Feather River Rail Society in Portola, California (CA)

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Feather River Rail Society
Employer Identification Number (EIN)680002774
Name of OrganizationFeather River Rail Society
AddressPO BOX 608, Portola, CA 96122-0608
ActivitiesMuseum, zoo, planetarium, etc.
SubsectionCharitable Organization
Ruling Date01/1984
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 Period12/2012
Assets$1,000,000 to $4,999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$2,679,546
Amount of Income$231,689
Form 990 Revenue Amount$204,111
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: History Museums


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Amount of income in 2012: $231,689
This organization: 

 $231,689
Other organizations performing similar types of work: 

 $163,197

Assets in 2012: $2,679,546
Feather River Rail Society: 

 $2,679,546
Other organizations performing similar types of work: 

 $731,051

Expenses in 2006: $233,991
Feather River Rail Society: 

 $233,991
Other organizations performing similar types of work: 

 $2,006,514

Income to expenses ratio in 2006: 1.3
This organization: 

 1.3
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2006: 69.0%
Feather River Rail Society: 

 69.0%
Other organizations performing similar types of work: 

 70.0%

Grants share in income in 2006: 38.0%
Feather River Rail Society: 

 38.0%
Other organizations performing similar types of work: 

 56.2%

Financial snapshot ($)

Revenue for 2006

Assets at end of 2006

Expenses for 2006

Functional Expenses for 2006 ($)

