Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Eastern Shore Rail Trail Foundation
990 • Fiscal year 2024 • EIN 87-4720256
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.05x
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 67.6% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
100th percentile
Faster revenue growth than 100% of similar nonprofits.
Balance Sheet
Assets
Up$116,785
Up $10,024 (+9.4%) from 2023
Net Assets
Up$110,637
Up $8,876 (+8.7%) from 2023
Liabilities
Up$6,148
Up $1,148 (+23%) from 2023
Revenue And Expenses
Revenue
Up$102,141
Up $99,888 (+4434%) from 2023
Expenses
Up$93,265
Up $81,582 (+698%) from 2023
Net Income
Up$8,876
Up $18,306 (+194%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2023 to Sep 30, 2024
- Signed
- May 23, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $102,141
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $94,261 | $116,785 | ▲ $22,524 |
| Accounts Receivable | $12,500 | - | - |
| Total Assets | $106,761 | $116,785 | ▲ $10,024 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $5,000 | $6,148 | ▲ $1,148 |
| Total Liabilities | $5,000 | $6,148 | ▲ $1,148 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $101,761 | $110,637 | ▲ $8,876 |
| Total Net Assets Fund Balance | $101,761 | $110,637 | ▲ $8,876 |
| Total Liabilities and Net Assets / Fund Balance | $106,761 | $116,785 | ▲ $10,024 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Ronald S Wolff | Executive Director | FT | $69,000 | $69,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| George Mapp | DirectorChairman |
| C R Major | Director |
| Ernest Smith | Director |
| Franci Wayland | Director |
| Jackie Phillips | Director |
| Jill Bieri | Director |
| Jim McGowan | Director |
| Steve Sturgis | Director |
| John Coker | DirectorSecretaryTreasurer |
| Janice Williams | Assistant Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $102,141
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $2,141
- Change in Net Assets
- $8,876
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $93,265 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $69,000 | - | - | $69,000 |
| Fees for Services Other | $10,000 | - | - | $10,000 |
| Fees for Services Accounting | $6,163 | - | - | $6,163 |
| Other Expenses | $2,401 | - | - | $2,401 |
| Insurance | $1,644 | - | - | $1,644 |
| Travel | $1,624 | - | - | $1,624 |
| Advertising | $954 | - | - | $954 |
| Office Expenses | $600 | - | - | $600 |
| Conferences and Meetings | $147 | - | - | $147 |
| Total Functional Expenses | $93,265 | $0 | $0 | $93,265 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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.”
Local chapters branches affiliates Part VI line 10A
“The Eastern Shore Rail Trail Foundation (ESTRF) is affiliated with the Accomack Northampton Transportation District Commission (ANTDC), a government entity, which provides oversight for its goal activities of planning and constructing and eventually maintaining a 50 mile long pathway and infrastructure corridor along the course of a railbanked railbed which runs the length of the penninsula know as the Eastern Shore of Virgnia.Canonie Atlantic Co (CAC) is a corporation, owned by the ANTDC, a government entity. CAC is the railbanked railbed on which the ESTRF will be constructing the railbed.”
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 comparable 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 Eastgern 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
- Address
- PO Box 417, Accomac, VA 23301
Signing Officer
- Name
- Ronald S Wolff
- Title
- Executive Direc
- Phone
- 7578941209
- Signed
- 2025-05-23
- Discuss with paid preparer
- No
Organization Details
- Principal Officer
- Ronald S Wolff
- Formed
- 2021
- Legal Domicile
- Va
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 0
- Volunteers
- 20
Preparer
- Firm
- Eastern Shore Tax & Accounting LLC
- Address
- 2121 Rivershore Rd, Elizabeth City, NC 27909
- Preparer
- Patricia A Bevans
- Phone
- 7574424520
Supplemental Narrative
Additional Explanations
List of other fees for services expenses Part IX line 11G
“The Eastern Shore Rail Trail Foundation (ESTRF) will be constructing a 50 mile long pathway and infrastructure corridor along the course of a railbanked railbed which runs the length of the penninsula known as the Eastern Shore of Virginia. Planning for this undertaking included hiring an engineering firm to provide to study, advise and recommend best constuction practices for this large project.”
Raw XML Appendix361 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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Eastern Shore Rail Trail Foundation (ESTRF) is affiliated with the Accomack Northampton Transportation District Commission (ANTDC), a government entity, which provides oversight for its goal activities of planning and constructing and eventually maintaining a 50 mile long pathway and infrastructure corridor along the course of a railbanked railbed which runs the length of the penninsula know as the Eastern Shore of Virgnia.Canonie Atlantic Co (CAC) is a corporation, owned by the ANTDC, a government entity. CAC is the railbanked railbed on which the ESTRF will be constructing the railbed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The governing body reviewed Form 990 prior to submission. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Compensation of the Executive Director is approved by vote of the Board of Directors and is determined by comparable analysis of compensation for individuals with similar qualifications and responsibilities. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Executive Director is the only compensated position at the Eastgern 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/ExplanationTxt | 6 | Governing documents are available to the general public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The Eastern Shore Rail Trail Foundation (ESTRF) will be constructing a 50 mile long pathway and infrastructure corridor along the course of a railbanked railbed which runs the length of the penninsula known as the Eastern Shore of Virginia. Planning for this undertaking included hiring an engineering firm to provide to study, advise and recommend best constuction practices for this large project. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Local chapters branches affiliates Part VI line 10a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | List of other fees for services expenses Part IX line 11g |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Ronald S Wolff |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Direc |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7578941209 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Eastern Shore Rail Trail Foundation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EAST |
| ReturnHeader/Filer/EIN | 0 | 874720256 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 417 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Accomac |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 23301 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 843248118 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Eastern Shore Tax & Accounting LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2121 Rivershore Rd |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Elizabeth City |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 27909 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7574424520 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Patricia A Bevans |
| ReturnHeader/ReturnTs | 0 | 2025-06-18T12:52:35-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-09-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $116,785
- Liabilities
- $6,148
- Net assets
- $110,637
- Revenue
- $102,141
- Expenses
- $93,265
- Net income
- $8,876
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