M-1 RAIL: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: M-1 RAIL (EIN 26-2310566)
Tax period: 2018-10-01 to 2019-09-30
Filed: 2020-04-10
IRS object ID: 202001019349300710
Schema version: 2018v3.1
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
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-04-10T14:41:45-05:00	ReturnTs
Tax Period End	2019-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	382029668	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GEORGE JOHNSON & COMPANY	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1200 BUHL BUILDING 535 GRISWOLD	AddressLine1Txt
City	DETROIT	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	482263689	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	262310566	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	M-1 RAIL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	M-1R	BusinessNameControlTxt
Phone	3135283044	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7520 WOODWARD AVENUE	AddressLine1Txt
City	DETROIT	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	482022807	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JENILYN NORMAN	PersonNm
Person Title	CHIEF FINANCIAL OFFICER	PersonTitleTxt
Phone	7348054658	PhoneNum
Signature	2020-04-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL R NICHOLAS	PreparerPersonNm
PTIN	P00966144	PTIN
Phone	3139652655	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	64.88.174.3	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-04-10	IPDt
IP Tm	15:27:24	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	2A9B21FBBB57783960DCEB571D07D3FD8F6ACE3A	AtSubmissionCreationDeviceId
At Submission Filing Device Id	F9159E65D14CDF74BC6ADD3B9DC0DE67E55A2CD6	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MATTHEW P CULLEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7520 WOODWARD AVENUE	AddressLine1Txt
City	DETROIT	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	482022807	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,591,402	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTPS://QLINEDETROIT.COM/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2007	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	TO PLAN, DESIGN, CONSTRUCT, EQUIP, FURNISH, AND OPERATE A PUBLIC TRANSPORTATION SYSTEM.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$4,613,296	PYContributionsGrantsAmt
CY Contributions Grants	$6,800,032	CYContributionsGrantsAmt
PY Program Service Revenue	$684,075	PYProgramServiceRevenueAmt
CY Program Service Revenue	$496,428	CYProgramServiceRevenueAmt
PY Investment Income	$292,686	PYInvestmentIncomeAmt
CY Investment Income	$292,860	CYInvestmentIncomeAmt
PY Other Revenue	$1,698	PYOtherRevenueAmt
CY Other Revenue	$2,082	CYOtherRevenueAmt
PY Total Revenue	$5,591,755	PYTotalRevenueAmt
CY Total Revenue	$7,591,402	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$431,892	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$430,498	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$2,063	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$175,931	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,174,593	PYOtherExpensesAmt
CY Other Expenses	$8,875,610	CYOtherExpensesAmt
PY Total Expenses	$8,608,548	PYTotalExpensesAmt
CY Total Expenses	$9,306,108	CYTotalExpensesAmt
PY Revenues Less Expenses	-$3,016,793	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,714,706	CYRevenuesLessExpensesAmt
Total Assets BOY	$95,804,675	TotalAssetsBOYAmt
Total Assets EOY	$92,868,802	TotalAssetsEOYAmt
Total Liabilities BOY	$10,802,987	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$9,581,820	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$85,001,688	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$83,286,982	NetAssetsOrFundBalancesEOYAmt
Mission	TO PLAN, DESIGN, CONSTRUCT, EQUIP, FURNISH, AND OPERATE, FOR ITSELF OR BY CONTRACT, A PUBLIC TRANSPORTATION SYSTEM.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,396,108	ExpenseAmt
