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Cincinnati Scenic Railway

  • Lebanon, OH
  • Tax-exempt since Sept. 2014
  • EIN: 46-4062032

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Arts, Culture and Humanities / Historical Societies, Related Historical Activities (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$1.58M (2023)

Expenses
$1.49M (2023)

Total Assets
$939k (2023)

Total Liabilities
$451k (2023)

Source: Form 990 tax filings from 2015 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,578,509
Expenses
$1,485,659
Net Income
$92,850
Net Assets
$488,187
Notable Sources of Revenue Percent of Total Revenue
Contributions $219
0.0%
Program Services $1,578,289
100.0%
Investment Income $1
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $404,329
27.2%
Assets/Debt
Total Assets $938,960
Total Liabilities $450,773
Net Assets $488,187
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
David Bishop (Board Of Tru) $0 $0 $0
Gabe Gerber (Board Of Tru) $0 $0 $0
Robert Morgan (Board Of Tru) $0 $0 $0
Alfred Nippert (Board Of Tru) $0 $0 $0
Kc Waggoner (Board Of Tru) $0 $0 $0
Ray Kammer Jr (President) $0 $0 $0
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Document Links

990
Filed on Nov. 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,146,285
Expenses
$1,610,212
Net Income
$536,073
Net Assets
$395,337
Notable Sources of Revenue Percent of Total Revenue
Contributions $305,879
14.3%
Program Services $1,839,529
85.7%
Investment Income $1
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $876
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $369,892
23.0%
Assets/Debt
Total Assets $891,335
Total Liabilities $495,998
Net Assets $395,337
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
David Bishop (Board Of Tru) $0 $0 $0
Robert Morgan (Board Of Tru) $0 $0 $0
Alfred Nippert (Board Of Tru) $0 $0 $0
Kc Waggoner (Board Of Tru) $0 $0 $0
Ray Kammer Jr (President) $0 $0 $0
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Document Links

990
Filed on Nov. 14, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,700,672
Expenses
$1,392,611
Net Income
$308,061
Net Assets
-$140,736
Notable Sources of Revenue Percent of Total Revenue
Contributions $201,830
11.9%
Program Services $1,348,743
79.3%
Investment Income $23
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $150,076
8.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $366,333
26.3%
Assets/Debt
Total Assets $499,583
Total Liabilities $640,319
Net Assets -$140,736
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Kammer Jr (President) $13,723 $0 $0
Harry Davis Iii (Board Of Tru) $0 $0 $0
Robert Morgan (Board Of Tru) $0 $0 $0

Document Links

990
Filed on Nov. 15, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$387,379
Expenses
$1,087,257
Net Income
-$699,878
Net Assets
-$448,797
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,234
2.6%
Program Services $318,018
82.1%
Investment Income $195
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $58,932
15.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $71,519
6.6%
Professional Fundraising Fees $0
Other Salaries and Wages $229,327
21.1%
Assets/Debt
Total Assets $360,137
Total Liabilities $808,934
Net Assets -$448,797
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Kammer Jr (President) $71,519 $0 $0
Brian Collins (Board Of Tru) $0 $0 $0
Harry Davis Iii (Board Of Tru) $0 $0 $0
Robert Morgan (Board Of Tru) $0 $0 $0
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Document Links

990
Filed on Nov. 15, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,389,812
Expenses
$1,505,009
Net Income
-$115,197
Net Assets
$251,081
Notable Sources of Revenue Percent of Total Revenue
Contributions $315
0.0%
Program Services $1,371,694
98.7%
Investment Income $3
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$15,161
Net Inventory Sales $0
Other Revenue $32,961
2.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $79,239
5.3%
Professional Fundraising Fees $0
Other Salaries and Wages $317,956
21.1%
Assets/Debt
Total Assets $425,352
Total Liabilities $174,271
Net Assets $251,081
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Kammer Jr (President) $79,239 $0 $0
Brian Collins (Board Of Tru) $0 $0 $0
Harry Davis Iii (Board Of Tru) $0 $0 $0
Robert Morgan (Board Of Tru) $0 $0 $0
Thomas Mcowen (Board Of Tru) $0 $0 $0
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Document Links

990
Filed on Nov. 12, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,475,861
Expenses
$1,454,836
Net Income
$21,025
Net Assets
$366,278
Notable Sources of Revenue Percent of Total Revenue
Contributions $31
0.0%
Program Services $1,453,470
98.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $22,360
1.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $62,797
4.3%
Professional Fundraising Fees $0
Other Salaries and Wages $220,440
15.2%
Assets/Debt
Total Assets $370,212
Total Liabilities $3,934
Net Assets $366,278
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Kammer Jr (President) $62,797 $0 $0
Brian Collins (Board Of Dir) $0 $0 $0
Robert Morgan (Board Of Dir) $0 $0 $0
Harry Davis Iii (Board Of Dir) $0 $0 $0
Thomas Mcowen (Board Of Dir) $0 $0 $0
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Document Links

990
Filed on March 26, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,081,921
Expenses
$1,112,534
Net Income
-$30,613
Net Assets
$345,253
Notable Sources of Revenue Percent of Total Revenue
Contributions $22,505
2.1%
Program Services $1,059,416
97.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $55,885
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $131,271
11.8%
Assets/Debt
Total Assets $345,253
Total Liabilities $0
Net Assets $345,253
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Kammer Jr (President) $55,885 $0 $0
Brian Collins (Board Of Dir) $0 $0 $0
Robert Morgan (Board Of Dir) $0 $0 $0
Harry Davis Iii (Board Of Dir) $0 $0 $0
Thomas Mcowen (Board Of Dir) $0 $0 $0
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Document Links

990
Filed on March 28, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$893,055
Expenses
$811,056
Net Income
$81,999
Net Assets
$375,866
Notable Sources of Revenue Percent of Total Revenue
Contributions $27,368
3.1%
Program Services $865,687
96.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $15,144
1.9%
Professional Fundraising Fees $0
Other Salaries and Wages $77,082
9.5%
Assets/Debt
Total Assets $375,866
Total Liabilities $0
Net Assets $375,866

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,111,066
Expenses
$817,199
Net Income
$293,867
Net Assets
$293,867
Notable Sources of Revenue Percent of Total Revenue
Contributions $275,500
24.8%
Program Services $835,566
75.2%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $102,992
12.6%
Assets/Debt
Total Assets $293,867
Total Liabilities $0
Net Assets $293,867

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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