Civic Intelligence

Joseph Branch Trail Consortium

EIN 46-4553129 • 501(c)3 • Enterprise, OR

Profile

Our ultimate vision is to develop a 63-mile trail-with-rail alongside the existing railroad tracks within the publicly owned Wallowa-Union Railroad Authority rail corridor. Our mission is to connect the small towns of Elgin, Minam, Wallowa, Lostine, Enterprise, and Joseph by offering residents a multi-modal transportation option that is a safe and accessible.

PO Box 292Enterprise, OR 97885

www.josephbranchtrail.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

58th percentile

5.8%

Higher net margin than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$71,535

Up $71,534 (+7153400%) from 2015

Liabilities

Up

$0

Up $101 (+100%) from 2015

Net Assets

$71,535

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue62nd percentileNet Margin58th percentile

Revenue

Up

$217,343

Up $216,310 (+20940%) from 2015

Expenses

Up

$204,731

Up $203,597 (+17954%) from 2015

Net Income

Up

$12,612

Up $12,713 (+12587%) from 2015

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$80K$60K$40K$20K$0-$20KAssets 2015: $1Liabilities 2015: -$1012015Assets 2024: $71,535Liabilities 2024: $0Net Assets 2024: $71,5352024

Highlighted filing

2024

Assets$71,535
Liabilities$0
Net Assets$71,535
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2015: $1,033Expenses 2015: $1,134Net Income 2015: -$1012015Revenue 2024: $217,343Expenses 2024: $204,731Net Income 2024: $12,6122024

Highlighted filing

2024

Revenue$217,343
Expenses$204,731
Net Income$12,612
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$71,535
Liabilities
$0
Net assets
$71,535
Revenue
$217,343
Expenses
$204,731
Net income
$12,612
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$2.17$2.05$0.13
2015Summary only. Only limited summary data is available for this year.$0.00$0.00$0.01$0.01$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.0
Gross Receipts
$217,343
Mission and Program Overview

Mission

Our ultimate vision is to develop a 63-mile trail-with-rail alongside the existing railroad tracks within the publicly owned Wallowa-Union Railroad Authority rail corridor. Our mission is to connect the small towns of Elgin, Minam, Wallowa, Lostine, Enterprise, and Joseph by offering residents a multi-modal transportation option that is a safe and accessible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$43,806-
Cash and Non-Interest-Bearing Accounts$58,923$21,429▼ $37,494
Land, Buildings, and Equipment, Net$0$6,300▲ $6,300
Loans From Officers Directors$0$0→ $0
Total Assets$58,923$71,535▲ $12,612
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,623$48,435▲ $12,812
Net Assets With Donor Restrictions$23,300$23,100▼ $200
Total Net Assets Fund Balance$58,923$71,535▲ $12,612
Total Liabilities and Net Assets / Fund Balance$58,923$71,535▲ $12,612

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$6,300$700$0
Leasehold Improvements$0$0$0
Closely Held Equity Interests$0--
Financial Derivatives$0--
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Shannon DonovanPresident
John PollardVice President
Emily SheahanDirector
Howard ButtsDirector
Ralph SwinehartDirector
Will AndersenDirector
Raffaella BetzaSecretary
Todd PedersonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
King Construction Services LLCconstructionPO Box 92, Elgin, OR 97828$148,300
Revenue and Support

Revenue Composition

Contributions and Grants
$216,511
Program Service Revenue
$0
Investment Income
$832
Other Revenue
$0
All Other Contributions
$101,211
Change in Net Assets
$12,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$204,731
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$36,456-$36,456
Office Expenses-$1,887-$1,887
Fees for Services Accounting-$1,610-$1,610
Other Expenses$1,233$0$0$1,233
Travel-$870-$870
Insurance-$830-$830
Depreciation Depletion-$700-$700
Conferences and Meetings-$547-$547
Advertising-$415-$415
Total Functional Expenses$161,416$43,315$0$204,731
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Made available to all active members of the board in October 2025”

Form 990, Part VI, Section C, Line 19

“Made available upon request”

Filing and Contact Details

Filer

Filer Name
Joseph Branch Trail Consortium
EIN
46-4553129
Phone
5413980004
Address
PO Box 292, Enterprise, OR 97885

Signing Officer

Name
Todd Pederson
Title
Treasurer
Phone
2083151637
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shannon Donovan
Formed
2014
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
35

Preparer

Firm
Sara Averbeck
Address
504 Donald Street, Wallowa, OR 97885
Preparer
Sara Averbeck
Phone
5096797180
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Made available to all active members of the board in October 2025
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ReasonableCauseExplanation/ExplanationTxt0We respectfully request abatement of penalties under either the First Time Abate (FTA) provisions or, alternatively, based on reasonable cause. Joseph Branch Trail Consortium is filing IRS Form 990 for the first time. In prior years, the organization was only required to file Form 990-N, which has been consistently filed timely and in full compliance. The organization has no prior history of late filings or penalties. The Form 990 was prepared and submitted in good faith well before the extended due date of November 15, 2025. The return is dated October 27, 2025, and was received by the IRS on November 5, 2025. At the time of filing, the organization was unaware of the requirement that Form 990 must be electronically filed. Our paid tax preparer was also filing Form 990 for the first time and was similarly unaware of the mandatory e-filing requirement. IRS Notice 0422897266 is dated December 19, 2025. Due to the holiday season and office closures, the organization did not receive the notice until December 30, 2025. Upon receipt, the notice was immediately forwarded to our tax preparer, and corrective action was taken as promptly as possible. Although we were unable to respond within the 10-day period specified in the notice, this delay was due solely to holiday closures and not neglect or willful disregard of filing requirements. The organization exercised ordinary business care and prudence by engaging a paid preparer, filing well before the extended deadline, and acting immediately to correct the issue once notified. Given the organization's history of compliance, the good-faith effort to file timely, and the prompt corrective action taken, we request that penalties be abated. Thank you for your consideration.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Todd Pederson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02083151637

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