Revenue	$496,428	RevenueAmt
Desc	TO OPERATE AND MAINTAIN A STREET RAILWAY, AS ENABLED BY LEGISLATION ADVANCED BY THE STATE OF MICHIGAN.	Desc
Total Program Service Expenses	$8,396,108	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (1)	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JENILYN NORMAN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3135283044	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7520 WOODWARD AVENUE	AddressLine1Txt
City	DETROIT	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	482022807	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ROGER S PENSKE
CHAIR AND DIRECTOR	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
DANIEL B GILBERT
VICE-CHAIR AND DIRECTOR	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID BLASZKIEWICZ
SECRETARY AND DIRECTOR	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
DARRELL BURKS
TREASURER AND DIRECTOR	1.00		Yes (X)	Yes (X)	$0	$0	$0
MATTHEW P CULLEN
CHIEF EXECUTIVE OFFICER AND DIRECTOR	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
GEORGE W JACKSON JR
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
KEVIN JOHNSON
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
ERIC LARSON
DIRECTOR	1.00		Yes (X)		$0	$0	$0
SARAH MCCLELLAND
DIRECTOR	1.00		Yes (X)		$0	$0	$0
MIKE MCLAUCHLAN
DIRECTOR	1.00		Yes (X)		$0	$0	$0
SUSAN MOSEY
DIRECTOR	1.00		Yes (X)		$0	$0	$0
FAYE ALEXANDER NELSON
DIRECTOR	1.00		Yes (X)		$0	$0	$0
RICHARD RAPSON
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
ROBERT RINEY
DIRECTOR	1.00		Yes (X)		$0	$0	$0
PAUL CHILDS
PRESIDENT AND ASSISTANT SECRETARY	15.00	15.00		Yes (X)	$0	$0	$0
JENILYN NORMAN
VICE-PRESIDENT AND C.F.O.	20.00	20.00		Yes (X)	$0	$0	$0
JEREMY PAPUGA
CHIEF OPERATING OFFICER	20.00	20.00		Yes (X)	$0	$0	$0
ROB SAYRE
CHIEF INFORMATION OFFICER	1.00			Yes (X)	$0	$0	$0
PAUL TRULIK
ASSISTANT TREASURER	1.00	1.00		Yes (X)	$0	$0	$0
SOMMER WOODS
V-P, MKT., EXT. REL., AND COMM.	20.00	20.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
TRANSDEV SERVICES INC
720 EAST BUTTERFIELD	LOMBARD	IL	601485601	OPERATIONS AND MAINTENANCE SERVICES	$2,393,702
DETROIT TRANSPORTATION COMPANY
535 GRISWOLD	DETROIT	MI	482263609	TRANSIT POLICE SERVICES	$861,774
BROOKVILLE
4 SOUTH PICKERING PO BOX 353	BROOKVILLE	PA	158251216	STREETCAR MAINTENANCE	$713,150
COSTAFF SERVICES
29100 NORTHWESTERN HWY STE 240	SOUTHFIELD	MI	480341089	PAYROLL AND HUMAN RESOURCES	$393,284
THE PAUL CHILDS LLC
1357 WHITEFIELD STREET	DEARBORN HEIGHTS	MI	481273418	TECHNICAL AND PROJECT MANAGEMENT	$392,884

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	9	CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIII	Yes (X)	InfoInScheduleOPartVIIIInd
Government Grants	$359,473	GovernmentGrantsAmt
All Other Contributions	$6,440,559	AllOtherContributionsAmt
Total Contributions	$6,800,032	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	FEES FOR SERVICES	Desc
Business	485000	BusinessCd
Total Revenue Column	$496,428	TotalRevenueColumnAmt
Related Or Exempt Func Income	$496,428	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$496,428	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$292,860	TotalRevenueColumnAmt
Exclusion	$292,860	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,082	TotalRevenueColumnAmt
Exclusion	$2,082	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,082	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,591,402	TotalRevenueColumnAmt
Related Or Exempt Func Income	$496,428	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$294,942	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$362,324	TotalAmt
Program Services	$18,116	ProgramServicesAmt
Management And General	$326,092	ManagementAndGeneralAmt
Fundraising	$18,116	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$10,179	TotalAmt
Program Services	$509	ProgramServicesAmt
Management And General	$9,161	ManagementAndGeneralAmt
Fundraising	$509	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$31,421	TotalAmt
