Civic Intelligence

Eastern Shore Rail Trail Foundation

EIN 87-4720256 • 501(c)3 • Accomac, VA

Profile

Eastern Shore Rail Trail Foundation (ESRTF) is engaged in the development, improvement, financing, use, operation, promotion, marketing, maintenance, and good repair of the Eastern Shore Rail Trail running from Hallwood to Cape Charles Virginia.

PO Box 417Accomac, VA 23301

esrailtrail.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.12x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

86th percentile

0.20x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

6th percentile

-222%

Higher net margin than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

16th percentile

-57%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-70%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$49,659

Down $67,126 (-57%) from 2024

Liabilities

Down

$6,000

Down $148 (-2.4%) from 2024

Net Assets

Down

$43,659

Down $66,978 (-61%) from 2024

Operations
Liabilities / Revenue86th percentileNet Margin6th percentile

Revenue

Down

$30,159

Down $71,982 (-70%) from 2024

Expenses

Up

$97,137

Up $3,872 (+4.2%) from 2024

Net Income

Down

-$66,978

Down $75,854 (-855%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$150K$100K$50K$0Assets 2023: $106,761Liabilities 2023: $5,000Net Assets 2023: $101,7612023Assets 2024: $116,785Liabilities 2024: $6,148Net Assets 2024: $110,6372024Assets 2025: $49,659Liabilities 2025: $6,000Net Assets 2025: $43,6592025

Highlighted filing

2025

Assets$49,659
Liabilities$6,000
Net Assets$43,659
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

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

$150K$100K$50K$0-$50K-$100KRevenue 2023: $2,253Expenses 2023: $11,683Net Income 2023: -$9,4302023Revenue 2024: $102,141Expenses 2024: $93,265Net Income 2024: $8,8762024Revenue 2025: $30,159Expenses 2025: $97,137Net Income 2025: -$66,9782025

Highlighted filing

2025

Revenue$30,159
Expenses$97,137
Net Income-$66,978
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$49,659
Liabilities
$6,000
Net assets
$43,659
Revenue
$30,159
Expenses
$97,137
Net income
-$66,978
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.06$0.44$0.30$0.97$0.67
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.06$1.11$1.02$0.93$0.09
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.05$1.02$0.02$0.12$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 31, 2026
Return Version
2024v5.2
Gross Receipts
$30,159
Mission and Program Overview

Mission

Eastern Shore Rail Trail Foundation (ESRTF) is engaged in the development, improvement, financing, use, operation, promotion, marketing, maintenance, and good repair of the Eastern Shore Rail Trail running from Hallwood to Cape Charles Virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$116,785$49,659▼ $67,126
Total Assets$116,785$49,659▼ $67,126
Liabilities
Accounts Payable and Accrued Expenses$6,148$6,000▼ $148
Total Liabilities$6,148$6,000▼ $148
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$110,637$43,659▼ $66,978
Total Net Assets Fund Balance$110,637$43,659▼ $66,978
Total Liabilities and Net Assets / Fund Balance$116,785$49,659▼ $67,126
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Ronald S WolffExecutor DirectorFT$72,000$72,000

Board Members and Trustees

NameTitle
George MappDirectorChairman
C R MajorDirector
Ed TankardDirector
Ernest SmithDirector
Jackie PhillipsDirector
Jim McGowanDirector
Steve SturgisDirector
John CokerDirectorSecretaryTreasurer
Janice WilliamsAssistant Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$30,159
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-66,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$72,000
Other Expenses$25,137
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$72,000--$72,000
Other Expenses$10,000--$10,000
Fees for Services Accounting$7,825--$7,825
Conferences and Meetings$2,471--$2,471
Insurance$1,766--$1,766
Information Technology$1,251--$1,251
Office Expenses$880--$880
Advertising$300--$300
Total Functional Expenses$97,137$0$0$97,137
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The Eastern Shore Rail Trail Foundation (ESTRF) is a corporation which has as its sole member the governmental unit, the Accomack-Northampton County Transportation District Commission (ANTDC). The ESTRF was created by the ANTDC.”

