C&O CANAL TRUST INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- C&O CANAL TRUST INC (EIN 30-0401642)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-03-27
- IRS object ID
- 201430869349300503
- Schema version
- 2012v2.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-03-27T08:59:10-05:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521022232 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SNYDER COHN PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11200 ROCKVILLE PIKE SUITE 415 | AddressLine1 |
| City | NORTH BETHESDA | City |
| State | MD | State |
| ZIP Code | 20852 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300401642 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | C & O CANAL TRUST INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | C&OC | NameControl |
| Phone | 3017142233 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 DUAL HIGHWAY NO 100 | AddressLine1 |
| City | HAGERSTOWN | City |
| State | MD | State |
| ZIP Code | 21740 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL NARDOLILLI | Name |
| Title | PRESIDENT | Title |
| Phone | 3017142233 | Phone |
| Date Signed | 2014-03-24 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LINDA J COLLYER CPA | Name |
| PTIN | P00086889 | PTIN |
| Phone | 3016526700 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHAEL NARDOLILLI | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 DUAL HIGHWAY NO 100 | AddressLine1 |
| City | HAGERSTOWN | City |
| State | MD | State |
| ZIP Code | 21740 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 669355 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CANALTRUST.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2007 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | TO WORK IN PARTNERSHIP WITH THE NATIONAL PARK SERVICE TO PROTECT, RESTORE AND PROMOTE THE C&O CANAL NATIONAL HISTORICAL PARK. THE TRUST SEEKS TO ENSURE THAT THE PARK'S NATURAL, HISTORICAL, AND RECREATIONAL POTENTIAL IS FULLY REALIZED. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 5 | TotalNbrEmployees |
| Total Nbr Volunteers | 1602 | TotalNbrVolunteers |
| Total Gross UBI | 3576 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 421214 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 460357 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 177627 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 100456 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 7 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 4264 | OtherRevenuePriorYear |
| Other Revenue Current Year | 23246 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 603112 | TotalRevenuePriorYear |
| Total Revenue Current Year | 584059 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 31250 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 50220 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 302515 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 320934 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 92195 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 205625 | OtherExpensePriorYear |
| Other Expenses Current Year | 97804 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 539390 | TotalExpensesPriorYear |
| Total Expenses Current Year | 468958 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 63722 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 115101 | RevenuesLessExpensesCY |
| Total Assets BOY | 227058 | TotalAssetsBOY |
| Total Assets EOY | 421409 | TotalAssetsEOY |
| Total Liabilities BOY | 76424 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 155674 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 150634 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 265735 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO WORK IN PARTNERSHIP WITH THE NATIONAL PARK SERVICE TO PROTECT, RESTORE AND PROMOTE THE C&O CANAL NATIONAL HISTORICAL PARK. THE TRUST SEEKS TO ENSURE THAT THE PARK'S NATURAL, HISTORICAL, AND RECREATIONAL POTENTIAL IS FULLY REALIZED. ITS GOALS ARE AS FOLLOWS:1. REESTABLISHING AND PRESERVING THE CONTINUITY OF THE TOWPATH;2. CREATING LOCALLY APPROPRIATE DESTINATIONS THROUGHOUT THE PARK BY REHABILITATING HISTORIC STRUCTURES, INCLUDING LOCKS, REWATERING SELECT SECTIONS OF THE CANAL, PROVIDING AND ACCOMMODATING PASSENGER BOAT ACCESS, EXPANDING RECREATIONAL ACCESS AND AMENITIES;3. DEVELOPING AND DELIVERING HIGH QUALITY EDUCATIONAL, INTERPRETIVE AND VOLUNTEER PROGRAMS;4. RESTORING THE ECOLOGICAL HEALTH OF THE PARK; AND5. BUILDING A BROAD CONSTITUENCY TO BE A VOICE FOR YEARS TO COME. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 154816 | Expense |
| Grants | 50220 | Grants |
| Revenue | 100456 | Revenue |
