Bay Area Electric Railway Association in Suisun City, California (CA)

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Bay Area Electric Railway Association
Employer Identification Number (EIN)946115373
Name of OrganizationBay Area Electric Railway Association
Address5848 State Highway 12, Suisun City, CA 94585-9741
ActivitiesMuseum, zoo, planetarium, etc.
SubsectionEducational Organization
Ruling Date06/1965
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period09/2012
Assets$10,000,000 to $49,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$13,159,094
Amount of Income$2,292,215
Form 990 Revenue Amount$959,743
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: History Museums


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Amount of income in 2012: $2,292,215
This organization: 

 $2,292,215
Other organizations performing similar types of work: 

 $163,197

Assets in 2012: $13,159,094
This organization: 

 $13,159,094
Other organizations performing similar types of work: 

 $731,051

Expenses in 2007: $704,695
Bay Area Electric Railway Association: 

 $704,695
Other organizations performing similar types of work: 

 $2,006,514

Income to expenses ratio in 2007: 1.3
Bay Area Electric Railway Association: 

 1.3
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 79.0%
This organization: 

 79.0%
Other organizations performing similar types of work: 

 70.0%

Number of employees in 2007: 4
Bay Area Electric Railway Association: 

 4
Other organizations performing similar types of work: 

 51

Employees paid over $50,000 in 2007: 25.0%
Bay Area Electric Railway Association: 

 25.0%
Other organizations performing similar types of work: 

 8.3%

Grants share in income in 2007: 38.2%
This organization: 

 38.2%
Other organizations performing similar types of work: 

