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California Trolley and Railroad Corporation

EIN 94-2834764 · San Jose, CA

Public records raise at least one point you should look into before giving.

LegitimacyCautionRegistration and standingFinancial healthFair60 out of 100GovernanceWeak12 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

California Trolley & Railroad Corporation is a non-profit organization dedicated to preserving the historical heritage of railroading and trolleys in the Santa Clara Valley of California.

Income
$73,891
Spending
$146,056
Spent on programs
100%
Reserves
10.8 months of spending
Largest source of income
donations and private grants, 100%
Employees
0

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 60 out of 100. Higher than 29% of charities in its peer group (arts and culture, under $250k).

  • Reserves

    28 of 35

    Spendable reserves would cover 10.8 months of spending.

  • Debt

    2 of 20

    It owes 77% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 98% of income.

  • Income trend

    15 of 15

    Income rose 480% 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 June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 12 out of 100. Higher than 0% of charities in its peer group (arts and culture, under $250k).

  • Independent board

    0 of 25

    0 of 2 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

    0 of 5

    Reports that it does not keep 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 June 30, 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)
  1. $146,056 spent. The mission of the California Trolley and Railroad Corporation (CTRC) is to restore, preserve and interpret railroad, trolley, and related equipment as it was used to serve the people in Santa Clara Valley, California. This year, CTRC was able to complete the paint restoration on the OSH Boxcar as well as continue restoring the trolley engines. CTRC was also able to relocate the Southern Pacific Railroad Steam locomotive number 2479, the Lenzen Roadhouse structure and turntable to the Niles Canyon Railway.

Source: Form 990 for the year ending June 30, 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 September 7, 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 September 30, 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 September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

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

    Recognized by the IRS since January 1983.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Caution.

    California's Attorney General lists its registration as delinquent as of June 30, 2006. Organizations on this list may not solicit donations in California.

    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.