| Description | INTERPRETATION AND EDUCATION: AS THE OFFICIAL NON-PROFIT PARTNER OF THE C&O CANAL NATIONAL HISTORICAL PARK, THE C&O CANAL TRUST WORKS CLOSELY WITH THE NPS TO DEVELOP AND MANAGE UNIQUE AND INNOVATIVE INTERPRETIVE PROGRAMS THAT ENHANCE THE VISITOR EXPERIENCE.1)THE POPULARITY OF THE C&O CANAL TRUST'S CANAL QUARTERS PROGRAM CONTINUES TO INCREASE. THE SIX RESTORED LOCKHOUSES PROVIDE A UNIQUE INTERPRETIVE EXPERIENCE FROM SIX DIFFERENT PERIODS IN THE HISTORY OF THE C&O CANAL. THE PROGRAM ACCOMMODATED 2,744 OVERNIGHT PAYING GUESTS, A 15% INCREASE. ADDITIONALLY, 10 FREE OPEN HOUSE DAYS PROVIDED ACCESS FOR 560 VISITORS FROM THE NON-PAYING PUBLIC, A 21% INCREASE. 2)THE C&O CANAL TRUST'S CANAL DISCOVERIES PROGRAM, PROVIDES A VIRTUAL GUIDE TO MANY OF THE STORIES AND PLACES ALONG THE FULL LENGTH OF THE CANAL, NARRATED BY A NPS RANGER. A TOTAL OF OVER 50 SITES ARE NOW AVAILABLE ONLINE. IN ADDITION, AUDIO PODCASTS HAVE BEEN ADDED TO BUSY DISCOVERIES SITES IN THE PARK ON DIVERSE TOPICS SUCH AS LOCKKEEPERS, FLOODS AND CANAL LEGENDS. THE TRUST HAS AGREED TO FUND THESE "MOBILE TOUR" SITES WHICH USE ON-CELL TECHNOLOGY TO PROVIDE AN INTERPRETATIVE EXPERIENCE 24/7.3)THE C&O CANAL TRUST PROVIDED CRITICAL FUNDS TO SUPPORT THE PARK'S INNOVATIVE CANAL CLASSROOMS PROGRAM WHICH DELIVERS CURRICULUM-BASED STEM INSTRUCTION TO AREA SCHOOLCHILDREN IN AN "OUTDOOR CLASSROOM" SETTING AT THE CANAL. THE C&O CANAL TRUST HIRED RETIRED SCHOOL TEACHERS FOR THIS PROGRAM ON A STIPEND BASIS SO THAT CANAL CLASSROOMS IS NOT ONLY EFFICIENT, IT CAN BE SCALED UPWARDS AS MORE FUNDING SOURCES ARE IDENTIFIED. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 57698 | Expense |
| Description | VOLUNTEER ENGAGEMENTTHE C&O CANAL TRUST ACTIVELY RECRUITS AND OVERSEES SEVERAL VOLUNTEER PROGRAMS TO PROVIDE MEANINGFUL OPPORTUNITIES FOR THE PUBLIC TO CONTRIBUTE TO THE CARE AND SUPPORT OF THE PARK.1)THE C&O CANAL TRUST MOBILIZED 1,602 VOLUNTEERS DURING ITS 6TH ANNUAL C&O CANAL PRIDE DAYS TO DONATE $239,000 WORTH OF IN-KIND LABOR TO MULTIPLE PROJECTS IN THE PARK. 2) THE C&O CANAL TRUST FUNDED APPRECIATION DINNERS FOR PARK VOLUNTEERS. 3) THE C&O CANAL TRUST CONTINUED TO EXPAND ITS QUARTERMASTERS PROGRAM TO PROVIDE VOLUNTEER SUPPORT FOR THE UPKEEP AND GENERAL MAINTENANCE OF THE CANAL QUARTERS LOCKHOUSES. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 85652 | Expense |
| Description | COMMUNITY OUTREACH AND ENGAGEMENT:THE C&O CANAL TRUST AS THE OFFICIAL NON-PROFIT PARTNER OF THE C&O CANAL NATIONAL HISTORICAL PARK CONNECTS WITH ITS LOCAL COMMUNITIES, IDENTIFYING PRIORITIES AND ENGAGING THEIR SUPPORT IN KEY PARK INITIATIVES.1)THE C&O CANAL TOWNS PARTNERSHIP PROVIDES REGIONAL ECONOMIC DEVELOPMENT AND COMMUNITY ENHANCEMENT ON BEHALF OF EIGHT COMMUNITIES ALONG THE CANAL REAPING THE BENEFITS OF TRAIL-BASED TOURISM AND RECREATION. IN FY13, THE C&O CANAL TRUST CONTINUED TO SERVE AS THE FISCAL AGENT FOR THE PARTNERSHIP AND HELPED SUPPORT TOURISM IN NEARBY COMMUNITIES.2) IN FY13, AS PART OF THE "TOWPATH FOREVER INITIATIVE", THE C&O CANAL TRUST DEFINED THE SCOPE OF PROJECT AND IDENTIFIED FUNDING SOURCES FOR THE RESURFACING OF 10 MILES OF TOWPATH AT BRUNSWICK. 3) IN FY13, THE C&O CANAL TRUST CONTINUED TO ADVOCATE FOR IMPROVEMENTS TO THE CAPITAL CRESCENT TRAIL, THE MOST HEAVILY USED TRAIL LEADING INTO THE PARK. AS A RESULT OF THE TRUST'S ADVOCACY, ENHANCEMENTS WERE MADE BY THE PARK IN TRIMMING BACK THE OVERGROWTH AND THE RESTORATION OF THE SHOULDERS ALONG THE TRAIL. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 298166 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 18 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 5 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | C & O CANAL TRUST INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3017142233 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 DUAL HIGHWAY | AddressLine1 |
| City | HAGERSTOWN | City |
| State | MD | State |
| ZIP Code | 21740 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| MARY JO VEVERKA | ||||||
| CHAIR | 10.00 | X | X | 0 | 0 | 0 |
| MICHAEL MITCHELL | ||||||
| VICE CHAIR | 5.00 | X | X | 0 | 0 | 0 |
| LINDA COLLYER | ||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 |
| KATHLEEN POOLE | ||||||
| SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| PETER MCKELVY | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ROBERT MERTZ | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ED KESSLER | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| SHERIF ETTEFA | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| SANDRA ADAMS | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| STEVE CHAUDET | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MICHAEL NARDOLILLI | ||||||
| PRESIDENT | 50.00 | X | 52500 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 52500 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Federated Campaigns | 27230 | FederatedCampaigns |
| Fundraising Events | 45000 | FundraisingEvents |
| Government Grants | 5000 | GovernmentGrants |
| All Other Contributions | 383127 | AllOtherContributions |
| Noncash Contributions | 479 | NoncashContributions |
| Total Contributions | 460357 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| CANAL QUARTERS | 721000 | 91646 | 91646 |
| ADMINISTRATIVE FEES | 541900 | 8810 | 8810 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 100456 | TotalProgramServiceRevenue |
| Gross Income Fundraising Events | 104966 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 45000 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 85296 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19670 | TotalRevenueColumn |
| Exclusion | $19,670 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 3576 | TotalRevenueColumn |
