Nonprofit · EIN 94-6115373
BAY AREA ELECTRIC RAILWAY ASSOCIATION
Tax-exempt · SUISUN CITY, CA 94585
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,593,761 | $1,334,584 | $259,177 | $19,639,095 | $281,890 | $19,357,205 |
| September 30, 2024 | 990 | $1,495,046 | $1,235,196 | $259,850 | $18,824,954 | $444,101 | $18,380,853 |
| September 30, 2023 | 990 | $1,560,898 | $1,163,796 | $397,102 | $16,322,562 | $103,976 | $16,218,586 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $652,622
- Membership dues
- $80,384
- Program service revenue
- $324,222
- Investment income
- $560,552
- Net rental income
- $19,431
- Net gain from sales of assets
- $118,149
- Net income from sales of inventory
- $36,934
- Other revenue
- $56,365
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $63,500
- Other salaries and wages
- $207,184
- Salaries, compensation and benefits (total)
- $312,905
- Professional fundraising fees
- $0
- Legal fees
- $13,745
- Accounting fees
- $63,533
- Depreciation
- $114,967
- Program services (functional)
- $930,873
- Management and general (functional)
- $366,083
- Fundraising (functional)
- $37,628
Balance sheet and other
- Total assets, start of year
- $18,824,954
- Total assets, end of year
- $19,639,095
- Total liabilities, end of year
- $281,890
- Net assets, end of year
- $19,357,205
- Land, buildings and equipment
- $3,687,242
- Publicly traded securities
- $11,116,474
- Net assets without donor restrictions
- $9,343,300
- Net assets with donor restrictions
- $10,013,905
- Gross receipts
- $5,408,907
- Employees
- 12
- Volunteers
- 100
- Year formed
- 1949
- State of legal domicile
- CA
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LESLIE HARMAN | EXEC. DIR. - LEFT 5/2025 Officer | 35 | $91,125 |
| ALLAN FISHER | BOARD CHAIR Trustee or director, Officer | 12 | $0 |
| ROBERT IMMERGLUCK | BOARD MEMBER Trustee or director | 5 | $0 |
| WAYNE MONGER | BOARD MEMBER Trustee or director | 2 | $0 |
| MIKE ALTMANN | BOARD MEMBER Trustee or director | 2 | $0 |
| THOMAS TAYLOR | BOARD MEMBER Trustee or director | 2 | $0 |
| SCOTT INMAN | BOARD MEMBER Trustee or director | 2 | $0 |
| JOHN TREIBER | BOARD MEMBER Trustee or director | 2 | $0 |
| JACK LAPIDOS | BOARD MEMBER Trustee or director | 2 | $0 |
| ALEX MAHSHI | BOARD MEMBER Trustee or director | 2 | $0 |
| ELIZABETH APTEKAR | BOARD MEMBER Trustee or director | 2 | $0 |
| ALEX MARCOPULOS | BOARD MEMBER Trustee or director | 2 | $0 |
| DAN SWEARINGEN | VICE CHAIR - LEFT 7/2025 Trustee or director, Officer | 2 | $0 |
| ROBERT SIMON | BOARD MEMBER - LEFT 3/2025 Trustee or director | 2 | $0 |
| DAVID PUGLISI | BOARD MEMBER - LEFT 3/2025 Trustee or director | 2 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN MAGRUDER | SECRETARY Officer | 12 | $0 |
| NEIL LANG | TREASURER Officer | 15 | $0 |
990 for the year ended September 30, 2024: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALLAN FISHER | BOARD CHAIR Trustee or director, Officer | 12 | $0 |
| DAN SWEARINGEN | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| ROBERT IMMERGLUCK | BOARD MEMBER Trustee or director | 5 | $0 |
| ROBERT SIMON | BOARD MEMBER Trustee or director | 2 | $0 |
| WAYNE MONGER | BOARD MEMBER Trustee or director | 2 | $0 |
| MIKE ALTMANN | BOARD MEMBER Trustee or director | 2 | $0 |
| TOM TAYLOR | BOARD MEMBER Trustee or director | 2 | $0 |
| DAVID PUGLISI | BOARD MEMBER Trustee or director | 2 | $0 |
| SCOTT INMAN | BOARD MEMBER Trustee or director | 2 | $0 |
| JOHN TREIBER | BOARD MEMBER Trustee or director | 2 | $0 |
| JACK LAPIDOS | BOARD MEMBER Trustee or director | 2 | $0 |
| GREG OCKANDER | BOARD MEMBER - LEFT 3/2024 Trustee or director | 2 | $0 |
| PHIL SECOR | BOARD MEMBER - LEFT 3/2024 Trustee or director | 2 | $0 |
| RYAN BLAKE | BOARD MEMBER - LEFT 3/2024 Trustee or director | 2 | $0 |
| DARBY JOHNSON | BOARD MEMBER - LEFT 3/2024 Trustee or director | 2 | $0 |
| JOEL COX | BOARD MEMBER - LEFT 3/2024 Trustee or director | 10 | $0 |
| JOHN MAGRUDER | SECRETARY Officer | 12 | $0 |
| NEIL LANG | TREASURER - START 1/2024 Officer | 12 | $0 |
| ROBERT TOWAR | TREASURER - THRU 12/2023 Officer | 2 | $0 |
990 for the year ended September 30, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAN SWEARINGEN | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| MIKE ALTMANN | BOARD MEMBER Trustee or director | 2 | $0 |
| JOEL COX | BOARD MEMBER Trustee or director | 5 | $0 |
| ROBERT SIMON | BOARD MEMBER Trustee or director | 2 | $0 |
| GREG OCKANDER | BOARD MEMBER Trustee or director | 2 | $0 |
