Nonprofit · EIN 46-2321170
MUD CREEK CENTRAL INC
Tax-exempt (reinstated) · LOCKPORT, NY 14094
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $6,784 | $8,143 | -$1,359 | $42,438 | – | $42,438 |
| December 31, 2024 | 990-EZ | $15,298 | $23,830 | -$8,532 | $43,797 | – | $43,797 |
| December 31, 2023 | 990-EZ | $13,871 | $15,727 | -$1,856 | $52,329 | – | $52,329 |
| December 31, 2022 | 990-EZ | $12,353 | $14,484 | -$2,131 | $54,185 | – | $54,185 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,824
- Membership dues
- $3,960
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $795
- Occupancy
- $4,440
- Other expenses
- $2,908
- Program services (functional)
- $4,440
Balance sheet and other
- Total assets, start of year
- $43,797
- Total assets, end of year
- $42,438
- Total liabilities, end of year
- –
- Net assets, end of year
- $42,438
- Cash, savings and investments
- $12,709
- Land and buildings
- $28,369
- Gross receipts
- $6,784
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 |
|---|---|---|---|
| LISA SKELLING | Secretary | 0 | $0 |
| ROCKY CAPUTO | Vice President | 0 | $0 |
| MICHAEL THORP | Treasurer | 1 | $0 |
| ANTHONY CZAPLA | President | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISA SKELLING | Secretary | 0 | $0 |
| ROCKY CAPUTO | Vice President | 0 | $0 |
| MICHAEL THORP | Treasurer | 1 | $0 |
| ANTHONY CZAPLA | President | 0 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYAN BIEDER | Treasurer | 5 | $0 |
| ROCKY CAPUTO | Secretary | 5 | $0 |
| JEFFREY NAGLE | BOARD MEMBER | 0 | $0 |
| EILEEN KRAMER | BOARD MEMBER | 0 | $0 |
| ROBERT POTZGER | BOARD MEMBER | 0 | $0 |
| DAN WROBLEWSKI | Vice President | 0 | $0 |
| ANTHONY CZAPLA | President | 0 | $0 |
990-EZ for the year ended December 31, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYAN BIEDER | Treasurer | 5 | $0 |
| ROCKY CAPUTO | Secretary | 5 | $0 |
| JEFFREY NAGLE | BOARD MEMBER | 0 | $0 |
| EILEEN KRAMER | BOARD MEMBER | 0 | $0 |
| ROBERT POTZGER | BOARD MEMBER | 0 | $0 |
| DAN WROBLEWSKI | Vice President | 0 | $0 |
| ANTHONY CZAPLA | President | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 7347 TONAWANDA CREEK ROAD, LOCKPORT, NY 14094-0000
- In care of
- % ROBERT POTZGER
- Mailing address (990-N for 2021)
- 7349 TONAWANDA CREEK ROAD, LOCKPORT NY 140949040
- Principal officer (990-N for 2021)
- ROBERT POTZGER, 7349 TONAWANDA CREEK ROAD, LOCKPORT NY 14094
- Signed the 990-EZ
- MICHAEL THORP, Treasurer
- Phone
- (716) 741-2810
- Website
- MUDCREEKCENTRAL.COM
- Return prepared by
- DiDonato Knox & Murphy Inc
Mission
TO EDUCATE AND FOSTER THE CONSTRUCTION AND OPERATION OF MODEL TRAINS BY PROVIDING AND MAINTAINING A PUBLICLY AVAILABLE FACITITY FOR LARGE SCALE MODEL RAILROADING.
Program accomplishments
- MAINTAINING A PUBLICLY AVAILABLE FACILITY FOR LARGE SCALE MODEL RAILROADING.Expenses $4,440
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
- 46-2321170
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $42,438
- Income (IRS master file)
- $6,784
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- April 24, 2018
- Reinstated
- Effective November 15, 2017
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 | $6,784 | $8,143 | $42,438 | XML |
| 990-EZ | December 2024 | $15,298 | $23,830 | $43,797 | XML |
| 990-EZ | December 2023 | $13,871 | $15,727 | $52,329 | XML |
| 990-EZ | December 2022 | $12,353 | $14,484 | $54,185 | XML |
| 990-N for 2021 Officer: ROBERT POTZGER | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: ROBERT POTZGER | 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 46-2321170).
Questions about MUD CREEK CENTRAL INC
- What is the EIN of MUD CREEK CENTRAL INC?
- The employer identification number (EIN) of MUD CREEK CENTRAL INC is 46-2321170.
- Is MUD CREEK CENTRAL INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective November 15, 2017.
- Are donations to MUD CREEK CENTRAL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MUD CREEK CENTRAL INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of MUD CREEK CENTRAL 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 MUD CREEK CENTRAL 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 is the principal officer of MUD CREEK CENTRAL INC?
- The 990-N for 2021 names ROBERT POTZGER.
- Who are the officers and directors of MUD CREEK CENTRAL INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does MUD CREEK CENTRAL INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $6,784, expenses of $8,143 and total assets of $42,438 at year end.
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