Passes our checks

Upper Midwest A-C Club

EIN 41-1811031 · Winthrop, MN

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

What it says it does

Preserve antique farm machinery and history of Americas chnage from horse drawn machinery to mechanized farming

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

Strong: 100 out of 100. Higher than 85% of charities in its peer group (education, $250k to $1m).

Reserves
35 of 35
Spendable reserves would cover 17.0 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 12% on the year before.
Spending floor
15 of 15
73% 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

Fair: 59 out of 100. Higher than 32% of charities in its peer group (education, $250k to $1m).

Independent board
25 of 25
9 of 9 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 December 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)

$42,836 spent. Each year, the club puts on an agricultural show at the McLeod County Fairgrounds. Members and visitors display several hundred tractors, implements, etc. Additionally, several pieces of equipment are taken to the field to actually harvest a crop, then rake and bale the straw, then plow, disc, subsoil the land for next years crop to be harvested at the following years show. Over 10,000 people attend the show each year.
$49,095 spent. The club produces a scale model replica toy each year. These are die cast metal toys made by commercial toy manufacturer for the club. Typically the toy is a model of tractor or implement that has not ever been produced for sale to the public before.
$19,195 spent. The club publishes a quarterly magazine that is mailed to all of its members to keep them aprised of the clubs activities. In addition, it publishes a souvenir show guide for its annual show.

Source: Form 990 for the year ending December 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 October 13, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on May 15, 2010 for not filing returns for three years, and reinstated on November 15, 2014.
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 March 2015.
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.

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.