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RAILROAD RESEARCH FOUNDATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
RAILROAD RESEARCH FOUNDATION (EIN 52-2344655)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-14
IRS object ID
202223189349304047
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-11-14T10:11:38-06:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11250 H STREET SUITE 700AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20005ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN522344655EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RAILROAD RESEARCH FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRAILBusinessNameControlTxt
Phone2026392118PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1425 THIRD STREET SW 910AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20024ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL HEDRICKPersonNm
Person TitleVP & TREASURERPersonTitleTxt
Phone2026392118PhoneNum
Signature2022-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstPAULPersonFirstNm
Person LastHEDRICKPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSARA SMITHPreparerPersonNm
PTINP01332734PTIN
Phone2022932200PhoneNum
Preparation2022-11-11PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerIAN JEFFERIESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1425 THIRD STREET SW 910AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20024ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$760,266GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTHE RAILROAD RESEARCH FOUNDATION IS A PUBLIC CHARITY FORMED TO CONDUCT RAILROAD RELATED RESEARCH.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers1TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$760,474PYProgramServiceRevenueAmt
CY Program Service Revenue$760,266CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$760,474PYTotalRevenueAmt
CY Total Revenue$760,266CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$771,052PYOtherExpensesAmt
CY Other Expenses$762,160CYOtherExpensesAmt
PY Total Expenses$771,052PYTotalExpensesAmt
CY Total Expenses$762,160CYTotalExpensesAmt
PY Revenues Less Expenses-$10,578PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,894CYRevenuesLessExpensesAmt
Total Assets BOY$154,665TotalAssetsBOYAmt
Total Assets EOY$368,598TotalAssetsEOYAmt
Total Liabilities BOY$141,570TotalLiabilitiesBOYAmt
Total Liabilities EOY$357,397TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$13,095NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,201NetAssetsOrFundBalancesEOYAmt
MissionTHE RAILROAD RESEARCH FOUNDATION IS A PUBLIC CHARITY FORMED TO CONDUCT RAILROAD RELATED RESEARCH.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$745,680ExpenseAmt
Revenue$760,266RevenueAmt
DescRCRMS LICENSE ACTIVITIES:GOVERNED BY LICENSING AGREEMENTS BETWEEN THE FOUNDATION AND THE SEVEN (7) CLASS I AND FOUR(4) SHORTLINE RAILROADS, THE RCRMS FREIGHT RAILROAD RISK ASSESSMENT TOOL IS RECOGNIZED AS A KEY ENABLING TECHNOLOGY FOR THE RAILROAD INDUSTRY TO ASSIST IN ACCOMPLISHING THE RISK EVALUATION OBJECTIVES FOR COMPLIANCE TO THE RAIL SAFETY IMPROVEMENT ACT OF 2008. THE FOUNDATION PROVIDES APPLICATION AND USER HOSTING, TECHNICAL SUPPORT CAPABILITIES AND DATA INTEGRATION.Desc
Total Program Service Expenses$745,680TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PAUL HEDRICKBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2026392118PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1425 THIRD STREET SW 910AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20024ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
IAN JEFFERIES
PRESIDENT & DIRECTOR1.0039.00Yes (X)Yes (X)$0$1,596,965$66,540
MICHAEL J RUSH
VP & DIRECTOR4.0036.00Yes (X)Yes (X)$0$512,040$13,401
JEFFREY D MARSH
VP, TREASURER & DIRECTOR4.0036.00Yes (X)Yes (X)$0$404,653$47,623
KRISTIN SMITH
VP & DIRECTOR1.0039.00Yes (X)Yes (X)$0$420,108$52,855
JOHN T GRAY
VP & DIRECTOR1.0039.00Yes (X)Yes (X)$0$550,030$40,542
LOUIS S THOMPSON
DIRECTOR1.00Yes (X)$0$0$0
KATHRYN D KIRMAYER
VP & GENERAL COUNSEL1.0039.00Yes (X)$0$745,027$65,232
TIMOTHY J STRAFFORD
CORPORATE SECRETARY1.0039.00Yes (X)$0$311,090$62,719
JEFFREY MOLLER
AVP-TRANSPORTATION1.0039.00Yes (X)$0$245,756$92,188
MARK BORCHERDING
CONTROLLER1.0039.00Yes (X)$0$205,833$25,736
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$4,991,502TotReportableCompRltdOrgAmt