 56.2%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$532,454$560,587$689,391$3,659,691$2,389,162$579,945$2,816,588$902,755
Contributions, gifts, grants, and similar amounts received$243,985$207,545$377,226$3,353,873$1,998,319$193,061$2,240,065$345,096
Contributions to donor advised funds$0$0
Direct public support$243,985$207,545$377,226$3,353,873$1,687,799$193,061$2,240,065$345,096
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$310,520$0$0$0
Program service revenue including government fees and contracts$128,839$168,366$156,459$148,486$201,363$139,756$230,152$195,525
Membership dues and assessments$47,482$54,174$50,414$56,089$58,311$52,630$64,904$59,217
Interest on savings and temporary cash investments$38,997$7,639$505$1,142$8,543$11,513$10,827$0
Dividends and interest from securities$106$160$5,094$5,803$13,029$102,137$155,066$222,035
Net rental income or (loss)$15,398$43,247$38,169$35,781$47,270$30,818$39,810$21,072
Gross rents$15,398$43,247$38,169$35,781$47,270$30,818$39,810$21,072
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-698$-1,123$0$911$113$0$16,858$0
Gross amount from sales of assets other than inventory$32,815$19,764$0$21,933$29,908$0$167,341$0
Less: cost or other basis and sales expenses$33,513$20,887$0$21,022$29,795$0$150,483$0
Net income or (loss) from special events and activities$2,690$601$5,555$1,796$1,467$1,064$-1,246$0
Gross revenue$5,019$6,486$11,059$20,011$3,684$2,370$2,120$0
Less: direct expenses other than fundraising expenses$2,329$5,885$5,504$18,215$2,217$1,306$3,366$0
Gross profit or (loss) from sales of inventory$31,516$31,872$31,721$33,079$38,020$30,882$32,031$30,573
Gross sales of inventory, less returns and allowances$85,179$91,063$91,770$94,756$108,543$88,517$113,480$113,359
Less: cost of goods sold$53,663$59,191$60,049$61,677$70,523$57,635$81,449$82,786
Other revenue$24,139$48,106$24,248$22,731$22,727$18,084$28,121$29,237
Total expenses$378,365$396,419$405,249$466,905$451,114$505,770$605,251$704,695
Program services$341,271$358,575$364,890$377,333$325,068$389,958$456,878$556,954
Management and general$26,422$30,662$31,364$87,670$95,696$83,462$100,976$92,130
Fundraising$10,672$7,182$8,995$1,902$30,350$32,350$47,397$55,611
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$3,641,969$3,810,417$4,094,335$7,287,121$9,225,169$9,412,701$11,919,944$11,100,251
Excess or (deficit) for the year$154,089$164,168$284,142$3,192,786$1,938,048$74,175$2,211,337$198,060
Net assets or fund balances at beginning of year$3,490,379$3,641,969$3,810,417$4,094,335$7,287,121$9,225,169$9,412,701$11,919,944
Other changes in net assets or fund balances$-2,499$4,280$-224$0$0$113,357$295,906$-1,017,753
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$704,695$556,954$92,130$55,611
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.$65,888$25,539$8,947$31,402
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$14,613$5,664$1,984$6,965
Payroll taxes$5,833$2,261$792$2,780
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$0$0$0$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$48,488$45,064$3,424$0
Equipment rental and maintenance$215,366$215,366$0$0
Printing and publications$13,107$0$13,107$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$5,294$5,294$0$0
Depreciation, depletion, etc.$107,515$95,496$12,019$0
Other expenses not covered above$228,591$162,270$51,857$14,464
Balance Sheets
20002001200220032004200520062007
Total assets$3,657,173$3,845,671$4,146,709$7,958,650$9,779,342$9,876,093$12,192,579$11,319,790
Cash - non-interest-bearing$8,642$48,465$75,576$115,843$434,274$20,304$145,128$141,322
Savings and temporary cash investments$774,469$832,057$1,012,655$1,456,329$4,507,113$208,155$92,008$376,925
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$2,400,000$358,520$143,983$2,020,131$10,000
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$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$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$49,234$41,992$47,898$51,822$54,870$59,748$63,107$45,056
Prepaid expenses and deferred charges$6,454$8,481$10,083$10,368$7,380$12,569$16,818$16,730
Investments - publicly-traded securities$4,700,520$5,264,202
Investments - other securities$0$0$0$0$0$4,349,603$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$9,576$10,243$482,202$571,902$602,243$0$0$599,000
Land, buildings, and equipment less accumulated depreciation$2,400,146$2,903,502$2,516,862$3,351,734$3,813,329$4,986,595$5,154,210$4,866,555
Other assets, including program-related investments$408,652$931$1,433$652$1,613$95,136$657$0
Total liabilities$15,204$35,254$52,374$671,529$554,173$463,392$272,635$219,539
Accounts payable and accrued expenses$15,204$35,254$52,374$671,529$59,044$203,263$49,625$43,803
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$495,129$260,129$223,010$175,736
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$3,657,173$3,845,671$4,146,709$7,958,650$9,779,342$9,876,093$12,192,579$11,319,790
Total net assets or fund balances$3,641,969$3,810,417$4,094,335$7,287,121$9,225,169$9,412,701$11,919,944$11,100,251
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$532,454$560,587$689,391$3,659,691$2,389,162$579,945$2,816,588$902,755
Total revenue, gains, and other support per audited financial statements$585,947$624,872$754,720$3,739,583$2,461,902$752,243$3,766,307$534,260
Other expenses$53,493$64,285$65,329$79,892$72,740$172,298$949,719$-368,495
Net unrealized gains on investments$-2,499$-791$-224$0$0$113,357$295,906$-1,017,753
Donated services and use of facilities$0$0$0$0$0$0$568,998$566,472
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$55,992$65,076$65,553$79,892$72,740$58,941$84,815$82,786
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$378,365$396,419$405,249$466,905$451,114$505,770$605,251$704,695
Total expenses and losses per audited financial statements$434,357$461,495$470,802$546,797$523,854$564,711$1,259,064$1,353,953
