Amherst Railway Society Inc
Public records raise at least one point you should look into before giving.
What it says it does
Promotion and management of National Railroad Show that educated over 20,000 individuals in the hobby of model railroads and the history of Railroads - past, present, and future. Attendence include people from the United States, Europe, Canada, Mexico, Great Britain.
- Income
- $466,555
- Spending
- $394,766
- Spent on programs
- 99%
- Reserves
- 2.7 months of spending
- Largest source of income
- fees for its services, 94%
- Employees
- 0
- Volunteers
- 340
Source: Form 990 for the year ending June 30, 2023, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 65 out of 100. Higher than 35% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 2.7 months of spending.
Debt
10 of 20It owes 32% of what it owns.
Living within its means
15 of 15Income exceeded spending by 15% of income.
Income trend
15 of 15Income rose 29% on the year before.
Spending floor
15 of 1599% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2023, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 89 out of 100. Higher than 77% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 25340 of 340 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2023, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $390,064 spent. Produce and Management of National Railroad Shows that educate over 25,000 people in art/hobby of model trains and the history of Railroads - past, current and future. Attenddes include individuals from United States, Canada, Mexico, Great Britain, Europe, Australia.
Source: Form 990 for the year ending June 30, 2023, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Caution.
Most recent return on file covers the year ending June 2023. Organizations that miss three years of returns lose their exemption.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 1984.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.