Total Other Compensation$466,836TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FACTOR INCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1210 25TH AVE NO SUITE 910AddressLine1Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37203ZIPCd
FieldValueIRS element (for citing)
ServicesRCRMS HOSTINGServicesDesc
Compensation$745,680CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescRCRMS LICENSE FEESDesc
Business900099BusinessCd
Total Revenue Column$760,266TotalRevenueColumnAmt
Related Or Exempt Func Income$760,266RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$760,266TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$760,266TotalRevenueColumnAmt
Related Or Exempt Func Income$760,266RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$12,300TotalAmt
Management And General$12,300ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$745,680TotalAmt
Program Services$745,680ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,859TotalAmt
Management And General$3,859ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescOTHER EXPENSESDesc
Total$321TotalAmt
Management And General$321ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$762,160TotalAmt
Program Services$745,680ProgramServicesAmt
Management And General$16,480ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$154,665BOYAmt
EOY$368,598EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$154,665BOYAmt
EOY$368,598EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$3,500BOYAmt
EOY$198,473EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$138,070BOYAmt
EOY$158,924EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$141,570BOYAmt
EOY$357,397EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,095BOYAmt
EOY$11,201EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,095BOYAmt
EOY$11,201EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$154,665BOYAmt
EOY$368,598EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,894ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATION OF AMERICAN RAILROADSBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN536000125EIN
Organization Type10OrganizationTypeCd
Governing Document Listed0GoverningDocumentListedInd
Support$0SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing Doc0ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C456Yes (1)SupportedOrgSectionC456Ind
Supported Org QualifiedYes (1)SupportedOrgQualifiedInd
Suprt Exclusively Sec170c2 BYes (1)SuprtExclusivelySec170c2BInd
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported OrgYes (1)SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgYes (1)MajorityDirTrstSupportedOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, SECTION A, LINE 1THE ORGANIZATION IS IN THE PROCESS OF REVISING ITS GOVERNING DOCUMENTS TO PROPERLY REFLECT THE SUPPORTED ORGANIZATION BY NAME. THE ORGANIZATION AND ITS SUPPORTED ORGANIZATION HAVE A HISTORIC AND CONTINUING RELATIONSHIP.
PART IV, SECTION A, LINE 3B:THE AAR, THE SUPPORTED ORGANIZATION, RECEIVES MORE THAN 33-1/3% OF ITS TOTAL SUPPORT EACH YEAR FROM MEMBERSHIP DUES, INDUSTRY SUPPORT, USER FEES. PUBLICATIONS, LICENSING, AND OTHER SERVICES AND AAR DOES NOT RECEIVE MORE THAN 33-1/3% OF ITS SUPPORT EACH YEAR FROM INTEREST, DIVIDENDS, RENTS, AND ROYALTIES.
PART IV, SECTION A, LINE 3C:THE FOUNDATION DOES NOT PROVIDE DIRECT FINANCIAL SUPPORT TO AAR. RATHER, THE FOUNDATION ADMINISTERS CERTAIN CHARITABLE ACTIVITIES ON BEHALF OF AAR. AS A RESULT, THE FOUNDATION IS ABLE TO ENSURE THAT ITS RESOURCES ARE USED EXCLUSIVELY FOR CHARITABLE PURPOSES. THE FOUNDATION WAS ESTABLISHED TO PROVIDE WORLD CLASS POLICY RESEARCH DEVOTED TO SUSTAINING A SAFE, SECURE, TECHNOLOGICALLY ADVANCED AND MARKETPLACE DRIVEN RAILROAD INDUSTRY. THE FOUNDATION UNDERTAKES RESEARCH AND EDUCATION ACTIVITIES IN THE PUBLIC INTEREST AND THE PUBLIC GOOD. EFFORTS HAVE FOCUSED ON SAFETY, SECURITY, TECHNOLOGY AND EFFICIENCY END ENVIRONMENTALLY FRIENDLY PASSENGER AND FREIGHT RAIL OPERATIONS. THESE ACTIVITIES RESULT IN IMPROVEMENT OF SAFETY, SECURITY, AND INFRASTRUCTURE, AND ADVANCE THE STATE OF THE ART IN A VARIETY OF AREAS INCLUDING TRAIN CONTROL, WIRELESS COMMUNICATIONS, SUICIDE PREVENTION, SECURITY AND HIGHWAY GRADE CROSSINGS. THE SYSTEMS AND TOOLS DEVELOPED THROUGH THE FOUNDATION ARE INTENDED TO BE INTEROPERABLE THROUGHOUT THE RAILROAD SYSTEM, AND WHEREVER FEASIBLE, WILL USE NON-PROPRIETARY, INTER-OPERABLE STANDARDS.
