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← AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION

Form 990 for tax year 2022

Filed by AMERICAN RAILWAY ENGINEERING AND MAINTENANCE OF WAY ASSOCIATION.

Totals

Total revenue
$4,941,100
Total expenses
$4,281,836
Contributions and grants received
$911,384
Grants paid
$5,050
Program service revenue
$3,882,033
Investment income
$147,683
Other revenue
$0
Total assets, end of year
$5,923,584
Total liabilities, end of year
$816,240
Net assets or fund balances, end of year
$5,107,344
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $911,384

  • 2a · Program service revenue: CONFERENCES/SEMINARS

    total $3,054,700 · related or exempt $3,054,700

  • 2b · Program service revenue: SALES OF PUBLICATIONS

    total $827,333 · related or exempt $827,333

  • 3 · Investment income

    total $147,324 · excluded $147,324

  • 7a · Gross sales of assets other than inventory

    securities $806,005

  • 7b · Less cost or other basis and sales expenses

    securities $805,646

  • 7c · Gain or loss

    securities $359

  • 7d · Net gain or loss

    total $359 · related or exempt $359

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,050

  • 5 · Compensation of officers, directors and key employees

    total $1,022,788

  • 7 · Other salaries and wages

    total $369,924

  • 8 · Pension plan contributions

    total $208,907

  • 9 · Other employee benefits

    total $180,304

  • 10 · Payroll taxes

    total $131,351

  • 11b · Fees: legal

    total $8,710

  • 11c · Fees: accounting

    total $14,670

  • 11g · Fees: other

    total $15,339

  • 12 · Advertising and promotion

    total $54,564

  • 13 · Office expenses

    total $3,457

  • 16 · Occupancy

    total $171,570

  • 17 · Travel

    total $753

  • 19 · Conferences, conventions and meetings

    total $1,443,652

  • 22 · Depreciation, depletion and amortization

    total $25,030

  • 23 · Insurance

    total $8,652

  • 24a · Other expenses: MEMBERSHIP SERVICES

    total $170,271

  • 24b · Other expenses: PRINTING & PUBLICATIONS

    total $163,508

  • 24c · Other expenses: BANK SERVICE CHARGES

    total $109,393

  • 24d · Other expenses: TECHNOLOGY SUPPORT

    total $104,494

  • 24e · All other expenses

    total $69,449

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $449,491 · end of year $556,642

  • 4 · Accounts receivable

    beginning of year $7,107 · end of year $23,953

  • 9 · Prepaid expenses and deferred charges

    beginning of year $59,602 · end of year $81,092

  • 10a · Land, buildings and equipment: cost or other basis

    $414,981

  • 10b · Land, buildings and equipment: accumulated depreciation

    $367,100

  • 10c · Land, buildings and equipment, net

    beginning of year $65,066 · end of year $47,881

  • 11 · Investments: publicly traded securities

    beginning of year $472,212 · end of year $349,685

  • 12 · Investments: other securities

    beginning of year $4,531,234 · end of year $4,711,013

  • 15 · Other assets

    beginning of year $37,832 · end of year $153,318

  • 17 · Accounts payable and accrued expenses

    beginning of year $51,439 · end of year $28,703

  • 19 · Deferred revenue

    beginning of year $506,264 · end of year $659,045

  • 25 · Other liabilities

    beginning of year $0 · end of year $128,492

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $5,064,841 · end of year $5,107,344

Mission and programs · 2022

Mission

TO PROPAGATE RAILWAY ENGINEERING CONSTRUCTION RECOMMENDED PRACTICES.

  • THE ASSOCIATION DISSEMINATES ENGINEERING RECOMMENDED PRACTICES FOR THE CONSTRUCTION AND MAINTENANCE OF RAILWAYS NATIONWIDE AND THROUGHOUT THE WORLD.

As filed on the 2022 return.

Listed in Part VII

  • Trent M Hudak PE

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Michael P Freeman PE

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Raymond G Verrelle Jr PE

    SENIOR VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Carl A Walker

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Edward F Boyle Jr

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Brian A Lindamood PE Se

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Gerhard M Williams III

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Elizabeth S Caruso Iom Cae

    CEO, EXECUTIVE DIRECTOR

    Total calculated
    $359,291
    From this org
    $292,500
    From related orgs
    $0
    Other
    $66,791
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $292,500
    Bonus
    $0
    Other
    $0
    Deferred
    $43,875
    Nontaxable benefits
    $22,916
    Filer's total
    $359,291

  • Vickie Fisher Cae

    CHIEF OPERATING OFFICER

    Total calculated
    $225,176
    From this org
    $189,050
    From related orgs
    $0
    Other
    $36,126
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,050
    Bonus
    $0
    Other
    $0
    Deferred
    $28,358
    Nontaxable benefits
    $7,768
    Filer's total
    $225,176

  • Stacy Spaulding

    SENIOR DIRECTOR, EXECUTIVE

    Total calculated
    $175,719
    From this org
    $146,044
    From related orgs
    $0
    Other
    $29,675
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $146,044
    Bonus
    $0
    Other
    $0
    Deferred
    $21,907
    Nontaxable benefits
    $7,768
    Filer's total
    $175,719

  • Desiree Knight

    SR DIRECTOR OF EDUCATION &

    Total calculated
    $176,588
    From this org
    $146,800
    From related orgs
    $0
    Other
    $29,788
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $146,800
    Bonus
    $0
    Other
    $0
    Deferred
    $22,020
    Nontaxable benefits
    $7,768
    Filer's total
    $176,588

  • Janice Clements

    DIRECTOR OF DATABASE MANAGEMENT

    Total calculated
    $161,746
    From this org
    $133,894
    From related orgs
    $0
    Other
    $27,852
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,894
    Bonus
    $0
    Other
    $0
    Deferred
    $20,084
    Nontaxable benefits
    $7,768
    Filer's total
    $161,746

  • Rocklin E Gmeiner III

    DIRECTOR, INFORMATION TECHNOLOGY

    Total calculated
    $146,823
    From this org
    $114,500
    From related orgs
    $0
    Other
    $32,323
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINE 3
THE COMPENSATION OF THE EXECUTIVE DIRECTOR/CEO IS GOVERNED BY HER EMPLOYMENT CONTRACT WHICH WENT INTO EFFECT IN 2015. THIS CONTRACT IS REVIEWED AND UPDATED AS NECESSARY EACH YEAR.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
16 October 2023
IRS schema version
2022v5.0
Source object
202302899349301895

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