The Rail Heritage Trust
The Rail Heritage Trust, also known as the John H. Emery Rail Heritage Trust and Emery Rail Heritage Trust, is a private foundation based in Paola, Kansas. It supports eligible charitable organizations working to recreate and preserve the U.S. rail passenger experience of approximately 1920–1960, with an emphasis on historic equipment and passenger operations.
The Rail Heritage Trust at a glance
In short: The Rail Heritage Trust gave $250K across 20 grants in 2026 (avg $13K), top state Tennessee. 70% of 2026 grantees were new. Source: 2026 IRS Form 990-PF.
- Annual giving (2026)
- $250,000
- +0.0% vs 2025
- Grants made (2026)
- 20
- +11.1% vs 2025
- Average grant
- $12,500
- -10.0% vs 2025
- Median grant
- $10,000
- Total assets
- $6,804,420
- +3.8% vs 2025
- New grantees (estimate)
- 70% first-time grantees (14 of 20, 2026; small sample)
- Primary geography
- Tennessee (24% of itemized 2026 grant dollars)
- Latest 990 filing
- Form 990-PF, 2026 View filing
Data from IRS Form 990-PF, 2026; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to The Rail Heritage Trust
- Contact
Application contact: Charitable Foundations First Option
Mailing address: 702 Baptiste Drive, Paola, KS 66071
Phone: (913) 294-9222
Email: application@emeryrailheritagetrust.org
Website: https://emeryrailheritagetrust.org
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Open Grants
1 open opportunity from The Rail Heritage Trust
Who The Rail Heritage Trust funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2026
The largest 2026 recipient was Nashville STEAM Preservation Society ($45K). Together the top 10 received $190K.
Grant Size Distribution
99 grants across all recorded years
The most common grant size was under $50K: 99 grants of 99 (100%).
Geographic Focus
Where this funder awards grants
The 2026 grants show support for projects in multiple states. The largest shares of grant dollars went to recipients in Tennessee (24%), Pennsylvania (18%), Oregon (15%), Minnesota (8%), and Michigan (6%). Listed 2026 recipients were also located in New York, Florida, California, and Missouri.
Grant Distribution by State
Share of 2026 grant dollars across all 20 itemized grants.
States
Cities
Is The Rail Heritage Trust open to new grantees?
70%
first-time grantees, 2026
In 2026, 14 of 20 grantees (70%) were first-time recipients. With only 20 grantees, that is a small sample: one grantee more or less moves the share by about 5 points. First grants averaged $9K; repeat grants $21K. How we count
Medians: $10K first-time, $18K repeat.
- 20% of 2026 grantees were also funded in 2025. Method
- Giving held roughly steady from 2023 to 2026 (+0%). Method
- In 2026 it paid out 92% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2021–2026). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2021 to 2026, annual grant giving ranged from $250K (2023) to $350K (2022). In 2026 it made 20 grants totaling $250K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Nashville STEAM Preservation Society Nashville, TN | Locomotive 576 Eectrical Components | $45,000 |
| Oregon Rail Heritage Foundation Portland, OR | Work on Orns 197 Locomotive | $27,000 |
| Colebrookdale Railroad Preservation Trust Boyertown, PA | Pullman Woodland Heating System | $25,000 |
| Minnesota Transportation Museum Inc St. Paul, MN | Passenger Car 1213 Modernization | $20,000 |
| Watauga Valley RR Hist Society & Museum Inc Jonesborough, TN | Work on Car Watx 100 | $15,550 |
| Western Michigan Society for Industrial Heritage Coopersville, MI | Painting Two CN Coaches | $15,000 |
| Adirondack Railway Preservation Society Utica, NY | Return NYC RS3 8223 to Service | $11,100 |
| Railroad Museum Golden Gate Miami, FL | Restoration of FEC Coach #136 | $11,000 |
| Anthracite Railroads Historical Society Inc Fort Washington, PA | B-Unit Generator Rebuild | $10,000 |
| Friends of the SP4449 Inc Portland, OR | Paint DLMX Dining Car | $10,000 |
Ready to take the next step with The Rail Heritage Trust?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2026 | $6,804,420 | $628,480 | $377,446 | $250,000 | 20 | $316,806 | $575,526 | $343,195 |
| 2025 | $6,553,386 | $532,482 | $374,792 | $250,000 | 18 | $311,596 | $480,899 | $326,928 |
| 2024 | $6,394,817 | $458,333 | $361,714 | $250,000 | 18 | $307,359 | $408,785 | $311,888 |
| 2023 | $6,283,185 | $-243,319 | $354,195 | $250,000 | 21 | $301,886 | $252,678 | $297,191 |
| 2022 | $6,885,659 | $282,616 | $495,811 | $350,000 | 22 | $421,520 | $239,723 | $381,432 |
| 2021 | $7,093,894 | $942,025 | $448,945 | $325,000 | 22 | — | $890,661 | $341,096 |
Under IRS private-foundation payout rules, The Rail Heritage Trust reported a distributable amount of $343K for 2026 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated October 2026.
Mission & Focus Areas
The Trust’s stated purpose is to help preserve the “Golden Age” of U.S. rail passenger travel, approximately 1920–1960, and restore rolling stock and other working artifacts to operating condition. It emphasizes organizations that give the public opportunities to ride historically significant equipment on historic rail lines. It may also support modern equipment used to restore passenger service over historic rails, new rails for historic passenger equipment, and ancillary facilities essential to a working passenger operation.
The Trust says it does not support cosmetic restoration for static display alone, structures that do not support a working demonstration passenger railroad, or organizations whose principal function is lobbying for or promoting commercial or government-sponsored rail services.
