Nonprofit · EIN 22-2142291
WHIPPANY RAILWAY MUSEUM
Tax-exempt · WHIPPANY, NJ 07981
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $159,779 | $147,056 | $12,723 | $1,450,017 | $3,211 | $1,446,806 |
| December 31, 2024 | 990 | $224,274 | $157,736 | $66,538 | $1,438,291 | $4,208 | $1,434,083 |
| December 31, 2023 | 990 | $195,111 | $168,823 | $26,288 | $1,367,545 | $0 | $1,367,545 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,000
- Program service revenue
- $136,458
- Investment income
- $70
- Net income from sales of inventory
- $6,251
- Other revenue
- $6,251
Expenses
- Grants and similar amounts paid
- $455
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,120
- Program services (functional)
- $119,336
- Management and general (functional)
- $27,720
Balance sheet and other
- Total assets, start of year
- $1,438,291
- Total assets, end of year
- $1,450,017
- Total liabilities, end of year
- $3,211
- Net assets, end of year
- $1,446,806
- Gross receipts
- $169,069
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1974
- State of legal domicile
- NJ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN P HEPLER | PRESIDENT Trustee or director, Officer | 40 | $0 |
| JOSEPH F KRYGOSKI | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| PAUL R TUPACZEWSKI | SECRETARY Trustee or director, Officer | 1 | $0 |
| DAVID LANDAU | TRUSTEE Trustee or director | 1 | $0 |
| PAUL BARTHOLOMEW | TRUSTEE Trustee or director | 1 | $0 |
| TERENCE MULLIGAN | TRUSTEE Trustee or director | 1 | $0 |
| FRED BRUNNER | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL DODGE | TRUSTEE Trustee or director | 1 | $0 |
| NANCY KRYGOSKI | TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN P HEPLER | PRESIDENT Trustee or director, Officer | 40 | $0 |
| JOSEPH F KRYGOSKI | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| PAUL R TUPACZEWSKI | SECRETARY Trustee or director, Officer | 1 | $0 |
| DAVID LANDAU | TRUSTEE Trustee or director | 1 | $0 |
| PAUL BARTHOLOMEW | TRUSTEE Trustee or director | 1 | $0 |
| TERENCE MULLIGAN | TRUSTEE Trustee or director | 1 | $0 |
| FRED BRUNNER | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL DODGE | TRUSTEE Trustee or director | 1 | $0 |
| NANCY KRYGOSKI | TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN P HEPLER | PRESIDENT Trustee or director, Officer | 40 | $0 |
| JOSEPH F KRYGOSKI | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| PAUL R TUPACZEWSKI | SECRETARY Trustee or director, Officer | 1 | $0 |
| ALAN WISHENGRAD | TRUSTEE Trustee or director | 20 | $0 |
| PAUL BARTHOLOMEW | TRUSTEE Trustee or director | 1 | $0 |
| TERENCE MULLIGAN | TRUSTEE Trustee or director | 1 | $0 |
| FRED BRUNNER | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL DODGE | TRUSTEE Trustee or director | 1 | $0 |
| VICTOR FERRETTI | TRUSTEE Trustee or director | 1 | $0 |
| NANCY KRYGOSKI | TREASURER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 16, WHIPPANY, NJ 07981-0016
- Principal officer (990 for 2025)
- STEVEN P HEPLER, PO BOX 16, WHIPPANY, NJ 079810016
- Signed the 990
- STEVEN P HEPLER, PRESIDENT
- Phone
- (973) 301-8929
- Return prepared by
- VAN DUYNE BRUNO & CO PA
Mission
THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO EDUCATE THE PUBLIC ABOUT, AND CREATE AN INTEREST IN RAILROADS AND RAILROADING, BOTH HISTORICAL AND MODERN. THIS BROAD PURPOSE INCLUDES MODEL RAILROADING, THE RELATIONSHIP BETWEEN RAILROADS AND THE MAJOR INDUSTRIES THAT THEY SERVE, AND TO A MUCH LESSER EXTENT, OTHER MODES OF TRANSPORTATION.THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS ACCOMPLISHED THROUGH:1. THE ACQUISITION, RESTORATION, AND DISPLAY OF RAILROAD-RELATED HISTORICAL AND CURRENT ITEMS, AS WELL AS AN INDOOR AND OUTDOOR OPERATING MODEL RAILROAD.THE SCOPE OF THE PRIMARY EXHIBIT COLLECTION ALSO INCLUDES HISTORICAL AND CURRENT ITEMS RELATED TO MAJOR INDUSTRIES THAT ARE SERVED BY RAILROADS (THE COAL INDUSTRY, THE FARMING INDUSTRY, ETC).THE MUSEUM HAS ALSO DEDICATED A VERY SMALL PORTION OF ITS INDOOR EXHIBIT SPACE TO HISTORICAL PASSENGER OCEAN LINERS AND THE SHIPPING INDUSTRY.2. THEME AND ANTIQUE EXCURSION TRAIN RIDES FROM THE MUSEUM'S SITE AT WHIPPANY, NEW JERSEY
Program accomplishments
- THEME AND ANTIQUE EXCURSION TRAIN RIDES FROM THE MUSEUM'S SITE AT WHIPPANY, NEW JERSEY TO ROSELAND, NEW JERSEY.THEME TRAINS FEATURE "THE EASTER BUNNY OR "SANTA CLAUS" TALKING TO THE CHILDREN AND GIVING THEM TOYS, COLORING BOOKS, OR OTHER SMALL GIFTS.ANTIQUE TRAIN RIDES FEATURE THE USE OF AN ANTIQUE OR HISTORICAL PIECE OF RAILROAD EQUIPMENT (CABOOSES, LOCOMOTIVES, PASSENGER CARS, ETC.)WHILE ON SITE, THE PUBLIC IS ENCOURAGED TO COME INSIDE AND VISIT THE MUSEUM.Expenses $110,046 · grants $455 · revenue $127,238
- MUSEUM OPERATIONSExpenses $9,290 · revenue $15,541
- THE ACQUISITION, RESTORATION, AND DISPLAY OF RAILROAD-RELATED HISTORICAL AND CURRENT ITEMS, AS WELL AS AN INDOOR AND OUTDOOR OPERATING MODEL RAILROAD. THE EXHIBIT COLLECTION ALSO INCLUDES HISTORICAL AND CURRENT ITEMS RELATED TO MAJOR INDUSTRIES THAT ARE SERVED BY RAILROADS. IT SHOULD BE NOTED THE WHIPPANY RAILWAY MUSEUM BUILDING HAS FREE USE OF FACILITIES AND ELECTRICITY.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 22-2142291
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A500)
- Assets (IRS master file)
- $1,450,017
- Income (IRS master file)
- $169,069
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $159,779 | $147,056 | $1,450,017 | IRS |
| 990 | December 2024 | $224,274 | $157,736 | $1,438,291 | IRS |
| 990 | December 2023 | $195,111 | $168,823 | $1,367,545 | XML |
| 990 | December 2022 | $199,665 | $173,215 | $1,354,017 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 22-2142291).
Questions about WHIPPANY RAILWAY MUSEUM
- What is the EIN of WHIPPANY RAILWAY MUSEUM?
- The employer identification number (EIN) of WHIPPANY RAILWAY MUSEUM is 22-2142291.
- Is WHIPPANY RAILWAY MUSEUM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to WHIPPANY RAILWAY MUSEUM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WHIPPANY RAILWAY MUSEUM file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WHIPPANY RAILWAY MUSEUM due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WHIPPANY RAILWAY MUSEUM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WHIPPANY RAILWAY MUSEUM?
- The 990 for the year ended December 31, 2025 names STEVEN P HEPLER.
- Who are the officers and directors of WHIPPANY RAILWAY MUSEUM?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does WHIPPANY RAILWAY MUSEUM have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $159,779, expenses of $147,056 and total assets of $1,450,017 at year end.
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