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Nonprofit · EIN 26-1242630

CHARLESTON AREA MODEL RAILROAD CLUB INC

Tax-exempt (reinstated) · CHARLESTON, SC 29407

Financials

$35K$29K2023$32K$27K2024$24K$18K2025
Revenue Expenses · by fiscal year end
Financials of CHARLESTON AREA MODEL RAILROAD CLUB INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$24,005$18,073$5,932$130,584$0$130,584
December 31, 2024990-EZ$31,760$26,549$5,211$124,623$0$124,623
December 31, 2023990-EZ$35,245$29,108$6,137$119,462$21$119,441
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$3,516
Membership dues
$13,990
Investment income
$14
Net income from fundraising events
$1,882
Net income from sales of inventory
$4,603

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$125
Occupancy
$8,399
Other expenses
$9,549

Balance sheet and other

Total assets, start of year
$124,623
Total assets, end of year
$130,584
Total liabilities, end of year
$0
Net assets, end of year
$130,584
Cash, savings and investments
$43,331
Gross receipts
$27,410

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.

NameTitleHours / weekCompensation
Mark CraigTreasurer0$0
Garrett WimpeeVice President0$0
Bryce LewisSecretary0$0
John CookPresident0$0
990-EZ for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
Tom KabeleTreasurer0$0
Garrett WimpeeVice President0$0
Bryce LewisSecretary0$0
Derek FreemanPresident0$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Tom KabeleTreasurer0$0
Garrett WimpeeVice President0$0
Bryce LewisSecretary0$0
Derek FreemanPresident0$0

Address and contacts

Address (IRS master file)
2070 SAM RITTENBERG BLVD STE A-160, CHARLESTON, SC 29407-4608
In care of
% MARK CRAIG
Signed the 990-EZ
MARK CRAIG, Treasurer
Return prepared by
Carolina First Tax & Accounting LLC

Mission

Provide opportunities to learn and share

990-EZ for the year ended December 31, 2025

Program accomplishments

  • The Club is open to the public 4 days a week giving those interested in model railroading an opportunity to have fun, learn, and share with others.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for CHARLESTON AREA MODEL RAILROAD CLUB INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
26-1242630
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
2016
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Education (B99)
Assets (IRS master file)
$130,584
Income (IRS master file)
$27,410

Revocation and reinstatement

Exemption revoked
July 15, 2010
Posted by the IRS
September 24, 2016
Reinstated
Effective July 15, 2010

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$24,005$18,073$130,584XML
990-EZDecember 2024$31,760$26,549$124,623IRS
990-EZDecember 2023$35,245$29,108$119,462XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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 26-1242630).

Questions about CHARLESTON AREA MODEL RAILROAD CLUB INC

What is the EIN of CHARLESTON AREA MODEL RAILROAD CLUB INC?
The employer identification number (EIN) of CHARLESTON AREA MODEL RAILROAD CLUB INC is 26-1242630.
Is CHARLESTON AREA MODEL RAILROAD CLUB INC tax-exempt?
Yes. The IRS revoked its exemption on July 15, 2010 and reinstated it effective July 15, 2010.
Are donations to CHARLESTON AREA MODEL RAILROAD CLUB INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CHARLESTON AREA MODEL RAILROAD CLUB INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of CHARLESTON AREA MODEL RAILROAD CLUB 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 CHARLESTON AREA MODEL RAILROAD CLUB 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 CHARLESTON AREA MODEL RAILROAD CLUB INC?
The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does CHARLESTON AREA MODEL RAILROAD CLUB INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $24,005, expenses of $18,073 and total assets of $130,584 at year end.

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