RAILROAD RESEARCH FOUNDATION: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- RAILROAD RESEARCH FOUNDATION (EIN 52-2344655)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-10-22
- IRS object ID
- 201542959349300434
- Schema version
- 2014v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-10-22T18:03:59-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9737 WASHINGTONIAN BLVD 400 | AddressLine1Txt |
| City | GAITHERSBURG | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208787340 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522344655 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAILROAD RESEARCH FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RAIL | BusinessNameControlTxt |
| Phone | 2026392118 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 THIRD STREET SW NO 910 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20024 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFFREY D MARSH | PersonNm |
| Person Title | VICE PRESIDENT & TREASURER | PersonTitleTxt |
| Phone | 2026392118 | PhoneNum |
| Signature | 2015-10-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM E TURCO CPA | PreparerPersonNm |
| PTIN | P00369217 | PTIN |
| Phone | 3012963600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | EDWARD HAMBERGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 THIRD STREET SW NO 910 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,252,816 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.RAILROADRESEARCH.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | THE RAILROAD RESEARCH FOUNDATION IS A PUBLIC CHARITY FORMED TO CONDUCT RAILROAD RELATED RESEARCH AND EDUCATION ACTIVITIES TO PROMOTE RAILROAD TRANSPORTATION SAFETY AND EFFICIENCY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 1 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,403,095 | PYContributionsGrantsAmt |
| CY Contributions Grants | $381,237 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $936,577 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $616,124 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$1,661 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $255,455 | CYOtherRevenueAmt |
| PY Total Revenue | $2,338,011 | PYTotalRevenueAmt |
| CY Total Revenue | $1,252,816 | 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 | $135,149 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,340,114 | PYOtherExpensesAmt |
| CY Other Expenses | $1,368,790 | CYOtherExpensesAmt |
| PY Total Expenses | $2,475,263 | PYTotalExpensesAmt |
| CY Total Expenses | $1,368,790 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$137,252 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$115,974 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $540,064 | TotalAssetsBOYAmt |
| Total Assets EOY | $197,097 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $455,545 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $228,552 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $84,519 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$31,455 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE RAILROAD RESEARCH FOUNDATION IS A PUBLIC CHARITY FORMED TO CONDUCT RAILROAD RELATED RESEARCH AND EDUCATION ACTIVITIES TO PROMOTE RAILROAD TRANSPORTATION SAFETY AND EFFICIENCY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $637,124 | ExpenseAmt |
| Revenue | $616,124 | RevenueAmt |
| Desc | RCRMS LICENSE ACTIVITIES:GOVERNED BY LICENSING AGREEMENTS BETWEEN THE FOUNDATION AND THE SEVEN (7) CLASS I AND ONE (1) 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 WITH THE RAIL SAFETY IMPROVEMENT ACT OF 2008. THIS TOOL WAS ORIGINALLY FUNDED BY A COOPERATIVE AGREEMENT BETWEEN THE FEDERAL RAILROAD ADMINISTRATION AND THE FOUNDATION FOR THE DEVELOPMENT AND DEPLOYMENT OF A TOOL FOR ROUTE ANALYSIS AND ASSESSMENT OF ROUTES BASED ON CERTAIN RISK CHARACTERISTICS AND PROFILES. THE FOUNDATION PROVIDES APPLICATION AND USER HOSTING, TECHNICAL SUPPORT CAPABILITIES AND DATA INTEGRATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $255,456 | ExpenseAmt |
| Revenue | $255,455 | RevenueAmt |
| Desc | CLEAN DIESEL FUNDING ASSISTANCE PROGRAM - REGION 6/LA:VOLUNTARY REPAYMENT OF FEDERAL FUNDS RECEIVED UNDER THE IDLE REDUCTION PROGRAM GRANT. ALL FUNDS RECEIVED UNDER GRANT WERE REFUNDED TO RRF BY ITS SUB-RECIPIENT AND, IN TURN, REPAID TO THE US ENVIRONMENTAL PROTECTION AGENCY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $129,385 | ExpenseAmt |
