2024-06-19T17:20:28-04:00 2023-12-31 411620961 LEWIS KISCH & ASSOCIATES LTD 1125 SOUTH FRONTAGE ROAD SUITE 1 HASTINGS MN 550332489 990 2023-01-01 411723120 RAILROADING HERITAGE OF MIDWEST AMERICA INC RAIL 6128603678 2995 ASPEN LAKE DRIVE NE BLAINE MN 55449 STEVE SANDBERG PRESIDENT 6516887320 2024-06-19 true STEVE SANDBERG 999009999 true DIANA L WEDDIGEN P01950848 6514373356 2024-06-19 2023 2023-04-26 12:10:37Z X FRIENDS OF THE 261 STEVE SANDBERG 2995 ASPEN LAKE DRIVE NE BLAINE MN 55449 8822175 false X WWW.261.COM X 1991 MN RHMA PROMOTES PUBLIC UNDERSTANDING OF THE HISTORY OF RAILROADING IN THE MIDWEST BY PRESERVING, RESTORING, OPERATING AND INTERPRETING HISTORIC LOCOMOTIVES AND RAIL CARS. 6 4 10 60 0 7535052 6251908 2258333 1274020 2368 1247833 23261 81 9819014 8773842 0 0 402851 526489 0 2389 2200445 2528108 2603296 3054597 7215718 5719245 10840038 16593606 803353 453129 10036685 16140477 RHMA PROMOTES PUBLIC UNDERSTANDING OF THE HISTORY OF RAILROADING IN THE MIDWEST BY PRESERVING, RESTORING, OPERATING AND INTERPRETING HISTORIC LOCOMOTIVES AND RAIL CARS. false false 2937437 1274020 PROGRAM SERVICE ACCOMPLISHMENTS INCLUDE THE PRESERVATION, MAINTENANCE, AND DISPLAY OF HISTORIC LOCOMOTIVES AND ROLLING STOCK, AND OPERATION OF LOCOMOTIVES AND COACHES FOR PUBLIC EXCURSIONS. HUNDREDS OF PEOPLE VISITED THE HISTORIC COACHES AT THE PERMANENT HOME SITE IN MINNEAPOLIS. THROUGHOUT THE YEAR, THE ORGANIZATION OFFERED SCENIC EXCURSIONS AROUND THE MIDWEST AND THROUGHOUT THE UNITED STATES, INCLUDING THE "WINDY-CITY EXPRESS" ROUNDTRIPS FROM ST. PAUL TO CHICAGO. THOUSANDS OF PEOPLE VISITED AND OBSERVED THE BEAUTIFULLY RESTORED HISTORIC LOCOMOTIVE, SKYTOP AND SUPERDOME, AND SOME HISTORIC BUSINESS AND BAGGAGE CARS WHILE AT STOPS ON THE EXCURSIONS. 2937437 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false true false false false false true false false false false false false false false true 8 0 10 true false false false false false false false false X 6 4 true false false false true true true true true false false false false false false true true false MN IL X X MEGAN SANDBERG 6513985185 2995 ASPEN LAKE DRIVE NE BLAINE MN 55449 STEVE SANDBERG PRESIDENT 40.00 X X 184047 0 0 MEGAN SANDBERG VICE PRESIDE 40.00 X X 70041 0 0 ED SELINSKY DIRECTOR 5.00 X 1392 0 0 RICHARD BOULET DIRECTOR 5.00 X 0 0 0 ERIK HOOFNAGLE DIRECTOR 20.00 X 0 0 0 JON STRAND DIRECTOR 10.00 X 0 0 0 255480 1 false true false 11571 6240337 4110380 6251908 EXCURSION TICKET SALES 488210 538148 538148 LABOR AND SERVICE REVENUE 487110 372095 372095 STORAGE FEES 487110 234864 234864 CONCESSIONS AND MERCHANDISE 493190 57086 57086 CHARTER INCOME 532411 49655 49655 22172 22172 1274020 121245 121245 1174921 48333 1126588 1126588 1126588 MISCELLANEOUS REVENUE 999999 81 81 81 8773842 2521934 X 255480 206605 48875 233271 233271 37738 33964 3774 16650 16650 13414 8500 4914 2814 1407 1407 19139 392 17765 982 250000 250000 21299 21299 423628 423628 113083 113083 LOCOMOTIVE MAINTENANCE 488552 488552 COACH EXPENSES 432472 432472 CHARTER EXPENSES 288858 288858 SHOP EXPENSES 106472 106472 351727 328934 22793 3054597 2937437 114771 2389 3654804 4844460 953825 1055320 100000 10558 24034 8671 24658 10087564 1320029 5206891 8767535 146140 1405217 859149 372382 