | $0 | $1,417,192 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Cincinnati Railway Co | Members | Track Rights Fees | No | $38,500 |
| Cincinnati Railway Co | Members | Lease of Railcars | No | $30,000 |
| Liability | Amount |
|---|---|
| Sba Eidl Loan | $393,622 |
“A hard copy of 990 is generally provided to the board for review before the 990 is filed with the irs. The president reviews before signing form 8879 -eo.”
“The board has adopted a conflict of interest policy and will periodically review to protect the corporation's interest when it is contemplating any transaction or arrangement which may benefit any director, officer, employee, affiliate, or member of a committee with board-delegated powers.”
“Any voting member who receives compensation, directly or indirectly, is prohibited from providing information or voting on matters pertaining to compensation.”
“Any voting member who receives compensation, directly or indirectly, is prohibited from providing information or voting on matters pertaining to compensation.”
“Governing documents, conflict of interest policy, and financial statements are available upon request.”
“Departing from historic downtown lebanon, ohio, the lm&m railway offers nostalgic train rides utilizing vintage railroad equipment, throughout southwestern ohio. Train rides are scheduled throughout the year and encompass weekday one hour excursions to weekend themed activities. Rides are aimed towards creating a family friendly atmoshpere where passengers can create lasting memories and school organiations and youth groups can plan educational activities around. During the past 5 years, the lm&m railway has offered excursions on an average of 130 days per year. The remaining time during the year is used for the preparation of future train ride excursions, equipment maintenance, restoration and administrative activities.”
“Medical benefits 34,224 0 0 equipment rental 31,549 0 0 lebanon tix fee 31,260 0 0 decorations/event supplie 29,035 0 0 payroll processing 0 23,077 0 fuel costs 22,766 0 0 storage 9,179 0 0 lawn care/maintenance 5,604 0 0 professional fees 3,145 0 0 entertainment 3,014 0 0 oil 2,618 0 0 taxes 2,143 0 0 service fees 1,331 0 0 cleaning 630 0 0 credit card fees 528 0 0 freight 467 0 0 truck expenses 165 0 0 dues and subscriptions 120 0 0 total 177,778 23,077 0”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | DEPARTING FROM HISTORIC DOWNTOWN LEBANON, OHIO, THE LM&M RAILWAY OFFERS NOSTALGIC TRAIN RIDES UTILIZING VINTAGE RAILROAD EQUIPMENT, THROUGHOUT SOUTHWESTERN OHIO. TRAIN RIDES ARE SCHEDULED THROUGHOUT THE YEAR AND ENCOMPASS WEEKDAY ONE HOUR EXCURSIONS TO WEEKEND THEMED ACTIVITIES. RIDES ARE AIMED TOWARDS CREATING A FAMILY FRIENDLY ATMOSHPERE WHERE PASSENGERS CAN CREATE LASTING MEMORIES AND SCHOOL ORGANIATIONS AND YOUTH GROUPS CAN PLAN EDUCATIONAL ACTIVITIES AROUND. DURING THE PAST 5 YEARS, THE LM&M RAILWAY HAS OFFERED EXCURSIONS ON AN AVERAGE OF 130 DAYS PER YEAR. THE REMAINING TIME DURING THE YEAR IS USED FOR THE PREPARATION OF FUTURE TRAIN RIDE EXCURSIONS, EQUIPMENT MAINTENANCE, RESTORATION AND ADMINISTRATIVE ACTIVITIES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 33500 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 33500 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 23077 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 177778 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 200855 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RAY KAMMER JR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2166337699 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1783 MOUNTS RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MORROW |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45152 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | true |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 678456 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 821726 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1 |
| IRS990/CYOtherExpensesAmt | 0 | 1107718 |
| IRS990/CYOtherRevenueAmt | 0 | 7000 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1602615 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 192424 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 309474 |
| IRS990/CYTotalExpensesAmt | 0 | 1417192 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1609616 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 12689 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 17950 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 17950 |
| IRS990/Desc | 0 | REVENUES FROM TICKETS AND MERCHANDISE SOLD TO INDIVIDUALS, FAMILIES, AND ORGANIZATIONS FOR GUIDED TRAIN RIDES AND EVENTS TO SUPPORT OUR MISSION TO PRESERVE, RESTORE, AND OPERATE THE HISTORIC RAILROAD EQUIPMENT FOR THE EDUCATION AND ENTERTAINMENT FOR THE GENERAL PUBLIC. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 63 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1282871 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID BISHOP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GABE GERBER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT MORGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ALFRED NIPPERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KC WAGGONER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RAY KAMMER JR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD OF TRU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD OF TRU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD OF TRU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD OF TRU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD OF TRU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1609616 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 43296 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 43296 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 349 |
