M-1 RAIL: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- M-1 RAIL (EIN 26-2310566)
- Tax period
- 2016-10-01 to 2017-09-30
- Filed
- 2018-05-21
- IRS object ID
- 201811419349300841
- Schema version
- 2016v3.0
- 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 I
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-21T16:10:19-05:00 | ReturnTs |
| Tax Period End | 2017-09-30 | 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 | 2016-10-01 | 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 | 2018-05-21 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | 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 | $16,883,027 | 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 | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,328,647 | PYContributionsGrantsAmt |
| CY Contributions Grants | $16,549,071 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,828 | CYProgramServiceRevenueAmt |
| PY Investment Income | $292,106 | PYInvestmentIncomeAmt |
| CY Investment Income | $292,106 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,490 | PYOtherRevenueAmt |
| CY Other Revenue | $21,022 | CYOtherRevenueAmt |
| PY Total Revenue | $4,623,243 | PYTotalRevenueAmt |
| CY Total Revenue | $16,883,027 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $277,871 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $175,564 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $496,509 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $535,160 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $30,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $4,625 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $164,573 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,406,695 | PYOtherExpensesAmt |
| CY Other Expenses | $6,134,474 | CYOtherExpensesAmt |
| PY Total Expenses | $3,211,075 | PYTotalExpensesAmt |
| CY Total Expenses | $6,849,823 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,412,168 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,033,204 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $87,480,346 | TotalAssetsBOYAmt |
| Total Assets EOY | $100,680,655 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,495,069 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,662,174 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $77,985,277 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $88,018,481 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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 | Yes (1) | SignificantChangeInd |
| Expense | $2,521,848 | ExpenseAmt |
| Grant | $102,412 | GrantAmt |
| Desc | TO ACQUIRE, OWN, DESIGN, AND CONSTRUCT A STREET RAILWAY, AS ENABLED BY LEGISLATION ADVANCED BY THE STATE OF MICHIGAN. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,369,812 | ExpenseAmt |
| Grant | $73,152 | GrantAmt |
| Revenue | $20,828 | RevenueAmt |
| Desc | TO OPERATE AND MAINTAIN A STREET RAILWAY, AS ENABLED BY LEGISLATION ADVANCED BY THE STATE OF MICHIGAN. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,891,660 | 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 | Yes (1) | 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 | Yes (1) | 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 |
| 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 (18 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 |
| MATTHEW P CULLEN | |||||||
| C.E.O., PRESIDENT, 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 | |
| DR LEO E HANIFIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GEORGE W JACKSON JR | |||||||
| 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 | |||||||
| C.O.O., V-P, AND ASST. 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 | |
| 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 |
|---|---|---|---|---|---|
| DYKEMA GOSSETT PLLC | |||||
| 400 RENAISSANCE CENTER | DETROIT | MI | 482431603 | LEGAL SERVICES | $737,401 |
| COSTAFF SERVICES | |||||
| 29100 NORTHWESTERN HWY STE 240 | SOUTHFIELD | MI | 480341089 | PAYROLL AND HUMAN RESOURCES | $470,361 |
| THE PAUL CHILDS LLC | |||||
| 1357 WHITEFIELD STREET | DEARBORN HEIGHTS | MI | 481273418 | TECHNICAL AND PROJECT MANAGEMENT | $352,500 |
| APPARATUS SOLUTIONS INC | |||||
| 600 RENAISSANCE CENTER | DETROIT | MI | 482431815 | ACCOUNTING SERVICES | $183,851 |
| CLASSIC WORKS | |||||
| 14159 EDGEWOOD | LIVONIA | MI | 481545333 | UTILITY COORDINATION | $178,050 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Government Grants | $4,250,000 | GovernmentGrantsAmt |
| All Other Contributions | $12,299,071 | AllOtherContributionsAmt |
| Total Contributions | $16,549,071 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEES FOR SERVICES | Desc |
| Business | 485000 | BusinessCd |
| Total Revenue Column | $20,828 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,828 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,828 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $292,106 | TotalRevenueColumnAmt |
