Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Kitsap Live Steamers
EIN 91-1472937 • 501(c)3 • Port Orchard, WA
Profile
The purpose of the kitsap live steamers (kls) is to promote the hobby of outdoor miniature railroad by offering scheduled train rides and guided tours of the kls facility and by providing the sights and sounds of railroading for the enjoyment of the members and visiting public at south kitsap regional park in port orchard, washington. Kls will endeavor to provide the public and kls members with a resource of knowledge and experiences that can be passed on to future generations.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
83rd percentile
Higher net margin than 83% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Balance Sheet
Assets
Up$122,938
Up $15,716 (+15%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$122,938
Up $15,716 (+15%) from 2023
Revenue
Down$48,126
Down $22,064 (-31%) from 2023
Expenses
Up$32,410
Up $3,101 (+11%) from 2023
Net Income
Down$15,716
Down $25,165 (-62%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $122,938
- Liabilities
- -
- Net assets
- $122,938
- Revenue
- $48,126
- Expenses
- $32,410
- Net income
- $15,716
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 13, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $57,813
Mission and Program Overview
Mission
The purpose of the kitsap live steamers (kls) is to promote the hobby of outdoor miniature railroad by offering scheduled train rides and guided tours of the kls facility and by providing the sights and sounds of railroading for the enjoyment of the members and visiting public at south kitsap regional park in port orchard, washington. Kls will endeavor to provide the public and kls members with a resource of knowledge and experiences that can be passed on to future generations.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| OPERATION OF OUTDOOR MINIATURE RAILROAD. | - | $32,410 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LYNN PETERSON | President | - | $0 | - | - |
| BILL HARTUNG | Vice Preside | - | $0 | - | - |
| JOHN BARTLOW | Secretary | - | $0 | - | - |
| KENNETH KAIVO | Treasurer | - | $0 | - | - |
| CRAIG MANGENG | Director | - | $0 | - | - |
| DREW BROWN | Director | - | $0 | - | - |
| DAN SIMMONS | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Kitsap Live Steamers
- EIN
- 91-1472937
- Phone
- 3602494186
- Address
- PO BOX 1765, PORT ORCHARD, WA 98366
Signing Officer
- Name
- Kenneth Kaivo
- Title
- Treasurer
- Phone
- 3602494186
- Signed
- 2025-05-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Gaylon Boley CPA
- Address
- PO BOX 32, MONTESANO, WA 98563-0032
- Preparer
- Gaylon Boley CPA
- Phone
- 3602498188
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Storage fees 1,380 total 1,380”
Form 990-ez, Part I, Line 16
“Expenses po box rent 222 office supplies 310 computer & internet 735 insurance 11,764 dues & subscriptions 179 operating supplies 1,185 meals & entertainment 2,703 other expense 1,268 facilities & equip maint 5,745 non-investment depreciation 4,297 total 28,408”
Form 990-ez, Part II, Line 24
“Sd45 locomotive 25,330 27,300 less accumulated depreciation 2,533 5,263 engineers railcar 3,580 3,580 less accumulated depreciation 358 716 rebuild of 400 series cars 6,476 7,294 less accumulated depreciation 647 1,376 milwaukee car air brake conv 0 4,801 less accumulated depreciation 0 480 total 31,848 35,140”
Form 990-ez, Part III
“The purpose of the kitsap live steamers (kls) is to promote the hobby of outdoor miniature railroad by offering scheduled train rides and guided tours of the kls facility and by providing the sights and sounds of railroading for the enjoyment of the members and visiting public at south kitsap regional park in port orchard, washington. Kls will endeavor to provide the public and kls members with a resource of knowledge and experiences that can be passed on to future generations.”
