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Nonprofit · EIN 33-0202834

SAN DIEGO ELECTRIC RAILWAY ASSOCIATION

Tax-exempt · NATIONAL CITY, CA 91950

Financials

$24K$22K2023$1M$31K2024$73K$53K2025
Revenue Expenses · by fiscal year end
Financials of SAN DIEGO ELECTRIC RAILWAY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$72,605$52,815$19,790$1,527,206$106$1,527,100
December 31, 2024990$1,018,256$31,236$987,020$1,316,048$280$1,315,768
December 31, 2023990-EZ$24,393$21,917$2,476$329,021$273$328,748
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$27,889
Membership dues
$1,120
Program service revenue
$0
Investment income
$36,125
Net income from sales of inventory
$1,186
Other revenue
$8,591

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$200
Accounting fees
$950
Occupancy
$4,519
Program services (functional)
$45,993
Management and general (functional)
$6,822

Balance sheet and other

Total assets, start of year
$1,316,048
Total assets, end of year
$1,527,206
Total liabilities, end of year
$106
Net assets, end of year
$1,527,100
Land, buildings and equipment
$4,362
Publicly traded securities
$1,272,597
Net assets without donor restrictions
$1,527,100
Gross receipts
$72,724
Employees
0
Year formed
1987
State of legal domicile
CA

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
CHRISTOPHER HIGGINSPresident
Trustee or director, Officer
15$0
TOM CARNESVice President
Trustee or director
5$0
JEFF TRIMBLETreasurer
Trustee or director, Officer
5$0
JIM PRICEDirector
Trustee or director
2$0
JIM ANDERSONDirector
Trustee or director
2$0
MITCH BEAUCHAMPDirector
Trustee or director
2$0
MIKE RENEAUDirector
Trustee or director
2$0
JASON BALLARDDirector
Trustee or director
2$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
CHRIS HIGGINSPresident
Trustee or director, Officer
15$0
TOM CARNESVice President
Trustee or director
5$0
JEFF TRIMBLETreasurer
Trustee or director, Officer
5$0
JIM PRICEDirector
Trustee or director
2$0
JIM ANDERSONDirector
Trustee or director
2$0
MITCH BEAUCHAMPDirector
Trustee or director
2$0
MIKE RENEAUDirector
Trustee or director
2$0
JASON BALLARDDirector
Trustee or director
2$0
990-EZ for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
MIKE READINGPresident15$0
TOM CARNESVice President5$0
JEFF TRIMBLETreasurer5$0
CHRIS HIGGINSDirector2$0
JIM ANDERSONDirector2$0
MITCH BEAUCHAMPDirector2$0
MIKE RENEAUDirector2$0
JASON BALLARDDirector2$0

Address and contacts

Address (IRS master file)
922 W 23RD ST, NATIONAL CITY, CA 91950-6428
Mailing address (990-N for 2016)
922 West 23rd Street, National City CA 91950
Principal officer (990 for 2025)
CHRISTOPHER HIGGINS, 922 West 23rd Street, National City, CA 91950
Principal officer (990-N for 2016)
Mike Reading, 922 West 23rd Street, National City CA 91950
Signed the 990
CHRISTOPHER HIGGINS, President
Phone
(619) 464-4400
Website
SDERA.ORG
Return prepared by
MARILYN K TURNER CPA

California records

California keeps its own records of charities and corporations. Search them by EIN 33-0202834 or by the name SAN DIEGO ELECTRIC RAILWAY ASSOCIATION.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

Preserve the artifacts & equipment of the San Diego Electric Railway. Serve as an educational resource regarding the role of the electric railway in San Diego history.

990 for the year ended December 31, 2025

Program accomplishments

  • Operate a museum in a historic train depot displaying histroic trolleys and trains. Showing what they looked like and how they operate. Provide displays to the public for education on the improtance of trains and trolleys in local and national history.
    Expenses $40,993
  • Provide resources for research and education through the operations of a bookstore with materials directly related to the electric railways in the United States and abroad.
    Expenses $5,000

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-EZ on file

IRS record

EIN
33-0202834
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
1987
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,527,206
Income (IRS master file)
$72,724

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$72,605$52,815$1,527,206IRS
990December 2024$1,018,256$31,236$1,316,048XML
990-EZDecember 2023$24,393$21,917$329,021XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2018–––IRS
990-N for 2016
Officer: Mike Reading
December 31, 2016≤ $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 33-0202834).

Questions about SAN DIEGO ELECTRIC RAILWAY ASSOCIATION

What is the EIN of SAN DIEGO ELECTRIC RAILWAY ASSOCIATION?
The employer identification number (EIN) of SAN DIEGO ELECTRIC RAILWAY ASSOCIATION is 33-0202834.
Is SAN DIEGO ELECTRIC RAILWAY ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
Are donations to SAN DIEGO ELECTRIC RAILWAY ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SAN DIEGO ELECTRIC RAILWAY ASSOCIATION 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 SAN DIEGO ELECTRIC RAILWAY ASSOCIATION 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 SAN DIEGO ELECTRIC RAILWAY ASSOCIATION 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 SAN DIEGO ELECTRIC RAILWAY ASSOCIATION?
The 990 for the year ended December 31, 2025 names CHRISTOPHER HIGGINS.
Who are the officers and directors of SAN DIEGO ELECTRIC RAILWAY ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
How much revenue does SAN DIEGO ELECTRIC RAILWAY ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $72,605, expenses of $52,815 and total assets of $1,527,206 at year end.

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