Nonprofit · EIN 85-1740761
MODERN SCALE RAILWAY SOCIETY
Tax-exempt · CLEVELAND, TN 37312
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $2,685 | $912 | $1,773 | $4,506 | $0 | $4,506 |
| December 31, 2024 | 990-PF | $2,508 | $1,470 | $1,038 | $2,733 | $0 | $2,733 |
| December 31, 2023 | 990-PF | $3,485 | $3,896 | -$411 | $1,695 | $0 | $1,695 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,685
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $912
Balance sheet and other
- Total assets, start of year
- $2,733
- Total assets, end of year
- $4,506
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,506
- Fair market value of assets
- $4,506
- Qualifying distributions
- $912
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARLEN BROWN 4901 OLD TASSO RD NE, CLEVELAND, TN 37312 | PRESIDENT | 1 | $0 |
| DRAYTON BLACKGROVE 4901 OLD TASSO RD NE, CLEVELAND, TN 37312 | VP/TREASURER | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARLEN BROWN 4901 OLD TASSO RD NE, CLEVELAND, TN 37312 | PRESIDENT | 1 | $0 |
| DRAYTON BLACKGROVE 4901 OLD TASSO RD NE, CLEVELAND, TN 37312 | VP | 1 | $0 |
| IAN PUGLIESE 4901 OLD TASSO RD NE, CLEVELAND, TN 37312 | TREASURER | 1 | $0 |
| JONATHAN HILL 4901 OLD TASSO RD NE, CLEVELAND, TN 37312 | SECRETARY | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARLEN BROWN 4901 OLD TASSO RD NE, CLEVELAND, TN 37312 | PRESIDENT | 1 | $0 |
| DRAYTON BLACKGROVE 4901 OLD TASSO RD NE, CLEVELAND, TN 37312 | VICE PRESIDE | 1 | $0 |
| IAN PUGLIESE 4901 OLD TASSO RD NE, CLEVELAND, TN 37312 | TREASURER | 1 | $0 |
| JONATHAN HILL 4901 OLD TASSO RD NE, CLEVELAND, TN 37312 | SECRETARY | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4901 OLD TASSO RD NE, CLEVELAND, TN 37312-5837
- In care of
- % MARLEN BROWN
- Signed the 990-PF
- DRAYTON BLACKGROVE, VICE PRESIDENT
- Phone
- (423) 458-8576
- Return prepared by
- RITCHEY CPA PLLC
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 85-1740761
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $4,506
- Income (IRS master file)
- $2,685
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $2,685 | $912 | $4,506 | XML |
| 990-PF | December 2024 | $2,508 | $1,470 | $2,733 | XML |
| 990-PF | December 2023 | $3,485 | $3,896 | $1,695 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | 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 85-1740761).
Questions about MODERN SCALE RAILWAY SOCIETY
- What is the EIN of MODERN SCALE RAILWAY SOCIETY?
- The employer identification number (EIN) of MODERN SCALE RAILWAY SOCIETY is 85-1740761.
- Is MODERN SCALE RAILWAY SOCIETY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to MODERN SCALE RAILWAY SOCIETY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MODERN SCALE RAILWAY SOCIETY file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MODERN SCALE RAILWAY SOCIETY 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 MODERN SCALE RAILWAY SOCIETY 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 MODERN SCALE RAILWAY SOCIETY?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does MODERN SCALE RAILWAY SOCIETY have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $2,685, expenses of $912 and total assets of $4,506 at year end.
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All nonprofits in CLEVELAND · Tennessee · Arts, culture and humanities