PART IV, SECTION A, LINE 6:THE ORGANIZATION PROVIDES APPLICATION AND USER HOSTING, TECHNICAL SUPPORT CAPABILITIES, AND DATA INTEGRATION FOR THE RAIL CORRIDOR RISK MANAGEMENT SYSTEM (RCRMS). THE RCRMS IS RECOGNIZED AS A KEY ENABLING TECHNOLOGY FOR THE FREIGHT RAILROAD INDUSTRY TO ASSIST IN ACCOMPLISHING THE RISK EVALUATION OBJECTIVES FOR COMPLIANCE WITH THE RAIL SAFETY IMPROVEMENT ACT OF 2008.

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AFFILIATESDesc
Amt$158,924Amt
FieldValueIRS element (for citing)
Total Liability$158,924TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE FOUNDATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF IRC SECTION 501(C)(3). INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO INCOME TAXES. THE FOUNDATION HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020. MANAGEMENT EVALUATED THE FOUNDATIONS TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
IAN JEFFERIES
PRESIDENT & DIRECTOR$0$995,255$0$600,000$0$1,710$0$26,729$0$45,896$0$1,669,590$0$0
KATHRYN D KIRMAYER
VP & GENERAL COUNSEL$0$457,089$0$166,996$0$120,942$0$26,080$0$45,035$0$816,142$0$105,000
JOHN T GRAY
VP & DIRECTOR$0$395,919$0$142,591$0$11,520$0$25,243$0$35,426$0$610,699$0$0
MICHAEL J RUSH
VP & DIRECTOR$0$369,692$0$133,549$0$8,799$0$41,991$0$5,372$0$559,403$0$0
JEFFREY D MARSH
VP, TREASURER & DIRECTOR$0$398,571$0$0$0$6,082$0$75,449$0$44,493$0$524,595$0$0
KRISTIN SMITH
VP & DIRECTOR$0$305,234$0$113,468$0$1,406$0$34,997$0$44,856$0$499,961$0$0
TIMOTHY J STRAFFORD
CORPORATE SECRETARY$0$259,022$0$51,197$0$871$0$27,280$0$39,365$0$377,735$0$0
JEFFREY MOLLER
AVP-TRANSPORTATION$0$202,193$0$40,165$0$3,398$0$64,190$0$30,280$0$340,226$0$0
MARK BORCHERDING
CONTROLLER$0$177,150$0$25,850$0$2,833$0$14,498$0$14,157$0$234,488$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 3THE RAILROAD RESEARCH FOUNDATION DOES NOT COMPENSATE OFFICERS OR DIRECTORS. ALL COMPENSATION SHOWN IN PART VII OF THE FORM 990, AND SCHEDULE J, PAGE 2, PART II, IS PAID BY A RELATED ORGANIZATION OF THE FOUNDATION, THE ASSOCIATION OF AMERICAN RAILROADS. THE COMPENSATION DETERMINATION METHODOLOGY OF THE ASSOCIATION OF AMERICAN RAILROADS IS AS FOLLOWS: EXCEPT FOR ONE DIRECTOR WITH NO REPORTABLE COMPENSATION, ALL RRF DIRECTORS AND OFFICERS ARE EMPLOYED BY THE ASSOCIATION OF AMERICAN RAILROADS (AAR). IN REGARD TO AAR EMPLOYED DIRECTORS AND OFFICERS, COMPARABILITY DATA IS PREPARED BY AN INDEPENDENT COMPENSATION CONSULTANT FOR EXECUTIVE (CEO AND VICE PRESIDENTS) COMPENSATION. THAT INFORMATION IS PROVIDED ANNUALLY TO THE ORGANIZATION'S GOVERNANCE COMMITTEE AS PART OF ITS ANNUAL BUDGET DELIBERATIONS. EXECUTIVE SALARIES ARE REVIEWED AND ANY MERIT ADJUSTMENTS FOR THAT FISCAL YEAR ARE DETERMINED AS PART OF THE ANNUAL BUDGETARY PROCESS. CONTEMPORANEOUS MINUTES OF GOVERNANCE COMMITTEE MEETINGS ARE MAINTAINED.
PART I, LINE 4BKATHY D. KIRMAYER RECEIVED A PAYMENT FROM A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN IN THE AMOUNT OF $116,411. THIS AMOUNT IS INCLUDED IN SCHEDULE J, PART II, COLUMN B(III).

