Civic Intelligence

Cincinnati Scenic Railway

990 • Fiscal year 2023 • EIN 46-4062032

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

16 E South StreetLebanon, OH 45036

(216) 633-7699

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.48x

Higher debt load relative to assets than 83% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.29x

Higher debt load relative to revenue than 71% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

54th percentile

5.9%

Higher net margin than 54% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

52nd percentile

5.3%

Faster asset growth than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

14th percentile

-26%

Faster revenue growth than 14% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$938,960

Up $47,625 (+5.3%) from 2022

Net Assets

Up

$488,187

Up $92,850 (+23%) from 2022

Liabilities

Down

$450,773

Down $45,225 (-9.1%) from 2022

Revenue

Down

$1,578,509

Down $567,776 (-26%) from 2022

Expenses

Down

$1,485,659

Down $124,553 (-7.7%) from 2022

Net Income

Down

$92,850

Down $443,223 (-83%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0-$500KAssets 2015: $293,867Liabilities 2015: $0Net Assets 2015: $293,8672015Assets 2016: $375,866Liabilities 2016: $0Net Assets 2016: $375,8662016Assets 2017: $345,253Liabilities 2017: $0Net Assets 2017: $345,2532017Assets 2018: $370,212Liabilities 2018: $3,934Net Assets 2018: $366,2782018Assets 2019: $425,352Liabilities 2019: $174,271Net Assets 2019: $251,0812019Assets 2020: $360,137Liabilities 2020: $808,934Net Assets 2020: -$448,7972020Assets 2021: $499,583Liabilities 2021: $640,319Net Assets 2021: -$140,7362021Assets 2022: $891,335Liabilities 2022: $495,998Net Assets 2022: $395,3372022Assets 2023: $938,960Liabilities 2023: $450,773Net Assets 2023: $488,1872023Assets 2024: $1,086,922Liabilities 2024: $406,311Net Assets 2024: $680,6112024

Highlighted filing

2023

Assets$938,960
Liabilities$450,773
Net Assets$488,187

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $1,111,066Expenses 2015: $817,199Net Income 2015: $293,8672015Revenue 2016: $893,055Expenses 2016: $811,056Net Income 2016: $81,9992016Revenue 2017: $1,081,921Expenses 2017: $1,112,534Net Income 2017: -$30,6132017Revenue 2018: $1,475,861Expenses 2018: $1,454,836Net Income 2018: $21,0252018Revenue 2019: $1,389,812Expenses 2019: $1,505,009Net Income 2019: -$115,1972019Revenue 2020: $387,379Expenses 2020: $1,087,257Net Income 2020: -$699,8782020Revenue 2021: $1,700,672Expenses 2021: $1,392,611Net Income 2021: $308,0612021Revenue 2022: $2,146,285Expenses 2022: $1,610,212Net Income 2022: $536,0732022Revenue 2023: $1,578,509Expenses 2023: $1,485,659Net Income 2023: $92,8502023Revenue 2024: $1,609,616Expenses 2024: $1,417,192Net Income 2024: $192,4242024

Highlighted filing

2023

Revenue$1,578,509
Expenses$1,485,659
Net Income$92,850
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$1,578,509
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$654,764$678,456▲ $23,692
Land, Buildings, and Equipment, Net$236,571$260,504▲ $23,933
Total Assets$891,335$938,960▲ $47,625
Liabilities
Other Liabilities$495,998$450,773▼ $45,225
Total Liabilities$495,998$450,773▼ $45,225
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$395,337$488,187▲ $92,850
Total Net Assets Fund Balance$395,337$488,187▲ $92,850
Total Liabilities and Net Assets / Fund Balance$891,335$938,960▲ $47,625

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$260,504$471,511$732,015
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ray Kammer JrPresident
Alfred NippertBoard of Tru
David BishopBoard of Tru
Gabe GerberBoard of Tru
Kc WaggonerBoard of Tru
Robert MorganBoard of Tru
Revenue and Support

Revenue Composition

Contributions and Grants
$219
Program Service Revenue
$1,578,289
Investment Income
$1
Other Revenue
$0
All Other Contributions
$219
Change in Net Assets
$92,850
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,048,001
Salaries, Compensation, and Employee Benefits$437,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$348,560$55,769-$404,329
All Other Expenses$238,829$1,357-$240,186
Depreciation Depletion$109,765--$109,765
Payments to Affiliates$78,500--$78,500
Other Expenses$48,912--$48,912
Insurance$48,711--$48,711
Payroll Taxes$29,063$4,266-$33,329
Advertising$31,649--$31,649
Office Expenses-$16,622-$16,622
Interest-$1,885-$1,885
Travel$1,849--$1,849
Total Functional Expenses$1,405,760$79,899$0$1,485,659
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Cincinnati Railway CoMembersTrack Rights FeesNo$45,000
Cincinnati Railway CoMembersLease of RailcarsNo$33,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Eidl Loan$407,600
A/p - Ray Kammer Sr$15,000
Loan$14,173
A/p - Cdt$14,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 15A

Any voting member who receives compensation, directly or indirectly, is prohibited from providing information or voting on matters pertaining to compensation.

