2024-05-07T15:07:29-07:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 946130878 Pacific Locomotive Association Inc Niles Canyon Railway PACI 9258629063 PO Box 515 Sunol CA 94586 Patrick M Stratton Treasurer 6508888619 2024-05-07 true Patrick Stratton 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Henry Baum PO Box 515 Sunol CA 945860515 1704805 false X www.ncry.org X 1965 CA The purpose of the organization is to preserve the physical aspects and atmosphere of Pacific Coast railroading during the period from 1910 to 1960. Our mission is to develop and operate a working railroad museum for the benefit of the general public. 9 9 0 300 0 228764 163036 1095238 1274940 368548 143750 73222 76162 1765772 1657888 0 0 0 0 30 900757 1269100 900757 1269100 865015 388788 6910573 7468426 9880 3631 6900693 7464795 The Company has been collecting rare and unusual railroad equipment since the early 1960s in an effort to preserve our Pacific Coast railroad history for the enjoyment of future generations. false false 999447 1294955 * Preserving the atmosphere of railroads in small-town America before the 1960s by connecting the historic communities of Sunol, the Niles District of Fremont, and eventually Pleasanton.* Providing educational programs for schools, civic organizations, and community events.* Instructing the public in railroad history, tradition, and the evolution of rail transportation technology. Pacific Locomotive Association's Niles Canyon Railway provides historic train ride experiences to the public year round from the 1880's depot in Sunol and from Niles Station in Fremont, California. The Pacific Locomotive Association, Inc. operates the Niles Canyon Railway as a living history museum interpreting the importance of our heritage railroads in the development of California and the nation.The museum is designed to increase public education, enjoyment, and appreciation of the significance of Americas western railroads by:* Operating historic railroad equipment using standard railroad practices for train crews, signaling, block operations, and equipment maintenance. 999447 true true false false false false false false false true true true false true false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 0 false false false false false false false 0 false false false false false false false X 9 9 false true false false true true true true true false false true true true true true true true true false CA X X X Boyd Bookkeeping 9254263383 4900 Hopyard Road Pleasanton CA 94588 X Henry Baum President 15.00 0.00 X X 0 0 0 Michael Strider Vice President 10.00 0.00 X X 0 0 0 Patrick Stratton Treasurer 25.00 0.00 X X 0 0 0 Matthew Petach Rec Secretary 10.00 0.00 X X 0 0 0 Richard Alexander Mem Secretary 25.00 0.00 X X 0 0 0 Steven Barkkarie General Mgr 25.00 0.00 X 0 0 0 Justin Legg Director 10.00 0.00 X 0 0 0 Robert Pratt Director 10.00 0.00 X 0 0 0 Warren Haack Director 10.00 0.00 X 0 0 0 0 false false false Western Rail Management Services 12315 Foothill Rd Sunol CA 94586 Rail maintenance 120000 1 20000 143036 1181 163036 Memberships 712110 29239 29239 Other Program revenues 712110 19243 19243 Ticket sales & revenue 712110 1226458 1226458 1274940 143750 143750 0 0 0 0 69059 12912 56147 0 54020 34005 20015 20015 0 1657888 1294955 143750 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23394 23394 140160 140160 0 18361 18361 0 0 0 0 0 0 7 7 0 67678 67678 59035 59035 Facilities and utilities 403310 403310 Lease expense 280897 280897 Train operations 159392 159392 Equipment and shop 54006 54006 62860 34164 28666 30 1269100 999447 269623 30 X 1028933 568000 739024 0 15000 5000 0 0 0 32377 33531 16664 77452 1041107 497266 596519 543841 0 4090199 4370697 0 0 1130881 1130881 6910573 7468426 7451 3631 1080 1349 9880 3631 X 6837283 7464561 63410 234 6900693 7464795 6910573 7468426 388788 175314 X false true X true false X 164522 151165 273250 228764 163036 980737 1173343 1163668 298914 1150358 1343999 5130282 0 0 0 1337865 1314833 572164 1379122 1507035 6111019 0 0 6111019 70879 361149 91966 103303 143750 771047 0 70879 361149 91966 103303 143750 771047 0 0 1408744 1675982 664130 1482425 1650785 6882066 0.88800 0.92140 0.11200 0.07030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4052399 279316 4331715 4265590 213191 4052399 3490329 775261 4265590 3555457 -65128 3490329 713375 2842082 3555457 1.00000 false false false 613324 316742 296582 427783 180524 247259 543841 4370697 Collection items 1130881 1130881 X 1919902 175314 195509 370823 1549079 23394 85415 108809 1657888 1292623 46917 46917 1245706 23394 23394 