philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Toy Train Operating Society FY2021 filing

Fullerton, CAUnknown exempt organization EIN 95-2565227Revenue $89K in FY2021Latest return filed Feb 26, 2026

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

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

To promote fellowship in model trains

50¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2021 · 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
50%
of spending
Worth a look: 50% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
33 mo
of spending, in cash
Looks good: 33.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$231
0.07% 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
$89K
-5% vs prior year
Spent
$98K
To programs
50%
Net assets
$321K
By yearFY2020–FY2025
Revenue
$89K
FY2021▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$93K
FY2021$89K
FY2022$138K
FY2023$73K
FY2024$0
FY2025$0
Expenses
$98K
FY2021▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2020$76K
FY2021$98K
FY2022$157K
FY2023$173K
FY2024$138K
FY2025$65K
Net assets
$321K
FY2021▼ -3%
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 FY2021 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2021 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

50 cents of each dollar spent went to programs.

Program services 50% · $49K Management & general 28% · $27K Fundraising 22% · $22K

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

Something off? Claim to add context

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
Regis Harkins
Director at Large Eastern
$0Pt VII · Sec A
John Spall
Director at Large Western
$0Pt VII · Sec A
James Keeley
President
$0Pt VII · Sec A
Randy Giroux
Treasurer
$0Pt VII · Sec A
Phil Fravesi
Secretary
$0Pt VII · Sec A
James Selvius
Vice Presidnet
$0Pt VII · Sec A
See Toy Train Operating Society executive salaries →

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.

Questions for Toy Train Operating Society

Tap to ask. Toy Train Operating Society sees how many people are interested.

Your first name shows with your question. Toy Train Operating Society answers here, for everyone.

1 program · $49K · in their own filed words · FY2021
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.

$49Kprogram expense

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$89K
Ln 12
Gifts and grantsLn 1h$92K
Investment incomeLn 3$23
Money outPt IX
$98K
Ln 25
Programscol B$49K
Managementcol C$27K
Fundraisingcol D$22K
Owns and owesPt X
$321K
net assets · Ln 32
Cash and savingsLn 1–2$270K
Total assetsLn 16$321K
LiabilitiesLn 26$231
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$92K
Fundraising eventsLn 1c$25K
Investment incomeLn 3$23
Total revenueLn 12$89K
Assets in detailPt X, end of year
CashLn 1$197K
SavingsLn 2$73K
Cash and savings togetherLn 1–2$270K
Inventories for sale or useLn 8$37K
Prepaid expenses and deferred chargesLn 9$4K
Land, buildings, equipmentLn 10c$9K
Total assetsLn 16$321K
LiabilitiesLn 26$231
Net assetsLn 32$321K
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 FY21End FY21
Cash and savingsLn 1–2$261K$270K
Land, buildings, equipmentLn 10c$9K$9K
Total assetsLn 16$330K$321K
LiabilitiesLn 26$288$231
Net assetsLn 32$329K$321K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$5K$3K$3K
Office expensesLn 13$5K$5K
OccupancyLn 16$16K$6K$10K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$16K$16K
Depreciation, depletion and amortizationLn 22$741$741
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$39K$36K$3K
All other expensesLn 24e$6K$2K$5K
Total functional expensesLn 25$98K$49K$27K$22K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 26, 2026 $0$65K−$65K$0 990 PDF
FY2024Filed with the IRS Oct 24, 2025 $0$138K−$138K$65K 990 PDF
FY2023Filed with the IRS May 30, 2024 $73K$173K−$100K$202K 990 PDF
FY2022Filed with the IRS Sep 8, 2023 $138K$157K−$18K$302K 990 PDF
FY2021 ViewingFiled with the IRS Nov 9, 2022 $89K$98K−$9K$321K 990 PDF
FY2020Filed with the IRS Sep 22, 2021 $93K$76K$17K$329K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $88,797 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $89,227$92,419
I-9 Program service revenue$0
I-10 Investment incomePrior year $25$23
I-11 Other revenuePrior year $3,891−$3,645
I-12 Total revenuePrior year $93,143$88,797
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 $75,890$97,514
I-18 Total expensesPrior year $75,890$97,514
I-19 Revenue less expensesPrior year $17,253−$8,717
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 $88,797 across 6 lines filed
Lines not itemized here account for −$3,645 of total revenue; see the IRS return.
VIII-1b Membership dues$59,029
VIII-1c Fundraising events$25,136
VIII-1f All other contributions, gifts and grants$8,254
VIII-1h Total contributions, gifts and grants$92,419
VIII-3 Investment incomeRelated to mission $23$23
VIII-12 Total revenueRelated to mission −$3,622 · Unrelated business $0 · Excluded from tax $0$88,797
Part IX · Statement of functional expenses $97,514 across 10 lines filed
IX-11c Accounting feesManagement $1,050$1,050
IX-12 Advertising and promotionPrograms $2,834 · Fundraising $2,635$5,469
IX-13 Office expensesManagement $5,177$5,177
IX-16 OccupancyPrograms $6,216 · Management $9,815$16,031
IX-17 TravelPrograms $1,632$1,632
IX-19 Conferences, conventions and meetingsFundraising $15,828$15,828
IX-22 Depreciation, depletion and amortizationPrograms $741$741
IX-23 InsuranceManagement $6,100$6,100
IX-24 Other expenses (24a–d)Programs $35,868 · Fundraising $3,122$38,990
IX-24e All other expensesPrograms $1,501 · Management $4,995$6,496
IX-25 Total functional expensesPrograms $48,792 · Management $27,137 · Fundraising $21,585$97,514
Part X · Balance sheet $320,999 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $154,710$197,242
X-2 Savings and temporary cash investmentsStart of year $106,286$73,128
X-8 Inventories for sale or useStart of year $51,861$37,089
X-9 Prepaid expenses and deferred chargesStart of year $7,692$4,316
X-10c Land, buildings and equipment, netStart of year $9,224$9,224
X-16 Total assetsStart of year $329,773$320,999
X-17 Accounts payable and accrued expensesStart of year $288$231
X-26 Total liabilitiesStart of year $288$231
X-31 Retained earnings or endowmentStart of year $329,485$320,768
X-32 Total net assets or fund balancesStart of year $329,485$320,768
X-33 Total liabilities and net assetsStart of year $329,773$320,999
Part XI · Reconciliation of net assets $320,768 net assets at year end
XI-1 Total revenue$88,797
XI-2 Total expenses$97,514
XI-3 Revenue less expenses−$8,717
XI-4 Net assets at start of year$329,485
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$320,768

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.