Nonprofit · EIN 91-1773765
SOUTH DAKOTA STATE RAILROAD MUSEUM LTD
Tax-exempt · HILL CITY, SD 57745
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $131,019 | $95,519 | $35,500 | $315,093 | $9,923 | $305,170 |
| December 31, 2024 | 990 | $132,307 | $134,203 | -$1,896 | $271,150 | $1,480 | $269,670 |
| December 31, 2023 | 990 | $143,499 | $137,201 | $6,298 | $273,469 | $1,903 | $271,566 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $65,335
- Membership dues
- $22,422
- Program service revenue
- $57,575
- Investment income
- $201
- Net income from sales of inventory
- $7,908
- Other revenue
- $7,908
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $47,571
- Salaries, compensation and benefits (total)
- $51,801
- Professional fundraising fees
- $0
- Accounting fees
- $5,979
- Occupancy
- $20,110
- Program services (functional)
- $95,519
Balance sheet and other
- Total assets, start of year
- $271,150
- Total assets, end of year
- $315,093
- Total liabilities, end of year
- $9,923
- Net assets, end of year
- $305,170
- Land, buildings and equipment
- $7,583
- Net assets without donor restrictions
- $127,504
- Net assets with donor restrictions
- $177,666
- Gross receipts
- $132,942
- Employees
- 4
- Year formed
- 1994
- State of legal domicile
- SD
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 |
|---|---|---|---|
| Alex Huff | Director Trustee or director | 1 | $0 |
| Wayne Kerslake | Director Trustee or director | 1 | $0 |
| Tom Dains | Director Trustee or director | 1 | $0 |
| Randy Sprung | Director Trustee or director | 1 | $0 |
| James Willmus | Director Trustee or director | 1 | $0 |
| Lesta Turchen | President Officer | 2 | $0 |
| Mikal Lewis | Treasurer Officer | 2 | $0 |
| Dan Van Bogart | Vice President Officer | 1 | $0 |
| Bonnie Guerre | Secretary Officer | 2 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alex Huff | Director Trustee or director | 1 | $0 |
| Wayne Kerslake | Director Trustee or director | 1 | $0 |
| Tom Dains | Director Trustee or director | 1 | $0 |
| Randy Sprung | Director Trustee or director | 1 | $0 |
| James Willmus | Director Trustee or director | 1 | $0 |
| Lesta Turchen | President Officer | 2 | $0 |
| Mikal Lewis | Treasurer Officer | 2 | $0 |
| Dan Van Bogart | Vice President Officer | 1 | $0 |
| Bonnie Guerre | Secretary Officer | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alex Huff | Director Trustee or director | 1 | $0 |
| Wayne Kerslake | Director Trustee or director | 1 | $0 |
| Tom Dains | Director Trustee or director, Officer | 1 | $0 |
| Dan Van Bogart | Director Trustee or director | 1 | $0 |
| Bonnie Guerre | Secretary Trustee or director | 2 | $0 |
| Lesta Turchen | President Officer | 2 | $0 |
| Mikal Lewis | Treasurer Officer | 2 | $0 |
| Jerry Wright | Vice President Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1070, HILL CITY, SD 57745-1070
- In care of
- % RICK MILLS
- Mailing address (990-N for 2009)
- PO Box 1070, 222 Railroad Avenue Building A, Hill City SD 577451070
- Principal officer (990 for 2025)
- Lesta Turchen, 24004 Addie Camp Trail, Hill City, SD 57745
- Principal officer (990-N for 2009)
- Rick Mills, PO Box 1070, 222 Railroad Avenue Building A, Hill City SD 577451070
- Signed the 990
- Lesta Turchen, President
- Phone
- (605) 574-9000
- Website
- sdsrm.org
- Return prepared by
- EMH Consulting
Mission
South Dakota State Railroad Museum provides Citizens of all ages hands-on-approach to railroad history. To educate and inform the public of the vital role the railroads in South Dakota played in the history of the state.
Program accomplishments
- Provide hands on historical railroad experience for all ages.Expenses $95,519
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 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 91-1773765
- 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
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A54)
- Assets (IRS master file)
- $315,093
- Income (IRS master file)
- $132,942
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $131,019 | $95,519 | $315,093 | IRS |
| 990 | December 2024 | $132,307 | $134,203 | $271,150 | IRS |
| 990 | December 2023 | $143,499 | $137,201 | $273,469 | XML |
| 990 | December 2022 | $141,385 | $179,211 | $267,745 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2009 Officer: Rick Mills | December 31, 2009 | ≤ $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 91-1773765).
Questions about SOUTH DAKOTA STATE RAILROAD MUSEUM LTD
- What is the EIN of SOUTH DAKOTA STATE RAILROAD MUSEUM LTD?
- The employer identification number (EIN) of SOUTH DAKOTA STATE RAILROAD MUSEUM LTD is 91-1773765.
- Is SOUTH DAKOTA STATE RAILROAD MUSEUM LTD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to SOUTH DAKOTA STATE RAILROAD MUSEUM LTD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH DAKOTA STATE RAILROAD MUSEUM LTD 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 SOUTH DAKOTA STATE RAILROAD MUSEUM LTD 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 SOUTH DAKOTA STATE RAILROAD MUSEUM LTD 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 SOUTH DAKOTA STATE RAILROAD MUSEUM LTD?
- The 990 for the year ended December 31, 2025 names Lesta Turchen.
- Who are the officers and directors of SOUTH DAKOTA STATE RAILROAD MUSEUM LTD?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does SOUTH DAKOTA STATE RAILROAD MUSEUM LTD have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $131,019, expenses of $95,519 and total assets of $315,093 at year end.
Other nonprofits in HILL CITY
- HILL CITY AREA ARTS COUNCIL EIN 46-7301390 · last filed 990-EZ for 2025
- BLACK HILLS MUSEUM OF NATURAL HISTORY FOUNDATION INC EIN 46-0422512 · last filed 990 for 2025
- BLACK HILLS HISTORIC PRESERVATION TRUST INC EIN 26-3311144 · last filed 990-N for 2025
- MYSTIC PRESERVATION ALLIANCE EIN 36-4234549 · last filed 990-N for 2025
- CIVILIAN CONSERVATION MUSEUM OF SOUTH DAKOTA EIN 27-0150992 · last filed 990-N for 2025
- HEART OF THE HILLS QUILTERS EIN 46-2123175 · last filed 990-N for 2025
- BLACK HILLS WESTERN ARTS COUNCIL EIN 81-2237901 · last filed 990-N for 2025
- BOYS & GIRLS CLUBS OF THE BLACK HILLS EIN 46-0332124 · last filed 990 for 2024
All nonprofits in HILL CITY · South Dakota · Arts, culture and humanities