Passes our checks

Society for the Preservation of the Duquesne Heights Incline

EIN 25-1145892 · Pittsburgh, PA

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

What it says it does

OPERATION AND MAINTENANCE OF THE HISTORIC DUQUESNE HEIGHTS INCLINE FOR USE BY COMMUTERS AND VISITORS. There were 638,276 passengers carried in 2024.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 100 out of 100. Higher than 89% of charities in its peer group (arts and culture, $1m to $10m).

Reserves
35 of 35
Spendable reserves would cover 85.8 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 42% of income.
Income trend
15 of 15
Income rose 14% on the year before.
Spending floor
15 of 15
100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 84 out of 100. Higher than 35% of charities in its peer group (arts and culture, $1m to $10m).

Independent board
25 of 25
9 of 10 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a 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
0 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 December 31, 2024, 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)

$868,294 spent. OPERATION AND MAINTENANCE OF THE HISTORIC DUQUESNE HEIGHTS INCLINE FOR USE BY COMMUTERS AND VISITORS. There were 638,276 passengers carried in 2024
The Duquesne Incline is a working museum. The upper station, on Grandview Avenue, includes a platform for the public to view the Incline's historic hoisting equipment, as well as displays regarding the history of the Incline and the City of Pittsburgh, along with pictures of other cable and rail cars from around the world. Additionally, the Society provides free history and tourism information at the upper station in partnership with VisitPittsburgh, the official non-profit tourist promotion agency for Allegheny County. Built in 1877, the Incline was listed on the National Register of Historic Places in 1975, and was designated a National Mechanical Engineering Landmark in 1977. Adjacent to the Incline, on the Grandview Avenue level there is a large outdoor observation deck that provides a spectacular view of Downtown Pittsburgh and the junction of the three rivers, an attraction that draws an international ridership to the Incline.
$347,194 spent. The upper station on Grandview Avenue, includes a museum gift shop where souvenir merchandise and publications are sold to visitors.

Source: Form 990 for the year ending December 31, 2024, 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 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 2024.
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 1966.
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.