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Abilene and Smoky Valley Railroad Association

EIN 48-1136101 · Abilene, KS

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

LegitimacyPassesRegistration and standingFinancial healthWeak39 out of 100GovernanceWeak40 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PROMOTE AND PRESERVE THE RAILROAD HISTORY OF THE AREA THROUGH TOURIST TRAIN RIDES AND MEMBERSHIP DUES AND DONATIONS.

Income
$1.0 million
Spending
$1.1 million
Spent on programs
95%
Reserves
-3 months of spending
Largest source of income
fees for its services, 51%
Employees
38
Volunteers
110
Highest pay
$20,000, president

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 39 out of 100. Higher than 10% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    5 of 20

    It owes 58% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 8% of income.

  • Income trend

    15 of 15

    Income rose 47% on the year before.

  • Spending floor

    15 of 15

    95% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 40 out of 100. Higher than 3% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    7 of 8 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • 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, 2025, 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. $1.1 million spent. 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. 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.

Source: Form 990 for the year ending December 31, 2025, 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 2025.

    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 November 1993.

    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.