Income-Producing Activities for 2006

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200120022003200420052006
Total revenue$313,882$121,812$227,184$240,609$240,926$202,610$309,477
Contributions, gifts, grants, and similar amounts received$189,882$24,824$89,827$100,636$105,416$112,229$117,569
Contributions to donor advised funds$0
Direct public support$127,997$24,824$89,827$100,636$105,416$112,229$117,569
Indirect public support$0$0$0$0$0$0$0
Government contributions (grants)$61,885$0$0$0$0$0$0
Program service revenue including government fees and contracts$64,573$55,525$63,930$65,768$52,403$67,158$82,642
Membership dues and assessments$20,782$23,931$24,428$30,155$27,470$27,210$29,950
Interest on savings and temporary cash investments$18,845$12,519$4,817$1,671$5,798$0$151
Dividends and interest from securities$1,053$1,272$5,958$4,831$1,974$6,068$6,508
Net rental income or (loss)$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$670$157$1,510$6,077$-40,577$0
Gross amount from sales of assets other than inventory$0$29,328$10,000$1,510$71,111$15,000$0
Less: cost or other basis and sales expenses$0$28,658$9,843$0$65,034$55,577$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$6,731$-6,779$32,422$31,360$28,684$30,522$57,103
Gross sales of inventory, less returns and allowances$55,106$42,275$46,721$62,851$78,378$78,906$100,250
Less: cost of goods sold$48,375$49,054$14,299$31,491$49,694$48,384$43,147
Other revenue$12,016$9,850$5,645$4,678$13,104$0$15,554
Total expenses$177,644$148,440$189,923$200,957$236,216$233,072$233,991
Program services$109,110$79,495$81,642$117,493$178,557$154,765$161,454
Management and general$68,534$68,945$91,551$78,318$52,490$71,334$49,551
Fundraising$0$0$16,730$5,146$5,169$6,973$22,986
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$2,509,826$2,483,198$2,520,459$2,560,111$2,566,411$2,535,949$2,611,437
Excess or (deficit) for the year$136,238$-26,628$37,261$39,652$4,710$-30,462$75,486
Net assets or fund balances at beginning of year$2,489,426$2,509,826$2,483,198$2,520,459$2,560,111$2,566,411$2,535,951
Other changes in net assets or fund balances$-115,838$0$0$0$1,590$0$0
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$233,991$161,454$49,551$22,986
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$34,080$17,040$13,000$4,040
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$11,558$0$11,558$0
Supplies$0$0$0$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$13,597$13,597$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$15,886$15,886$0$0
Travel$11,248$11,248$0$0
Conferences, conventions, and meetings$284$0$284$0
Interest$0$0$0$0
Depreciation, depletion, etc.$11,362$11,362$0$0
Other expenses not covered above$135,976$92,321$24,709$18,946
Balance Sheets
2000200120022003200420052006
Total assets$2,518,290$2,492,749$2,530,712$2,572,108$2,580,509$2,551,580$2,633,400
Cash - non-interest-bearing$0$0$0$0$0$0$0
Savings and temporary cash investments$237,342$159,078$131,220$145,589$126,527$48,439$87,233
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Grants receivable$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
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$0$0
Inventories for sale or use$61,788$39,279$37,601$49,697$54,656$56,649$56,649
Prepaid expenses and deferred charges$20,000$20,000$20,000$19,000$0$0$0
Investments - publicly-traded securities$114,441
Investments - other securities$103,090$120,561$149,190$140,531$127,754$118,090$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$0$0$0$0$2,116,194$2,181,581$0
Land, buildings, and equipment less accumulated depreciation$2,096,070$135,852$154,721$2,217,291$155,378$146,821$150,559
Other assets, including program-related investments$0$2,017,979$2,037,980$0$0$0$2,224,518
Total liabilities$8,464$9,551$10,253$11,997$14,098$15,631$21,963
Accounts payable and accrued expenses$944$2,460$1,292$3,441$2,118$2,825$3,814
Grants payable$0$0$0$0$0$12,806$0
Deferred revenue$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0
Other liabilities$7,520$7,091$8,961$8,556$11,980$0$18,149
Total liabilities and net assets/fund balances$2,518,290$2,492,749$2,530,712$2,572,108$2,580,509$2,551,580$2,633,400
Total net assets or fund balances$2,509,826$2,483,198$2,520,459$2,560,111$2,566,411$2,535,949$2,611,437
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200120022003200420052006
Total revenue$0$0$0$240,609$240,926$0$309,477
Total revenue, gains, and other support per audited financial statements$0$0$0$240,609$240,926$0$309,477
Other expenses$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200120022003200420052006
Total expenses$0$0$0$200,957$236,216$0$233,991
Total expenses and losses per audited financial statements$0$0$0$200,957$236,216$0$233,991
Other revenue$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$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 meetings0
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, 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$161,958$29,950
Program service revenue
Program service revenue 1000000$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))$45,402$0
Program service revenue 2000000$0Rent from personal property leased with real property and incidental (10% or less) in relation to the combined income from the real and personal property (section 512(b)(3))$5,000$0
Program service revenue 3000000$0Gross income from an unrelated activity that is regularly carried on but, in light of continuous losses sustained over a number of tax periods, cannot be regarded as being conducted with the motive to make a profit (not a trade or business)$32,240$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$29,950
Interest on savings and temporary cash investments000000$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)$151$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)$6,508$0
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$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$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))$57,103$0
Other revenue000000$0Section 501(c)(7), (9), or (17) organization - Proceeds from the sale of exempt function property that was or will be timely reinvested in similar property (section 512(a)(3)(D))$15,554$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
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
1999200020012002200320042005
Total$269,824$350,241$147,399$241,326$270,590$271,439$291,571
Gifts, grants, and contributions received$34,893$189,882$24,824$89,827$100,636$105,416$112,229
Membership fees received$26,613$20,782$23,931$24,428$30,155$27,470$27,210
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$200,430$119,679$84,853$116,296$133,297$130,781$146,064
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$7,888$19,898$13,791$10,775$6,502$7,772$6,068
Net income from unrelated business activities not included above$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
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
Other income$0$0$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
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$430,709
Contributions, Gifts, Grants and Other Similar Amounts$351,363
Program Service Revenue$82,265
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,502
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net loss from sales of inventory$-4,421
Gross sales of inventory, less returns and allowances$67,127
Less: cost of goods sold$71,548
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$282,092
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$11,492
Payroll taxes$0
Professional fundraising services$0
Other$270,600
Balance Sheet (for 2011)
Total assets$2,604,314
Total liabilities$49,618
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$49,618
Total net assets or fund balances$2,554,696
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$1,320,106
Gifts, grants, contributions, and membership fees received$760,990
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$546,645
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$12,471
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Arkansas13
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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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