Passes our checks

National Railway Historical Society

EIN 23-7386340 · Washington, DC

Public records show a registered, tax-exempt organization in good standing.

What it says it does

TO EXPAND PUBLIC APPRECIATION OF RAILROADS AND THEIR HISTORY THROUGH PRESERVATION AND EDUCATION.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 95 out of 100. Higher than 86% of charities in its peer group (arts and culture, $250k to $1m).

Reserves
35 of 35
Spendable reserves would cover 39.6 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 8% of income.
Income trend
10 of 15
Income fell 3% on the year before.
Spending floor
15 of 15
83% of spending went to programs and raising each dollar of donations cost 2 cents.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 59 out of 100. Higher than 28% of charities in its peer group (arts and culture, $250k to $1m).

Independent board
25 of 25
13 of 13 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)

$136,975 spent. Historic railroad and railcar trips, tours, and excursions operation. We operated charters to Pittsburgh and New Orleans. We also operated public trips between New York and Albany, New York and Washington, Boston and Albany and Washington, D.C. and Roanoke We also operated two tours of the VRE shops and two of the Amtrak shops and a day of rides and tours on the East Broad Top Railroad. We also took the car on a public trip to an open house at Pullman National Historical Site (trip was NY-Chicago-Washington-NY)
$76,319 spent. Railcar Maintenance and Preservation. including maintaining 1 to Amtrak specifications. Approximate number of direct participants: 25. Heavily focus on in FY2025 to the air and water raising systems of DOVER HARBOR, kitchen repainting, roof repairs. We use volunteers as much as we can.
$3,222 spent. Educational programs, including Member and public meetings (on-line) on topics of railway history and railway preservation, monthly newsletter publication, and Library Operation. Approximate number of Direct participants: 80 (on-line programs) + newsletter readership of 425 per month (on-line monthly programs). Train Day was held at the Library the Sunday after Thanksgiving and about 20 participants came and checked out the library and watched the Amtrak trains roll by on the busiest day of the year on the Northeast Corridor. Also held a book sale and open house at the library.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 September 7, 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 September 30, 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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending March 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1974.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 2026.

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