| Exclusion | $292,106 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,022 | TotalRevenueColumnAmt |
| Exclusion | $21,022 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $21,022 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,883,027 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,828 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $313,128 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,564 | TotalAmt |
| Program Services | $175,564 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $445,214 | TotalAmt |
| Program Services | $22,261 | ProgramServicesAmt |
| Management And General | $400,693 | ManagementAndGeneralAmt |
| Fundraising | $22,260 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,160 | TotalAmt |
| Program Services | $608 | ProgramServicesAmt |
| Management And General | $10,944 | ManagementAndGeneralAmt |
| Fundraising | $608 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,551 | TotalAmt |
| Program Services | $3,161 | ProgramServicesAmt |
| Management And General | $37,262 | ManagementAndGeneralAmt |
| Fundraising | $2,128 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,235 | TotalAmt |
| Program Services | $1,762 | ProgramServicesAmt |
| Management And General | $31,711 | ManagementAndGeneralAmt |
| Fundraising | $1,762 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $510,786 | TotalAmt |
| Program Services | $434,168 | ProgramServicesAmt |
| Management And General | $51,079 | ManagementAndGeneralAmt |
| Fundraising | $25,539 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $313,994 | TotalAmt |
| Program Services | $266,894 | ProgramServicesAmt |
| Management And General | $31,400 | ManagementAndGeneralAmt |
| Fundraising | $15,700 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,000 | TotalAmt |
| Management And General | $42,000 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,625 | TotalAmt |
| Fundraising | $4,625 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $610,757 | TotalAmt |
| Program Services | $514,548 | ProgramServicesAmt |
| Management And General | $65,671 | ManagementAndGeneralAmt |
| Fundraising | $30,538 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $646,801 | TotalAmt |
| Program Services | $549,781 | ProgramServicesAmt |
| Management And General | $64,680 | ManagementAndGeneralAmt |
| Fundraising | $32,340 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,042 | TotalAmt |
| Program Services | $50,185 | ProgramServicesAmt |
| Management And General | $5,905 | ManagementAndGeneralAmt |
| Fundraising | $2,952 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,533 | TotalAmt |
| Program Services | $271,449 | ProgramServicesAmt |
| Management And General | $2,723 | ManagementAndGeneralAmt |
| Fundraising | $1,361 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,321 | TotalAmt |
| Program Services | $38,523 | ProgramServicesAmt |
| Management And General | $4,532 | ManagementAndGeneralAmt |
| Fundraising | $2,266 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,688 | TotalAmt |
| Program Services | $13,335 | ProgramServicesAmt |
| Management And General | $1,569 | ManagementAndGeneralAmt |
| Fundraising | $784 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,867 | TotalAmt |
| Program Services | $11,787 | ProgramServicesAmt |
| Management And General | $1,387 | ManagementAndGeneralAmt |
| Fundraising | $693 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,403 | TotalAmt |
| Program Services | $71,743 | ProgramServicesAmt |
| Management And General | $8,440 | ManagementAndGeneralAmt |
| Fundraising | $4,220 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,470 | TotalAmt |
| Program Services | $1,249 | ProgramServicesAmt |
| Management And General | $147 | ManagementAndGeneralAmt |
| Fundraising | $74 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,517 | TotalAmt |
| Program Services | $212,089 | ProgramServicesAmt |
| Management And General | $24,952 | ManagementAndGeneralAmt |
| Fundraising | $12,476 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| RAIL OPERATIONS | $2,800,947 | $2,800,947 |
| ORDINANCE ENFORCEMENT | $379,396 | $379,396 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,952 | TotalAmt |
| Program Services | $72,210 | ProgramServicesAmt |
| Management And General | $8,495 | ManagementAndGeneralAmt |
| Fundraising | $4,247 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,849,823 | TotalAmt |
| Program Services | $5,891,660 | ProgramServicesAmt |
| Management And General | $793,590 | ManagementAndGeneralAmt |
| Fundraising | $164,573 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,255,166 | BOYAmt |
| EOY | $136,425 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $517 | BOYAmt |
| EOY | $534 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,198,569 | BOYAmt |
| EOY | $20,997,640 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $40,366 | 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 | $140,235 | BOYAmt |