| Desc | NATIONAL JOINT TERRORISM TASK FORCE (NJTTF):THIS IS A COOPERATIVE AGREEMENT BETWEEN THE DEPARTMENT OF HOMELAND SECURITY (DHS)/TRANSPORTATION SECURITY ADMINISTRATION (TSA) AND THE FOUNDATION TO ASSIST AND PROVIDE CONSTANT SECURE INTELLIGENCE AND COMMUNICATIONS BETWEEN THE DHS/TSA FREIGHT RAIL SECURITY DIVISION, FEDERAL MEMBERS OF NJTTF, AND OTHER INDUSTRY AGENCIES WHO SERVE ON THE NJTTF. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | DescDesc |
|---|---|
| $91,141 | PERSONAL ELECTRONIC DEVICE DISTRACTION MITIGATION PEER-TO-PEER PROJECT |
| $36,778 | RCRMS SHORTLINE CLASS II & III PROJECT - HTRAM |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $127,919 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,149,884 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | 0 | 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 | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | 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 | 0 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFREY MARSH TREASURER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2026392118 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 THIRD STREET SW NO 910 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20024 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 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 |
|---|---|---|---|---|---|---|---|
| EDWARD R HAMBERGER | |||||||
| PRESIDENT & DIRECTOR | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $1,827,490 | $883,748 |
| JEFFREY D MARSH | |||||||
| VP, TREASURER & DIRECTOR | 4.00 | 36.00 | Yes (X) | Yes (X) | $0 | $460,013 | $165,712 |
| ROBERT C VANDERCLUTE | |||||||
| VP & DIRECTOR | 4.00 | 36.00 | Yes (X) | Yes (X) | $0 | $449,617 | $50,878 |
| PATRICIA M REILLY | |||||||
| VP & DIRECTOR | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $501,462 | $242,720 |
| JOHN T GRAY | |||||||
| VP & DIRECTOR | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $556,476 | $52,383 |
| LOU THOMPSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JANET L BARTELMAY | |||||||
| CORPORATE SECRETARY | 1.00 | 39.00 | Yes (X) | $0 | $673,818 | $103,916 | |
| LOUIS P WARCHOT | |||||||
| VP & GENERAL COUNSEL | 1.00 | 39.00 | Yes (X) | $0 | $570,692 | $64,848 | |
| MARK A MCROBERTS | |||||||
| ASSISTANT TREASURER | 4.00 | 36.00 | Yes (X) | $0 | $215,766 | $75,369 | |
| KELLY FRENCH DONLEY | |||||||
| ASSISTANT VP COMMUNICATION | 1.00 | 39.00 | Yes (X) | $0 | $230,212 | $69,952 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $5,485,546 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,709,526 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ABSG CONSULTING INC | |||||
| ABS PLAZA 16855 NORHTCHASE DR | HOUSTON | TX | 77060 | PROGRAM SERVICES | $636,492 |
| NORFOLK SOUTHERN CORPORATION | |||||
| 3 COMMERCIAL PLACE | NORFOLK | VA | 23510 | PROGRAM SERVICES | $180,660 |
| ASSOCIATION OF AMERICAN RAILROADS | |||||
| 425 THIRD ST SW SUITE 1000 | WASHINGTON | DC | 20024 | ADMIN & PROGRAM SERVICES | $122,350 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $125,000 | RelatedOrganizationsAmt |
| Government Grants | $256,237 | GovernmentGrantsAmt |
| Total Contributions | $381,237 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RCRMS LICENSE FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $616,124 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $616,124 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $616,124 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REFUNDS FROM SUBCONTRA | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $255,455 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $255,455 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $255,455 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,252,816 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $871,579 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,611 | TotalAmt |
| Management And General | $41,611 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $923,859 | TotalAmt |
| Program Services | $870,684 | ProgramServicesAmt |
| Management And General | $53,175 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202 | TotalAmt |
| Management And General | $202 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,649 | TotalAmt |
| Management And General | $1,649 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,811 | TotalAmt |
| Management And General | $4,811 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,404 | TotalAmt |
| Management And General | $13,404 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REFUND TO GRANTOR | $255,456 | $255,456 | |
| INTER-COMPANY EXPENSES | $122,349 | $765 | $121,584 |
| OTHER EXPENSES | $5,351 | $5,351 | |
| ALLOCATED OVERHEAD | $98 | $22,979 | -$22,881 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,368,790 | TotalAmt |
