Skip to the page content
Your donations
Passes our checks

San Diego Model Railroad Museum Inc

EIN 95-3522268 · San Diego, CA

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

LegitimacyPassesRegistration and standingFinancial healthGood86 out of 100GovernanceStrong94 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO RESEARCH, COLLECT, PRESERVE AND PRESENT THE HERITAGE OF AMERICAN RAILROADING USING EDUCATIONAL PROGRAMS, DISPLAYS, TOY TRAINS, AND SCALE MODELS OF CALIFORNIA RAILROADS.

Income
$1.4 million
Spending
$1.3 million
Spent on programs
67%
Reserves
9.8 months of spending
Largest source of income
fees for its services, 64%
Employees
40
Volunteers
325
Highest pay
$41,464, exec. director

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

Good: 86 out of 100. Higher than 73% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 9.8 months of spending.

  • Debt

    20 of 20

    It owes 13% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 5% of income.

  • Income trend

    15 of 15

    Income rose 5% on the year before.

  • Spending floor

    8 of 15

    67% of spending went to programs and raising each dollar of donations cost 45 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

Strong: 94 out of 100. Higher than 59% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    16 of 17 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a 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.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    9 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • 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 (4)
  1. $509,083 spent. OUR MUSEUM IS OPEN TO THE PUBLIC SIX DAYS EACH WEEK AND IS STAFFED BY 300 PLUS VOLUNTEERS, 9 FULL-TIME STAFF AND 23 PART-TIME STAFF. THE MUSEUM IS THE ONLY MODEL RAILROAD MUSEUM IN THE U.S. THAT IS FULLY ACCREDITED BY THE AMERICAN ALLIANCE OF MUSEUMS. AT 27,000 SQUARE FEET OF EXHIBIT SPACE, IT IS THE LARGEST MUSEUM OF ITS TYPE IN NORTH AMERICA.
  2. $247,921 spent. OUR MUSEUM STORE SELLS EDUCATIONAL MATERIAL, RAILROAD BOOKS, PUBLICATIONS AND OTHER RAILROAD MEMORABLIA.
  3. $115,399 spent. OUR EDUCATIONAL DEPARTMENT WORKS WITH SCHOOL GROUPS AND OTHER ORGANIZATIONS TO TEACH CHILDREN ABOUT RAILROADS, THEIR IMPORTANCE TO OUR NATION, AND TO EDUCATE THEM ABOUT RAILROAD SAFETY. THE MUSEUM ALSO HAS A RESEARCH LIBRARY THAT HAS A LARGE COLLECTION OF RAILROAD RELATED BOOKS AND PUBLICATIONS THAT ARE AVAILABLE TO THE GENERAL PUBLIC AND MUSEUM MEMBERS.
  4. THE MUSEUM LIBRARY HAS AN EXTENSIVE REFERENCE COLLECTION OF BOOKS, MAGAZINES AND PHOTOGRAPHS RELATED TO BOTH PROTOTYPE AND MODEL RAILROADING. IT ALSO HAS SIZEABLE COLLECTION OF RAILROAD TIMETABLES AND RAILROAD BROCHURES DATING FROM 1983.

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 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 June 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 December 1982.

    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.