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Cincinnati Scenic Railway

EIN 46-4062032 · Lebanon, OH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceFair65 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

DEPARTING FROM HISTORIC DOWNTOWN LEBANON, OHIO, THE LM&M RAILWAY OFFERS NOSTALGIC TRAIN RIDES UTILIZING VINTAGE RAILROAD EQUIPMENT, THROUGHOUT SOUTHWESTERN OHIO. TRAIN RIDES ARE SCHEDULED THROUGHOUT THE YEAR AND ENCOMPASS WEEKDAY ONE HOUR EXCURSIONS TO WEEKEND THEMED ACTIVITIES. RIDES ARE AIMED TOWARDS CREATING A FAMILY FRIENDLY ATMOSHPERE WHERE PASSENGERS CAN CREATE LASTING MEMORIES AND SCHOOL ORGANIATIONS AND YOUTH GROUPS CAN PLAN EDUCATIONAL ACTIVITIES AROUND. DURING THE PAST 5 YEARS, THE LM&M RAILWAY HAS OFFERED EXCURSIONS ON AN AVERAGE OF 130 DAYS PER YEAR. THE REMAINING TIME DURING THE YEAR IS USED FOR THE PREPARATION OF FUTURE TRAIN RIDE EXCURSIONS, EQUIPMENT MAINTENANCE, RESTORATION AND ADMINISTRATIVE ACTIVITIES.

Income
$1.6 million
Spending
$1.4 million
Spent on programs
92%
Reserves
3.5 months of spending
Largest source of income
fees for its services, 100%
Employees
63

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 75 out of 100. Higher than 54% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 3.5 months of spending.

  • Debt

    10 of 20

    It owes 37% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 12% of income.

  • Income trend

    15 of 15

    Income rose 2% on the year before.

  • Spending floor

    15 of 15

    92% of spending went to programs.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 65 out of 100. Higher than 15% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $1.3 million spent. REVENUES FROM TICKETS AND MERCHANDISE SOLD TO INDIVIDUALS, FAMILIES, AND ORGANIZATIONS FOR GUIDED TRAIN RIDES AND EVENTS TO SUPPORT OUR MISSION TO PRESERVE, RESTORE, AND OPERATE THE HISTORIC RAILROAD EQUIPMENT FOR THE EDUCATION AND ENTERTAINMENT FOR THE GENERAL PUBLIC.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.