Nonprofit · EIN 27-3800878
PARADISE AND PACIFIC RAILROAD
Tax-exempt (reinstated) · SCOTTSDALE, AZ 85250
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $38,020 | $29,697 | $8,323 | $240,828 | $2,842 | $237,986 |
| December 31, 2024 | 990-EZ | $52,317 | $45,750 | $6,567 | $220,217 | $2,981 | $217,236 |
| December 31, 2023 | 990-EZ | $43,961 | $24,799 | $19,162 | $228,566 | $17,897 | $210,669 |
| December 31, 2022 | 990-EZ | $24,611 | $18,943 | $5,668 | $198,065 | $5,682 | $192,383 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $24,823
- Membership dues
- $7,600
- Investment income
- $5,532
- Net income from sales of inventory
- $65
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $622
- Other expenses
- $29,075
Balance sheet and other
- Total assets, start of year
- $220,217
- Total assets, end of year
- $240,828
- Total liabilities, end of year
- $2,842
- Net assets, end of year
- $237,986
- Cash, savings and investments
- $169,439
- Gross receipts
- $38,410
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dana Price | President | 20 | $0 |
| Chris Allen | Vice President | 20 | $0 |
| Wayn Rowe | Secretary | 10 | $0 |
| Guy Ferranti | Treasurer | 20 | $0 |
| Ron Smith | Director | 20 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ron Smith | President | 20 | $0 |
| Dana Price | Vice President | 20 | $0 |
| Dominick Reale | Secretary | 10 | $0 |
| Dallas Dixon | Treasurer | 20 | $0 |
| Bill Lazenby | Director | 20 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ron Smith | President | 20 | $0 |
| Dana Price | Vice President | 20 | $0 |
| Dominick Reale | Secretary | 10 | $0 |
| Dallas Dixon | Treasurer | 20 | $0 |
| Bill Lazenby | Director | 20 | $0 |
990-EZ for the year ended December 31, 2022: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ron Smith | President | 20 | $0 |
| Dana Price | Vice President | 18 | $0 |
| Steve Gendler | Secretary | 15 | $0 |
| Dallas Dixon | Treasurer | 15 | $0 |
| Bill Lazenby | Director | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 7301 E INDIAN BEND RD, SCOTTSDALE, AZ 85250-4513
- In care of
- % DALLAS DIXON
- Mailing address (990-N for 2020)
- 7301 E Indian Bend Road, Scottsdale AZ 85250
- Principal officer (990-N for 2020)
- Michael J Ragsdale, 2533 E Estrella Street, Gilbert AZ 85296
- Signed the 990-EZ
- Dana Price, President
- Phone
- (602) 826-2996
- Website
- pandprrclub.org
- Return prepared by
- Hasslacher Tax & Financial LLC
Mission
The Paradise and Pacific Railroad's primary exempt purpose is to educate the public regarding the history and importance of railroading in America through the building, operation, and public exhibition of a dynamic, elaborate, live operating O Gauge model railroad layout in a public venue.
Program accomplishments
- We have built and operate a working O Gauge model railroad exhibit in the McCormick-Stillman Railroad Park in Scottsdale, Arizona. During 2025 we were open to the public for twelve months, and hosted in excess of two hundred seventy three thousand (273,000) visitors, all of whom were admitted free of charge as an integral part of our public service. In addition, we actively participated in public events such as Holiday Lights (evenings for six weeks), and "Spook Track-U-La" (halloween, evenings for three weeks), and Rail Fair, where we acted as model railroading ambassadors and provided materials and service on a pro bono basis. All of the work in the construction, maintenance, and operation of the layout, as well as our public outreach efforts, has been done by volunteers. Our 115+ volunteers donated in excess of 3,500 man-hours during 2025.
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
- 27-3800878
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A52)
- Assets (IRS master file)
- $240,828
- Income (IRS master file)
- $38,410
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- February 10, 2014
- Reinstated
- Effective May 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $38,020 | $29,697 | $240,828 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | $52,317 | $45,750 | $220,217 | IRS |
| 990-EZ | December 2023 | $43,961 | $24,799 | $228,566 | XML |
| 990-EZ | December 2022 | $24,611 | $18,943 | $198,065 | XML |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Michael J Ragsdale | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Michael J Ragsdale | December 31, 2019 | ≤ $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 27-3800878).
Questions about PARADISE AND PACIFIC RAILROAD
- What is the EIN of PARADISE AND PACIFIC RAILROAD?
- The employer identification number (EIN) of PARADISE AND PACIFIC RAILROAD is 27-3800878.
- Is PARADISE AND PACIFIC RAILROAD tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2012.
- Are donations to PARADISE AND PACIFIC RAILROAD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PARADISE AND PACIFIC RAILROAD file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PARADISE AND PACIFIC RAILROAD 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 PARADISE AND PACIFIC RAILROAD last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of PARADISE AND PACIFIC RAILROAD?
- The 990-N for 2020 names Michael J Ragsdale.
- Who are the officers and directors of PARADISE AND PACIFIC RAILROAD?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does PARADISE AND PACIFIC RAILROAD have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $38,020, expenses of $29,697 and total assets of $240,828 at year end.
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