| Program Services | $1,149,884 | ProgramServicesAmt |
| Management And General | $218,906 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,616 | BOYAmt |
| EOY | $95,838 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,683 | BOYAmt |
| EOY | $91,898 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $425 | BOYAmt |
| EOY | $425 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $43,949 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $35,013 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,340 | BOYAmt |
| EOY | $8,936 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $540,064 | BOYAmt |
| EOY | $197,097 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $318,411 | BOYAmt |
| EOY | $117,987 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,134 | BOYAmt |
| EOY | $110,565 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $455,545 | BOYAmt |
| EOY | $228,552 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,519 | BOYAmt |
| EOY | -$31,455 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,519 | BOYAmt |
| EOY | -$31,455 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $540,064 | BOYAmt |
| EOY | $197,097 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$115,974 | 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| 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 | $7,733,617 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,896,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,712,359 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,646,264 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $381,237 | CurrentTaxYearAmt |
| Total | $20,369,677 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,733,617 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,896,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,712,359 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,646,264 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $381,237 | CurrentTaxYearAmt |
| Total | $20,369,677 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,509,658 | SubstantialContributorsTotAmt |
| Public Support Total170 | $18,860,019 | PublicSupportTotal170Amt |
| Total Support | $20,369,677 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,270,867 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.92590 | PublicSupportCY170Pct |
| Public Support PY170 | 0.85230 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 D IRS990ScheduleD
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,000 | BeginningYearBalanceAmt |
| Other Expenditures | $200,000 | OtherExpendituresAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,000 | BeginningYearBalanceAmt |
| Contributions | $144,000 | ContributionsAmt |
| Other Expenditures | $144,000 | OtherExpendituresAmt |
| End Year Balance | $200,000 | EndYearBalanceAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,949 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,013 | DepreciationAmt |
| Book Value | $8,936 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,936 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO AFFILIATES | Desc |
| Amt | $110,565 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $110,565 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,351,784 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $98,968 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $98,968 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,252,816 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,252,816 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,467,758 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $98,968 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $98,968 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,368,790 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,368,790 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | TEMPORARILY RESTRICTED NET ASSET IS MADE UP OF A SERIES OF PLEDGES MADE BY ASSOCIATION OF AMERICAN RAILROADS. |
| PART X, LINE 2: | THE FOUNDATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE FOUNDATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2014 OR 2013. THE FOUNDATION FOLLOWS THE CODIFICATION TOPIC, INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EDWARD R HAMBERGER | ||||||||||||||
| PRESIDENT & DIRECTOR | $0 | $917,758 | $0 | $891,156 | $0 | $18,576 | $0 | $831,631 | $0 | $58,195 | $0 | $2,717,316 | $0 | $0 |
| JEFFREY D MARSH | ||||||||||||||
| VP, TREASURER & DIRECTOR | $0 | $306,652 | $0 | $150,405 | $0 | $2,956 | $0 | $142,507 | $0 | $31,118 | $0 | $633,638 | $0 | $0 |
| ROBERT C VANDERCLUTE | ||||||||||||||
