Passes our checks

Southern Pacific Historical and Technical Society Inc

EIN 95-3763867 · Upland, CA

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

What it says it does

To preserve and distribute information related to the Southern Pacific Railroad and its subsidiaries.

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

Good: 76 out of 100. Higher than 52% of charities in its peer group (arts and culture, under $250k).

Reserves
35 of 35
Spendable reserves would cover 12.8 months of spending.
Debt
16 of 20
It owes 27% of what it owns.
Living within its means
0 of 15
Spending exceeded income by 24% of income.
Income trend
10 of 15
Income fell 2% 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

Fair: 62 out of 100. Higher than 48% of charities in its peer group (arts and culture, under $250k).

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.
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

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)

$133,133 spent. Publishing The organizations publication activities included the release of three new, premium books that adds to the historical and technical record of the Southern Pacific Railroad and its subsidiaries. The book is rich in photographic content and its underlying research provides a worthy example of industrial archaeology.
$60,512 spent. Trainline Periodical During the year the organization published four quarterly issues of Trainline, a periodical devoted to the historical and technical record of the Southern Pacific Railroad. Each issue contains articles by regular and guest contributors as well as a readers forum. Trainline is distributed to each of approximately 1403 members as a membership benefit and additional copies are printed for sale on-line and through various retail outlets. The organization also distributed a quarterly newsletter to its members. The organization also published in digital form an archive of the first 80 issues of Trainline magazine.
$7,815 spent. Archival Activities Consistent with its mission of preserving information related to the Southern Pacific Railroad, the organization continued to acquire and maintain books, manuscripts, photographs, maps, blueprints, diagrams and artifacts of historical and technical value.

Source: Form 990 for the year ending June 30, 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? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 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 June 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 January 1998.
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 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.