Civic Intelligence

Ligonier Valley Rail Road Association

990 • Fiscal year 2021 • EIN 75-3143310

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 10, 2022

PO Box 21Ligonier, PA 15658

(724) 238-7819

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

67th percentile

24%

Higher net margin than 67% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

36th percentile

2.8%

Faster asset growth than 36% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

75th percentile

53%

Faster revenue growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$674,787

Up $18,470 (+2.8%) from 2020

Net Assets

Up

$674,210

Up $17,953 (+2.7%) from 2020

Liabilities

Up

$577

Up $517 (+862%) from 2020

Revenue

Up

$57,335

Up $19,934 (+53%) from 2020

Expenses

Down

$43,658

Down $3,081 (-6.6%) from 2020

Net Income

Up

$13,677

Up $23,015 (+246%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $749,424Liabilities 2010: $1,155Net Assets 2010: $748,2692010Assets 2011: $749,674Liabilities 2011: $1,826Net Assets 2011: $747,8482011Assets 2012: $765,227Liabilities 2012: $546Net Assets 2012: $764,6812012Assets 2013: $717,311Liabilities 2013: $829Net Assets 2013: $716,4822013Assets 2014: $711,569Liabilities 2014: $877Net Assets 2014: $710,6922014Assets 2015: $670,912Liabilities 2015: $913Net Assets 2015: $669,9992015Assets 2016: $675,826Liabilities 2016: $303Net Assets 2016: $675,5232016Assets 2017: $666,437Liabilities 2017: $570Net Assets 2017: $665,8672017Assets 2018: $664,090Liabilities 2018: $126Net Assets 2018: $663,9642018Assets 2019: $661,897Liabilities 2019: $469Net Assets 2019: $661,4282019Assets 2020: $656,317Liabilities 2020: $60Net Assets 2020: $656,2572020Assets 2021: $674,787Liabilities 2021: $577Net Assets 2021: $674,2102021Assets 2022: $660,502Liabilities 2022: $725Net Assets 2022: $659,7772022Assets 2023: $687,297Liabilities 2023: $82Net Assets 2023: $687,2152023Assets 2024: $744,485Liabilities 2024: $257Net Assets 2024: $744,2282024Assets 2025: $725,589Liabilities 2025: $447Net Assets 2025: $725,1422025

Highlighted filing

2021

Assets$674,787
Liabilities$577
Net Assets$674,210

Operations Trend

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

$100K$50K$0-$50KExpenses 2010: $66,2352010Expenses 2011: $63,5752011Expenses 2012: $68,9512012Revenue 2013: $26,673Expenses 2013: $75,469Net Income 2013: -$48,7962013Revenue 2014: $62,244Expenses 2014: $69,812Net Income 2014: -$7,5682014Revenue 2015: $26,340Expenses 2015: $65,929Net Income 2015: -$39,5892015Revenue 2016: $54,206Expenses 2016: $49,692Net Income 2016: $4,5142016Revenue 2017: $53,103Expenses 2017: $65,629Net Income 2017: -$12,5262017Revenue 2018: $54,230Expenses 2018: $54,234Net Income 2018: -$42018Revenue 2019: $41,170Expenses 2019: $48,726Net Income 2019: -$7,5562019Revenue 2020: $37,401Expenses 2020: $46,739Net Income 2020: -$9,3382020Revenue 2021: $57,335Expenses 2021: $43,658Net Income 2021: $13,6772021Revenue 2022: $44,188Expenses 2022: $45,062Net Income 2022: -$8742022Revenue 2023: $66,789Expenses 2023: $48,498Net Income 2023: $18,2912023Revenue 2024: $99,656Expenses 2024: $50,820Net Income 2024: $48,8362024Revenue 2025: $23,184Expenses 2025: $50,872Net Income 2025: -$27,6882025

Highlighted filing

2021

Revenue$57,335
Expenses$43,658
Net Income$13,677
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 10, 2022
Return Version
2021v4.2
Gross Receipts
$59,790
Mission and Program Overview

Mission

To preserve the legacy of the Ligonier Valley Rail Road, conserve its vestiges, collect its relics & memorabilia, and educate the public about railroad history in the Ligonier Valley.

