The American Coaster Enthusiasts Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO FOSTER AND PROMOTE THE CONSERVATION, APPRECIATION, KNOWLEDGE AND ENJOYMENT OF THE ART OF THE CLASSIC WOODEN ROLLER COASTER AND THE CONTEMPORARY STEEL COASTER.
- Income
- $1.2 million
- Spending
- $1.1 million
- Spent on programs
- 87%
- Reserves
- 13.2 months of spending
- Largest source of income
- fees for its services, 70%
- Employees
- 0
- Volunteers
- 250
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 68% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 13.2 months of spending.
Debt
20 of 20It owes 13% of what it owns.
Living within its means
15 of 15Income exceeded spending by 5% of income.
Income trend
0 of 15Income fell 30% on the year before.
Spending floor
15 of 1587% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 67 out of 100. Higher than 17% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no 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
9 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, 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 (4)
- $850,526 spent. CONVENTIONS AND CONFERENCES HELD THROUGHOUT THE NATION.
- $60,044 spent. BI-MONTHLY MAGAZINE, NEWLETTERS, AND WEB PUBLICATIONS FOR MEMBERSHIP. THE COMPANY PUBLISHES A PRINT MAGAZINE AND AN ONLINE NEWSLETTER. MAGAZINES ARE SENT TO MEMBERS AS PART OF THEIR MEMBERSHIP. ROLLERCOASTER! MAGAZINE IS PUBLISHED 4 TIMES A YEAR WITH IN-DEPTH ARTICLES RELATING TO COASTERS AND AMUSEMENT PARKS. ACE NEWS IS DONE ONLINE AND PROVIDES INDUSTRY AND CLUB RELATED ARTICLES.
- $33,876 spent. AWARDED GRANTS TO TWO AMUSEMENT PARKS FOR THE RESTORATION,REHABILITATION, AND PRESERVATION OF THEIR ROLLER COASTERS. AWARDEDLANDMARK COASTER DESIGNATION TO 3 ROLLER COASTERS. COASTER LANDMARKS ARE ROLLER COASTER THAT HAVE BEEN DETERMINED TO BE HISTORICALLY SIGNIFICANT TO THE AMUSEMENT INDUSTRY. AWARDED OUR FIRST CENTENNIAL AWARD. CENTENNIAL AWARDS RECOGNIZE ROLLER COASTERS THAT HAVE OPERATED FOR 100 YEARS OR MORE.
- $15,088 spent. MAINTAINED ARCHIVAL COLLECTION OF DOCUMENTS AND MEMORIABILIA OF THE AMERICAN COASTER ENTHUSIASTS AND THE AMUSEMENT PARK INDUSTRY.
Source: Form 990 for the year ending December 31, 2025, 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? Passed.
Most recent return on file covers the year ending December 2025.
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 December 1988.
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.