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2IAN JEFFERIES AND KATHRYN KIRMAYER - BUSINESS RELATIONSHIP
FORM 990, PART VI, SECTION A, LINE 4THE ORGANIZATION IS IN THE PROCESS OF AMENDING ITS GOVERNING DOCUMENTS TO REFLECT ITS STATUS AS A SUPPORTING ORGANIZATION UNDER IRC SECTION 509(A)(3).
FORM 990, PART VI, SECTION A, LINE 8BWHILE FORMAL MINUTES OF MANAGEMENT COMMITTEE MEETINGS ARE NOT RECORDED, ACTIONS TAKEN BY THE MANAGEMENT COMMITTEE ARE SUBSEQUENTLY PRESENTED IN WRITING TO THE BOARD OF DIRECTORS FOR RATIFICATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS FIRST REVIEWED IN DETAIL BY PRESIDENT AND TREASURER PRIOR TO FILING. THEN A COPY OF THE RETURN IS PROVIDED TO EACH MEMBER OF CURRENT GOVERNING BODY - VIA SECURE ONLINE LINK TO PDF DOCUMENT. THE DIRECTORS ARE GIVEN AN OPPORTUNITY TO REVIEW, DISCUSS, AND ASK QUESTIONS BEFORE THE RETURN IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES EMPLOYEES AND DIRECTORS, ON AN ONGOING BASIS, TO IMMEDIATELY REPORT ANY CONFLICT OR POTENTIAL CONFLICT. WHEN AN EMPLOYEE OR DIRECTOR REASONABLY BELIEVES THAT A CONFLICT OF INTEREST MAY EXIST OR APPEARS TO EXIST, THE EMPLOYEE OR DIRECTOR MUST PROMPTLY AND FULLY DISCLOSE THE CONFLICT, REFRAIN FROM PARTICIPATION IN THE MATTER UNTIL THE QUESTION IS RESOLVED, AND FOLLOW ANY DIRECTIONS GIVEN BY THE ORGANIZATION CONCERNING THE MATTER.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
FORM 990, PART IX, LINE 11GCONTRACTOR FEES & EXPENSES: PROGRAM SERVICE EXPENSES 745,680. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 745,680.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
ASSOCIATION OF AMERICAN RAILROADS
425 THIRD ST SW STE 1000WASHINGTONDC20024536000125TRADE ASSOCIATIONDC501(C)(6)N/A0
RAILPAC
425 THIRD ST SW STE 1000WASHINGTONDC20024521811074POLITICAL ACTIVITIESDC5270ASSOCIATION OF AMERICAN RAILROADS
AAR RETIREE LIFE INSURANCE TRUST
425 THIRD ST SW STE 1000WASHINGTONDC20024521161363PROVIDES RETIREE LIFE INSURANCE TO PLAN PARTICIPANTSDC501(C)(9)0ASSOCIATION OF AMERICAN RAILROADS

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
TRANSPORTATION TECHNOLOGY CENTER INC
55500 DOT ROADPUEBLOCO81001841440384RESEARCH & TESTINGDEN/AC0
RAILINC CORPORATION
7001 WESTON PARKWAY STE 200CARYNC27513522131600IT & SERVICESDEN/AC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V, LINE 1D AND 1E:FormAndLineReferenceDesc
ExplanationTHE TRANSACTION CORRESPONDING WITH LINES 1D AND 1E INVOLVES AN UNSECURED LINE OF CREDIT WHICH WAS CO-SIGNED BY ORGANIZATIONS RELATED TO THE ASSOCIATION OF AMERICAN RAILROADS. THE $4 MILLION UNSECURED LINE OF CREDIT HAD AN ORIGINAL EXPIRATION DATE OF JULY 31, 2008 AND THE AGREEMENT WAS SUBSEQUENTLY RENEWED MOST RECENTLY DURING 2021, WITH A MATURITY DATE OF JUNE 30, 2022. UNDER THE LINE OF CREDIT FACILITY, TRUIST BANK WILL ALLOW ADVANCES AT ANY TIME PROVIDED NO SIGNIFICANT DETERIORATION IN THE FINANCIAL CONDITION OF THE CO-BORROWERS HAS OCCURRED. AS OF DECEMBER 31, 2021 NO AMOUNTS HAD BEEN WITHDRAWN ON THE LINE OF CREDIT.ExplanationTxt

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