Raw XML Appendix151 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KENNETH KAIVO |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3602494186 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1765 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PORT ORCHARD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98366 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 75374 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 87798 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 37154 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 9687 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 15716 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 500 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 107222 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 122938 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 5363 |
| IRS990EZ/GrossReceiptsAmt | 0 | 57813 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 15050 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1066 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 107222 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 122938 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 107222 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 122938 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3502 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LYNN PETERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BILL HARTUNG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JOHN BARTLOW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KENNETH KAIVO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CRAIG MANGENG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DREW BROWN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DAN SIMMONS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 31848 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 35140 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 28408 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1380 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PURPOSE OF THE KITSAP LIVE STEAMERS (KLS) IS TO PROMOTE THE HOBBY OF OUTDOOR MINIATURE RAILROAD BY OFFERING SCHEDULED TRAIN RIDES AND GUIDED TOURS OF THE KLS FACILITY AND BY PROVIDING THE SIGHTS AND SOUNDS OF RAILROADING FOR THE ENJOYMENT OF THE MEMBERS AND VISITING PUBLIC AT SOUTH KITSAP REGIONAL PARK IN PORT ORCHARD, WASHINGTON. KLS WILL ENDEAVOR TO PROVIDE THE PUBLIC AND KLS MEMBERS WITH A RESOURCE OF KNOWLEDGE AND EXPERIENCES THAT CAN BE PASSED ON TO FUTURE GENERATIONS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 3163 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OPERATION OF OUTDOOR MINIATURE RAILROAD. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 32410 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 32410 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 32410 |
| IRS990EZ/TotalRevenueAmt | 0 | 48126 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | KITSAPLIVESTEAMERS.ORG |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME 35,976 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 37154 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 35323 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 72477 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1341 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2335 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 3676 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 19593 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 16383 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 35976 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.64640 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.65360 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 72477 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 37154 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 35323 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 72477 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 112129 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | STORAGE FEES 1,380 TOTAL 1,380 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES PO BOX RENT 222 OFFICE SUPPLIES 310 COMPUTER & INTERNET 735 INSURANCE 11,764 DUES & SUBSCRIPTIONS 179 OPERATING SUPPLIES 1,185 MEALS & ENTERTAINMENT 2,703 OTHER EXPENSE 1,268 FACILITIES & EQUIP MAINT 5,745 NON-INVESTMENT DEPRECIATION 4,297 TOTAL 28,408 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SD45 LOCOMOTIVE 25,330 27,300 LESS ACCUMULATED DEPRECIATION 2,533 5,263 ENGINEERS RAILCAR 3,580 3,580 LESS ACCUMULATED DEPRECIATION 358 716 REBUILD OF 400 SERIES CARS 6,476 7,294 LESS ACCUMULATED DEPRECIATION 647 1,376 MILWAUKEE CAR AIR BRAKE CONV 0 4,801 LESS ACCUMULATED DEPRECIATION 0 480 TOTAL 31,848 35,140 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PURPOSE OF THE KITSAP LIVE STEAMERS (KLS) IS TO PROMOTE THE HOBBY OF OUTDOOR MINIATURE RAILROAD BY OFFERING SCHEDULED TRAIN RIDES AND GUIDED TOURS OF THE KLS FACILITY AND BY PROVIDING THE SIGHTS AND SOUNDS OF RAILROADING FOR THE ENJOYMENT OF THE MEMBERS AND VISITING PUBLIC AT SOUTH KITSAP REGIONAL PARK IN PORT ORCHARD, WASHINGTON. KLS WILL ENDEAVOR TO PROVIDE THE PUBLIC AND KLS MEMBERS WITH A RESOURCE OF KNOWLEDGE AND EXPERIENCES THAT CAN BE PASSED ON TO FUTURE GENERATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KENNETH KAIVO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3602494186 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KITSAP LIVE STEAMERS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KITS |
| ReturnHeader/Filer/EIN | 0 | 911472937 |
| ReturnHeader/Filer/PhoneNum | 0 | 3602494186 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1765 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PORT ORCHARD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 98366 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 463914531 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GAYLON BOLEY CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 32 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MONTESANO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 985630032 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3602498188 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GAYLON BOLEY CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-05-13T16:45:10-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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