Pacific Railroad Society Inc in San Dimas, California (CA)

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Pacific Railroad Society Inc
Employer Identification Number (EIN)956077591
Name of OrganizationPacific Railroad Society Inc
Address210 W Bonita Ave, San Dimas, CA 91773-3047
ActivitiesHistorical site, records or reenactment, Other cultural or historical activities
SubsectionCharitable Organization
Ruling Date10/1981
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period03/2014
Assets$100,000 to $499,999
Income$25,000 to $99,999
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$183,112
Amount of Income$35,338
Form 990 Revenue Amount$23,433
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities:


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Amount of income in 2014: $35,338
This organization: 

 $35,338
Other organizations performing similar types of work: 

 $168,548

Assets in 2014: $183,112
Pacific Railroad Society Inc: 

 $183,112
Other organizations performing similar types of work: 

 $659,643

Expenses in 2014: $77,565
Pacific Railroad Society Inc: 

 $77,565
Other organizations performing similar types of work: 

 $121,005

Income to expenses ratio in 2014: 0.5
Pacific Railroad Society Inc: 

 0.5
Other organizations performing similar types of work: 

 1.4

Expenses allocated to program services in 2006: 83.1%
Pacific Railroad Society Inc: 

 83.1%
Other organizations performing similar types of work: 

 73.9%

Grants share in income in 2014: 41.7%
This organization: 

 41.7%
Other organizations performing similar types of work: 

 50.1%

Financial snapshot ($)