| ALEX MAHSHI | BOARD CHAIR - THRU 04/2023 Trustee or director, Officer | 10 | $0 |
| DARBY JOHNSTON | BOARD MEMBER Trustee or director | 2 | $0 |
| DAVE PUGLISI | BOARD MEMBER Trustee or director | 2 | $0 |
| ALLAN FISHER | BOARD CHAIR Trustee or director, Officer | 10 | $0 |
| RYAN BLAKE | BOARD MEMBER Trustee or director | 3 | $0 |
| ROBERT IMMERGLUCK | BOARD MEMBER Trustee or director | 5 | $0 |
| WAYNE MONGER | BOARD MEMBER - THRU 04/2023 Trustee or director | 5 | $0 |
| PHILIP SECOR | BOARD MEMBER Trustee or director | 2 | $0 |
| JOHN MAGRUDER | SECRETARY Officer | 10 | $0 |
| ROBERT TOWAR | TREASURER Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 5848 STATE HIGHWAY 12, SUISUN CITY, CA 94585-9741
- Principal officer (990 for 2024)
- ALLAN FISHER, 5848 STATE HIGHWAY 12, SUISUN CITY, CA 94585
- Signed the 990
- NEIL LANG, TREASURER
- Phone
- (707) 374-2978
- Website
- WWW.WRM.ORG
- Return prepared by
- BFBA LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-6115373 or by the name BAY AREA ELECTRIC RAILWAY ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE MISSION OF THE BAY AREA ELECTRIC RAILROAD ASSOCIATION (BAERA) AND ITS WESTERN RAILWAY MUSEUM (WRM) IS TO EXCITE ALL PEOPLE AND INSPIRE FUTURE GENERATIONS WITH EXPERIENCES THAT INTERPRET THE LIVING HISTORY OF ELECTRIC RAILROADING BY EDUCATING VISITORS ON RAILROADING'S IMPACT ON TRANSPORTATION, SOCIETAL CHANGE, TECHNOLOGICAL ADVANCEMENT, AND ECONOMIC DEVELOPMENT.
Program accomplishments
- THE ORGANIZATION OWNS AND OPERATES THE WESTERN RAILWAY MUSEUM IN SOLANO COUNTY. DURING FYE 09/30/25, THE ORGANIZATION PROVIDED DIRECT ACCESS TO HISTORICAL AND EDUCATION EXPERIENCES TO ROUGHLY 25,000 PEOPLE, NEARLY HALF OF WHOM ARE UNDER THE AGE OF 16. THE MAIN FORMS OF INTERPRETATION ARE RIDES ON RESTORED HISTORIC RAIL VEHICLES OVER THE FORMER SACRAMENTO NORTHERN RIGHT-OF-WAY, AND DOCENT-LED TOURS OF THE COLLECTION. IN ADDITION, RESEARCH AND ARTIFACT COLLECTION IN OUR TEMPERATURE AND HUMIDITY-CONTROLLED ARCHIVES IS ONGOING, AS IS RESTORATION AND CONSERVATION WORK ON THE COLLECTION OF 100 HISTORIC RAIL VEHICLES. MAJOR ACCOMPLISHMENTS FOR FYE 09/30/25 INCLUDE ONGOING PARTIAL RESTORATION TO KEY SYSTEM # 271, OUR ASSOCIATION'S MOTHER CAR AND SACRAMENTO NORTHERN 1005. THE ORGANIZATION CONTINUED ITS PRESENTATION OF THE ANNUAL SPRING TRAINS AND THE AUTUMN PUMPKIN PATCH FESTIVAL. WE HOSTED THE 8TH YEAR FOR OUR HOLIDAY SANTA TRAINS. THERE WERE TWO MAJOR CONSTRUCTION PROJECTS - THE EXPANSION OF OUR ARCHIVES WAS COMPLETED AND CONSTRUCTION OF A 4TH CAR HOUSE TO PROTECT HISTORIC RAIL VEHICLES FROM THE ELEMENTS IS ONGOING.Expenses $930,873 · revenue $361,156
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 94-6115373
- 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
- 1965
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A540)
- Assets (IRS master file)
- $19,639,095
- Income (IRS master file)
- $5,408,907
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,593,761 | $1,334,584 | $19,639,095 | XML |
| 990 | September 2024 | $1,495,046 | $1,235,196 | $18,824,954 | XML |
| 990 | September 2023 | $1,560,898 | $1,163,796 | $16,322,562 | XML |
| 990 | September 2022 | $1,827,026 | $938,074 | $15,212,469 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 94-6115373).
Questions about BAY AREA ELECTRIC RAILWAY ASSOCIATION
- What is the EIN of BAY AREA ELECTRIC RAILWAY ASSOCIATION?
- The employer identification number (EIN) of BAY AREA ELECTRIC RAILWAY ASSOCIATION is 94-6115373.
- Is BAY AREA ELECTRIC RAILWAY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1965.
- Are donations to BAY AREA ELECTRIC RAILWAY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BAY AREA ELECTRIC RAILWAY ASSOCIATION 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 BAY AREA ELECTRIC RAILWAY ASSOCIATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BAY AREA ELECTRIC RAILWAY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of BAY AREA ELECTRIC RAILWAY ASSOCIATION?
- The 990 for the year ended September 30, 2025 names ALLAN FISHER.
- Who are the officers and directors of BAY AREA ELECTRIC RAILWAY ASSOCIATION?
- The 990 for the year ended September 30, 2025 lists 17 people; 1 received compensation from the organization, the highest $91,125 (LESLIE HARMAN, EXEC. DIR. - LEFT 5/2025).
- How much revenue does BAY AREA ELECTRIC RAILWAY ASSOCIATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,593,761, expenses of $1,334,584 and total assets of $19,639,095 at year end.
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All nonprofits in SUISUN CITY · California · Arts, culture and humanities