Program Services	$2,297	ProgramServicesAmt
Management And General	$27,554	ManagementAndGeneralAmt
Fundraising	$1,570	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$26,574	TotalAmt
Program Services	$1,329	ProgramServicesAmt
Management And General	$23,916	ManagementAndGeneralAmt
Fundraising	$1,329	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$296,836	TotalAmt
Program Services	$252,311	ProgramServicesAmt
Management And General	$29,684	ManagementAndGeneralAmt
Fundraising	$14,841	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$161,870	TotalAmt
Program Services	$137,589	ProgramServicesAmt
Management And General	$16,187	ManagementAndGeneralAmt
Fundraising	$8,094	FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$36,000	TotalAmt
Management And General	$36,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$617,803	TotalAmt
Program Services	$522,600	ProgramServicesAmt
Management And General	$64,312	ManagementAndGeneralAmt
Fundraising	$30,891	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$239,899	TotalAmt
Program Services	$203,914	ProgramServicesAmt
Management And General	$23,990	ManagementAndGeneralAmt
Fundraising	$11,995	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$39,371	TotalAmt
Program Services	$33,466	ProgramServicesAmt
Management And General	$3,937	ManagementAndGeneralAmt
Fundraising	$1,968	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$511,753	TotalAmt
Program Services	$507,035	ProgramServicesAmt
Management And General	$3,145	ManagementAndGeneralAmt
Fundraising	$1,573	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$27,345	TotalAmt
Program Services	$23,243	ProgramServicesAmt
Management And General	$2,735	ManagementAndGeneralAmt
Fundraising	$1,367	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$7,243	TotalAmt
Program Services	$6,157	ProgramServicesAmt
Management And General	$724	ManagementAndGeneralAmt
Fundraising	$362	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,027	TotalAmt
Program Services	$3,423	ProgramServicesAmt
Management And General	$403	ManagementAndGeneralAmt
Fundraising	$201	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$233,791	TotalAmt
Program Services	$198,722	ProgramServicesAmt
Management And General	$23,379	ManagementAndGeneralAmt
Fundraising	$11,690	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$762,721	TotalAmt
Program Services	$648,313	ProgramServicesAmt
Management And General	$76,272	ManagementAndGeneralAmt
Fundraising	$38,136	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
RAIL OPERATIONS	$4,287,144	$4,287,144
ORDINANCE ENFORCEMENT	$984,009	$984,009
PROJECT DEVELOPMENT	$632,300	$537,455	$63,230	$31,615

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$33,498	TotalAmt
Program Services	$28,476	ProgramServicesAmt
Management And General	$3,348	ManagementAndGeneralAmt
Fundraising	$1,674	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,306,108	TotalAmt
Program Services	$8,396,108	ProgramServicesAmt
Management And General	$734,069	ManagementAndGeneralAmt
Fundraising	$175,931	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$549,406	BOYAmt
EOY	$2,156,634	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$125,505	BOYAmt
EOY	$232,517	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$13,710,935	BOYAmt
EOY	$10,910,966	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$21,282	BOYAmt
EOY	$12,923	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$29,210,480	BOYAmt
EOY	$29,210,480	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$76,856	BOYAmt
EOY	$19,771	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$17,635	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$17,635	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$52,110,211	BOYAmt
EOY	$50,325,511	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$95,804,675	BOYAmt
EOY	$92,868,802	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,502,987	BOYAmt