| EOY | $74,244 | 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 | $1,470 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,673,909 | BOYAmt |
| EOY | $50,220,966 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,480,346 | BOYAmt |
| EOY | $100,680,655 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $495,069 | BOYAmt |
| EOY | $1,462,174 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,000,000 | BOYAmt |
| EOY | $11,200,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,495,069 | BOYAmt |
| EOY | $12,662,174 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,985,277 | BOYAmt |
| EOY | $88,018,481 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,985,277 | BOYAmt |
| EOY | $88,018,481 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,480,346 | BOYAmt |
| EOY | $100,680,655 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $10,033,204 | 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 | $14,974,797 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,829,329 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,143,593 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,328,647 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,549,071 | CurrentTaxYearAmt |
| Total | $93,825,437 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,974,797 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,829,329 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,143,593 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,328,647 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,549,071 | CurrentTaxYearAmt |
| Total | $93,825,437 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $53,058,257 | SubstantialContributorsTotAmt |
| Public Support Total170 | $40,767,180 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,790 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,910 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $240,995 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $292,106 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $292,106 | CurrentTaxYearAmt |
| Total | $875,907 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,614 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,490 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,022 | CurrentTaxYearAmt |
| Total | $25,126 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $94,726,470 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $20,828 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.43040 | PublicSupportCY170Pct |
| Public Support PY170 | 0.41950 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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. | 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 | $42,000 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $42,000 | 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 | $50,220,966 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $50,220,966 | 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, 2017 AND 2016, 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, 2013. 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 I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| 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) |
|---|---|---|
| Recipient EIN | 300783442 | RecipientEIN |
| IRC Section | 501 (C)(3) | IRCSectionDesc |
| Non Cash Assistance | $175,564 | NonCashAssistanceAmt |
| Valuation Method Used | COST | ValuationMethodUsedDesc |
| Non Cash Assistance | STREETCAR PROJECT, PLANNING, ENGINEERING, AND DESIGN | NonCashAssistanceDesc |
| Purpose Of Grant | UTILITY COORDINATION, ENGINEERING DESIGN, PLANNING, AND PROJECT MANAGEMENT OF PUBLIC TRANSPORTATION SYSTEM | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | M-1 RAIL AND M-2 RAIL HAVE COMMON MANAGEMENT PERSONNEL. THE COMMON MANAGEMENT OF BOTH ORGANIZATIONS MONITORS THE USE OF FUNDS PROVIDED BY M-1 RAIL TO M-2 RAIL TO ENSURE APPROPRIATE USE OF THOSE FUNDS. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| PAUL CHILDS | |||
| MEMBER OF THE PAUL CHILDS LLC AND C.O.O., V-P, AND ASST. SEC. OF M-1 RAIL | $367,711 | 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 | $200,960 | APPARTUS SOLUTIONS, INC. PROVIDES ACCOUNTING SERVICES TO M-1 RAIL | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | CONSTRUCTION OF A STREET RAILWAY WAS COMPLETED DURING THE YEAR ENDED SEPTEMBER 30, 2017, AND OPERATION OF THE STREET RAILWAY COMMENCED. |
| 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 JACK ENTERTAINMENT, 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 $247,552. 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 | Yes (1) | 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 (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| M-2 RAIL | ||
| D | $25,547,057 | CASH LOANED |
| M-2 RAIL | ||
| B | $175,564 | COST |
| M-2 RAIL | ||
| K | $307,500 | AMOUNT PAID |
Comments