Central Ohio Area Live Steamers Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To promote railroading by educating those interested in the many aspects of railroading while providing a place for individuals and groups to meet to achieve those interests.
- Income
- $112,219
- Spending
- $36,828
- Reserves
- 26 months of spending
- Largest source of income
- donations and private grants, 98%
- Employees
- 0
- Volunteers
- 81
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
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
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: 56 out of 100. Higher than 41% of charities in its peer group (education, under $250k).
Independent board
5 of 250 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports 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 (4)
- Boys Scouts of America Railroad Merit Badge Day. We invited the local BSA council to the railroad where the scouts we able to earn their Railroading merit badge. The railroad setup multiple stations teaching railroad safety, operations, building, and other activities. The program had over 80 scouts that spent the day at the railroad.
- COALS holds nearly a dozen operating meets and activities each year bringing the public and those interested in railroading to our facility for gathering, communing and learning. Our operating activities normally run from April through November and are mostly held during extended weekend periods but can be made available during the week when adequate volunteer assistance is available. These individual events, usually attended by as little as 15 to as many as 200 people, are used to teach individuals different railroad operating techniques while also providing the opportunity to ride on a train. Some of the learning activities include the use of block signaling systems as well as dispatch operation and card order sessions. Not only does this provide for others to learn different railroad dispatching techniques but it also provides a historical perspective of railroading. Other activities include group outings for youth like Boy Scouts and Trail Life. We have in the past and will continue to host the public for the Coshocton County Fall Farm tour.
- COALS also holds around ten working and learning sessions each year to teach other how to construct and maintain a railroad while at the same time helping to maintain and improve our facilities. Each session occurs over a two-day period, and it allows those who are learning construction techniques to learn from those more experienced. Over the past year COALS' volunteers have helped train others in the construction of a new building, nearly a mile of new railroad right-of-way, leveling and grading, as well as the design and construction of a new bridge and tunnel. Individuals have also been able to learn how to use different types of constuction equipment like dozer, backhoes and tractors. These sessions usually have an attendance of anywhere from five to twenty individuals depending on the weather and the time of year. Sessions also allow an individual to better understand the techniques needed to meet the "Track Standards" that we have posted on our website and that we find so commonly accessed by the public for their own use.
- Had several senior housing groups come and visit the railroad. They were given rides around the track and shown how the operation and equipment operate.
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
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.
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 November 6, 2026.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 November 4, 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.