EOY	$1,269,436	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$126,561	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$9,300,000	BOYAmt
EOY	$8,185,823	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,802,987	BOYAmt
EOY	$9,581,820	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$85,001,688	BOYAmt
EOY	$83,286,982	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$85,001,688	BOYAmt
EOY	$83,286,982	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$95,804,675	BOYAmt
EOY	$92,868,802	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,714,706	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,143,593	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,328,647	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$16,549,071	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,613,296	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,800,032	CurrentTaxYearAmt
Total	$40,434,639	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,143,593	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,328,647	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$16,549,071	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,613,296	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,800,032	CurrentTaxYearAmt
Total	$40,434,639	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$28,581,874	SubstantialContributorsTotAmt
Public Support Total170	$11,852,765	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$240,995	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$292,106	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$292,106	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$292,686	CurrentTaxYearMinus1YearAmt
Current Tax Year	$292,860	CurrentTaxYearAmt
Total	$1,410,753	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,614	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,490	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$21,022	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,698	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,082	CurrentTaxYearAmt
Total	$28,906	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$41,874,298	TotalSupportAmt
Gross Receipts Rltd Activities	$1,201,331	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.28310	PublicSupportCY170Pct
Public Support PY170	0.35450	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests PY170	Yes (X)	ThirtyThrPctSuprtTestsPY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISCELLANEOUS REVENUE - 2014 AMOUNT: $ 1,614. 2015 AMOUNT: $ 2,490. 2016 AMOUNT: $ 21,022. 2017 AMOUNT: $ 1,698. 2018 AMOUNT: $ 2,082.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	0	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (1)	DirectContactLegislatorsInd
Direct Contact Legislators	$36,000	DirectContactLegislatorsAmt
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	0	OtherActivitiesInd
Total Lobbying Expenditures	$36,000	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,635	OtherCostOrOtherBasisAmt
Depreciation	$17,635	DepreciationAmt
Book Value	$0	BookValueAmt

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

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	ADVANCE TO AFFILIATE	Desc
Book Value	$50,325,511	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$50,325,511	TotalBookValueOtherAssetsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	M-1 RAIL IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS A PUBLICLY SUPPORTED ORGANIZATION UNDER IRC SECTION 509(A)(1). M-2 RAIL IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF IRC AND IS CLASSIFIED AS A TYPE 2 SUPPORTING ORGANIZATION TO M-1 RAIL UNDER IRC SECTION 509(A)(3). ALTHOUGH M-1 RAIL AND M-2 RAIL WERE GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." AT SEPTEMBER 30, 2019 AND 2018, THE ORGANIZATION HAS DETERMINED THAT NO UNRELATED BUSINESS INCOME TAXES ARE DUE FOR ITS ACTIVITIES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT ANNUALLY REVIEWS ITS TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO SEPTEMBER 30, 2014. ON DECEMBER 22, 