Nonprofit · EIN 52-1100344
NATIONAL ASSOCIATION OF S GAUGERS INC
Tax-exempt · TELFORD, PA 18969
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $60,129 | $87,842 | -$27,713 | $90,627 | $6,510 | $84,117 |
| June 30, 2025 | 990 | $108,388 | $106,167 | $2,221 | $134,499 | $43,417 | $91,082 |
| June 30, 2024 | 990 | $64,363 | $80,664 | -$16,301 | $123,536 | $55,224 | $68,312 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $53,483
- Membership dues
- $18,474
- Program service revenue
- $5,370
- Investment income
- $1,276
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $5,250
- Program services (functional)
- $82,592
- Management and general (functional)
- $5,250
Balance sheet and other
- Total assets, start of year
- $134,499
- Total assets, end of year
- $90,627
- Total liabilities, end of year
- $6,510
- Net assets, end of year
- $84,117
- Land, buildings and equipment
- $234
- Net assets without donor restrictions
- $84,117
- Gross receipts
- $60,129
- Employees
- 0
- Year formed
- 1976
- State of legal domicile
- NY
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 |
|---|---|---|---|
| JAMES WHIPPLE | PRESIDENT Officer | – | $0 |
| ANDREW MALETTE | SECRETARY Officer | – | $0 |
| ROGER GERHART | TREASURER Officer | – | $0 |
| MIKE BYLE | EAST VICE PR Officer | – | $0 |
| BRIAN JACKSON | CENTRAL VICE Officer | – | $0 |
| CLAY BUCKAGE | WESTERN VICE Officer | – | $0 |
| LOU TEMPLETON | EXECUTIVE VI Officer | – | $0 |
990 for the year ended June 30, 2025: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES WHIPPLE | PRESIDENT Officer | – | $0 |
| ANDREW MALETTE | SECRETARY Officer | – | $0 |
| MICHAEL R FERRARO | TREASURER Officer | – | $0 |
| MIKE BYLE | EAST VICE PR Officer | – | $0 |
| BRIAN JACKSON | CENTRAL VICE Officer | – | $0 |
| CLAY BUCKAGE | WESTERN VICE Officer | – | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES WHIPPLE | PRESIDENT Officer | – | $0 |
| ANDREW MALETTE | SECRETARY Officer | – | $0 |
| MICHAEL R FERRARO | TREASURER Officer | – | $0 |
| DARBY MARRIOTT | EAST VICE PR Officer | – | $0 |
| BRIAN JACKSON | CENTRAL VICE Officer | – | $0 |
| PETER GEHERT | WESTERN VICE Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 282, TELFORD, PA 18969-0282
- In care of
- % ROGER GERHART
- Principal officer (990 for 2025)
- JAMES WHIPPLE, 1719 MIDDLE ROAD, GLENSHAW, PA 15116
- Signed the 990
- ROGER GERHART, TREASURER
- Phone
- (215) 280-4181
- Website
- WWW.NASG.ORG
- Return prepared by
- DASZKOWSKI TOMPKINS WEG & CARBONELLA PC
Mission
NATIONAL MODEL TRAIN CLUB, PROMOTING AND ADVERTISING 3/16" MODEL TRAINS
Program accomplishments
- NATIONAL MODEL TRAIN CLUB, PROMOTING AND ADVERTISING 3/16" MODEL TRAINSExpenses $67,881
- NATIONAL MODEL TRAIN CLUB, PROMOTING AND ADVERTISING 3/16" MODEL TRAINS
- NATIONAL MODEL TRAIN CLUB, PROMOTING AND ADVERTISING
- NATIONAL MODEL TRAIN CLUB, PROMOTING AND ADVERTISINGExpenses $14,711
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 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 52-1100344
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M99)
- Assets (IRS master file)
- $90,627
- Income (IRS master file)
- $60,129
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $60,129 | $87,842 | $90,627 | IRS |
| 990 | June 2025 | $108,388 | $106,167 | $134,499 | XML |
| 990 | June 2024 | $64,363 | $80,664 | $123,536 | XML |
| 990 | June 2023 | $74,640 | $75,793 | $140,088 | IRS |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 52-1100344).
Questions about NATIONAL ASSOCIATION OF S GAUGERS INC
- What is the EIN of NATIONAL ASSOCIATION OF S GAUGERS INC?
- The employer identification number (EIN) of NATIONAL ASSOCIATION OF S GAUGERS INC is 52-1100344.
- Is NATIONAL ASSOCIATION OF S GAUGERS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to NATIONAL ASSOCIATION OF S GAUGERS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONAL ASSOCIATION OF S GAUGERS 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 NATIONAL ASSOCIATION OF S GAUGERS 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 NATIONAL ASSOCIATION OF S GAUGERS INC 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 NATIONAL ASSOCIATION OF S GAUGERS INC?
- The 990 for the year ended December 31, 2025 names JAMES WHIPPLE.
- Who are the officers and directors of NATIONAL ASSOCIATION OF S GAUGERS INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does NATIONAL ASSOCIATION OF S GAUGERS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $60,129, expenses of $87,842 and total assets of $90,627 at year end.
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