Its grantees’ missions illustrate the range of organizations it has supported. Nashville Steam Preservation Society describes its work as restoring and operating relevant historical railroad equipment for education, tourism, and goodwill. Oregon Rail Heritage Foundation says it preserves, operates, and makes Portland’s historic locomotives and equipment available for public enjoyment. Western Michigan Society for Industrial Heritage describes its work as restoring historic railroad equipment for living-history train rides.
Grantmaking
In filing year 2026, the Trust reported 20 grants totaling $250,000. Grant amounts ranged from $1,000 to $45,000, with a median of $10,000. Among the largest awards were $45,000 to Nashville Steam Preservation Society for locomotive 576 electrical components; $27,000 to Oregon Rail Heritage Foundation for work on ORNS 197; $25,000 to Colebrookdale Railroad Preservation Trust for a Pullman Woodland heating system; and $20,000 to Minnesota Transportation Museum for passenger car 1213 modernization. Other listed awards included $15,550 to Watauga Valley Railroad Historical Society & Museum for work on car WATX 100 and $15,000 to Western Michigan Society for Industrial Heritage for painting two CN coaches.
The Trust’s application materials require an applicant to be an IRS-recognized 501(c)(3) organization. The application requests project information, including the artifact’s history and ownership, how the project relates to the Trust’s principles, a schedule, and a budget. Applicants are asked to provide the IRS determination letter and a recent Form 990 or evidence of 990-N filing. The Trust’s website says applications are due by February 1 each year; the 2026 application deadline has passed.
Leadership & Key People
Leadership team and compensation from IRS filings
First Option Bank is listed as trustee on the 2026 filing. The Trust’s website says it is administered by First Option Bank and has an unpaid volunteer advisory committee.
The Rail Heritage Trust's only listed officer is First Option Bank, Trustee on every filing since 2021 (compensated).
Officers on the 2026 filing
First Option Bank
Trustee
On filings since 2021
2 hrs/week
$104K (2021) → $106K (2026)
Data from IRS Form 990 filings, 2021–2026. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2026 IRS filing
The highest reported compensation on the 2026 filing was $106K, to First Option Bank (Trustee).
Frequently asked questions about The Rail Heritage Trust
How much does The Rail Heritage Trust give each year?
The Rail Heritage Trust gave $250K across 20 grants in 2026, according to its 2026 IRS Form 990-PF. In 2025 it gave $250K across 18 grants.
What is The Rail Heritage Trust's typical grant size?
The Rail Heritage Trust's median grant in 2026 was $10,000, and its average grant was $12,500, across 20 grants on its 2026 IRS Form 990-PF. Organizations receiving their first grant from The Rail Heritage Trust that year got $9K on average.
Where does The Rail Heritage Trust give grants?
The Rail Heritage Trust's top state is Tennessee, with 24% of the grant dollars itemized on its 2026 IRS Form 990-PF. The next largest states were Pennsylvania (18%) and Oregon (15%). The most frequent recipient cities were Portland, OR (2 grants).
Does The Rail Heritage Trust give general operating support?
Not in 2026: none of the 20 grants with a stated purpose on The Rail Heritage Trust's 2026 IRS Form 990-PF were described as general or operating support.
Who are The Rail Heritage Trust's largest grantees?
The Rail Heritage Trust's largest 2026 grantees include Nashville STEAM Preservation Society ($45,000), Oregon Rail Heritage Foundation ($27,000) and Colebrookdale Railroad Preservation Trust ($25,000), according to its 2026 IRS Form 990-PF. Together they received 39% of its itemized 2026 grant dollars.
How large is The Rail Heritage Trust?
The Rail Heritage Trust reported $6.8M in total assets on its 2026 IRS Form 990-PF. It paid out $317K in qualifying distributions that year, against a required minimum of $343K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
What does The Rail Heritage Trust fund?
The Trust’s stated purpose is to help preserve the “Golden Age” of U.S. rail passenger travel, approximately 1920–1960, and restore rolling stock and other working artifacts to operating condition. See mission & focus areas ↑
How do I apply for a grant from The Rail Heritage Trust?
The Rail Heritage Trust has no public application process in the sources Grantable reviewed. Check emeryrailheritagetrust.org for current guidelines, or contact the foundation directly before submitting a request.
What is The Rail Heritage Trust's EIN?
The Rail Heritage Trust's EIN (Employer Identification Number) is 46-4327372. IRS Form 990 filing data is available on this page for 2021–2026.
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated October 2026.
Data update history
(2)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2026 (received by the IRS July 14, 2026)
- IRS filings on file for fiscal years 2021–2025
Live grants for the work The Rail Heritage Trust funds
Philanthropy, Voluntarism & Grantmaking Open opportunities, soonest deadline first.
- Nixa Affiliate Grantmaking Program Up to US $10,000 · Due October 19, 2026
- Community and School Grants $28,000 total pool; 10-15 grants expected · Due October 19, 2026
- Mary Pinola/Crescenta Valley Chamber Education Fund $500 - $5,000 for ongoing programs; up to $15,000 for Strategic Initiative Grants · Due October 19, 2026
Explore Open Grants
Browse active grant opportunities in The Rail Heritage Trust's focus areas in our free grants database
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More similar funders
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Cite this profile
Grantable. (2026). The Rail Heritage Trust funder profile. GrantGraph. Retrieved October 18, 2026, from https://grantable.co/funders/the-rail-heritage-trust-morg_a25dfbc9089644fdb8acbec3a8da3d30
BibTeX
@misc{grantable_464327372_2026,
author = {{Grantable}},
title = {{The Rail Heritage Trust funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/the-rail-heritage-trust-morg_a25dfbc9089644fdb8acbec3a8da3d30},
note = {Accessed 2026-10-18. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from The Rail Heritage Trust's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.
The Rail Heritage Trust down — hundreds of funders to go?