Form 990, Page 6, Part VI, Line 15B

Any voting member who receives compensation, directly or indirectly, is prohibited from providing information or voting on matters pertaining to compensation.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Cincinnati Scenic Railway
EIN
46-4062032
Address
16 E SOUTH STREET, LEBANON, OH 45036

Signing Officer

Name
Ray Kammer Jr
Title
President
Phone
5139338022
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ray Kammer Jr
Voting Board Members
5
Independent Board Members
5
Employees
77

Preparer

Firm
Bramel & Ackley Psc
Address
909 WRIGHTS SUMMIT PARKWAY STE 320, FT WRIGHT, KY 41011
Preparer
J Carlyle Ackley
Phone
8593416700
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Form 990, Part IX, Line 24E

Rent 40,026 0 0 fuel costs 39,741 0 0 decorations/event supplie 35,972 0 0 medical benefits 32,466 0 0 equipment rental 27,423 0 0 charitable donations 11,500 0 0 freight 11,176 0 0 storage 8,671 0 0 charge back 7,976 0 0 education/training 6,609 0 0 professional fees 5,817 0 0 oil 3,536 0 0 lawn care/maintenance 2,685 0 0 truck expenses 2,164 0 0 taxes 1,687 0 0 payroll processing 0 1,357 0 cleaning 500 0 0 service fees 394 0 0 credit card fees 288 0 0 dues and subscriptions 150 0 0 bank fees 48 0 0 total 238,829 1,357 0

Raw XML Appendix377 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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0305879
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0201830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010234
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0315
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0518477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01578290
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01840406
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01498842
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0377145
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01404658
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06699341
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt07217818
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01578509
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02146285
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01700672
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0387379
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01404973
IRS990ScheduleA/Total509Grp/TotalAmt07217818
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01578509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02146285
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01700672
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0387379
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01404973
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07217818
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0260504
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0471511
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0732015
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0407600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt214173
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt314000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA EIDL LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1A/P - RAY KAMMER SR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3A/P - CDT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0260504
IRS990ScheduleD/TotalLiabilityAmt0450773
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CINCINNATI RAILWAY CO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1CINCINNATI RAILWAY CO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MEMBERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1MEMBERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt033500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt145000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE OF RAILCARS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1TRACK RIGHTS FEES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEPARTING 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/ExplanationTxt1A 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/ExplanationTxt2THE 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/ExplanationTxt3ANY VOTING MEMBER WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, IS PROHIBITED FROM PROVIDING INFORMATION OR VOTING ON MATTERS PERTAINING TO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY VOTING MEMBER WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, IS PROHIBITED FROM PROVIDING INFORMATION OR VOTING ON MATTERS PERTAINING TO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6RENT 40,026 0 0 FUEL COSTS 39,741 0 0 DECORATIONS/EVENT SUPPLIE 35,972 0 0 MEDICAL BENEFITS 32,466 0 0 EQUIPMENT RENTAL 27,423 0 0 CHARITABLE DONATIONS 11,500 0 0 FREIGHT 11,176 0 0 STORAGE 8,671 0 0 CHARGE BACK 7,976 0 0 EDUCATION/TRAINING 6,609 0 0 PROFESSIONAL FEES 5,817 0 0 OIL 3,536 0 0 LAWN CARE/MAINTENANCE 2,685 0 0 TRUCK EXPENSES 2,164 0 0 TAXES 1,687 0 0 PAYROLL PROCESSING 0 1,357 0 CLEANING 500 0 0 SERVICE FEES 394 0 0 CREDIT CARD FEES 288 0 0 DUES AND SUBSCRIPTIONS 150 0 0 BANK FEES 48 0 0 TOTAL 238,829 1,357 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0891335
IRS990/TotalAssetsEOYAmt0938960
IRS990/TotalAssetsGrp/BOYAmt0891335
IRS990/TotalAssetsGrp/EOYAmt0938960
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0219
IRS990/TotalEmployeeCnt077
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt079899
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01405760
IRS990/TotalFunctionalExpensesGrp/TotalAmt01485659
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0495998
IRS990/TotalLiabilitiesEOYAmt0450773
IRS990/TotalLiabilitiesGrp/BOYAmt0495998
IRS990/TotalLiabilitiesGrp/EOYAmt0450773
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0395337
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0488187
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0173
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0173
IRS990/TotalProgramServiceExpensesAmt01405760
IRS990/TotalProgramServiceRevenueAmt01578289
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01578290
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01578509
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0891335
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0938960
IRS990/TravelGrp/ProgramServicesAmt01849
IRS990/TravelGrp/TotalAmt01849
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01783 MOUNTS RD
IRS990/USAddress/CityNm0MORROW
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045152
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAY KAMMER JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05139338022
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CINCINNATI SCENIC RAILWAY
ReturnHeader/Filer/BusinessNameControlTxt0CINC
ReturnHeader/Filer/EIN0464062032
ReturnHeader/Filer/USAddress/AddressLine1Txt016 E SOUTH STREET
ReturnHeader/Filer/USAddress/CityNm0LEBANON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045036
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611166184
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRAMEL & ACKLEY PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0909 WRIGHTS SUMMIT PARKWAY STE 320
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FT WRIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041011
ReturnHeader/PreparerPersonGrp/PhoneNum08593416700
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J CARLYLE ACKLEY
ReturnHeader/ReturnTs02024-11-15T14:43:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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