Educate interested parties in the history of the Ligonier Valley Rail Road which ceased operations in the 1950s. The association is opening a museum with interactive displays, historical artifacts and a small gift shop for rail road and historical enthusiasts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$537,666$528,533▼ $9,133
Investments in Publicly Traded Securities$42,260$67,039▲ $24,779
Cash and Non-Interest-Bearing Accounts$37,691$61,681▲ $23,990
Inventories for Sale or Use$14,438$14,308▼ $130
Prepaid Expenses and Deferred Charges$1,746$2,285▲ $539
Savings and Temporary Cash Investments$22,516$941▼ $21,575
Total Assets$656,317$674,787▲ $18,470
Liabilities
Accounts Payable and Accrued Expenses$60$577▲ $517
Total Liabilities$60$577▲ $517
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$638,789$663,245▲ $24,456
Net Assets With Donor Restrictions$17,468$10,965▼ $6,503
Total Net Assets Fund Balance$656,257$674,210▲ $17,953
Total Liabilities and Net Assets / Fund Balance$656,317$674,787▲ $18,470

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$447,809$195,309$643,118
Other Land Buildings$70,046$5,499$75,545
Equipment$4,678$43,939$48,617
Land$6,000-$6,000
Leasehold Improvements-$843$843
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$54,254
Program Service Revenue
$0
Investment Income
$797
Other Revenue
$2,284
All Other Contributions
$54,254
Change in Net Assets
$13,677

Audited Revenue Reconciliation

Revenue per Audited Statements
$57,058
Revenue Not Reported on Financial Statements
$277
Revenue Not Reported on Form 990
$7,256
Total Revenue per Audited Statements
$64,314
Total Revenue per Form 990
$57,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,658
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
Depreciation Depletion$19,624--$19,624
Occupancy$4,620--$4,620
Insurance$4,539--$4,539
Other Expenses$4,230--$4,230
Fees for Services Accounting-$3,385-$3,385
Office Expenses$1,699--$1,699
Advertising$1,090--$1,090
All Other Expenses$635--$635
Information Technology$319--$319
Fees for Service Investment Mgmnt Fees-$277-$277
Total Functional Expenses$39,996$3,662$0$43,658

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$46,361
Total Expenses per Form 990$43,658
Expenses per Audited Statements$43,381
Expenses Not Reported on Form 990$2,980
Expenses Not Reported on Financial Statements$277
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 11

Once the 990 has been prepared, the board of directors review and approve the return before it is filed with the IRS.

Form 990, Part VI, Section C, Line 19

The Association makes all policies available to the public upon request.

Form 990, Part VI, Section B, Line 12C

All Board Members for the Association review the conflict of interest policy on an annual basis.

Filing and Contact Details

Filer

Filer Name
Ligonier Valley Rail Road Association
EIN
75-3143310
Phone
7242387819
Address
PO Box 21, Ligonier, PA 15658

Signing Officer

Name
William McCullough
Title
Treasurer
Phone
7242387819
Signed
2022-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William McCullough
Formed
2004
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Meansbenson Accounting Inc
Address
5927 ROUTE 981, LATROBE, PA 15650
Preparer
Loren M Means CPA
Phone
7247980755
Supplemental Narrative

Financial Statement Notes

XI 4B

Cost of Goods Sold amount.

XII 4B

Cost of Goods Sold amount.