1269100 Part III, Line 4: Description of organization's collections and how it furthers its purpose. Collections Inexhaustible collections include steam engines, diesel engines, railroad motor cars, passenger cars, cabooses, freight cars, dining cars, excursion cars, railroad track, railroad machinery, right of way equipment, and other items of historical significance which have been purchased and/or donated to PLA. In conformity with the practice followed by many similar organizations and in accordance with ASC 958.360.25-3, Property, Plant and Equipment (including Collections) of Not-for-Profit Entities, PLA has capitalized its historical collection materials in a prior fiscal year. Currently, it is PLA's policy to expense all new collection items obtained (either through acquisition or by receipt from donation). PLAs collection items are: (1) held for public exhibition, education, or research in furtherance of public service rather than financial gain, (2) protected, kept unencumbered, cared for, and preserved, and (3) subject to an organizational policy that requires the proceeds from sales of collection items to be used to acquire other items for collections.Collection items consist of the following at June 30, 2023:Depot and station $ 47,263Locomotives 257,636Rolling stock 218,250Right of way infrastructure 554,636Other collection items 53,096 -----------Total collection items $ 1,130,881 =========== Part X : FIN48 Footnote PLA is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. PLA is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. PLA is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended June 30, 2023.PLA has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that PLA continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Inventory Cost of Goods Sold $34005 Net Assests Released from restrictions $148592 Special event expense $12912 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Restricted Grants and contributions $85415 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of goods sold $34005 Special event expenses $12912 X X X false Special Operations/Commissary 69059 69059 12912 69059 69059 12912 12912 56147 Steven Barkkarie Board Member 120000 Management Services false Schedule L, Part V Supplemental Information Board Member and General Manager Steven Barkkarie owns the firm (Western Rail Management Services, Inc.) which has a contract with Pacific Locomotive Association, Inc. (PLA) to provide monthly management services to PLA. The agreement is subject to review and approval by the Board of Directors and is negotiated at market rates. During the year ended June 30, 2022, PLA remitted $120,000 to Western Rail Management Services, Inc. Form 990, Part VI, Section A, Line 3 Board Member and General Manager Steven Barkkarie owns the firm (Western Rail Management Services, Inc.) which has a contract with PLA to provide monthly management services to PLA. The agreement is subject to review and approval by the Board of Directors and is negotiated at market rates. During the year ended June 30, 2023, PLA remitted $120,000 to Western Rail Management Services, Inc. Form 990, Part VI, Section A, Line 6 Members come from railroad enthusiasts located throughout the entire State of California with a small number of individuals from other states. Form 990, Part VI, Section A, Line 7a Voting members elect the Board of Directors. Form 990, Part VI, Section A, Line 7b The Bylaws require all changes to the organization's legal documents to be approved by the voting membership. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a The Organization has no paid employees. All of the activities of Pacific Locomotive Association are conducted by an all-volunteer group of Board members along with assistance from other volunteers and dues-paying members of the Organization. However, as noted in Form 990 Part VI Line 3, one of the organization's Board Members owns the Firm under contract with PLA to provide management services. Form 990, Part VI, Section B, Line 15b The Organization has no paid employees. All of the activities of Pacific Locomotive Association are conducted by an all-volunteer group of Board members along with assistance from other volunteers and dues-paying members of the Organization. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Sunol, California. Form 990, Part VI, Section C, Line 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE BY REQUEST FROM THE ORGANIZATION'S TRAIN STATION IN SUNOL, CALIFORNIA (WHEN THE STATION IS OPEN FOR REGULAR BUSINESS OR UPON PRIOR ARRANGEMENT).