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Scottsdale Railroad and Mechanical Society

EIN 86-0727677 · Scottsdale, AZ

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

LegitimacyPassesRegistration and standingFinancial healthFair55 out of 100GovernanceFair50 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE SOCIETY PROVIDES FINANCIAL AND TECHNICAL ASSISTANCE TO THE MCCORMICK STILLMAN RAILROAD PARK IN SCOTTSDALE, AZ, FOR THE ENHANCEMENT AND THE ENJOYMENT OF THE PARK BY CHILDREN, THEIR FAMILIES, AND RAILROAD ENTHUSIASTS.

Income
$96,243
Spending
$2.6 million
Spent on programs
99%
Reserves
4 months of spending
Largest source of income
fees for its services, 100%
Employees
0
Volunteers
0

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

Fair: 55 out of 100. Higher than 24% of charities in its peer group (arts and culture, under $250k).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.0 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 2554% of income.

  • Income trend

    0 of 15

    Income fell 95% on the year before.

  • Spending floor

    15 of 15

    99% of spending went to programs and raising each dollar of donations cost 6 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: 50 out of 100. Higher than 25% of charities in its peer group (arts and culture, under $250k).

  • Independent board

    25 of 25

    12 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

    0 of 10

    Did not give the board a copy of this return before filing it.

  • 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

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)
  1. $2.4 million spent. THE SOCIETY CONTINUES TO BE A MAJOR SPONSOR AND SUPPORTER OF VARIOUS EVENTS AT THE PARK - CONCERT SERIES, RAILFAIR, SPECIAL CHILDREN'S EVENTS, HALLOWEEN, HOLIDAY LIGHTS, AND MEMBERS' NIGHT. IN 2025, THE SOCIETY ALSO SUPPORTED EVENTS TO COMMEMORATE THE 50TH ANNIVERSARY OF THE PARK. THE EXPENSES INCURRED FOR THESE EVENTS TOTALED $72,851. OTHER GRANTS TO THE CITY OF SCOTTSDALE IN SUPPORT OF THE MCCORMICK STILLMAN RAILROAD PARK WERE COMPLETED IN THE AMOUNT OF $2,314,185 - SEE SCHEDULE I, STATEMENT 1 FOR MORE DETAILS.
  2. $78,194 spent. THE SOCIETY CONTINUES TO COVER THE COST OF THE ENTRANCE FEE TO THE MODEL RAILROAD BUILDING BY COVERING THE CITY EMPLOYEE STAFFING COSTS. THIS ALLOWS THE PUBLIC TO ENJOY THE BUILDING AND ITS AMENITIES AT NO CHARGE.
  3. $36,572 spent. THE SOCIETY CONTINUES TO ASSIST WITH THE COST OF VARIOUS UPGRADES, REPAIRS, AND MAINTENANCE TO THE PARK, PARK BUILDINGS, PLUS PARK AND SOCIETY EQUIPMENT. IN 2025, THE FOLLOWING MAJOR PROJECTS WERE COMPLETED: CAROUSEL REPAIRS - NEW CRANKSHAFTS AND REPLACEMENT PARTS
  4. $25,000 spent. THE SOCIETY CONTINUES TO ASSIST MODEL RAILROAD CLUBS HOUSED IN THE MODEL RAILROAD BUILDING BY FUNDING TRAIN REPAIR AND REPLACEMENT GRANTS FOR $3,000 PER YEAR PER CLUB, FIVE CLUBS IN 2025. OTHER GRANTS TO THE CLUBS WERE COMPLETED IN THE AMOUNT OF $10,000 - SEE SCHEDULE I, STATEMENT 1 FOR MORE DETAILS.

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

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1993.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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.