| IRS990/InterestGrp/TotalAmt | 0 | 349 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 489460 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 260504 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 265196 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 754656 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | DEPARTING FROM HISTORIC DOWNTOWN LEBANON, OHIO, THE LM&M RAILWAY OFFERS NOSTALGIC TRAIN RIDES UTILIZING VINTAGE RAILROAD EQUIPMENT, THROUGHOUT SOUTHWESTERN OHIO. TRAIN RIDES ARE SCHEDULED THROUGHOUT THE YEAR AND ENCOMPASS WEEKDAY ONE HOUR EXCURSIONS TO WEEKEND THEMED ACTIVITIES. RIDES ARE AIMED TOWARDS CREATING A FAMILY FRIENDLY ATMOSHPERE WHERE PASSENGERS CAN CREATE LASTING MEMORIES AND SCHOOL ORGANIATIONS AND YOUTH GROUPS CAN PLAN EDUCATIONAL ACTIVITIES AROUND. DURING THE PAST 5 YEARS, THE LM&M RAILWAY HAS OFFERED EXCURSIONS ON AN AVERAGE OF 130 DAYS PER YEAR. THE REMAINING TIME DURING THE YEAR IS USED FOR THE PREPARATION OF FUTURE TRAIN RIDE EXCURSIONS, EQUIPMENT MAINTENANCE, RESTORATION AND ADMINISTRATIVE ACTIVITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 488187 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 680611 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 488187 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 680611 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 23463 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23463 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACT LABOR |
| IRS990/OtherExpensesGrp/Desc | 1 | TRAIN REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 2 | COST OF GOODS SOLD |
| IRS990/OtherExpensesGrp/Desc | 3 | RENT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 325912 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 230634 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 126128 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 37131 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 325912 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 230634 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 126128 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 37131 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 450773 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 393622 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CHARTER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 7000 |
| IRS990/OtherRevenueTotalAmt | 0 | 7000 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 62000 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 223259 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 285259 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 68500 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 68500 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4743 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19472 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 24215 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | RAY KAMMER JR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TICKET SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GIFT SHOP MERCHANDISE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CONCESSIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PHOTO INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | SERVICES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1562807 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 15805 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 11495 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 8000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 4055 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1562807 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 15805 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 11495 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 8000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 4055 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 219 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1 |
| IRS990/PYOtherExpensesAmt | 0 | 1048001 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1578289 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 92850 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 437658 |
| IRS990/PYTotalExpensesAmt | 0 | 1485659 |
| IRS990/PYTotalRevenueAmt | 0 | 1578509 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 192424 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1601616 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 219 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 305879 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 201830 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10234 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 518162 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1609616 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1578290 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1840406 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1498842 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 377145 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 6904299 |
