Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
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
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 | $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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $260,504 | $471,511 | $732,015 |
| 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 | $1,048,001 |
| Salaries, Compensation, and Employee Benefits | $437,658 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Cincinnati Railway Co | Members | Track Rights Fees | No | $45,000 |
| Cincinnati Railway Co | Members | Lease of Railcars | No | $33,500 |
| Liability | Amount |
|---|---|
| Sba Eidl Loan | $407,600 |
| A/p - Ray Kammer Sr | $15,000 |
| Loan | $14,173 |
| A/p - Cdt | $14,000 |
“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.”
“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”
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 | 31649 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 31649 |
| IRS990/AllOtherContributionsAmt | 0 | 219 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1357 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 238829 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 240186 |
| 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 | 654764 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 678456 |
| 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 | 219 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1 |
| IRS990/CYOtherExpensesAmt | 0 | 1048001 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1578289 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 92850 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 437658 |
| IRS990/CYTotalExpensesAmt | 0 | 1485659 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1578509 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 109765 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 109765 |
| 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 | 77 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1405760 |
| 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 | 1578509 |
| 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 | 48711 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 48711 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1885 |
| IRS990/InterestGrp/TotalAmt | 0 | 1885 |
| 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 | 471511 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 236571 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 260504 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 732015 |
| 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 | 395337 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 488187 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 395337 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 488187 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 16622 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16622 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAIN REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 1 | CONTRACT LABOR |
| IRS990/OtherExpensesGrp/Desc | 2 | COST OF GOODS SOLD |
| IRS990/OtherExpensesGrp/Desc | 3 | LEBANON TIX FEE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 202291 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 184148 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 83483 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 48912 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 202291 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 184148 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 83483 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 48912 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 495998 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 450773 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 55769 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 348560 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 404329 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 78500 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 78500 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4266 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 29063 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 33329 |
| 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 | PHOTO INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CONCESSIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | SERVICES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1523827 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 25673 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 15952 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 11976 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 688 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1523827 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 25673 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 15952 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 11976 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 688 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 305879 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1 |
| IRS990/PYOtherExpensesAmt | 0 | 1209106 |
| IRS990/PYOtherRevenueAmt | 0 | 876 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1839529 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 536073 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 401106 |
| IRS990/PYTotalExpensesAmt | 0 | 1610212 |
| IRS990/PYTotalRevenueAmt | 0 | 2146285 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 92850 |
| 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 | 1578508 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 219 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 305879 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 201830 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 10234 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 315 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 518477 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1578290 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1840406 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1498842 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 377145 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1404658 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 6699341 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 7217818 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1578509 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2146285 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1700672 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 387379 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1404973 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 7217818 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1578509 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2146285 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1700672 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 387379 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1404973 |
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| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 471511 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 732015 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 407600 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 15000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 14173 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 14000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SBA EIDL LOAN |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | A/P - RAY KAMMER SR |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | LOAN |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | A/P - CDT |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 450773 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | CINCINNATI RAILWAY CO |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | CINCINNATI RAILWAY CO |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | MEMBERS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | MEMBERS |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 33500 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 45000 |
| 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 | 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 |
| 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 |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalEmployeeCnt | 0 | 77 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1405760 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1485659 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 495998 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 450773 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 495998 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 450773 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 938960 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1849 |
| IRS990/TravelGrp/TotalAmt | 0 | 1849 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| 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 | 2024-10-15 13:58:12Z |
| 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 | 2024-11-15 |
| 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 | 2024-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J CARLYLE ACKLEY |
| ReturnHeader/ReturnTs | 0 | 2024-11-15T14:43:27-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.