| Unrelated Business Revenue | 3576 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 3576 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 584059 | TotalRevenueColumn |
| Related Or Exempt Function Income | 100456 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 3576 | UnrelatedBusinessRevenue |
| Exclusion | $19,670 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50220 | Total |
| Program Services | 50220 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52500 | Total |
| Program Services | 22192 | ProgramServices |
| Management And General | 18561 | ManagementAndGeneral |
| Fundraising | 11747 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 235916 | Total |
| Program Services | 138639 | ProgramServices |
| Management And General | 37890 | ManagementAndGeneral |
| Fundraising | 59387 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2550 | Total |
| Program Services | 1367 | ProgramServices |
| Management And General | 579 | ManagementAndGeneral |
| Fundraising | 604 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8147 | Total |
| Program Services | 4366 | ProgramServices |
| Management And General | 1850 | ManagementAndGeneral |
| Fundraising | 1931 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21821 | Total |
| Program Services | 5434 | ProgramServices |
| Management And General | 13984 | ManagementAndGeneral |
| Fundraising | 2403 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 500 | Total |
| Program Services | 268 | ProgramServices |
| Management And General | 114 | ManagementAndGeneral |
| Fundraising | 118 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5475 | Total |
| Program Services | 2820 | ProgramServices |
| Management And General | 1357 | ManagementAndGeneral |
| Fundraising | 1298 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5254 | Total |
| Program Services | 2927 | ProgramServices |
| Fundraising | 2327 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2344 | Total |
| Program Services | 2002 | ProgramServices |
| Management And General | 17 | ManagementAndGeneral |
| Fundraising | 325 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6152 | Total |
| Program Services | 4147 | ProgramServices |
| Management And General | 995 | ManagementAndGeneral |
| Fundraising | 1010 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7776 | Total |
| Program Services | 5199 | ProgramServices |
| Management And General | 1141 | ManagementAndGeneral |
| Fundraising | 1436 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8372 | Total |
| Program Services | 5629 | ProgramServices |
| Management And General | 973 | ManagementAndGeneral |
| Fundraising | 1770 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8862 | Total |
| Program Services | 7614 | ProgramServices |
| Management And General | 611 | ManagementAndGeneral |
| Fundraising | 637 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| PRINTING & REPRODUCTION | 20483 | 17605 | 319 | 2559 |
| REPAIRS & MAINTENANCE | 11414 | 11414 | ||
| CONSULTANTS | 8173 | 7892 | 281 | |
| UTILITIES-CANAL QUARTER | 4866 | 4866 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8133 | Total |
| Program Services | 3565 | ProgramServices |
| Management And General | 206 | ManagementAndGeneral |
| Fundraising | 4362 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 468958 | Total |
| Program Services | 298166 | ProgramServices |
| Management And General | 78597 | ManagementAndGeneral |
| Fundraising | 92195 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 160380 | BOY |
| EOY | 273350 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13188 | BOY |
| EOY | 148059 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39168 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14322 | BOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 227058 | BOY |
| EOY | 421409 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26197 | BOY |
| EOY | 54557 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50227 | BOY |
| EOY | 19401 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 81716 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 76424 | BOY |
| EOY | 155674 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 125079 | BOY |
| EOY | 129316 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25555 | BOY |
| EOY | 136419 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 150634 | BOY |
| EOY | 265735 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 227058 | BOY |
| EOY | 421409 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 115101 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 250625 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 231683 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 369338 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 421214 | CurrentTaxYearMinus1Year |
| Current Tax Year | 480027 | CurrentTaxYear |
| Total | 1752887 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 125123 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 36920 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 157687 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 177627 | CurrentTaxYearMinus1Year |
