Nonprofit · EIN 27-0614032
WESTERN RAILWAY PRESERVATION SOCIETY
Tax-exempt · PORTLAND, OR 97219
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $8,283 | $5,017 | $3,266 | $186,625 | $0 | $186,625 |
| December 31, 2024 | 990-EZ | $4,660 | $5,652 | -$992 | $181,359 | $0 | $181,359 |
| December 31, 2023 | 990-EZ | $12,452 | $3,986 | $8,466 | $175,501 | $0 | $175,501 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,283
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $1,674
- Other expenses
- $3,343
- Program services (functional)
- $250
Balance sheet and other
- Total assets, start of year
- $181,359
- Total assets, end of year
- $186,625
- Total liabilities, end of year
- $0
- Net assets, end of year
- $186,625
- Cash, savings and investments
- $13,863
- Gross receipts
- $8,283
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Arnie Lipshetz | President | 2 | $0 |
| Tim Bain | Vice President | 1 | $0 |
| Mike Roberts | Secratery | 1.5 | $0 |
| Ken Hittle | Treasurer | 2 | $0 |
| Mike Stewart | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Arnie Lipshetz | President | 1 | $0 |
| Tim Bain | Vice President | 1 | $0 |
| Mike Roberts | Secratery | 1 | $0 |
| Ken Hittle | Treasurer | 1 | $0 |
| Mike Stewart | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Arnie Lipshetz | President | 3 | $0 |
| Carl Hayns | Vice President | 1 | $0 |
| Mike Roberts | Secratery | 2 | $0 |
| Ken Hittle | Treasurer | 2 | $0 |
| Mike Stewart | Board Member | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2757 SW MOSS ST, PORTLAND, OR 97219-2507
- Mailing address (990-N for 2015)
- 2757 SW Moss St, Portland OR 97219
- Principal officer (990-N for 2015)
- Ken Hittle, 2757 SW Moss St, Portland OR 97219
- Signed the 990-EZ
- Kenneth Hittle, Treasurer
- Phone
- (503) 244-1471
Mission
Preservation of our western railway heritage by restoring and preserving railroad engines, cars, equipment, and materials. Also building a narrow gauge logging railroad.
Program accomplishments
- Continue restoration of WSL #302 flat car. This is a unique equipment flatcar which will help show what logging with narrow gauge railroads was like. Participate in Youth Passport event during Steam-Up. Move Caboose #3 from Sumpter Valley RR yard to Brooks and work on restoring truck bolsters. Participate in Holiday Sparkle.Expenses $250 · grants $355
- Continue laying narrow gauge track. With the goal of creating an early days narrow gauge logging railroad. Moved caboose #3 from Sumpter Valley rail yard to Baker. Start restoring Caboose #3 truck bolsters.
- Set up #3010 D&RGW box car as better storage facility. Move dirt pile from access area of #3010. Add more lights for Christmas display.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-0614032
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $186,625
- Income (IRS master file)
- $8,283
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $8,283 | $5,017 | $186,625 | IRS |
| 990-EZ | December 2024 | $4,660 | $5,652 | $181,359 | IRS |
| 990-EZ | December 2023 | $12,452 | $3,986 | $175,501 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: Ken Hittle | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 27-0614032).
Questions about WESTERN RAILWAY PRESERVATION SOCIETY
- What is the EIN of WESTERN RAILWAY PRESERVATION SOCIETY?
- The employer identification number (EIN) of WESTERN RAILWAY PRESERVATION SOCIETY is 27-0614032.
- Is WESTERN RAILWAY PRESERVATION SOCIETY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to WESTERN RAILWAY PRESERVATION SOCIETY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTERN RAILWAY PRESERVATION SOCIETY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of WESTERN RAILWAY PRESERVATION 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 WESTERN RAILWAY PRESERVATION SOCIETY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of WESTERN RAILWAY PRESERVATION SOCIETY?
- The 990-N for 2015 names Ken Hittle.
- Who are the officers and directors of WESTERN RAILWAY PRESERVATION SOCIETY?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does WESTERN RAILWAY PRESERVATION SOCIETY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $8,283, expenses of $5,017 and total assets of $186,625 at year end.
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