The Rail Heritage Trust logo

The Rail Heritage Trust

PAOLA, KS EIN: 46-4327372 Website

The Rail Heritage Trust, officially known as The John H. Emery Rail Heritage Trust, is a private 501(c)(3) foundation based in Paola, Kansas. The organization operates as a tax-exempt grantmaking foundation established to support the preservation and restoration of historic American rail passenger equipment and operations. The Trust is administered by First Option Bank in Paola, Kansas and operates with no paid employees, relying instead on an unpaid volunteer advisory committee.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$6.6M

+2.5% YoY

Annual Giving

$250K

+0.0% YoY

Grant Count

18

+0.0% YoY

Avg Grant Size

$14K

+0.0% YoY

Research compiled by Grantable AI from public sources. Last updated April 2026.

Mission & Focus Areas

The Trust was created to help recreate and preserve the rail passenger travel experience as it existed in the United States from approximately 1920 through 1960. The organization's funding priorities include:

  • Preserving and restoring to working order rolling stock and other working artifacts from the "Golden Age" of U.S. rail passenger service
  • Supporting organizations that offer the general public opportunities to ride historically significant equipment over historic rail lines
  • Funding restoration or rebuilding of ancillary facilities essential to the operation or extension of working passenger operations, such as trestles, grade crossings, and electrical facilities
  • Supporting the restoration of historic depots when used to support ticket sales, souvenir sales, or other functions directly related to passenger operations

The Trust emphasizes support for working demonstration passenger railroads and does not fund cosmetic restoration of structures or equipment for static display only.

Grantmaking

The Trust makes annual grants to nonprofit organizations supporting rail heritage preservation. In the most recent fiscal year (ending April 2025), the organization made 22 grants totaling $374,792 in expenses against $532,482 in revenue.

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Geographic Focus

Where this funder awards grants

The Trust funds rail heritage preservation projects across the United States, with recent grants supporting organizations in Oregon, Tennessee, Maryland, and other regions.

Grant Distribution by State

26states
+18 more states

Cities

AbileneAlbuquerqueAltoonaBaker CityBaltimoreBellefonteBeltonBlaineBnBoontonBoyertownCaleraCedar ParkChattanoogaClevelandClintonCordeleCumberlandDanburyDuluth

Financial History

Multi-year comparison from IRS filings

Most Recent Fiscal Year (Ending April 2025):

  • Total Revenue: $532,482
  • Total Expenses: $374,792
  • Net Income: $157,690
  • Total Assets: $6,553,386
  • Total Liabilities: $0
  • Number of Employees: 1

The Trust maintains substantial assets to support its ongoing grantmaking activities.

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$259K$518K$777K$1M20212022202320242025
Metric202520242023
Total Assets$6,553,386$6,394,817$6,283,185
Revenue$532,482$458,333$-243,319
Expenses$374,792$361,714$354,195
Qualifying Distributions$311,596$307,359$301,886
Net Investment Income$480,899$408,785$252,678
Distributable Amount$326,928$311,888$297,191

Giving Over Time

Total grant dollars and number of grants per year

$0$88K$175K$263K$350K22 grants202122 grants202221 grants202318 grants202418 grants2025

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

OREGON RAIL HERITAGE FOU…$27KRAILWAY RESTORATION PROJ…$25KTENNESSEE VALLEY RAILROA…$20KCOLEBROOKDALE RAILROAD P…$15KFORT WAYNE RAILROAD HIST…$15KIRON HORSE SOCIETY AT ST…$15KNICKEL PLATE HERITAGE RA…$15KTRI-STATE RAILWAY HISTOR…$15KUNITED RAILROAD HISTORIC…$15KWESTERN MARYLAND SCENIC …$15K

Grant Size Distribution

101 grants across all recorded years

100<$50K1$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

Open Grants

1 open opportunity from The Rail Heritage Trust

Giving History

Grant recipients and amounts by year

No grants recorded for .

Leadership & Key People

Leadership team and compensation from IRS filings

The Rail Heritage Trust was founded by John Henckel Emery (1937-2012), a Chicago native and accomplished businessman, investor, and writer who was an avid train enthusiast. Emery traveled to over 125 nations and was passionate about preserving the historic passenger rail experience. The organization is currently administered by a volunteer advisory committee of three members.

Compensation Overview

From 2025 IRS filing

FIRST OPTION BANKTRUSTEE$102K

From 2025 filing

NameTitleHoursCompensation
FIRST OPTION BANKTRUSTEE2$102,104

Recent News & Activity

Recent developments and announcements

2026

The Trust announced grants for 2026, continuing its annual grantmaking cycle. The organization actively solicits donations from individuals and encourages donors to consider the Trust in estate planning and for Required Minimum Distributions from IRAs for those over 72 years old.

Emery Rail Heritage Trust announces 2026 grants (corrected) - Trains

Subject Areas

Focus areas based on grantmaking activity

Related Funders

Similar funders by location and focus area

Data last updated April 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.

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