2026-04-17T09:51:43-07:00 2025-06-30 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-07-01 946130878 Pacific Locomotive Association Inc Niles Canyon Railway PACI 5109968420 PO Box 515 Sunol CA 94586 Patrick M Stratton Treasurer 6508888619 2026-04-17 true true Douglas W Regalia P00186389 9253140390 2024 2025-03-06 01:10:19Z Tim Flippo PO Box 515 Sunol CA 945860515 2149484 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. 8 8 0 600 0 146714 227961 1459062 1444720 275986 397877 32919 34424 1914681 2104982 0 0 0 0 0 1518844 1340199 1518844 1340199 395837 764783 8247655 9112774 130030 5236 8117625 9107538 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 794097 1448607 * 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. 184972 25537 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. 979069 true true false false false false false false false true true false false true false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 true 0 false false false false false false false 0 false false false false false false false X 8 8 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 Tim Flippo President 20.00 0.00 X X 0 0 0 James Evans Vice President 5.00 0.00 X X 0 0 0 Patrick Stratton Treasurer 25.00 0.00 X X 0 0 0 Matthew Petach Rec Secretary 20.00 0.00 X X 0 0 0 Richard Alexander Mem Secretary 25.00 0.00 X X 0 0 0 Steven Barkkarie General Mgr 15.00 0.00 X 0 0 0 Justin Legg Director 5.00 0.00 X 0 0 0 Patrice McDonald Director 10.00 0.00 X 0 0 0 Warren Haack Director 5.00 0.00 X 0 0 0 0 false false false Western Rail Management Services 12315 Foothill Rd Sunol CA 94586 Management Services 120000 1 4688 223273 1076 227961 Memberships 712110 29577 29577 Ticket sales & revenue 712110 1347276 1347276 Train Concessions 712110 67867 67867 1444720 397877 397877 0 0 0 0 0 0 70039 44502 25537 25537 Non-Program Revenue 485000 8887 8887 8887 2104982 1479144 397877 X 0 0 0 0 0 0 0 0 0 0 0 0 22409 22409 0 0 30743 30743 1274 1274 24578 24578 23549 9593 13956 0 0 0 0 0 0 0 0 67555 67555 69225 69225 Locomotives 209694 209694 R&M Right of Way 143296 143296 Electrical and utilities 131192 131192 Railway Management Services 120000 120000 496684 417739 78945 1340199 979069 361130 0 X -34502 28743 242488 261501 0 14112 12520 0 0 0 31904 33686 0 1084133 631503 502566 452630 0 0 0 0 7491087 8323694 8247655 9112774 130030 5236 130030 5236 X 8111891 9105599 5734 1939 8117625 9107538 8247655 9112774 764783 225130 X X false true X true false X 273250 228764 163036 146714 227961 1039725 298914 1150358 1343999 1523167 1514759 5831197 0 0 0 572164 1379122 1507035 1669881 1742720 6870922 0 0 6870922 91966 103303 143750 275113 397877 1012009 0 91966 103303 143750 275113 397877 1012009 0 7340 3887 11227 664130 1482425 1650785 1952334 2144484 7894158 0.87040 0.86770 0.12820 0.13130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4786571 100000 530778 5417349 4331715 7999 446857 4786571 4052399 279828 -512 4331715 4265590 213191 4052399 3490329 775261 4265590 1.00000 false false false 1084133 631503 452630 452630 Collection items 1130881 Prepaid expenses 10783 Rounding 1 8323694 X 2343871 225130 44502 269632 2074239 30743 30743 2104982 1353958 44502 44502 1309456 30743 30743 1340199 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, 2025: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 V, Line 4: Intended uses of the endowment fund. The Endowment was established to provide annual funding for future capital projects. 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, 2025.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 $44502 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of goods sold $44502 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, 2025, 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, 2025, 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). Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e COGS, Train operations: Column (A) - Total = $35910; Column (B) - Program Services = $35910; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Depots & railway: Column (A) - Total = $58419; Column (B) - Program Services = $58419; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Events and programs: Column (A) - Total = $4276; Column (B) - Program Services = $4276; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Outside Services: Column (A) - Total = $91734; Column (B) - Program Services = $86902; Column (C) - Management & General = $4832; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Passenger Car: Column (A) - Total = $80156; Column (B) - Program Services = $80156; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Rail Equipment: Column (A) - Total = $7478; Column (B) - Program Services = $7478; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Taxes, Licenses, and Fees: Column (A) - Total = $105886; Column (B) - Program Services = $31773; Column (C) - Management & General = $74113; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Train Operational Expenses: Column (A) - Total = $83999; Column (B) - Program Services = $83999; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Trucks and Autos: Column (A) - Total = $28826; Column (B) - Program Services = $28826; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Managers.