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| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
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| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 7422461 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1578509 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2146285 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1700672 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 387379 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 7422461 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SBA EIDL LOAN |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 393622 |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | CINCINNATI RAILWAY CO |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | MEMBERS |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 30000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 38500 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | LEASE OF RAILCARS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | TRACK RIGHTS FEES |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DEPARTING FROM HISTORIC DOWNTOWN LEBANON, OHIO, THE LM&M RAILWAY OFFERS NOSTALGIC TRAIN RIDES UTILIZING VINTAGE RAILROAD EQUIPMENT, THROUGHOUT SOUTHWESTERN OHIO. TRAIN RIDES ARE SCHEDULED THROUGHOUT THE YEAR AND ENCOMPASS WEEKDAY ONE HOUR EXCURSIONS TO WEEKEND THEMED ACTIVITIES. RIDES ARE AIMED TOWARDS CREATING A FAMILY FRIENDLY ATMOSHPERE WHERE PASSENGERS CAN CREATE LASTING MEMORIES AND SCHOOL ORGANIATIONS AND YOUTH GROUPS CAN PLAN EDUCATIONAL ACTIVITIES AROUND. DURING THE PAST 5 YEARS, THE LM&M RAILWAY HAS OFFERED EXCURSIONS ON AN AVERAGE OF 130 DAYS PER YEAR. THE REMAINING TIME DURING THE YEAR IS USED FOR THE PREPARATION OF FUTURE TRAIN RIDE EXCURSIONS, EQUIPMENT MAINTENANCE, RESTORATION AND ADMINISTRATIVE ACTIVITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A HARD COPY OF 990 IS GENERALLY PROVIDED TO THE BOARD FOR REVIEW BEFORE THE 990 IS FILED WITH THE IRS. THE PRESIDENT REVIEWS BEFORE SIGNING FORM 8879 -EO. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD HAS ADOPTED A CONFLICT OF INTEREST POLICY AND WILL PERIODICALLY REVIEW TO PROTECT THE CORPORATION'S INTEREST WHEN IT IS CONTEMPLATING ANY TRANSACTION OR ARRANGEMENT WHICH MAY BENEFIT ANY DIRECTOR, OFFICER, EMPLOYEE, AFFILIATE, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANY VOTING MEMBER WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, IS PROHIBITED FROM PROVIDING INFORMATION OR VOTING ON MATTERS PERTAINING TO COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ANY VOTING MEMBER WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, IS PROHIBITED FROM PROVIDING INFORMATION OR VOTING ON MATTERS PERTAINING TO COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MEDICAL BENEFITS 34,224 0 0 EQUIPMENT RENTAL 31,549 0 0 LEBANON TIX FEE 31,260 0 0 DECORATIONS/EVENT SUPPLIE 29,035 0 0 PAYROLL PROCESSING 0 23,077 0 FUEL COSTS 22,766 0 0 STORAGE 9,179 0 0 LAWN CARE/MAINTENANCE 5,604 0 0 PROFESSIONAL FEES 3,145 0 0 ENTERTAINMENT 3,014 0 0 OIL 2,618 0 0 TAXES 2,143 0 0 SERVICE FEES 1,331 0 0 CLEANING 630 0 0 CREDIT CARD FEES 528 0 0 FREIGHT 467 0 0 TRUCK EXPENSES 165 0 0 DUES AND SUBSCRIPTIONS 120 0 0 TOTAL 177,778 23,077 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 24E |
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| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 1086922 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1086922 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 63 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 113632 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1303560 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1417192 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 450773 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 406311 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 450773 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 406311 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 488187 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 680611 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1086922 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1783 MOUNTS RD |
| IRS990/USAddress/CityNm | 0 | MORROW |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 45152 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RAY KAMMER JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5139338022 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CINCINNATI SCENIC RAILWAY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CINC |
| ReturnHeader/Filer/EIN | 0 | 464062032 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 16 E SOUTH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEBANON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 45036 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611166184 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BRAMEL & ACKLEY PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 909 WRIGHTS SUMMIT PARKWAY STE 320 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FT WRIGHT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 41011 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8593416700 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J CARLYLE ACKLEY |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T11:43:59-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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