Nonprofit · EIN 48-1136101
ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION
Tax-exempt · ABILENE, KS 67410
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,027,135 | $1,108,248 | -$81,113 | $614,227 | $355,039 | $259,188 |
| December 31, 2024 | 990 | $700,796 | $697,193 | $3,603 | $511,151 | $170,850 | $340,301 |
| December 31, 2023 | 990 | $534,410 | $509,074 | $25,336 | $413,605 | $76,907 | $336,698 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $454,893
- of which government grants
- $391,283
- Membership dues
- $1,850
- Program service revenue
- $525,947
- Investment income
- $51
- Net income from sales of inventory
- $41,980
- Other revenue
- $46,244
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $20,000
- Other salaries and wages
- $64,773
- Salaries, compensation and benefits (total)
- $91,255
- Professional fundraising fees
- $0
- Accounting fees
- $3,046
- Occupancy
- $33,251
- Travel
- $11,973
- Depreciation
- $92,370
- Program services (functional)
- $1,052,794
- Management and general (functional)
- $53,709
- Fundraising (functional)
- $1,745
Balance sheet and other
- Total assets, start of year
- $511,151
- Total assets, end of year
- $614,227
- Total liabilities, end of year
- $355,039
- Net assets, end of year
- $259,188
- Land, buildings and equipment
- $535,702
- Net assets without donor restrictions
- $259,188
- Gross receipts
- $1,073,363
- Employees
- 38
- Volunteers
- 110
- Year formed
- 1993
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSS BOELLING | PRESIDENT Trustee or director, Officer | 59 | $20,000 |
| DEAN GIER | MEMBER Trustee or director | 8 | $0 |
| TONY HERSBERGER | MEMBER Trustee or director | 4 | $0 |
| RIC JUNG | VOLUNTEER MA Trustee or director | 23 | $0 |
| STEVE SCHWARTING | VICE PRESIDE Trustee or director, Officer | 37 | $0 |
| STEVE SMETHERS | SECRETARY Trustee or director, Officer | 35 | $0 |
| TODD WALTER | MEMBER Trustee or director | 8 | $0 |
| JIM WATERS | TREASURER Trustee or director, Officer | 23 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSS BOELLING | PRESIDENT Trustee or director, Officer | 63 | $20,000 |
| KEVIN BAILEY | MEMBER Trustee or director | 7 | $0 |
| RANDY REYNOLDS | MEMBER Trustee or director | 10 | $0 |
| STEVE SCHWARTING | VICE PRESIDE Trustee or director, Officer | 25 | $0 |
| STEVE SMETHERS | SECRETARY Trustee or director, Officer | 58 | $0 |
| JIM WATERS | TREASURER Trustee or director, Officer | 7 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSS BOELLING | PRESIDENT Trustee or director, Officer | 65 | $20,000 |
| KEVIN BAILEY | SECRETARY Trustee or director, Officer | 3 | $0 |
| JOE MINICK | EMERITUS DIR Trustee or director | 6 | $0 |
| RANDY REYNOLDS | MEMBER Trustee or director | 6 | $0 |
| CRAIG ROSE | MEMBER Trustee or director | 6 | $0 |
| TODD WALTER | MEMBER Trustee or director | 4 | $0 |
| JIM WATERS | VP/TREASURER Trustee or director, Officer | 7 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 744, ABILENE, KS 67410-0744
- In care of
- % ROSS BOELLING
- Principal officer (990 for 2025)
- ROSS BOELLING, 200 SE 5TH ST, ABILENE, KS 67410
- Signed the 990
- ROSS BOELLING, PRESIDENT
- Phone
- (785) 263-1077
- Website
- HTTPS://ASVRR.ORG
- Return prepared by
- POTTBERG GASSMAN & HOFFMAN CHTD
Mission
PROMOTE AND PRESERVE THE RAILROAD HISTORY OF THE AREA THROUGH TOURIST TRAIN RIDES AND MEMBERSHIP DUES AND DONATIONS.
Program accomplishments
- PROMOTE AND PRESERVE THE RAILROAD HISTORY OF THE AREA THROUGH TOURIST TRAIN RIDES AND MEMBERSHIP DUES AND DONATIONS. IN 2025 WE HOSTED 14,970 RIDERS FROM 50% OF KANSAS' COMMUNITIES, 45 STATES AND OVER 10 FOREIGN COUNTRIES. OUR MARKET AREA STRETCHES FROM DENVER TO OMAHA TO ST. LOUS TO OKLAHOMA CITY. WE OPERATED OVER 220 TRAINS IN 2025 FROM OUR HISTORIC 1887 ROCK ISLAND DEPOT IN ABILENE. WE CONTINUED AN AGGRESSIVE MARKETING AND BRANDING EFFORT THROUGH A NUMBER OF SOCIAL MEDIA, PUBLICATIONS, AND RADIO PLATFORMS. WE CONTINUED OUR RELATIONSHIP WITH HERITAGE RAIL MANAGEMENT, DURANGO, CO. WE EXPENDED OUR SEASONAL EVENT TRAINS, "PUMPIN HARVEST EXPRESS- AND "COWTOWN SANTA EXPRESS" TRAINS WITH POSITIVE RESULTS. WE CONTINUED DEVELOPING AN ENHANCED EDUCTIONAL PROGRAM PLAN TO TIE RAILROADS, OUR OPERATING REPLICA HOFFMAN GRIST MILL AND GENERAL STORE, AND THE CROP SCENERY ALONG OUR RIGHT OF WAY, INTO AN EXCLUSIVE OPPOERTUNITY FOR RIDERS TO EXPERIENCE THE ENTIRE FARM TO TABLE AGRICULTURAL PROCESS DURING A SINGLE TRIP ON OUR RAILROAD. WE HAVE A DEDICATED WORKING BOARD THAT MEETS MONTHLY TO OVERSEE THE OPERATIONS OF THE ORGANIZATION AND ASSIST OUR GENERAL MANAGER WITH A VARIETY OF CRITICAL TASKS. IN 2024, ASVRR WAS NAMED THE OFFICIAL KANSAS HERITAGE RAILROAD BY THE KANSAS LEGISLATURE THROUGH K.S.A. 73-4401. OUR ICONIC 1919 STEAM LOCOMOTIVE ATSF3415 WAS LIKEWISE NAMED THE OFFICIAL KANSAS STEAM LOCOMOTIVE THROUGH K.S.A. 73-4301.Expenses $1,052,794 · revenue $525,947
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 48-1136101
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A80Z)
- Assets (IRS master file)
- $614,227
- Income (IRS master file)
- $1,073,363
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,027,135 | $1,108,248 | $614,227 | IRS |
| 990 | December 2024 | $700,796 | $697,193 | $511,151 | XML |
| 990 | December 2023 | $534,410 | $509,074 | $413,605 | XML |
| 990 | December 2022 | $528,986 | $333,389 | $419,022 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 48-1136101).
Questions about ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION
- What is the EIN of ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION?
- The employer identification number (EIN) of ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION is 48-1136101.
- Is ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION?
- The 990 for the year ended December 31, 2025 names ROSS BOELLING.
- Who are the officers and directors of ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $20,000 (ROSS BOELLING, PRESIDENT).
- How much revenue does ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,027,135, expenses of $1,108,248 and total assets of $614,227 at year end.
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All nonprofits in ABILENE · Kansas · Arts, culture and humanities