Raw XML AppendixShowing 400 of 458 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt060
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0577
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Educate interested parties in the history of the Ligonier Valley Rail Road which ceased operations in the 1950s. The association is opening a museum with interactive displays, historical artifacts and a small gift shop for rail road and historical enthusiasts.
IRS990/AdvertisingGrp/ProgramServicesAmt01090
IRS990/AdvertisingGrp/TotalAmt01090
IRS990/AllOtherContributionsAmt054254
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0635
IRS990/AllOtherExpensesGrp/TotalAmt0635
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0William McCullough
IRS990/BooksInCareOfDetail/PhoneNum07242387819
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03032 Idlewild Hill Lane
IRS990/BooksInCareOfDetail/USAddress/CityNm0Ligonier
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd015658
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt037691
IRS990/CashNonInterestBearingGrp/EOYAmt061681
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt02455
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt054254
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0797
IRS990/CYOtherExpensesAmt043658
IRS990/CYOtherRevenueAmt02284
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt013677
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt043658
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt057335
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt019624
IRS990/DepreciationDepletionGrp/TotalAmt019624
IRS990/Desc0Educate interested parties in the history of the Ligonier Valley Rail Road which ceased operations in the 1950s. The association is opening a museum with interactive displays, historical artifacts and a small gift shop for rail road and historical enthusiasts.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt017468
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt010965
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt039996
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03385
IRS990/FeesForServicesAccountingGrp/TotalAmt03385
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0277
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0277
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5005.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt7002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt8002.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0William S McCullough
IRS990/Form990PartVIISectionAGrp/PersonNm1Douglas Kurtz
IRS990/Form990PartVIISectionAGrp/PersonNm2Debbie Nicely
IRS990/Form990PartVIISectionAGrp/PersonNm3David Byers
IRS990/Form990PartVIISectionAGrp/PersonNm4Armour Mellon
IRS990/Form990PartVIISectionAGrp/PersonNm5Thomas Hunter
IRS990/Form990PartVIISectionAGrp/PersonNm6Bryan Vogelsang
IRS990/Form990PartVIISectionAGrp/PersonNm7Adam Storey
IRS990/Form990PartVIISectionAGrp/PersonNm8Jennifer Sopko
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt059790
IRS990/GrossSalesOfInventoryAmt04738
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0319
IRS990/InformationTechnologyGrp/TotalAmt0319
IRS990/InsuranceGrp/ProgramServicesAmt04539
IRS990/InsuranceGrp/TotalAmt04539
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt014438
IRS990/InventoriesForSaleOrUseGrp/EOYAmt014308
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0797
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0797
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt042260
IRS990/InvestmentsPubTradedSecGrp/EOYAmt067039
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0245590
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0537666
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0528533
IRS990/LandBldgEquipCostOrOtherBssAmt0774123
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt01
IRS990/MissionDesc0Educate interested parties in the history of the Ligonier Valley Rail Road which ceased operations in the 1950s. The association is opening a museum with interactive displays, historical artifacts and a small gift shop for rail road and historical enthusiasts.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0656257
IRS990/NetAssetsOrFundBalancesEOYAmt0674210
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02283
IRS990/NetUnrlzdGainsLossesInvstAmt04276
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0638789
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0663245
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt04620
IRS990/OccupancyGrp/TotalAmt04620
IRS990/OfficeExpensesGrp/ProgramServicesAmt01699
IRS990/OfficeExpensesGrp/TotalAmt01699
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Printing and Postage
IRS990/OtherExpensesGrp/Desc1Liggie Exp, Fort Ligonier Days, Creepy Caboose
IRS990/OtherExpensesGrp/Desc2Displays, Dues Subscriptions
IRS990/OtherExpensesGrp/Desc3RM, Storage Rent, Security Expense
IRS990/OtherExpensesGrp/ProgramServicesAmt0585
IRS990/OtherExpensesGrp/ProgramServicesAmt12086
IRS990/OtherExpensesGrp/ProgramServicesAmt2569
IRS990/OtherExpensesGrp/ProgramServicesAmt34230
IRS990/OtherExpensesGrp/TotalAmt0585
IRS990/OtherExpensesGrp/TotalAmt12086
IRS990/OtherExpensesGrp/TotalAmt2569
IRS990/OtherExpensesGrp/TotalAmt34230
IRS990/OtherRevenueTotalAmt01
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01746
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02285
IRS990/PrincipalOfficerNm0William McCullough
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt036212
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0631
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt046739
IRS990/PYOtherRevenueAmt0558
IRS990/PYRevenuesLessExpensesAmt0-9338
IRS990/PYTotalExpensesAmt046739
IRS990/PYTotalRevenueAmt037401
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt013677
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022516
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0941
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt052560
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt035220
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt032527
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt049228
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt044732