2017, THE U.S. GOVERNMENT ENACTED COMPREHENSIVE TAX LEGISLATION COMMONLY REFERRED TO AS THE TAX CUTS AND JOBS ACT (THE "TAX ACT"). THE TAX ACT MAKES BROAD AND COMPLEX CHANGES TO THE U.S. TAX CODE, INCLUDING, BUT NOT LIMITED TO, (1) REDUCING THE U.S. FEDERAL CORPORATE TAX RATE FROM 35 PERCENT TO 21 PERCENT AND CHANGING RULES RELATED TO USES AND LIMITATIONS OF NET OPERATING LOSS CARRYFORWARDS CREATED IN TAX YEARS BEGINNING AFTER DECEMBER 31, 2017. THE ACT REDUCES THE CORPORATE TAX RATE TO 21 PERCENT, EFFECTIVE JANUARY 1, 2018. THE IMPACT TO THE ORGANIZATION FOR ENTITY LEVEL TAXES IS NOT CONSIDERED SIGNIFICANT.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
PAUL CHILDS
MEMBER OF THE PAUL CHILDS LLC AND PRESIDENT AND ASST. SECRETARY OF M-1 RAIL	$401,363	THE PAUL CHILDS LLC PROVIDES TECHNICAL AND PROJECT MANAGEMENT SERVICES TO M-1 RAIL	0
PAUL TRULIK
PRESIDENT OF APPARATUS SOLUTIONS, INC. AND ASSISTANT TREASURER OF M-1 RAIL	$97,739	APPARATUS SOLUTIONS, INC. PROVIDES ACCOUNTING SERVICES TO M-1 RAIL	0
DANIEL B GILBERT AND MATTHEW P CULLEN
SEE PART V	$188,675	ROCKET FIBER PROVIDES PUBLIC WI-FI ON THE STREETCARS AND AT STATIONS, IN ADDITION TO MANAGING THE INFORMATION TECHNOLOGY ENVIRONMENT FOR M-1 RAIL	0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE L, PART IV, COLUMN (B), NATURE OF RELATIONSHIP:	FormAndLineReferenceDesc
Explanation	ROCKET FIBER IS OWNED BY AN ENTITY CONTROLLED BY DANIEL B. GILBERT, WHO IS A MEMBER OF THE BOARD OF DIRECTORS OF M-2 RAIL AND IS ALSO THE PRINCIPAL STAKEHOLDER OF ROCK VENTURES LLC, AN ENTITY THAT ASSISTS HIM IN MANAGING HIS INVESTMENTS. MATTHEW P. CULLEN IS THE CHIEF EXECUTIVE OFFICER OF BEDROCK DETROIT, LLC AND A PRINCIPAL WITH ROCK VENTURES LLC, AND IS THE CHAIR AND A MEMBER OF THE BOARD OF DIRECTORS OF M-2 RAIL.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	DANIEL B. GILBERT IS THE CHAIR OF QUICKEN LOANS, INC., AND MATTHEW P. CULLEN IS A PRINCIPAL OF ROCK VENTURES LLC AND CHIEF EXECUTIVE OFFICER OF BEDROCK DETROIT, LLC, BOTH OF WHICH ARE AFFILIATES OF QUICKEN LOANS, INC. VARIOUS DIRECTORS AND OFFICERS ALSO SERVE TOGETHER ON THE BOARDS OF VARIOUS OTHER NON-PROFIT ORGANIZATIONS IN THE METROPOLITAN DETROIT AREA, INCLUDING M-2 RAIL, A SUPPORTING ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION HIRED A PUBLIC ACCOUNTING FIRM TO PREPARE FORM 990. THE CHIEF FINANCIAL OFFICER REVIEWED THE RETURN PRIOR TO DISTRIBUTING A DRAFT COPY TO THE TREASURER (WHO IS A BOARD MEMBER) AND AUDIT AND FINANCE COMMITTEE MEMBERS FOR THEIR REVIEW. COMMENTS FROM THESE INDIVIDUALS WERE REVIEWED AND APPROPRIATELY INCORPORATED INTO THE FINAL FORM 990 THAT WAS FILED. A FINAL COPY OF FORM 990 WAS PROVIDED TO EACH BOARD MEMBER VIA E-MAIL PRIOR TO FILING FOR THEIR INFORMATION.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS PRESENTED TO THE APPLICABLE PARTIES ANNUALLY. IN ADDITION, DIRECTORS AND OFFICERS SIGN AN ACKNOWLEDGEMENT STATEMENT AND PROVIDE INFORMATION REGARDING POTENTIAL CONFLICTS OF INTEREST ON THE ANNUAL FORM. MANAGEMENT REVIEWS THE DISCLOSURES AND FOLLOWS UP, IF NECESSARY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PARTS VIII AND IX - DONATED SERVICES:	M-1 RAIL RECEIVED DONATED SERVICES FOR THE YEAR TOTALING $233,082. THESE AMOUNTS ARE NOT INCLUDED IN REVENUE ON PART VIII OF FORM 990 OR IN EXPENSES ON PART IX OF FORM 990.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	M-2 RAIL	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7520 WOODWARD AVENUE	AddressLine1Txt
City	DETROIT	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	482022807	ZIPCd

Field	Value	IRS element (for citing)
EIN	300783442	EIN
Primary Activities	DEVELOP PUBLIC TRANSPORTATION SYSTEM	PrimaryActivitiesTxt
Legal Domicile State	MI	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12B, II	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	M-1 RAIL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
M-2 RAIL
K	$410,000	AMOUNT PAID
M-2 RAIL
D	$1,784,700	LOAN REPAYMENT