Nonprofit · EIN 58-2096407
PIEDMONT DIVISION INC
Tax-exempt · MARIETTA, GA 30068
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $15,716 | $0 | $15,716 | $122,163 | $0 | $122,163 |
| December 31, 2024 | 990-EZ | $22,271 | $8,950 | $13,321 | $106,447 | $0 | $106,447 |
| December 31, 2023 | 990-EZ | $33,671 | $6,489 | $27,182 | $93,126 | $0 | $93,126 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,966
- Program service revenue
- $234
- Investment income
- $2,337
- Net income from fundraising events
- $8,179
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Program services (functional)
- $9,012
Balance sheet and other
- Total assets, start of year
- $106,447
- Total assets, end of year
- $122,163
- Total liabilities, end of year
- $0
- Net assets, end of year
- $122,163
- Cash, savings and investments
- $122,163
- Gross receipts
- $34,362
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 |
|---|---|---|---|
| Gary Fish | Superintendent (President) | 5 | $0 |
| Diana Watson | Director of Administration (Secretary) | 5 | $0 |
| Raymond Stewart | Director of Personnel | 5 | $0 |
| Walt Liles | Director of Operations | 5 | $0 |
| James Foley | Director of Finance (Treasurer) | 5 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gary Fidh | Superintendent (President) | 5 | $0 |
| Diana Watson | Director of Administration (Secretary) | 5 | $0 |
| Raymond Stewart | Director of Personnel | 5 | $0 |
| Walt Liles | Director of Operations | 5 | $0 |
| James Foley | Director of Finance (Treasurer) | 5 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Perry Lamb | Superintendent (President) | 10 | $0 |
| Jim Datka | Director of Administration (Secretary) | 5 | $0 |
| Jerry Knazek | Director of Personnel | 5 | $0 |
| Walt Liles | Director of Operations | 10 | $0 |
| James Foley | Director of Finance (Treasurer) | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1205 JOHNSON FERRY STE 136 BOX 117, MARIETTA, GA 30068-5401
- In care of
- % RICK J HEMMINGWAY
- Signed the 990-EZ
- James Foley, Director of Finance
- Phone
- (404) 435-5684
- Website
- http://www.piedmont-div.org/
Mission
The Division is organized for the following purposes: To advance and promote the hobby of model railroading. To furnish a forum where model railroaders and railfans can meet and discuss, learn about, and exchange ideas on railroading and model railroading. To organize, sponsor, conduct, and participate in displays, conventions, shows, and other functions relating to the hobby of model railroading. To further the purposes of and to financially support the NMRA and the SER.
Program accomplishments
- Conducted the annual Piedmont Train Show, which is our major fund-raising and education event. Show open to public, admissions charged. Attendance approximately 1200, of all ages. Vendors pay for table space. Fund-raiser for division. Grants to model railroad operating groups that bring portable layouts to the train show.
- Conducted annual Piedmont Pilgrimage - open houses of about 40 members' model railroads in the greater Atlanta area for club members and the general public, plus YouTube video tours of the model railroads. Thousands of attendees, tens of thousands of YouTube views. Excellent educational activity to attract new model railroaders.Expenses $1,836
- Conducted train education clinics open to the public. Dozen participants. No charge to participants, most of whom were not club members. Only expense is advertising.
- Participate in Tellus Museum "Festival of Trains" with our portable HO-scale model railroad - Cartersville GA, near Atlanta. Exposed hundreds of attendees to model railroading.
- Monthly meetings - attendance varies from 50 to 85. Each month except July and December there is an educational clinic on a model railroading subject, usually presented by a member, occasionally by a visitor. Also a "show and tell" with members bringing projects such as buildings, cars or engines to show their work and explain it to attendees.Expenses $3,600
- Web sites with information on the division, model train show and the Piedmont Pilgrimage plus links to our youtube channel with videos of Piedmont Pilgrimage layouts, member videos, and meeting videos.Expenses $3,576
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
- 58-2096407
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $122,163
- Income (IRS master file)
- $34,362
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $15,716 | $0 | $122,163 | XML |
| 990-EZ | December 2024 | $22,271 | $8,950 | $106,447 | XML |
| 990-EZ | December 2023 | $33,671 | $6,489 | $93,126 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | 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 58-2096407).
Questions about PIEDMONT DIVISION INC
- What is the EIN of PIEDMONT DIVISION INC?
- The employer identification number (EIN) of PIEDMONT DIVISION INC is 58-2096407.
- Is PIEDMONT DIVISION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to PIEDMONT DIVISION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PIEDMONT DIVISION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PIEDMONT DIVISION 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 PIEDMONT DIVISION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of PIEDMONT DIVISION INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does PIEDMONT DIVISION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $15,716, expenses of $0 and total assets of $122,163 at year end.
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