Revenue for 2014

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances
201220132014
Total revenue$52,744$35,834$23,433
Contributions, gifts, grants, and similar amounts received$19,616$16,111$9,782
Program service revenue including government fees and contracts$0$0$0
Membership dues and assessments$21,652$16,475$8,100
Investment income$36$2,417$34
Gain/Loss from sale of assets other than inventory$0$0$201
Gross amount from sale of assets other than inventory$0$0$201
Less: cost or other basis and sales expenses$0$0$0
Net income/loss from gaming and fundraising events$8,850$-1,129$4,092
Gross income from gaming$0$0$0
Gross income from fundraising events$11,824$19,620$15,997
Less: direct expenses from gaming and fundraising events$2,974$20,749$11,905
Gross profit/loss from sales of inventory$1,440$760$224
Gross sales of inventory, less returns and allowances$1,440$760$224
Less: cost of goods sold$0$0$0
Other revenue$1,150$1,200$1,000
Total expenses$42,815$49,683$77,565
Total net assets$251,093$237,244$183,112
Excess/Deficit for the year$9,929$-13,849$-54,132
Net assets or fund balances at beginning of year$241,164$251,093$237,244
Other changes in net assets or fund balances$0$0$0
Net assets or fund balances at end of year$237,244$183,112
Balance Sheets
201220132014
Total assets$251,131$237,278$183,112
Total liabilities$38$34$0
Net assets or fund balances$251,093$237,244$183,112
Other Information
201220132014
Did the organization engage in any significant activity not previously reported to the IRS?NoNo
Were any significant changes made to the organizing or governing documents?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNoNo
Has the organization filed a Form 990-T for the year?NoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?NoNo
Amount of political expenditures, direct or indirect$0$0
Did the organization file Form 1120-POL for this year?NoNo
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?NoNo
Total amount involved$0$0
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities$0$0$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?NoNo
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNo
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$478,880
Subtotal$478,880
Gifts, grants, contributions, and membership fees received$228,409
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$245,546
Gross receipts from activities that are not an unrelated trade or business under section 513$4,925
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$483,240
Public support$478,880
Subtotal$4,360
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$4,360
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20022003200420052006
Total revenue$249,465$299,243$100,676$97,268$46,904
Contributions, gifts, grants, and similar amounts received$187,152$96,452$14,387$14,155$8,716
Contributions to donor advised funds$0
Direct public support$187,152$96,452$14,387$14,155$8,716
Indirect public support$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0
Program service revenue including government fees and contracts$38,432$160,408$61,654$52,949$17,813
Membership dues and assessments$13,025$15,075$16,845$16,025$16,236
Interest on savings and temporary cash investments$5,956$4,488$3,602$2,147$891
Dividends and interest from securities$602$543$651$124$774
Net rental income or (loss)$700$2,140$2,110$840$840
Gross rents$700$2,140$2,110$840$840
Less: rental expenses$0$0$0$0$0
Other investment income$0$18,455$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0
Gross revenue$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0
Gross profit or (loss) from sales of inventory$3,598$1,682$1,427$11,028$1,634
Gross sales of inventory, less returns and allowances$3,598$1,682$1,427$11,028$1,634
Less: cost of goods sold$0$0$0$0$0
Other revenue$0$0$0$0$0
Total expenses$140,220$340,177$321,153$178,898$102,802
Program services$126,433$315,805$312,659$154,035$85,462
Management and general$13,787$24,372$8,494$24,863$17,340
Fundraising$0$0$0$0$0
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$593,222$565,249$327,240$249,463$196,652
Excess or (deficit) for the year$109,245$-40,934$-220,477$-81,630$-55,898
Net assets or fund balances at beginning of year$483,977$593,222$565,249$327,240$249,463
Other changes in net assets or fund balances$0$12,961$-17,532$3,853$3,087
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$102,802$85,462$17,340$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$6,693$5,251$1,442$0
Telephone$504$0$504$0
Postage and shipping$7,489$5,527$1,962$0
Occupancy$29,230$22,769$6,461$0
Equipment rental and maintenance$596$0$596$0
Printing and publications$7,404$5,305$2,099$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$50,886$46,610$4,276$0
Balance Sheets
20022003200420052006
Total assets$593,222$565,249$327,240$249,463$196,652
Cash - non-interest-bearing$174,212$122,021$50,214$38,478$39,104
Savings and temporary cash investments$398,374$401,288$254,247$184,912$128,615
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$400$400
Investments - publicly-traded securities$0
Investments - other securities$20,236$41,540$22,379$25,673$28,533
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Other assets, including program-related investments$400$400$400$0$0
Total liabilities$0$0$0$0$0
Accounts payable and accrued expenses$0$0$0$0$0
Grants payable$0$0$0$0$0
Deferred revenue$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0
Other liabilities$0$0$0$0$0
Total liabilities and net assets/fund balances$593,222$565,249$327,240$249,463$196,652
Total net assets or fund balances$593,222$565,249$327,240$249,463$196,652
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20022003200420052006
Total revenue$249,465$299,243$100,676$97,268$46,904
Total revenue, gains, and other support per audited financial statements$249,465$299,243$100,676$97,268$46,904
Other expenses$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$0$0$0
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20022003200420052006
Total expenses$140,220$327,216$321,153$178,898$102,802
Total expenses and losses per audited financial statements$140,220$327,216$321,153$178,898$102,802
Other revenue$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$0$0$0$0$0
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$2,474$35,714
Program service revenue
Program service revenue 1000000$000$0$14,961
Program service revenue 2000000$000$0$2,852
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$16,236
Interest on savings and temporary cash investments000000$000$0$891
Dividends and interest from securities000000$000$0$774
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$840$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$1,634$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
20012002200320042005
Total$0$0$0$100,676$97,268
Gifts, grants, and contributions received$0$0$0$14,387$14,155
Membership fees received$0$0$0$16,845$16,025
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$63,081$63,977
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$6,363$3,111
Net income from unrelated business activities not included above$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0
Other income$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1San Francisco Architectural Heritage2007 Franklin St, San Francisco, CA 94109-2909CA1972-04$1,555,315
2Santa Monica Historical Society IncPO BOX 3059, Santa Monica, CA 90408-3059CA1992-06$1,015,113
3Society Of California Pioneers101 Montgomery St Ste 150, San Francisco, CA 94129-1718CA1993-09$896,888
4Solvang Heritage AssociatesPO BOX 769, Solvang, CA 93464-0769CA1994-10$719,760
5Santa Ynez Valley Historical SocietyPO BOX 181, Santa Ynez, CA 93460-0181CA1965-12$684,097
6Southern Pacific Historical And Technical Society1523 Howard Access Rd Ste A, Upland, CA 91786-2582CA1998-01$401,074
7Southern California Historical Aviation Foundation3315 Airport Dr, Torrance, CA 90505-6152CA1983-10$395,188
8Watchorn Lincoln Memorial Assoc J J Allen125 W Vine St, Redlands, CA 92373-4761CA1938-10$286,557
9Valhalla TahoePO BOX 19273, S Lake Tahoe, CA 96151-0273CA1984-06$265,030
10Vista Ranchos Historical SocietyPO BOX 1032, Vista, CA 92085-1032CA1982-09$264,324
11The Ninth Judicial Circuit125 S Grand Avenue, Pasadena, CA 91105-1643CA1986-01$259,537
12Tulare City Historical SocietyPO BOX 248, Tulare, CA 93275-0248CA1981-09$169,529
13Union Pacific Historical SocietyPO BOX 536, Sn Luis Obisp, CA 93406-0536CA1988-05$166,021
14Whittier Historical Society6755 Newlin Ave, Whittier, CA 90601-4019CA1973-02$130,457
15Society For The Preservation Of Carter Railroad Resources1776 Channing Ave, Palo Alto, CA 94303-3010CA1982-05$102,395
16Swans Market Place Inc1825 San Pablo Avenue Suite 200, Oakland, CA 94612-1517CA1998-06$93,378
17Santa Maria Valley Historical Society616 So Broadway, Santa Maria, CA 93454CA1970-11$92,274
18Sonoma Valley Historical Society Inc, Depot Park MuseumPO BOX 861, Sonoma, CA 95476-0861CA1977-08$87,473
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20Simi Valley Historical Society, Simi Valley Historical Society & Museum137 Strathearn Place, Simi Valley, CA 93065CA1966-02$76,025
Number of organizations performing similar types of work
Alaska7
Alabama21
Arkansas16
Arizona15
California124
Colorado24
Connecticut31
District of Columbia14
Delaware5
Florida52
Georgia42
Hawaii10
Iowa23
Idaho2
Illinois54
Indiana44
Kansas26
Kentucky26
Louisiana17
Massachusetts73
Maryland45
Maine27
Michigan38
Minnesota41
Missouri43
Mississippi12
Montana6
North Carolina48
North Dakota6
Nebraska13
New Hampshire13
New Jersey52
New Mexico5
Nevada1
New York145
Ohio65
Oklahoma15
Oregon30
Pennsylvania112
Rhode Island18
South Carolina13
South Dakota6
Tennessee27
Texas60
Utah7
Virginia63
Vermont12
Washington31
Wisconsin29
West Virginia16
Wyoming5
Total1,630

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