Railroad Heritage Inc in Topeka, Kansas (KS)

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Railroad Heritage Inc
Employer Identification Number (EIN)481077738
Name of OrganizationRailroad Heritage Inc
AddressPO BOX 8792, Topeka, KS 66608-0792
ActivitiesHistorical site, records or reenactment
SubsectionCharitable Organization
Ruling Date07/1990
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$5,000,000 to $9,999,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$6,733,294
Amount of Income$964,736
Form 990 Revenue Amount$496,741
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities:


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Amount of income in 2011: $964,736
Railroad Heritage Inc: 

 $964,736
Other organizations performing similar types of work: 

 $162,109

Assets in 2011: $6,733,294
Railroad Heritage Inc: 

 $6,733,294
Other organizations performing similar types of work: 

 $609,912

Expenses in 2007: $591,297
Railroad Heritage Inc: 

 $591,297
Other organizations performing similar types of work: 

 $413,442

Income to expenses ratio in 2007: 0.6
Railroad Heritage Inc: 

 0.6
Other organizations performing similar types of work: 

 1.5

Expenses allocated to program services in 2007: 52.6%
This organization: 

 52.6%
Other organizations performing similar types of work: 

 73.9%

Number of employees in 2007: 8
This organization: 

 8
Other organizations performing similar types of work: 

 6

Grants share in income in 2007: 71.2%
This organization: 

 71.2%
Other organizations performing similar types of work: 

