Sumpter Valley Railroad Restoration Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Acquire, restore and operate portions of the former narrow logging operation of the Sumpter Valley Railway Company. We offer schools the opportunity for children to participate in a train ride, learn how a steam locomotive works and how this equipment was used in the early early days of logging in Oregon. We also offer adults the ability to 'step back in time and witness the operation of a steam railroad. We have a complete narration of our train ride, one that not only gives a good safe perspective, but an excellent history lesson on steam trains, and the operation of the Sumpter Valley Railway Company of old.Planning is in progress to install a loop track at the end near the Sumpter Valley Dredge Heritage State Park to better serve the public and our operations. We will continue to be an active partner with the state and the city of Sumpter.As is the case each year, we make strides forward, and continue to grow in membership and volunteers. Every one of our volunteers are proud of th
- Income
- $251,632
- Spending
- $190,690
- Spent on programs
- 100%
- Reserves
- 25.3 months of spending
- Largest source of income
- donations and private grants, 49%
- Employees
- 0
- Volunteers
- 57
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 88% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 25.3 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
15 of 15Income exceeded spending by 24% of income.
Income trend
15 of 15Income rose 14% on the year before.
Spending floor
15 of 15100% 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
Governance
Fair: 69 out of 100. Higher than 45% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
5 of 250 of 9 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a 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, 2024, 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)
- $190,690 spent. Statement of tax exempt purpose of Sumpter Valley Railroad Restoration, Inc.The primary purpose of the Sumpter Valley Railroad Restoration, Inc. is to acquire, retore and operate portions of the former narrow logging operation of the Sumpter Valley Railway Company, and related logging companies. As part of that charge, education of our youth in the field of steam railroad operation is a paramount concern to us. To that end, we offer area schools the opportunity for their children to visit our site, participate in a train ride, learn how a steam locomotive works and how this equipment was used in the early days of logging in Eastern Oregon. We also offer the adult population the ability to 'step back in time and witness the operation of a steam railroad. We have a complete narration of our train ride, one that not only gives a good, safe perspective, but an excellent history lesson on steam trains, and the operation of the Sumpter Valley Railway Company of old.Planning is in progress to install a loop track at the end near the Sumpter Valley Dredge Heritage State Park to better serve the public and our operations. We will continue to be an active partner with the State of Oregon and the City of Sumpter.As is the case each year, we make strides forward, and continue to grow in membership and volunteers. Every one of our volunteers are proud of their participation, and are eager to talk railroads with our visitors, both young and old.
Source: Form 990 for the year ending December 31, 2024, 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 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 December 2024.
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 June 1976.
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.
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.