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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 80-0594787

FRIENDS OF OR&N 197

Tax-exempt (reinstated) · PORTLAND, OR 97242

Financials

$104K$44K2023
Revenue Expenses · by fiscal year end
Financials of FRIENDS OF OR&N 197 by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2023990-EZ$103,866$44,049$59,817$68,446$0$68,446
Financial details: 990-EZ for the year ended December 31, 2023

Revenue

Contributions, gifts and grants
$103,696
Program service revenue
$0
Investment income
$170
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fees and payments to contractors
$39,150
Other expenses
$4,899
Program services (functional)
$43,905

Balance sheet and other

Total assets, start of year
$8,629
Total assets, end of year
$68,446
Total liabilities, end of year
$0
Net assets, end of year
$68,446
Cash, savings and investments
$68,446
Gross receipts
$103,866

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, 2023, highest compensation first.

NameTitleHours / weekCompensation
Neil FerrisPresident8$0
Nathan DegerstedtVice President5$0
Leroy HemmingwaySecretary Treasurer5$0

Address and contacts

Address (IRS master file)
PO BOX 42443, PORTLAND, OR 97242-0443
In care of
% NEIL FERRIS
Mailing address (990-N for 2025)
PO Box 42443, Portland OR 97242
Principal officer (990-N for 2025)
Leroy Hyde Hemmingway, PO Box 42443, Portland OR 97242
Signed the 990-EZ
Leroy Hemmingway, Treasurer
Phone
(503) 233-1156

Mission

Restoration and operation of vintage steam locomotive

990-EZ for the year ended December 31, 2023

Program accomplishments

  • Restoration to operating condition of the OR&N steam locomotive (built 1905) was begun in 2023, using both contract and volunteer labor.
    Expenses $42,729
  • New website development
    Expenses $1,176

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-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for FRIENDS OF OR&N 197

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

IRS record

EIN
80-0594787
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
2022
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
May 15, 2010
Posted by the IRS
May 14, 2016
Reinstated
Effective May 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-N for 2025
Officer: Leroy Hyde Hemmingway
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Leroy Hyde Hemmingway
December 31, 2024≤ $50,000 receipts––e-Postcard
990-EZDecember 2023$103,866$44,049$68,446XML
990-N for 2022
Officer: Neil Ferris
December 31, 2022≤ $50,000 receipts––e-Postcard
990-EZDecember 2021–––IRS
990-N for 2020
Officer: Dale Birkholz
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2017
Officer: Dale Birkholz
December 31, 2017≤ $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 80-0594787).

Questions about FRIENDS OF OR&N 197

What is the EIN of FRIENDS OF OR&N 197?
The employer identification number (EIN) of FRIENDS OF OR&N 197 is 80-0594787.
Is FRIENDS OF OR&N 197 tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
Are donations to FRIENDS OF OR&N 197 tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRIENDS OF OR&N 197 file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of FRIENDS OF OR&N 197 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 FRIENDS OF OR&N 197 last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of FRIENDS OF OR&N 197?
The 990-N for 2025 names Leroy Hyde Hemmingway.
Who are the officers and directors of FRIENDS OF OR&N 197?
The 990-EZ for the year ended December 31, 2023 lists 3 people; 0 received compensation from the organization.
How much revenue does FRIENDS OF OR&N 197 have?
On its 990-EZ for the year ended December 31, 2023 it reported revenue of $103,866, expenses of $44,049 and total assets of $68,446 at year end.

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