| Current Tax Year | 100456 | CurrentTaxYear |
| Total | 597813 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 375748 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 268603 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 527025 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 598841 | CurrentTaxYearMinus1Year |
| Current Tax Year | 580483 | CurrentTaxYear |
| Total | 2350700 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 2350700 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 10 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 7 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1 | CurrentTaxYear |
| Total | 29 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 10 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 7 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1 | CurrentTaxYear |
| Total | 29 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 3109 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4264 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3576 | CurrentTaxYear |
| Total | 10949 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 375758 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 268609 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 530139 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 603112 | CurrentTaxYearMinus1Year |
| Current Tax Year | 584060 | CurrentTaxYear |
| Total | 2361678 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99540 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.69320 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00000 | InvestmentIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | AGENCY FEES PAYABLE | Description |
| Amount | $81,716 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 81716 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 539299 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 66104 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 66104 | RevenueNotRptdF990 |
| Revenue Subtotal | 473195 | RevenueSubtotal |
| Other Revenues Not Included | 110864 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 110864 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 584059 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 535062 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 66104 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 66104 | ExpensesNotRptdF990 |
| Expenses Subtotal | 468958 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 468958 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | BASED ON ITS INTERPRETATION OF THE REQUIREMENTS OF ASC 740-10, MANAGEMENT BELIEVES THAT THE TRUST HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICITIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INCREASE IN TEMPORARILY RESTRICTED NET ASSETS |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | PARK AFTER DARK GALA | NameOfEvent1 |
| Gross Receipts Event1 | 134966 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 45000 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 89966 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 15000 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 4786 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 10500 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 70009 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 134966 | GrossReceiptsTotal |
| Charitable Contributions Total | 45000 | CharitableContributionsTotal |
| Gross Revenue Total Events | 89966 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 15000 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 4786 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 10500 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 70009 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 100295 | DirectExpenseSummaryEvents |
| Net Income Summary | -10329 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL PARK SERVICE C&O CANAL NATIONAL HISTORICAL PARK | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 DUAL HIGHWAY | AddressLine1 |
| City | HAGERSTOWN | City |
| State | MD | State |
| ZIP Code | 21740 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 530197094 | EINOfRecipient |
| Amount Of Cash Grant | 50220 | AmountOfCashGrant |
| Purpose Of Grant | TO SUPPORT PARK'S EDUCATIONAL PROGRAMSSUPPORT PARK'S EDUCATIONAL PROGRAM | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: THE C&O CANAL TRUST WORKS CLOSELY WITH THE C&O CANAL NATIONAL HISTORICAL PARK TO DEFINE THE PURPOSE AND AMOUNT OF FUNDING FOR EACH GRANT, INCLUDING SPECIFIC OBJECTIVES, TIMING AND REPORTING. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION DISTRIBUTES A DRAFT OF FORM 990 TO ALL BOARD MEMBERS AND SOLICITS THEIR COMMENTS AND QUESTIONS REGARDING ANY CHANGES THEY BELIEVE SHOULD BE MADE TO THE TAX RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION ANNUALLY DISSEMINATES ITS CONFLICT OF INTEREST POLICY TO ALL BOARD MEMBERS AND ASKS THEM TO DOCUMENT ANY LACK OF COMPLIANCE WITH THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL INCLUDES PERFORMANCE EVALUATIONS AND REVIEWING COMPARABILITY DATA IN THE LOCAL REGION. |
| 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. |
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