Nonprofit · EIN 52-1584622
WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP
Tax-exempt · CUMBERLAND, MD 21502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $4,737,982 | $4,831,384 | -$93,402 | $5,579,948 | $1,779,055 | $3,800,893 |
| December 31, 2023 | 990 | $4,354,325 | $4,033,777 | $320,548 | $5,778,219 | $1,883,924 | $3,894,295 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,163,647
- of which government grants
- $1,130,457
- Program service revenue
- $3,533,863
- Investment income
- $200
- Net income from sales of inventory
- $40,272
- Other revenue
- $40,272
Expenses
- Grants and similar amounts paid
- $41,311
- Compensation of officers, directors and key employees
- $99,036
- Other salaries and wages
- $1,034,243
- Salaries, compensation and benefits (total)
- $1,351,625
- Professional fundraising fees
- $0
- Legal fees
- $7,963
- Accounting fees
- $7,564
- Occupancy
- $184,819
- Travel
- $51,652
- Depreciation
- $69,067
- Program services (functional)
- $4,071,162
- Management and general (functional)
- $760,222
Balance sheet and other
- Total assets, start of year
- $5,778,219
- Total assets, end of year
- $5,579,948
- Total liabilities, end of year
- $1,779,055
- Net assets, end of year
- $3,800,893
- Land, buildings and equipment
- $4,882,388
- Net assets without donor restrictions
- $3,800,893
- Gross receipts
- $5,065,373
- Employees
- 32
- Volunteers
- 5
- Year formed
- 1905
- State of legal domicile
- MD
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WESLEY HEINZ | EXECUTIVE DIR Trustee or director, Officer | 40 | $99,036 |
| MIKE MCKAY | TREASURER Trustee or director, Officer | 5 | $0 |
| ROBERT FLANIGAN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| EUGENE FRAZIER | DIRECTOR Trustee or director | 1 | $0 |
| DICK DEVORE | DIRECTOR Trustee or director | 1 | $0 |
| RAY MORRIS | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| ROGER DEWITT | DIRECTOR Trustee or director | 1 | $0 |
| TODD MCKENZIE | SECRETARY Trustee or director, Officer | 5 | $0 |
| ADAM RITCHIE | DIRECTOR Trustee or director | 1 | $0 |
| TODD LOGSDON | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WESLEY HEINZ | EXECUTIVE DIR Trustee or director, Officer | 40 | $98,701 |
| MIKE MCKAY | DIRECTOR Trustee or director, Officer | 5 | $0 |
| ROBERT FLANIGAN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| EUGENE FRAZIER | DIRECTOR Trustee or director | 1 | $0 |
| JOHN KIRBY | TREASURER Trustee or director | 1 | $0 |
| RAY MORRIS | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| ROGER DEWITT | DIRECTOR Trustee or director | 1 | $0 |
| TODD MCKENZIE | SECRETARY Trustee or director, Officer | 5 | $0 |
| VICTOR REZENDES | DIRECTOR Trustee or director | 1 | $0 |
| TODD LOGSDON | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 13 CANAL ST, CUMBERLAND, MD 21502-3052
- Principal officer (990 for 2024)
- WESLEY HEINZ, 217 GLENN STREET STE 200, CUMBERLAND, MD 21502
- Signed the 990
- WESLEY HEINZ, EXECUTIVE DIRECTOR
- Website
- WMSR.COM
- Return prepared by
- HAMMOND & SHIELDS
Mission
PROMOTION OF TOURISM
Program accomplishments
- MANAGEMENT AND OPERATION OF A SCENIC RAILROAD TO PROMOTE TOURISM IN WESTERN MARYLAND.Expenses $4,071,162 · revenue $3,533,863
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 | Not 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
- 52-1584622
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W40Z)
- Assets (IRS master file)
- $5,579,948
- Income (IRS master file)
- $5,065,373
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $4,737,982 | $4,831,384 | $5,579,948 | XML |
| 990 | December 2023 | $4,354,325 | $4,033,777 | $5,778,219 | XML |
| 990 | December 2022 | $3,934,218 | $3,739,121 | $4,593,263 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 52-1584622).
Questions about WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP
- What is the EIN of WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP?
- The employer identification number (EIN) of WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP is 52-1584622.
- Is WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP 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 WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP?
- The 990 for the year ended December 31, 2024 names WESLEY HEINZ.
- Who are the officers and directors of WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP?
- The 990 for the year ended December 31, 2024 lists 10 people; 1 received compensation from the organization, the highest $99,036 (WESLEY HEINZ, EXECUTIVE DIR).
- How much revenue does WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $4,737,982, expenses of $4,831,384 and total assets of $5,579,948 at year end.
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