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Nonprofit · EIN 46-1987555

UMPQUA VALLEY MODEL RAILROAD CLUB

Tax-exempt · ROSEBURG, OR 97470

Financials

$11K$12K2021$10K$11K2023$13K$12K2024$13K$14K2025
Revenue Expenses · by fiscal year end
Financials of UMPQUA VALLEY MODEL RAILROAD CLUB by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$13,047$13,530-$483$1,514$0$1,514
December 31, 2024990-PF$13,005$12,416$589$1,997$0$1,997
December 31, 2023990-PF$10,118$11,237-$1,119$1,408$0$1,408
December 31, 2021990-PF$11,144$11,833-$689$1,516$0$1,516
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$13,047

Expenses

Grants and similar amounts paid
$0

Balance sheet and other

Total assets, start of year
$1,997
Total assets, end of year
$1,514
Total liabilities, end of year
$0
Net assets, end of year
$1,514

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-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Charles Lee
1224 NE Walnut St PMB 495, Roseburg, OR 97470
President2$0
Bill Howitt
1224 NE Walnut St PMB 495, Roseburg, OR 97470
Vice President2$0
Lachlan MacKinnon
1842 NW Oerding Ave, Roseburg, OR 97471
Secretary/Treasuter2$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
Charles Lee
1224 NE Walnut St PMB 495, Roseburg, OR 97470
President2$0
Bill Howitt
1224 NE Walnut St PMB 495, Roseburg, OR 97470
Vice President2$0
Lachlan MacKinnon
1842 NW Oerding Ave, Roseburg, OR 97471
Secretary/Treasuter2$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
Charles Lee
1224 NE Walnut St PMB 495, Roseburg, OR 97470
President2$0
Bill Howitt
1224 NE Walnut St PMB 495, Roseburg, OR 97470
Vice President2$0
Lachlan MacKinnon
1842 NW Oerding Ave, Roseburg, OR 97471
Secretary/Treasuter2$0
990-PF for the year ended December 31, 2021: 5 people
NameTitleHours / weekCompensation
David Olson
1224 NE Walnut St PMB 495, Roseburg, OR 97470
President2$0
Dean Seehawer
PO Box 1162, Sutherlin, OR 97479
Vice President2$0
Lachlan MacKinnon
1842 NW Oerding Ave, Roseburg, OR 97471
Secretary2$0
Rob Totorica
311 Well Rd, Okland, OR 97462
Director2$0
John Bain
PO Box 49, Winston, OR 97496
Treasurer2$0

Address and contacts

Address (IRS master file)
1224 NE WALNUT STREET APT 495, ROSEBURG, OR 97470-2026
Signed the 990-PF
Lachlan MacKinnon, Treasurer
Return prepared by
Michelle Waggoner Tax OR#5111C

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
46-1987555
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
2014
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Education (B01)
Assets (IRS master file)
$1,514
Income (IRS master file)
$13,047

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$13,047$13,530$1,514XML
990-PFDecember 2024$13,005$12,416$1,997XML
990-PFDecember 2023$10,118$11,237$1,408XML
990-PFDecember 2022–––IRS
990-PFDecember 2021$11,144$11,833$1,516XML
990-PFDecember 2020–––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 46-1987555).

Questions about UMPQUA VALLEY MODEL RAILROAD CLUB

What is the EIN of UMPQUA VALLEY MODEL RAILROAD CLUB?
The employer identification number (EIN) of UMPQUA VALLEY MODEL RAILROAD CLUB is 46-1987555.
Is UMPQUA VALLEY MODEL RAILROAD CLUB tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
Are donations to UMPQUA VALLEY MODEL RAILROAD CLUB tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does UMPQUA VALLEY MODEL RAILROAD CLUB file?
Form 990-PF. Private foundations file every year.
When is the next return of UMPQUA VALLEY MODEL RAILROAD CLUB 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 UMPQUA VALLEY MODEL RAILROAD CLUB last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of UMPQUA VALLEY MODEL RAILROAD CLUB?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does UMPQUA VALLEY MODEL RAILROAD CLUB have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $13,047, expenses of $13,530 and total assets of $1,514 at year end.

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