Form 990 governing body review Part VI line 11

“The governing body reviewed Form 990 prior to submission.”

Conflict of interest policy compliance Part VI line 12C

“The Conflict of Interest Policy of the Eastern Shore Rail Trail Foundation is included at Article XIV of its Bylaws (governing document) and requires that directors and officers disclose conflicts of interest and abstain from voting on matters pertaining thereto.”

CEO executive director top management comp Part VI line 15A

“Compensation of the Executive Director is approved by vote of the Board of Directors and is determined by comparale analysis of compensation for individuals with similar qualifications and responsibilities.”

Other officer or key employee compensation Part VI line 15B

“Executive Director is the only compensated position at the Eastern Shore Rail Trail Foundation at this time. When the decision is made by the Board of Directors to add additional compensated officers or key employees, the compensation of same will be approved by vote of the Board of Directors and determined by comparable analysis of compensation for individuals with similar qualifications and responsibilities.”

Governing documents etc available to public Part VI line 19

“Governing documents are available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Eastern Shore Rail Trail Foundation
EIN
87-4720256
In Care Of
% Ronald S Wolff
Phone
7578941209
Address
PO Box 41, Atlantic, VA 23303-0041

Signing Officer

Name
Ronald S Wolff
Title
Executive Director
Phone
7578941209
Signed
2026-01-31
Discuss with paid preparer
No

Organization Details

Principal Officer
Ronald S Wolff
Formed
2021
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
20

Preparer

Firm
Eastern Shore Tax & Accounting LLC
Address
2121 Rivershore Rd, Elizabeth City, NC 27909
Preparer
Patricia a Bevans
Phone
7573505306
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Eastern Shore Rail Trail Foundation (ESTRF) is a corporation which has as its sole member the governmental unit, the Accomack-Northampton County Transportation District Commission (ANTDC). The ESTRF was created by the ANTDC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing body reviewed Form 990 prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Conflict of Interest Policy of the Eastern Shore Rail Trail Foundation is included at Article XIV of its Bylaws (governing document) and requires that directors and officers disclose conflicts of interest and abstain from voting on matters pertaining thereto.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of the Executive Director is approved by vote of the Board of Directors and is determined by comparale analysis of compensation for individuals with similar qualifications and responsibilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Executive Director is the only compensated position at the Eastern Shore Rail Trail Foundation at this time. When the decision is made by the Board of Directors to add additional compensated officers or key employees, the compensation of same will be approved by vote of the Board of Directors and determined by comparable analysis of compensation for individuals with similar qualifications and responsibilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents are available to the general public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0AN Cty Trans Dist Comm ANTDC
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0County Government Transportation Governance
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0PO Box 1027
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0Eastville
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd023347
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0AN Cty Transportation Dist Comm ANTDC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Canonie Atlantic Co
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0115
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Non-Operating Railroad
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt06
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 312
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Cape Charles
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd023310
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0116785
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IRS990/TotalAssetsGrp/EOYAmt049659
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt030159
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt097137
IRS990/TotalFunctionalExpensesGrp/TotalAmt097137
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06148
IRS990/TotalLiabilitiesEOYAmt06000
IRS990/TotalLiabilitiesGrp/BOYAmt06148
IRS990/TotalLiabilitiesGrp/EOYAmt06000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0110637
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt043659
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt097137
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt030159
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0116785
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt049659
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 41
IRS990/USAddress/CityNm0Atlantic
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd023303
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0https://esrailtrail.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD S WOLFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07578941209
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Eastern Shore Rail Trail Foundation
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0874720256
ReturnHeader/Filer/InCareOfNm0% Ronald S Wolff
ReturnHeader/Filer/PhoneNum07578941209
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 41
ReturnHeader/Filer/USAddress/CityNm0Atlantic
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd0233030041
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eastern Shore Tax & Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02121 Rivershore Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Elizabeth City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027909
ReturnHeader/PreparerPersonGrp/PhoneNum07573505306
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA A BEVANS
ReturnHeader/ReturnTs02026-02-06T11:09:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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