 53.7%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20032004200520062007
Total revenue$2,166,991$1,223,763$1,254,198$1,115,465$347,694
Contributions, gifts, grants, and similar amounts received$2,079,312$1,063,996$1,078,949$1,047,930$247,385
Contributions to donor advised funds$0$0
Direct public support$555,953$331,665$220,800$459,639$109,589
Indirect public support$0$0$0$0$0
Government contributions (grants)$1,523,359$732,331$858,149$588,291$137,796
Program service revenue including government fees and contracts$0$22,082$16,220$15,411$16,939
Membership dues and assessments$0$0$0$0$9,215
Interest on savings and temporary cash investments$139$706$0$0$0
Dividends and interest from securities$0$0$0$0$0
Net rental income or (loss)$34,050$50,959$102,093$20,886$9,886
Gross rents$34,050$50,959$102,093$145,402$158,730
Less: rental expenses$0$0$0$124,516$148,844
Other investment income$0$0$4,657$1,334$2,562
Gain or (loss) from sales of assets other than inventory$-36,500$0$0$0$0
Gross amount from sales of assets other than inventory$2,500$0$0$0$0
Less: cost or other basis and sales expenses$39,000$0$0$0$0
Net income or (loss) from special events and activities$89,391$76,623$44,155$33,735$60,010
Gross revenue$89,391$76,623$44,155$44,073$87,665
Less: direct expenses other than fundraising expenses$0$0$0$10,338$27,655
Gross profit or (loss) from sales of inventory$0$8,742$8,024$-3,905$412
Gross sales of inventory, less returns and allowances$0$18,818$13,351$10,458$9,478
Less: cost of goods sold$0$10,076$5,327$14,363$9,066
Other revenue$599$655$100$74$1,285
Total expenses$321,705$528,207$596,682$523,071$591,297
Program services$89,076$177,894$227,528$224,873$311,184
Management and general$193,225$321,071$352,187$298,198$280,113
Fundraising$39,404$29,242$16,967$0$0
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$4,923,979$5,619,535$6,277,051$6,869,445$6,528,770
Excess or (deficit) for the year$1,845,286$695,556$657,516$592,394$-243,603
Net assets or fund balances at beginning of year$3,078,693$4,923,979$5,619,535$6,277,051$6,869,445
Other changes in net assets or fund balances$0$0$0$0$-97,072
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$591,297$311,184$280,113$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$47,400$0$47,400$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$16,360$0$16,360$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$12,036$0$12,036$0
Payroll taxes$11,312$0$11,312$0
Professional fundraising fees$17,730$17,730$0$0
Accounting fees$15,207$0$15,207$0
Legal fees$631$0$631$0
Supplies$6,889$0$6,889$0
Telephone$4,043$2,021$2,022$0
Postage and shipping$855$855$0$0
Occupancy$90,014$19,571$70,443$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$5,387$2,693$2,694$0
Travel$4,878$0$4,878$0
Conferences, conventions, and meetings$0$0$0$0
Interest$64,243$0$64,243$0
Depreciation, depletion, etc.$264,188$264,188$0$0
Other expenses not covered above$30,124$4,126$25,998$0
Balance Sheets
20032004200520062007
Total assets$6,286,481$7,196,325$7,935,657$8,223,494$7,789,972
Cash - non-interest-bearing$141,213$260,320$175,266$80,025$72,953
Savings and temporary cash investments$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$0$0$64,456$32,901$27,522
Pledges receivable less allowance for doubtful accounts$81,000$186,169$122,492$59,000$0
Grants receivable$36,000$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$1,500$0$0$0
Inventories for sale or use$451$4,576$3,390$3,349$2,701
Prepaid expenses and deferred charges$2,300$880$3,013$3,013$0
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$90,855$97,072$97,072$97,072$0
Land, buildings, and equipment less accumulated depreciation$5,746,742$6,645,808$7,469,968$7,948,134$7,686,796
Other assets, including program-related investments$187,920$0$0$0$0
Total liabilities$1,362,502$1,576,790$1,658,606$1,354,049$1,261,202
Accounts payable and accrued expenses$59,210$24,183$123,928$69,738$32,154
Grants payable$0$0$0$0$0
Deferred revenue$79,490$176,696$223,802$31,130$34,750
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$1,223,802$1,375,911$1,310,876$1,253,181$1,194,298
Other liabilities$0$0$0$0$0
Total liabilities and net assets/fund balances$6,286,481$7,196,325$7,935,657$8,223,494$7,789,972
Total net assets or fund balances$4,923,979$5,619,535$6,277,051$6,869,445$6,528,770
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20032004200520062007
Total revenue$2,166,991$1,233,839$1,254,198$1,115,465$347,694
Total revenue, gains, and other support per audited financial statements$2,233,139$1,265,055$1,254,198$1,260,114$528,769
Other expenses$66,148$31,216$0$144,649$181,075
Net unrealized gains on investments$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$66,148$31,216$0$144,649$181,075
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20032004200520062007
Total expenses$321,705$538,283$596,682$523,071$591,297
Total expenses and losses per audited financial statements$387,853$569,499$596,682$667,720$772,372
Other revenue$66,148$31,216$0$144,649$181,075
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$66,148$31,216$0$144,649$181,075
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
5$47,400$3,992$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings14
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20068
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$-53,242$76,602$76,949
Program service revenue
Program service revenue 1000000$000$0$16,939
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$0Section 501(c)(7), (9), or (17) organization - Non-exempt function income set aside for a charitable, etc., purpose specified in section 170(c)(4) (section 512(a)(3)(B)(i))$9,215$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed propertyLessors of nonresidential buildings (except miniwarehouses)$-53,654Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$63,540$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$2,562$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$60,010
Gross profit or (loss) from sales of inventoryGift, novelty, and souvenir stores$41200$0$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$1,285$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
20022003200420052006
Total$420,924$1,942,413$1,214,366$1,257,240$1,210,512
Gifts, grants, and contributions received$377,213$1,818,234$1,063,996$1,081,991$1,142,977
Membership fees received$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$7,306$89,391$98,705$106,750$45,241
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$26,740$34,189$51,665$60,375$22,220
Net income from unrelated business activities not included above$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0
Other income$9,665$599$0$8,124$74
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$496,741
Contributions, Gifts, Grants and Other Similar Amounts$300,192
Program Service Revenue$33,631
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$71
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental loss$-113,881
Gross rents (Real / Personal)$136,980 / $0
Less: rental expenses (Real / Personal)$250,861 / $0
Rental income or (loss) (Real / Personal)$-113,881 / $0
Net gain from sales of assets other than inventory$241,885
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $400,000
Less: cost or other basis and sales expenses (Securities / Other)$0 / $158,115
Gain or (loss) (Securities / Other)$0 / $241,885
Net income from fundraising events$33,253
Gross income from fundraising events$88,798
Less: direct expenses$55,545
Net income from gaming activities$0
Net income from sales of inventory$1,590
Gross sales of inventory, less returns and allowances$5,064
Less: cost of goods sold$3,474
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$396,352
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$64,142
Payroll taxes$11,143
Professional fundraising services$9,692
Other$311,375
Balance Sheet (for 2011)
Total assets$6,733,294
Total liabilities$622,308
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$579,538
Unsecured notes and loans payable to unrelated third parties$0
Other$42,770
Total net assets or fund balances$6,110,986
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$2,112,195
Gifts, grants, contributions, and membership fees received$1,394,043
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$452,561
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$200,228
Other$65,363
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$95,579$161,485$-65,906
Gross receipts or sales less returns and allowances$8,249$0$0
Cost of goods sold$11,830$0$0
Gross profit$-3,581$0$-3,581
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$99,160$161,485$-62,325
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$-65,906
Unrelated business taxable income before net operating loss deduction$-65,906
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-65,906
Specific deduction$1,000
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Organizations performing similar types of work
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2Mountains Restoration Trust3815 Old Topanga Canyon Rd, Calabasas, CA 91302-1854CA1982-02$3,597,412
3Fund For Endowment Of Diplomatic Reception Rooms Of Dept Of State7501 Wisconsin Ave Ste 1103, Bethesda, MD 20814-6515MD1983-05$3,027,815
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5Railroad Heritage IncPO BOX 8792, Topeka, KS 66608-0792KS1990-07$964,736
6Blair House Restoration FundPO BOX 27208, Washington, DC 20038-7208DC1985-07$924,982
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15Riley County Historical Society2309 Claflin Rd, Manhattan, KS 66502-3421KS1977-10$113,926
16Leavenworth County Historical Society1128 5th Ave, Leavenworth, KS 66048-3213KS1974-10$95,454
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18Allen County Historical SocietyPO BOX 163, Iola, KS 66749-0163KS1979-04$79,604
19Historic Wichita-Sedgwick County Inc1865 W Museum Blvd, Wichita, KS 67203-3600KS1952-08$72,245
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Number of organizations performing similar types of work
Alaska7
Alabama21
Arkansas16
Arizona15
California125
Colorado24
Connecticut31
District of Columbia14
Delaware5
Florida54
Georgia42
Hawaii10
Iowa23
Idaho3
Illinois55
Indiana45
Kansas27
Kentucky26
Louisiana18
Massachusetts74
Maryland45
Maine28
Michigan39
Minnesota41
Missouri43
Mississippi13
Montana6
North Carolina48
North Dakota6
Nebraska13
New Hampshire13
New Jersey55
New Mexico5
Nevada1
New York149
Ohio69
Oklahoma16
Oregon30
Pennsylvania115
Rhode Island18
South Carolina14
South Dakota6
Tennessee27
Texas61
Utah7
Virginia64
Vermont13
Washington30
Wisconsin32
West Virginia17
Wyoming5
Total1,664

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