10840038 16593606 172558 65747 15000 15000 615795 372382 803353 453129 X 8556974 14717605 1479711 1422872 10036685 16140477 10840038 16593606 5719245 384547 X false true X true false X 238024 49706 286798 7535052 6251908 14361488 1562296 863914 1736245 2281594 1395346 7839395 22085 22085 1822405 913620 2023043 9816646 7647254 22222968 8352 8352 8352 8352 22214616 9965 14968 1981 2368 29282 9965 14968 1981 2368 29282 1832370 928588 2025024 9819014 7647254 22252250 0.99830 0.99440 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 59204 18494 40710 10028360 1301535 8726825 8767535 LEASE LIABILITY 372382 372382 X 9165389 384547 7000 391547 8773842 8773842 3061597 7000 7000 3054597 3054597 SCHEDULE D, PAGE 3, PART X MANAGEMENT HAS EVALUATED FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023. TAX RETURNS FOR THE PAST THREE YEARS REMAIN OPEN FOR EXAMINATION BY TAX JURISDICTIONS. false false false false false false false false false STEVE SANDBERG PRESIDENT 184047 184047 THE FRANK SANDBERG JR FAMILY TRUST BOARD MEMBER FUND PURCHASE OF SUPER DOME COACH X 50000 15000 false true false 15000 X 1 305380 FAIR MARKET VALUE X RAILCARS 2 3805000 APPRAISAL false false false FORM 990, PAGE 6, PART VI, LINE 2 STEVE SANDBERG MEGAN SANDBERG COO BOARD MEMBER FAMILY FORM 990, PAGE 6, PART VI, LINE 6 RAILROADING HERITAGE OF MIDWEST AMERICA IS ORGANIZED WITH APPROXIMATELY 1,200 MEMBERS. THERE ARE TWO CLASSES OF MEMBERS: INDIVIDUALS AND CORPORATIONS. THE QUALIFICATIONS FOR MEMBERSHIP IN EACH CLASS SHALL BE PAYMENT OF DUES. FORM 990, PAGE 6, PART VI, LINE 7A ANY PERSON INTERESTED IN BECOMING A MEMBER OF THE CORPORATION MAY SUBMIT A WRITTEN AND SIGNED APPLICATION, ON A FORM APPROVED BY THE BOARD OF DIRECTORS, TO THE SECRETARY OF THE CORPORATION. EACH MEMBER IN GOOD STANDING SHALL BE ENTITLED TO ONE VOTE ON ANY MATTER SUBMITTED TO A VOTE OF THE MEMBERS. MEMBERSHIP IS NOT TRANSFERABLE OR ASSIGNABLE. FORM 990, PAGE 6, PART VI, LINE 7B THE ELECTED BOARD MAKES MOST DECISIONS FOR THE ORGANIZATION AND MANAGES ITS AFFAIRS. THE TERMS OF THE DIRECTORS ARE INDETERMINATE. THE DIRECTORS ELECT THE BOARD'S OFFICERS ANNUALLY. SPECIAL MEETINGS OF THE MEMBERS MAY BE CALLED BY THE BOARD OF DIRECTORS, AT A PLACE DESIGNATED BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S FORM 990 WAS REVIEWED BY A PORTION OF THE BOARD OF DIRECTORS PRIOR TO ITS FILING. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE CHIEF OPERATIONS OFFICER IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B OTHER OFFICERS RECEIVE NO COMPENSATION FOR THEIR DUTIES. THERE ARE NO OTHER KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUEMENTS ARE RETAINED AT THE ORGANIZATION'S OFFICES AND ARE AVAILABLE TO MEMBERS AT THEIR REQUEST. FEDERAL FORM 990 IS FILED ANNUALLY WITH THE MN STATE ATTORNEY GENERAL'S OFFICE AND IS AVAILABLE FOR PUBLIC INSPECTION AT THAT LOCATION. FORM 990, PART IX, LINE 24E SHIPPING 80,605 0 0 EQUIPMENT 67,563 0 0 LEASE EXPENSE 43,731 0 0 CREW EXPENSE 41,776 0 0 ENTERTAINMENT EXPENSE 33,342 0 0 AMTRAK INSP, TRACK CHARGE 23,263 0 0 BANK CHARGES 0 17,155 0 LABOR AND SERVICE 14,163 0 0 MISCELLANEOUS 5,639 5,638 0 TICKETING CHARGES 9,262 0 0 REPAIRS AND MAINTENANCE 4,940 0 0 CONCESSIONS AND MERCH 4,650 0 0 TOTAL 328,934 22,793 0