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0214267
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0797
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0631
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0769
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0885
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0902
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03984
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06432
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02582
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt04311
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt08486
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt09518
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt031329
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0797
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0631
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0769
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0885
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0902
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03984
IRS990ScheduleA/InvestmentIncomeCYPct00.01590
IRS990ScheduleA/InvestmentIncomePYPct00.01630
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01658
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01662
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.97750
IRS990ScheduleA/PublicSupportPY509Pct00.97420
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0245596
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt058992
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt037802
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt036838
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt057714
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt054250
IRS990ScheduleA/Total509Grp/TotalAmt0245596
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt059790
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt038434
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt037609
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt058599
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt056810
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0251242
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0447809
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0195309
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0643118
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0525
IRS990ScheduleD/DonatedServicesUseFcltsAmt0525
IRS990ScheduleD/EquipmentGrp/BookValueAmt04678
IRS990ScheduleD/EquipmentGrp/DepreciationAmt043939
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048617
IRS990ScheduleD/ExpensesNotReportedAmt02980
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0277
IRS990ScheduleD/ExpensesSubtotalAmt043381
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0277
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0277
IRS990ScheduleD/LandGrp/BookValueAmt06000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06000
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0843
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0843
IRS990ScheduleD/NetUnrealizedGainsInvstAmt04276
IRS990ScheduleD/OtherExpensesIncludedAmt02455
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt070046
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05499
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt075545
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherRevenueAmt02455
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt07256
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0277
IRS990ScheduleD/RevenueSubtotalAmt057058
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Cost of Goods Sold amount.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Cost of Goods Sold amount.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0XI 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XII 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0528533
IRS990ScheduleD/TotalExpensesPerForm990Amt043658
IRS990ScheduleD/TotalRevenuePerForm990Amt057335
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt064314
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt046361
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Once the 990 has been prepared, the board of directors review and approve the return before it is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association makes all policies available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All Board Members for the Association review the conflict of interest policy on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0656317
IRS990/TotalAssetsEOYAmt0674787
IRS990/TotalAssetsGrp/BOYAmt0656317
IRS990/TotalAssetsGrp/EOYAmt0674787
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt054254
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03662
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt039996

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.26$0.00$7.25$0.23$0.51$0.28
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.44$0.00$7.44$1.00$0.51$0.49
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.87$0.00$6.87$0.67$0.48$0.18
2022Detailed filing. Detailed filing data is available for this year.$6.61$0.01$6.60$0.44$0.45$0.01
2021Detailed filing. Detailed filing data is available for this year.$6.75$0.01$6.74$0.57$0.44$0.14
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.56$0.00$6.56$0.37$0.47$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.62$0.00$6.61$0.41$0.49$0.08
2018Detailed filing. Detailed filing data is available for this year.$6.64$0.00$6.64$0.54$0.54$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.66$0.01$6.66$0.53$0.66$0.13
2016Detailed filing. Detailed filing data is available for this year.$6.76$0.00$6.76$0.54$0.50$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.71$0.01$6.70$0.26$0.66$0.40
2014Detailed filing. Detailed filing data is available for this year.$7.12$0.01$7.11$0.62$0.70$0.08
2013Detailed filing. Detailed filing data is available for this year.$7.17$0.01$7.16$0.27$0.75$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.65$0.01$7.65$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.50$0.02$7.48$0.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.49$0.01$7.48$0.66