Nonprofit · EIN 51-0201675
LIONEL RAILROAD CLUB INC
Tax-exempt · NEW BERLIN, WI 53151
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $70,373 | $29,188 | $41,185 | $546,096 | $0 | $546,096 |
| December 31, 2024 | 990 | $67,988 | $47,053 | $20,935 | $504,911 | $0 | $504,911 |
| December 31, 2023 | 990-EZ | $45,231 | $31,077 | $14,154 | $483,976 | $0 | $483,976 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $35,523
- Membership dues
- $11,850
- Program service revenue
- $0
- Investment income
- $11,376
- Net income from sales of inventory
- $23,474
- Other revenue
- $23,474
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $16,741
- Program services (functional)
- $29,188
Balance sheet and other
- Total assets, start of year
- $504,911
- Total assets, end of year
- $546,096
- Total liabilities, end of year
- $0
- Net assets, end of year
- $546,096
- Land, buildings and equipment
- $93,798
- Net assets without donor restrictions
- $546,096
- Gross receipts
- $74,621
- Employees
- 0
- Volunteers
- 270
- Year formed
- 2025
- State of legal domicile
- WI
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 |
|---|---|---|---|
| WILLIAM MILBRATH | Director Trustee or director | 5 | $0 |
| Robert Sobolic | Director Trustee or director | 5 | $0 |
| RALPH KRAWCZYK | Director Trustee or director | 5 | $0 |
| MIKE WATTSON | Director Trustee or director | 5 | $0 |
| DAVID ROHR | Vice President Trustee or director, Key employee | 15 | $0 |
| JAMES SAER | Treasurer Trustee or director, Officer | 10 | $0 |
| GARY SCHLUNZ | Secretary Trustee or director, Officer | 10 | $0 |
| STEVEN SMILEY | President Trustee or director, Officer | 15 | $0 |
| Lucas Iverson | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM MILBRATH | Director Trustee or director | 2 | $0 |
| Robert Sobolic | Director Trustee or director | 2 | $0 |
| RALPH KRAWCZYK | Director Trustee or director | 2 | $0 |
| MIKE WATTSON | Director Trustee or director | 2 | $0 |
| DAVID ROHR | Vice President Trustee or director | 8 | $0 |
| JAMES SAER | Treasurer Trustee or director, Officer | 5 | $0 |
| GARY SCHLUNZ | Secretary Trustee or director, Officer | 3 | $0 |
| STEVEN SMILEY | President Trustee or director, Officer | 8 | $0 |
| Lucas Iverson | Director Trustee or director | 2 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL HILBERT | Director | 5 | $0 |
| WILLIAM MILBRATH | Director | 5 | $0 |
| Robert Sobolic | Director | 5 | $0 |
| RALPH KRAWCZYK | Director | 5 | $0 |
| MIKE WATTSON | Director | 5 | $0 |
| DAVID ROHR | Vice President | 10 | $0 |
| JAMES SAER | Treasurer | 10 | $0 |
| GARY SCHLUNZ | Secretary | 5 | $0 |
| STEVEN SMILEY | President | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 2721 S CALHOUN RD, NEW BERLIN, WI 53151-3513
- Principal officer (990 for 2025)
- Steve Smiley, 3323 W Riviera Ct, Mequon, WI 53092
- Signed the 990
- Steve smiley, President
- Phone
- (262) 754-9900
- Website
- milw-lrrc.org
Mission
Provide a place for model train owners to purchase model trains, parts and supplies. Provides educational days for youth and others in the community, holds 20 events through the year, is open Fridays year round and Saturdays and Sundays Oct- April.
Program accomplishments
- To fulfil our primary missionExpenses $29,188 · revenue $70,373
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-EZ on file |
IRS record
- EIN
- 51-0201675
- 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
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A800)
- Assets (IRS master file)
- $546,096
- Income (IRS master file)
- $74,621
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $70,373 | $29,188 | $546,096 | IRS |
| 990 | December 2024 | $67,988 | $47,053 | $504,911 | IRS |
| 990-EZ | December 2023 | $45,231 | $31,077 | $483,976 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 51-0201675).
Questions about LIONEL RAILROAD CLUB INC
- What is the EIN of LIONEL RAILROAD CLUB INC?
- The employer identification number (EIN) of LIONEL RAILROAD CLUB INC is 51-0201675.
- Is LIONEL RAILROAD CLUB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to LIONEL RAILROAD CLUB INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIONEL RAILROAD CLUB INC 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 LIONEL 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 LIONEL RAILROAD CLUB INC 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 LIONEL RAILROAD CLUB INC?
- The 990 for the year ended December 31, 2025 names Steve Smiley.
- Who are the officers and directors of LIONEL RAILROAD CLUB INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does LIONEL RAILROAD CLUB INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $70,373, expenses of $29,188 and total assets of $546,096 at year end.
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