Another end cab switcher is up for another last-minute preservation effort. Like the title says, Flour-By-Rail Legacy Project is trying to fundraise $30k to purchase ex-Buffalo Creek Flour Alco S-2 #46 from Livonia, Avon & Lakeville and move it to the New York & Lake Erie. It's a complete running, operating S-2 and fundraising is centered around mechanical adjustments and transportation costs to bring the #46 from Corning to Buffalo, where the #46 will live on in freight service, as well as excursion/passenger train service. Any funds in excess of transportation costs will be dedicated to getting the #46 repainted in the bicentennial red, white and blue it wore and help keep it operational. If funds aren't raised, the locomotive will reportedly be cut up.

https://www.gofundme.com/f/55f8d-save-the-buffalo-creek-46?utm_medium=email&utm_source=customer&utm_campaign=p_email%2B5806-thank-you-ask-share

I'm not affiliated with the project in any way, shape or manner personally, just hate to see a good, running S-2 get cut up at this late of a day.

Fundraising hit $10k today, at which point a pledged $2.5k was kicked in, bringing it up to $12.5k. If they hit $15k, another anonymous donor has pledged $5k. They have to get $30k by roughly next week, or the locomotive will be scrapped. And I don't think that's a bluff, because Livonia, Avon & Lakeville just torched a pretty intact S-4 up on the Ontario Midland this week.

Fundraising was successful and the #46 has escaped the torch.

Does anyone know if this engine was successfully purchased and moved?

I ask partly because in considering whether to donate I observed that the organization while having a non profit status, they has not filed a 990 form for the past 3 years. Their award letter from the IRS for non-profit status (available on-line) says that the IRS may revoke that status for failure to file a form 990 for 3 consecutive years. The usual charity evaluation websites couldn't rate the non-profit due to lack of any information.

I attempted to reach the organization at one point by email (something like USARail shown on a website, but may have had a bad email address. I see that the address listed on the IRS applications is for a residential home near a major university (the non-profit does have a real address effectively).


Part of the purpose of this post is to help/hope that someone here might contact the non-profit to suggest filing at least one 990 before the deadline (presumably April 15?) to preserve their non-profit status.


This begs a related question: is the railroad community susceptible to scams by someone taking a 501c federal number submitting it to GoFundMe and starting a fundraising for some project and then pocketing the money or pocketing the excess? I doubt GoFundMe cares after they collect their ~3.5% cut (apparently non-profits are no longer free if they ever were on GoFundMe). The IRS probably just mechanically cancels non-profit status but I suspect it is doubtful that they have the resources to look into these things and are probably content if they just stop people for claiming charitable deductions or send them a bill for un-allowed charitable contributions.

I believe that we have another one of these notices for a hopper car on RYPN. That one appears to have a bit more description and connection to a museum at a minimum. I do think the purchase price is a little off however given an internet search shows the car weighs maybe 30 tons (https://trainsnscale.com/models-and-pro ... ed-hopper/ see a drawing part way down the page) and scrap steel in the 200$ prepared range (not to mention the cost of cutting and transporting the scrap; maybe there is a substantial historical organization surcharge/hassle cost which might be understandable from the railroad's point of view).

I am all in favor of people contributing to good railroad restoration causes; I just don't want to see people abused or good will destroyed (some may say my question here implies or will cause an unwillingness to contribute - guessing that we will see that comment, but I still think this is a relevant question). Seems like it would be good to see more explanation, explanations of accountability, and statements from the receiving organization on these listings for GoFundMe requests. That said I am quite happy to see that they are successful and hope that any concerns are regarding potential abuse and not regarding these two listings.

Hello:

We have not been a 501c3 for "3 or more years," having received our designation within the past two years. The same portal the previous post-er used will show the letter assigning our tax ID and 501c3 designation.

If anyone needs to see this letter, I'd be glad to supply it.

Fundraising and preservation is a painstaking, volunteer-driven effort and the team of volunteers comprises about 2.5 people now, two of whom are railroad industry professionals.

The GoFundMe has all of our plans for this locomotive and we thank those who have donated to this point.

CDMV
President
Buffalo, USA Foundation

Actually it depends on the org's fiscal year, but if it is on a calendar year fiscal year; due date is May 15.

https://www.irs.gov/charities-non-profi ... n-due-date

I am happy to see that someone from the organization (Buffalo USA Foundation per the Go Fund me page ) is actively working for their foundation. I would urge you to consider that many people lost track of time with everything going on during pandemic and you may have lost track of the date your status was granted (1/13/2021).

I have attached the letter from the IRS for Buffalo USA Foundation (the 501(c) (3) organization per the Go Fund me page) with an effective date of January 13, 2021 (resolution of the file had to be reduced to allow uploading). To my understanding this means a 990 should have been filed for 2021, 2022, and 2023. I'm not sure why if there is an active organization with people actively working why the 990 wouldn't have been filed for each year. The IRS determination letter (see attachment) does say that the non-profit status will be automatically revoked for failure to submit 990 forms in 3 consecutive years.

The IRS webpage to search on 501(c) (3) EIN status (86-1379302) is: https://apps.irs.gov/app/eos/

If this possibly is not the 501(c) (3) that was involved in the fundraiser then there is some confusion in the Go Fund Me listing.

Hopefully, if the same organization is correct then this is just an oversight and we can hope that the IRS will be forgiving. I think everyone would encourage the organization to file their 990 as soon as possible for the good of your organization and the Railroad Preservation Community in general.

All of the attachments are from publicly available information on the internet. Potential donors have access to them and it likely would help any organization's goals to have these documents up to date and positively reflecting on your organization.

Some expressed some urgency in one or more postings here or elsewhere with respect to the Buffalo Creek 46 S-2 needing to be purchase and moved promptly. The question is still unanswered: has the Buffalo Creek S-2 been purchased and moved? The response below doesn't answer this question and also appears to be inconsistent with the public data as described above. Nothing on the Go Fund Me page shows the IRS determination letter.



Hopefully all is going well and I hope that the volunteers supporting the Buffalo USA Foundation will get the paperwork submitted to maintain your 501(c) (3) status and get this engine moved to safe/preservation property. I think most people on this interchange site have some appreciation of the work it takes to make things happen, but there still is a concern that mistakes are made which have led to many less than preferred outcomes and caused some to not want to contribute towards these causes going forward. Hopefully, a success can be reported soon here.