Other revenue$55,992$65,076$65,553$79,892$72,740$58,941$653,813$649,258
Donated services and use of facilities$0$0$0$0$0$0$568,998$566,472
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$55,992$65,076$65,553$79,892$72,740$58,941$84,815$82,786
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$66,150$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings8
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?No
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, 20064
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$260,630$297,029
Program service revenue
Program service revenue 1000000$000$0$176,011
Program service revenue 2000000$000$0$10,330
Program service revenue 3000000$000$0$9,184
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$59,217
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$222,035$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$21,072$0
Net rental income or (loss) from personal property000000$000$0$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$000$0$30,573
Other revenue000000$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))$17,523$11,714
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
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 2007)
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
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter 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
Enter 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
19992000200120022003200420052006
Total$592,264$532,454$560,587$743,885$652,442$830,642$853,502$1,009,274
Gifts, grants, and contributions received$369,795$243,985$207,545$377,226$346,624$439,799$407,598$363,917
Membership fees received$58,428$47,482$54,174$50,414$56,089$58,311$52,630$64,904
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$99,454$162,347$199,716$248,229$184,272$240,850$248,806$346,629
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$41,137$39,103$7,799$5,599$6,945$21,572$113,650$165,893
Net income from unrelated business activities not included above$0$0$0$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$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$0$0$0
Other income$23,450$39,537$91,353$62,417$58,512$70,110$30,818$67,931
Lobbying Expenditures by Electing Public Charities (for 2007)
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
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$1,271,450
Contributions, Gifts, Grants and Other Similar Amounts$819,164
Program Service Revenue$249,691
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$118,555
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$31,071
Gross rents (Real / Personal)$31,071 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$31,071 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$17,721
Gross sales of inventory, less returns and allowances$62,875
Less: cost of goods sold$45,154
Miscellaneous Revenue$35,248
Statement of Functional Expenses (for 2011)
Total functional expenses$704,001
Compensation of current officers, directors, trustees, and key employees$70,180
Other salaries and wages$20,138
Payroll taxes$8,592
Professional fundraising services$0
Other$605,091
Balance Sheet (for 2011)
Total assets$12,195,437
Total liabilities$61,750
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$61,750
Total net assets or fund balances$12,133,687
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
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
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$7,075,673
Gifts, grants, contributions, and membership fees received$4,551,016
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$1,434,654
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
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$812,768
Other$277,235
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16History San Jose1650 Senter Rd, San Jose, CA 95112-2599CA1972-09$1,572,529
17Sonoma County Museum Foundation425 7th St, Santa Rosa, CA 95401-5202CA1978-09$1,441,363
18Napa Valley MuseumPO BOX 3567, Yountville, CA 94599-3567CA1973-11$1,426,061
19Richmond Museum Assn Inc400 Nevin Ave, Richmond, CA 94801-3017CA1970-10$1,339,344
20Museum Of American Heritage351 Homer Ave, Palo Alto, CA 94301-2727CA1986-08$1,098,504
21Leonis Adobe Association23537 Calabasas Rd, Calabasas, CA 91302-1311CA1963-10$1,032,422
22Santa Barbara Maritime Museum113 Harbor Way Ste 190, Santa Barbara, CA 93109-2344CA1995-09$889,532
23Fender Museum Of The Arts Foundation365 N Main St, Corona, CA 92880-2040CA1998-01$863,098
24Pacific Coast Air MuseumOne Air Museum Way, Santa Rosa, CA 95403CA1990-09$648,614
25Friends Of Banning Park CorporationPO BOX 1927, Wilmington, CA 90748-1927CA1974-10$647,512
26Point Arena Lighthouse Keepers IncPO BOX 11, Point Arena, CA 95468-0011CA1983-03$574,365
27Antique Gas & Steam Engine Museum Inc2040 N Santa Fe Ave, Vista, CA 92083-1534CA1982-07$488,690
28International Printing Museum Foundation5800 S Eastern Ave Ste 400, Commerce, CA 90040-4021CA1994-03$441,619
29Cultural Heritage Foundation Inc3800 Homer St, Los Angeles, CA 90031-1530CA1970-02$428,370
30Heritage Museum Of Orange County3101 W Harvard St, Santa Ana, CA 92704-3915CA1981-12$359,685
Number of organizations performing similar types of work
Alaska6
Alabama16
Arkansas13
Arizona10
California72
Colorado16
Connecticut7
District of Columbia3
Delaware4
Florida22
Georgia13
Hawaii5
Iowa10
Idaho5
Illinois26
Indiana20
Kansas12
Kentucky15
Louisiana10
Massachusetts26
Maryland17
Maine6
Michigan18
Minnesota16
Missouri13
Mississippi3
Montana11
North Carolina22
North Dakota4
Nebraska10
New Hampshire9
New Jersey15
New Mexico3
Nevada3
New York55
Ohio32
Oklahoma11
Oregon11
Pennsylvania39
Rhode Island6
South Carolina9
South Dakota6
Tennessee13
Texas60
Utah5
Virginia35
Vermont5
Washington12
Wisconsin13
West Virginia3
Wyoming6
Total782

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