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Toy Train Operating Society FY2022 filing

Fullerton, CAUnknown exempt organization EIN 95-2565227Revenue $138K in FY2022

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

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To promote fellowship in model trains

44¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2022 · 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
44%
of spending
Concern: 44% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
20 mo
of spending, in cash
Looks good: 19.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$302
0.10% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$138K
+56% vs prior year
Spent
$157K
To programs
44%
Net assets
$302K
By yearFY2020–FY2025
Revenue
$138K
FY2022▲ +56%
Tap a bar for its year
Revenue by fiscal year
FY2020$93K
FY2021$89K
FY2022$138K
FY2023$73K
FY2024$0
FY2025$0
Expenses
$157K
FY2022▲ +61%
Tap a bar for its year
Expenses by fiscal year
FY2020$76K
FY2021$98K
FY2022$157K
FY2023$173K
FY2024$138K
FY2025$65K
Net assets
$302K
FY2022▼ -6%
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 FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 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

44 cents of each dollar spent went to programs.

Program services 44% · $70K Management & general 18% · $29K Fundraising 37% · $58K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation
Regis Harkins
Director at Large Eastern
$0Pt VII · Sec A
James Keeley
Director
$0Pt VII · Sec A
John Spall
Director at Large Western
$0Pt VII · Sec A
Rick Plummer
Vice President
$0Pt VII · Sec A
Phil Fravesi
Secretary
$0Pt VII · Sec A
James Selvius
Treasurer
$0Pt VII · Sec A
Randy Giroux
President
$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 · $70K · in their own filed words · FY2022
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.

$70Kprogram expense

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$138K
Ln 12
Gifts and grantsLn 1h$135K
Other incomeLn 4–11$3K
Investment incomeLn 3$17
Money outPt IX
$157K
Ln 25
Programscol B$70K
Managementcol C$29K
Fundraisingcol D$58K
Owns and owesPt X
$302K
net assets · Ln 32
Cash and savingsLn 1–2$257K
Total assetsLn 16$303K
LiabilitiesLn 26$302
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$135K
Fundraising eventsLn 1c$73K
Investment incomeLn 3$17
Other incomeLn 4–11$3K
Total revenueLn 12$138K
Assets in detailPt X, end of year
CashLn 1$183K
SavingsLn 2$75K
Cash and savings togetherLn 1–2$257K
Land, buildings, equipmentLn 10c$9K
Total assetsLn 16$303K
LiabilitiesLn 26$302
Net assetsLn 32$302K
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 FY22End FY22
Cash and savingsLn 1–2$270K$257K
Land, buildings, equipmentLn 10c$9K$9K
Total assetsLn 16$321K$303K
LiabilitiesLn 26$231$302
Net assetsLn 32$321K$302K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$250$250
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$4K$1K$3K
OccupancyLn 16$24K$10K$14K
TravelLn 17$738$738
Conferences, conventions and meetingsLn 19$60K$3K$56K
Depreciation, depletion and amortizationLn 22$445$445
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$41K$39K$2K
All other expensesLn 24e$12K$8K$4K
Total functional expensesLn 25$157K$70K$29K$58K

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 Viewing $138K$157K−$18K$302K 990 PDF
FY2021 $89K$98K−$9K$321K 990 PDF
FY2020 $93K$76K$17K$329K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $138,168 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $92,419$135,238
I-9 Program service revenue$0
I-10 Investment incomePrior year $23$17
I-11 Other revenuePrior year −$3,645$2,913
I-12 Total revenuePrior year $88,797$138,168
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 $97,514$156,549
I-18 Total expensesPrior year $97,514$156,549
I-19 Revenue less expensesPrior year −$8,717−$18,381
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $138,168 across 6 lines filed
Lines not itemized here account for $2,913 of total revenue; see the IRS return.
VIII-1b Membership dues$55,547
VIII-1c Fundraising events$73,096
VIII-1f All other contributions, gifts and grants$6,595
VIII-1h Total contributions, gifts and grants$135,238
VIII-3 Investment incomeRelated to mission $17$17
VIII-12 Total revenueRelated to mission $2,930 · Unrelated business $0 · Excluded from tax $0$138,168
Part IX · Statement of functional expenses $156,549 across 11 lines filed
IX-11b Legal feesManagement $250$250
IX-11c Accounting feesManagement $1,390$1,390
IX-12 Advertising and promotionPrograms $6,944$6,944
IX-13 Office expensesPrograms $1,411 · Management $3,078$4,489
IX-16 OccupancyPrograms $10,153 · Management $13,704$23,857
IX-17 TravelPrograms $738$738
IX-19 Conferences, conventions and meetingsPrograms $3,110 · Fundraising $56,417$59,527
IX-22 Depreciation, depletion and amortizationPrograms $445$445
IX-23 InsuranceManagement $6,229$6,229
IX-24 Other expenses (24a–d)Programs $38,670 · Fundraising $1,864$40,534
IX-24e All other expensesPrograms $8,164 · Management $3,982$12,146
IX-25 Total functional expensesPrograms $69,635 · Management $28,633 · Fundraising $58,281$156,549
Part X · Balance sheet $302,689 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $197,242$182,933
X-2 Savings and temporary cash investmentsStart of year $73,128$74,555
X-8 Inventories for sale or useStart of year $37,089$35,157
X-9 Prepaid expenses and deferred chargesStart of year $4,316$820
X-10c Land, buildings and equipment, netStart of year $9,224$9,224
X-16 Total assetsStart of year $320,999$302,689
X-17 Accounts payable and accrued expensesStart of year $231$302
X-26 Total liabilitiesStart of year $231$302
X-32 Total net assets or fund balancesStart of year $320,768$302,387
X-33 Total liabilities and net assetsStart of year $320,999$302,689
Part XI · Reconciliation of net assets $302,387 net assets at year end
XI-1 Total revenue$138,168
XI-2 Total expenses$156,549
XI-3 Revenue less expenses−$18,381
XI-4 Net assets at start of year$320,768
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$302,387

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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