Toy Train Operating Society FY2020 filing

Fullerton, CAUnknown exempt organizationEIN 95-2565227Revenue $93K in FY2020

On file with the IRS1111 E Commonwealth Ave Suite F · Fullerton, CA

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To promote fellowship in model trains

58¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $52K a year · 79% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
58%
of spending
Worth a look: 58% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
41 mo
of spending, in cash
Looks good: 41.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$288
0.09% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$93K
Spent
$76K
To programs
58%
Net assets
$329K
By yearFY2020–FY2025
Revenue
$93K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$93K
FY2021$89K
FY2022$138K
FY2023$73K
FY2024$0
FY2025$0
Expenses
$76K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$76K
FY2021$98K
FY2022$157K
FY2023$173K
FY2024$138K
FY2025$65K
Net assets
$329K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$329K
FY2021$321K
FY2022$302K
FY2023$202K
FY2024$65K
FY2025$0

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

58 cents of each dollar spent went to programs.

Program services 58% · $44K Management & general 17% · $13K Fundraising 24% · $18K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
Director at Large Eastern
$0Pt VII · Sec A
Director at Large Westerm
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice Presidnet
$0Pt VII · Sec A
See Toy Train Operating Society executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Fosters community and shared passion for model trains.

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Provided by the organization

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1 program · $44K · in their own filed words · FY2020
01

Through private member meetings and events open to the public providing information about toy trains and their historical importance, fellowship was encouraged. The educatonn purpose of promoting the history of trains was accomplished through private membership and non-member meetings and displays and literature at public events.

$44Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$93K
Ln 12
Gifts and grantsLn 1h$89K
Other incomeLn 4–11$4K
Investment incomeLn 3$25
Money outPt IX
$76K
Ln 25
Programscol B$44K
Managementcol C$13K
Fundraisingcol D$18K
Owns and owesPt X
$329K
net assets · Ln 32
Cash and savingsLn 1–2$261K
Total assetsLn 16$330K
LiabilitiesLn 26$288
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$89K
Government grantsLn 1e$6K
Fundraising eventsLn 1c$22K
Investment incomeLn 3$25
Other incomeLn 4–11$4K
Total revenueLn 12$93K
Assets in detailPt X, end of year
CashLn 1$155K
SavingsLn 2$106K
Cash and savings togetherLn 1–2$261K
Land, buildings, equipmentLn 10c$9K
Total assetsLn 16$330K
LiabilitiesLn 26$288
Net assetsLn 32$329K
OperationsPt I, VI
EmployeesI 50
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$237K$261K
Land, buildings, equipmentLn 10c$10K$9K
Total assetsLn 16$313K$330K
LiabilitiesLn 26$350$288
Net assetsLn 32$312K$329K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$125$125
Accounting feesLn 11c$460$460
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$6K$6K
OccupancyLn 16$14K$14K
TravelLn 17$288$288
Conferences, conventions and meetingsLn 19$13K$13K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$28K$28K$47$660
All other expensesLn 24e$6K$1K$3K$2K
Total functional expensesLn 25$76K$44K$13K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $0$65K−$65K$0 990 PDF
FY2024 $0$138K−$138K$65K 990 PDF
FY2023 $73K$173K−$100K$202K 990 PDF
FY2022 $138K$157K−$18K$302K 990 PDF
FY2021 $89K$98K−$9K$321K 990 PDF
FY2020 Viewing $93K$76K$17K$329K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $93,143 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $135,317$89,227
I-9 Program service revenue$0
I-10 Investment incomePrior year $60$25
I-11 Other revenuePrior year $2,239$3,891
I-12 Total revenuePrior year $137,616$93,143
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $115,802$75,890
I-18 Total expensesPrior year $115,802$75,890
I-19 Revenue less expensesPrior year $21,814$17,253
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $93,143 across 6 lines filed
Lines not itemized here account for $3,891 of total revenue; see the IRS return.
VIII-1b Membership dues$60,924
VIII-1c Fundraising events$22,429
VIII-1e Government grants$5,874
VIII-1h Total contributions, gifts and grants$89,227
VIII-3 Investment incomeRelated to mission $25$25
VIII-12 Total revenueRelated to mission $3,916 · Unrelated business $0 · Excluded from tax $0$93,143
Part IX · Statement of functional expenses $75,890 across 11 lines filed
IX-11b Legal feesManagement $125$125
IX-11c Accounting feesManagement $460$460
IX-12 Advertising and promotionFundraising $2,211$2,211
IX-13 Office expensesManagement $5,509$5,509
IX-16 OccupancyPrograms $14,128$14,128
IX-17 TravelManagement $288$288
IX-19 Conferences, conventions and meetingsFundraising $13,295$13,295
IX-22 Depreciation, depletion and amortizationPrograms $1,235$1,235
IX-23 InsuranceManagement $3,946$3,946
IX-24 Other expenses (24a–d)Programs $27,567 · Management $47 · Fundraising $660$28,274
IX-24e All other expensesPrograms $1,390 · Management $2,876 · Fundraising $2,153$6,419
IX-25 Total functional expensesPrograms $44,320 · Management $13,251 · Fundraising $18,319$75,890
Part X · Balance sheet $329,773 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $131,339$154,710
X-2 Savings and temporary cash investmentsStart of year $105,971$106,286
X-8 Inventories for sale or useStart of year $63,993$51,861
X-9 Prepaid expenses and deferred chargesStart of year $820$7,692
X-10c Land, buildings and equipment, netStart of year $10,459$9,224
X-16 Total assetsStart of year $312,582$329,773
X-17 Accounts payable and accrued expensesStart of year $350$288
X-26 Total liabilitiesStart of year $350$288
X-32 Total net assets or fund balancesStart of year $312,232$329,485
X-33 Total liabilities and net assetsStart of year $312,582$329,773
Part XI · Reconciliation of net assets $329,485 net assets at year end
XI-1 Total revenue$93,143
XI-2 Total expenses$75,890
XI-3 Revenue less expenses$17,253
XI-4 Net assets at start of year$312,232
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$329,485

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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