Nonprofit · EIN 23-7211582
HAWAIIAN RAILWAY SOCIETY
Tax-exempt · EWA BEACH, HI 96706
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $575,335 | $554,473 | $20,862 | $1,216,891 | $7,208 | $1,209,683 |
| December 31, 2024 | 990 | $471,022 | $536,824 | -$65,802 | $1,127,029 | $5,712 | $1,121,317 |
| December 31, 2023 | 990 (amended) | $486,793 | $518,837 | -$32,044 | $1,586,728 | $4,935 | $1,581,793 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $96,031
- Membership dues
- $5,435
- Program service revenue
- $466,550
- Investment income
- $12,554
- Other revenue
- $200
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $214,580
- Salaries, compensation and benefits (total)
- $237,053
- Professional fundraising fees
- $0
- Occupancy
- $18,169
- Depreciation
- $79,241
- Program services (functional)
- $436,110
- Management and general (functional)
- $118,363
Balance sheet and other
- Total assets, start of year
- $1,127,029
- Total assets, end of year
- $1,216,891
- Total liabilities, end of year
- $7,208
- Net assets, end of year
- $1,209,683
- Land, buildings and equipment
- $703,050
- Net assets without donor restrictions
- $1,209,683
- Gross receipts
- $575,335
- Employees
- 12
- Volunteers
- 11
- Year formed
- 1970
- State of legal domicile
- HI
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 |
|---|---|---|---|
| Ross Stephenson | Director of Public Relation Trustee or director | 1 | $0 |
| Yamamoto Kevin | Drector of Restoration Trustee or director | 1 | $0 |
| Michael Strider | Vice President Trustee or director, Officer | 15 | $0 |
| Jeff Livington | Director Historian Trustee or director | 10 | $0 |
| Virgil Rewick | Drector at large Trustee or director | 1 | $0 |
| Ken Rewick | Director of Logistic Trustee or director | 1 | $0 |
| Robert Yatchmenoff | President/Director Trustee or director, Officer | 20 | $0 |
| Cheryl Vendt | Treasurer Trustee or director, Officer | 10 | $0 |
| Patricia Begonia | Secretary Officer | 10 | $0 |
| Benjamin Delacruz | Key Employee Key employee, Highest-paid employee | 40 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Benjamin Delacruz | Key Employee Key employee, Highest-paid employee | 40 | $0 | $51,600 |
| Ross Stephenson | Director of Public Relation Trustee or director | 1 | $0 | $0 |
| Yamamoto Kevin | Drector of Restoration Trustee or director | 1 | $0 | $0 |
| Michael Strider | Vice President Trustee or director, Officer | 15 | $0 | $0 |
| Jeff Livington | Director Historian Trustee or director | 10 | $0 | $0 |
| Virgil Rewick | Drector at large Trustee or director | 1 | $0 | $0 |
| Ken Rewick | Director of Logistic Trustee or director | 1 | $0 | $0 |
| Robert Yatchmenoff | President/Director Trustee or director, Officer | 20 | $0 | $0 |
| Cheryl Vendt | Treasurer Trustee or director, Officer | 10 | $0 | $0 |
| Patricia Begonia | Secretary Officer | 10 | $0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Glenn Houlton | Director Trustee or director | 1 | $0 |
| Virgil Rewick | Drector Trustee or director | 1 | $0 |
| Robert Yatchmenoff | President Trustee or director, Officer | 20 | $0 |
| Michael Strider | Vice Trustee or director, Officer | 15 | $0 |
| Peter Caderas | Secretary Trustee or director, Officer | 15 | $0 |
| Cheryl Vendt | Treasurer Trustee or director, Officer | 10 | $0 |
| Larry Vaughan | Director Trustee or director | 1 | $0 |
| Ken Rewick | Director Trustee or director | 1 | $0 |
| Jeff Livington | Director/HS Trustee or director | 2 | $0 |
| Steven Vendt | Office Manager Key employee, Highest-paid employee | 40 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 60369, EWA BEACH, HI 96706-7369
- Principal officer (990 for 2025)
- Robert Yatchmenoff, 1452 Liholiho St 507, Honolulu, HI 96822
- Signed the 990
- Robert Yatchmenoff, President
- Phone
- (808) 681-5461
- Website
- www.hawaiianrailway.org
- Return prepared by
- SMALL BUSINESS SERVICES
Mission
Educate the public and restore the railroad.
Program accomplishments
- Hawaiian Railway Society educated more than 34,829 people in 2024 about the history of Hawaiis railroads. Restoration is continuing on W.A.Co.6. Many miles of track and equipment were maintained and/or repaired.Expenses $436,110 · grants $105 · revenue $575,335
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
- 23-7211582
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A500)
- Assets (IRS master file)
- $1,216,891
- Income (IRS master file)
- $575,335
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $575,335 | $554,473 | $1,216,891 | XML |
| 990 | December 2024 | $471,022 | $536,824 | $1,127,029 | XML |
| 990 | December 2023 | $486,793 | $518,837 | $1,586,728 | IRS |
| 990 | December 2022 | $465,202 | $454,659 | $1,629,466 | 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 23-7211582).
Questions about HAWAIIAN RAILWAY SOCIETY
- What is the EIN of HAWAIIAN RAILWAY SOCIETY?
- The employer identification number (EIN) of HAWAIIAN RAILWAY SOCIETY is 23-7211582.
- Is HAWAIIAN RAILWAY SOCIETY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to HAWAIIAN RAILWAY SOCIETY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAIIAN RAILWAY SOCIETY 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 HAWAIIAN RAILWAY SOCIETY 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 HAWAIIAN RAILWAY SOCIETY 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 HAWAIIAN RAILWAY SOCIETY?
- The 990 for the year ended December 31, 2025 names Robert Yatchmenoff.
- Who are the officers and directors of HAWAIIAN RAILWAY SOCIETY?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does HAWAIIAN RAILWAY SOCIETY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $575,335, expenses of $554,473 and total assets of $1,216,891 at year end.
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All nonprofits in EWA BEACH · Hawaii · Arts, culture and humanities