Train Mountain Institute
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO DELIVER RAILROAD EDUCATION AND PROVIDE FACILITIES FOR OTHERS TO LEARN ABOUT RAILROADING USING TRAIN MOUNTAIN WHICH HAS THE WORLD'S LARGEST RIDE-ON MODEL RAILROAD WITH OVER 36 MILES OF 7.5" GUAGE TRACK ON 2,200 ACRES, AND A RAILROAD MUSEUM WITH OVER 75 FULL SIZED RAILROAD CARS INCLUDING THE WORLD'S LARGEST COLLECTION OF CABOOSES.
- Income
- $875,299
- Spending
- $636,700
- Spent on programs
- 91%
- Reserves
- 23.7 months of spending
- Largest source of income
- donations and private grants, 48%
- 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
Strong: 100 out of 100. Higher than 85% of charities in its peer group (education, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 23.7 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 27% of income.
Income trend
15 of 15Income rose 96% on the year before.
Spending floor
15 of 1591% 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
Good: 82 out of 100. Higher than 70% of charities in its peer group (education, $250k to $1m).
Independent board
25 of 255 of 5 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
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
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed 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 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 (1)
- $577,900 spent. RAILROAD EDUCATION FACILITY - OPERATED AND MAINTAINED TRAIN MOUNTAIN, A TWO MILE BY FOUR MILE (2,200 ACRE) TRAIN PARK WITH OVER THIRTY-SIX MILES OF 7.5" GAUGE RIDE-ON MODEL RAILROAD TRACK.RAILROAD MUSEUM - MAINTAINED THE WORLD'S LARGEST COLLECTION OF FULL SIZED CABOOSES AND THIRTY EIGHT OTHER FULL SIZED CARS, INCLUDING FOUR SNOW PLOWS. CONTINUED A RESTORATION PROGRAM TO MAINTAIN THE COLLECTION.RAILROAD EDUCATION - ENABLED KLAMATH & WESTERN RAILROAD TO GIVE TRAIN RIDES TO THE PUBLIC EVERY SATURDAY FROM MEMORIAL DAY THROUGH LABOR DAY. HELD A FOUR-DAY "OPERATIONS MEET" TO TEACH HOW RAILROADS OPERATE TRAINS TO MOVE PASSENGERS AND FREIGHT. HOSTED APPROXIMATELY 7,000 VISITORS AND THIRTY VISITING GROUPS. HOSTED THE RIDE ON RAILROAD HOBBY'S ONCE EVERY THREE YEAR MEET WITH OVER 1,800 ATTENDEES FROM ALL OVER THE WORLD. PROVIDED WALKING AND TRAIN TOURS OF OUR MUSEUM FOR DROP IN VACATIONING TOURISTS.RAILROAD LIBRARY - OBTAINED AND MAINTAINED AN EXTENSIVE LIBRARY ON RAILROADING AND 7.5" GAUGE MODEL RAILROADING.
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 November 6, 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 January 2011.
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 November 4, 2026.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: Rocky Mountain Institute (Boulder, CO), EIN 74-2244146. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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.