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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 31-1074533

LIONEL OPERATING TRAIN SOCIETY INC

Tax-exempt · CINCINNATI, OH 45247

Financials

$194K$207K2025
Revenue Expenses · by fiscal year end
Financials of LIONEL OPERATING TRAIN SOCIETY INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$194,252$206,720-$12,468$299,533$0$299,533
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$52,036
Membership dues
$52,036
Program service revenue
$127,065
Investment income
$11,823
Other revenue
$3,328

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Travel
$15,288
Depreciation
$286
Program services (functional)
$118,854
Management and general (functional)
$87,866

Balance sheet and other

Total assets, start of year
$312,001
Total assets, end of year
$299,533
Total liabilities, end of year
$0
Net assets, end of year
$299,533
Gross unrelated business income
$11,823
Gross receipts
$194,252
Employees
0
Year formed
1979
State of legal domicile
OH

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.

NameTitleHours / weekCompensation
GEOFF GATTONVICE PRESIDENT
Trustee or director, Officer
2$0
PETE SLATERPRESIDENT
Trustee or director, Officer
2$0
DAN TOPOREKCHAIRMAN DIRECTORS
Trustee or director
3$0
FRANK LEBLEUDIRECTOR
Trustee or director
1$0
GARY CESSNADIRECTOR
Trustee or director
1$0
JAVEN SCHMUCKERSECRETARY
Trustee or director, Officer
1$0
PAUL MACHALEKTREASURER
Trustee or director, Officer
2$0

Address and contacts

Address (IRS master file)
6376 W FORK RD, CINCINNATI, OH 45247-5704
In care of
% PAUL MACHALEK
Signed the 990
PAUL MACHALEK, TREASURER
Phone
(513) 598-8240
Return prepared by
SNAVELY ACCOUNTING SERVICE INC

Mission

PROMOTING THE MODEL TRAIN HOBBY BY ENCOURAGING THE ENJOYMENT AND OPERATION OF LIONEL ELECTRIC TRAINS WITH AN EMPHASIS ON HISTORIC AND MODERN TRAIN OPERATIONS. TOWARD THIS MISSION, THE ORGANIZATION HOLDS AN ANNUAL CONVENTION.

990 for the year ended December 31, 2025

Program accomplishments

  • CLUB OFFERS TO ITS MEMBERS AN ANNUAL COMMERATIVE MODEL TRAINS CARS AND LOCOMOTIVES
    Expenses $46,495 · revenue $61,474
  • THE ANNUAL CONVENTION HAS FEATURED LOTS OF OPERATING LAYOUTS, TOY TRAIN VIDEOS, MODELING CONTESTS, MAINTENANCE CLINICS, TABLE SALES OF TRAINS AND TRAIN RELATED MERCHANDISE, TRAIN DRAG RACES, OUTSTANDING HOME LAYOUT TOURS AND SPECIAL EXCURSIONS.
    Expenses $42,031 · revenue $65,591
  • PUBLICATION OF SWITCHER WHICH IS A BI MONTHLY JOURNAL,INCLUDING TRACK CHANGES FOR BUYING AND SELLING TRAIN ITEMS. ROSTER IS PUBLISHED ANNUALLY.
    Expenses $30,328

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-EZ for LIONEL OPERATING TRAIN SOCIETY INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
31-1074533
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1983
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$299,533
Income (IRS master file)
$194,252

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$216,025$202,714$327,487IRS
990December 2022$172,781$227,381$314,176IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about LIONEL OPERATING TRAIN SOCIETY INC

What is the EIN of LIONEL OPERATING TRAIN SOCIETY INC?
The employer identification number (EIN) of LIONEL OPERATING TRAIN SOCIETY INC is 31-1074533.
Is LIONEL OPERATING TRAIN SOCIETY INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1983.
Are donations to LIONEL OPERATING TRAIN SOCIETY INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does LIONEL OPERATING TRAIN SOCIETY INC 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 LIONEL OPERATING TRAIN SOCIETY INC 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 LIONEL OPERATING TRAIN SOCIETY INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of LIONEL OPERATING TRAIN SOCIETY INC?
The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does LIONEL OPERATING TRAIN SOCIETY INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $194,252, expenses of $206,720 and total assets of $299,533 at year end.

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