| VP & DIRECTOR | $0 | $295,878 | $0 | $145,331 | $0 | $8,408 | $0 | $30,058 | $0 | $28,262 | $0 | $507,937 | $0 | $0 |
| PATRICIA M REILLY | ||||||||||||||
| VP & DIRECTOR | $0 | $334,163 | $0 | $162,230 | $0 | $5,069 | $0 | $238,840 | $0 | $12,072 | $0 | $752,374 | $0 | $0 |
| JOHN T GRAY | ||||||||||||||
| VP & DIRECTOR | $0 | $323,771 | $0 | $213,857 | $0 | $18,848 | $0 | $31,563 | $0 | $28,637 | $0 | $616,676 | $0 | $0 |
| JANET L BARTELMAY | ||||||||||||||
| CORPORATE SECRETARY | $0 | $206,715 | $0 | $61,023 | $0 | $406,080 | $0 | $92,935 | $0 | $18,008 | $0 | $784,761 | $0 | $0 |
| LOUIS P WARCHOT | ||||||||||||||
| VP & GENERAL COUNSEL | $0 | $375,377 | $0 | $184,432 | $0 | $10,883 | $0 | $36,474 | $0 | $44,470 | $0 | $651,636 | $0 | $0 |
| MARK A MCROBERTS | ||||||||||||||
| ASSISTANT TREASURER | $0 | $178,931 | $0 | $34,130 | $0 | $2,705 | $0 | $64,648 | $0 | $15,658 | $0 | $296,072 | $0 | $0 |
| KELLY FRENCH DONLEY | ||||||||||||||
| ASSISTANT VP COMMUNICATION | $0 | $197,980 | $0 | $30,373 | $0 | $1,859 | $0 | $44,078 | $0 | $31,003 | $0 | $305,293 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 4B | FOLLOWING INDIVIDUALS PARTICIPATE IN THE AAR SERP: EDWARD R. HAMBERGER - $766,681 JEFFREY D. MARSH - $93,810 PATRICIA M. REILLY - $204,222 FOLLOWING INDIVIDUALS RECEIVED PAYMENT IN THE AAR SERP: JANET BARTELMAY - $402,002 |
| PART II, COMPENSATION: | THE 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 AAR EXECUTIVE (CEO AND VICE PRESIDENTS) COMPENSATION. THAT INFORMATION IS PROVIDED ANNUALLY TO THE AAR'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 AAR GOVERNANCE COMMITTEE MEETINGS ARE MAINTAINED. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | RRF HAS BEEN UNABLE TO GENERATE SUFFICIENT EARNINGS TO ADEQUATELY FUND ITS OPERATION WITHOUT CONTINUED SUPPORT FROM THE AAR. THIS FACTOR, COUPLED WITH EXPECTED REDUCED FEDERAL ASSISTANCE RESOURCES AND OPPORTUNITIES AVAILABLE FOR THE FOUNDATION TO CONSIDER HAS LED TO MANAGEMENT PLANS TO WIND DOWN FEDERAL GRANT ACTIVITIES. THE FOUNDATION EXPECTS TO SUBSTANTIALLY COMPLETE ALL OF ITS OUTSTANDING FEDERALLY FUNDED COOPERATIVE AGREEMENTS BY THE END OF 1Q15 AND AAR HAS COMMITTED TO PROVIDE THE FOUNDATION WITH NECESSARY FINANCIAL SUPPORT. THE FOUNDATION WILL CONTINUE TO MANAGE AND LICENSE THE RCRMS TOOL. |
| FORM 990, PART VI, SECTION A, LINE 2 | EDWARD HAMBERGER AND JANET BARTELMAY - BUSINESS RELATIONSHIP |
| FORM 990, PART VI, SECTION A, LINE 8B | WHILE 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 11 | THE FORM 990 IS FIRST REVIEWED IN DETAIL BY THE ORGANIZATION'S PRESIDENT AND TREASURER PRIOR TO FILING. THEN A COPY OF THE 2014 RETURN IS MADE AVAILABLE TO EACH MEMBER OF THE ORGANIZATION'S CURRENT GOVERNING BODY. 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 12C | THE 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 APPEAR 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 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW. |
| FORM 990, PART IX, LINE 11G | CONSULTING FEES & EXPENSES: PROGRAM SERVICE EXPENSES 870,684. MANAGEMENT AND GENERAL EXPENSES 53,175. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 923,859. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATION OF AMERICAN RAILROADS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 THIRD ST SW STE 1000 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 536000125 | EIN |
| Primary Activities | TRADE ASSOCIATION | PrimaryActivitiesTxt |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| TRANSPORTATION TECHNOLOGY CENTER INC | |||||||||
| 55500 DOT ROAD | PUEBLO | CO | 81001 | 841440384 | RAILROAD SERVICES | DE | ASSOCIATION OF AMERICAN RAILROADS | C | 0 |
| RAILINC CORPORATION | |||||||||
| 7001 WESTON PARKWAY STE 200 | CARY | NC | 27513 | 522131600 | DEVELOPMENT SVCS | DE | ASSOCIATION OF AMERICAN RAILROADS | C | 0 |
| 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 | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | 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 | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | 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 |
|---|---|---|
| ASSOCIATION OF AMERICAN RAILROADS | ||
| C | $125,000 | COST |
| ASSOCIATION OF AMERICAN RAILROADS | ||
| M | $122,216 | COST |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 1D AND 1E: | FormAndLineReferenceDesc |
| Explanation | THE 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 2014, WITH A MATURITY DATE OF JULY 31, 2015. UNDER THE LINE OF CREDIT FACILITY, SUNTRUST 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, 2013, NO AMOUNTS HAD BEEN WITHDRAWN ON THE LINE OF CREDIT. | ExplanationTxt |
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