Nonprofit · EIN 86-0727677
SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY
Also known as RACHEL L COOPER
Tax-exempt · SCOTTSDALE, AZ 85250
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $96,243 | $2,554,518 | -$2,458,275 | $3,644,083 | $0 | $3,644,083 |
| December 31, 2024 | 990 | $1,885,432 | $658,868 | $1,226,564 | $5,945,387 | $0 | $5,945,387 |
| December 31, 2023 | 990 | $919,082 | $389,618 | $529,464 | $4,575,217 | $0 | $4,575,217 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $300,754
- Membership dues
- $182,288
- Program service revenue
- $376,922
- Investment income
- -$581,811
- Net gain from sales of assets
- -$621,878
- Net income from fundraising events
- $378
- Other revenue
- $378
Expenses
- Grants and similar amounts paid
- $2,324,185
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $17,454
- Legal fees
- $120
- Accounting fees
- $1,765
- Program services (functional)
- $2,526,802
- Management and general (functional)
- $10,262
- Fundraising (functional)
- $17,454
Balance sheet and other
- Total assets, start of year
- $5,945,387
- Total assets, end of year
- $3,644,083
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,644,083
- Land, buildings and equipment
- $1,444,795
- Net assets without donor restrictions
- $2,305,036
- Net assets with donor restrictions
- $1,339,047
- Gross receipts
- $727,673
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1992
- State of legal domicile
- AZ
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 |
|---|---|---|---|
| TODD DAVIS | EXEC DIRECTOR Trustee or director | 0 | $0 |
| MARC MILER | EXEC DIRECTOR Trustee or director | 0 | $0 |
| SHAREE BROOKHART | EXEC DIRECTOR Trustee or director | 0 | $0 |
| JIM BRUNER | EXEC DIRECTOR Trustee or director | 0 | $0 |
| WILLIAM SCARBROUGH | CHAIRMAN Trustee or director, Officer | 0 | $0 |
| RACHEL COOPER | TREASURER Trustee or director, Officer | 0 | $0 |
| JOSH WEISS | EXEC DIRECTOR Trustee or director | 0 | $0 |
| DALLAS DIXON | EXEC DIRECTOR Trustee or director | 0 | $0 |
| PRESCOTT SMITH | VICE CHAIRMAN Trustee or director, Officer | 0 | $0 |
| CHRISTOPHER WEST | EXEC DIRECTOR Trustee or director | 0 | $0 |
| ASHLEY RICHARDS | EXEC DIRECTOR Trustee or director | 0 | $0 |
| BOB MCNAIR | SECRETARY Officer | 0 | $0 |
| ERIC DAMKO | PAST CHAIRMAN Officer | 0 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB MCNAIR | Secretary Trustee or director, Officer | 0 | $0 |
| TODD DAVIS | EXEC DIRECTOR Trustee or director | 0 | $0 |
| MARC MILLER | EXEC DIRECTOR Trustee or director | 0 | $0 |
| RUSS MOSSER | EXEC DIRECTOR Trustee or director | 0 | $0 |
| SHAREE BROOKHART | EXEC DIRECTOR Trustee or director | 0 | $0 |
| JIM BRUNER | EXEC DIRECTOR Trustee or director | 0 | $0 |
| CHARLES STILLMAN | BOARD MEMBER Trustee or director | 0 | $0 |
| ERIC B DAMKO | Past Chairman Trustee or director, Officer | 0 | $0 |
| WILLIAM SCARBROUGH | Chairman Trustee or director, Officer | 0 | $0 |
| RACHEL COOPER | TREASURER Trustee or director, Officer | 0 | $0 |
| JOSH WEISS | EXEC DIRECTOR Trustee or director | 0 | $0 |
| DALLAS DIXON | EXEC DIRECTOR Trustee or director | 0 | $0 |
| PRESCOTT SMITH | Vice Chairman Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB MCNAIR | Secretary Trustee or director, Officer | 0 | $0 |
| TODD DAVIS | EXEC DIRECTOR Trustee or director | 0 | $0 |
| MARC MILLER | EXEC DIRECTOR Trustee or director | 0 | $0 |
| RUSS MOSSER | EXEC DIRECTOR Trustee or director | 0 | $0 |
| SHAREE BROOKHART | EXEC DIRECTOR Trustee or director | 0 | $0 |
| JIM BRUNER | EXEC DIRECTOR Trustee or director | 0 | $0 |
| CHARLES STILLMAN | BOARD MEMBER Trustee or director | 0 | $0 |
| ERIC B DAMKO | Past Chairman Trustee or director, Officer | 0 | $0 |
| WILLIAM SCARBROUGH | Chairman Trustee or director, Officer | 0 | $0 |
| RACHEL COOPER | TREASURER Trustee or director, Officer | 0 | $0 |
| JOSH WEISS | EXEC DIRECTOR Trustee or director | 0 | $0 |
| DALLAS DIXON | EXEC DIRECTOR Trustee or director | 0 | $0 |
| PRESCOTT SMITH | Vice Chairman Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 7301 E INDIAN BEND RD, SCOTTSDALE, AZ 85250-4513
- Principal officer (990 for 2025)
- WILLIAM SCARBROUGH, 7301 EAST INDIAN BEND ROAD, SCOTTSDALE, AZ 85250
- Signed the 990
- RACHEL COOPER, TREASURER
- Phone
- (480) 312-8501
- Website
- WWW.THERAILROADPARK.COM
Mission
THE SOCIETY PROVIDES FINANCIAL AND TECHNICAL ASSISTANCE TO THE MCCORMICK STILLMAN RAILROAD PARK IN SCOTTSDALE, AZ, FOR THE ENHANCEMENT AND THE ENJOYMENT OF THE PARK BY CHILDREN, THEIR FAMILIES, AND RAILROAD ENTHUSIASTS.
Program accomplishments
- THE SOCIETY CONTINUES TO BE A MAJOR SPONSOR AND SUPPORTER OF VARIOUS EVENTS AT THE PARK - CONCERT SERIES, RAILFAIR, SPECIAL CHILDREN'S EVENTS, HALLOWEEN, HOLIDAY LIGHTS, AND MEMBERS' NIGHT. IN 2025, THE SOCIETY ALSO SUPPORTED EVENTS TO COMMEMORATE THE 50TH ANNIVERSARY OF THE PARK. THE EXPENSES INCURRED FOR THESE EVENTS TOTALED $72,851. OTHER GRANTS TO THE CITY OF SCOTTSDALE IN SUPPORT OF THE MCCORMICK STILLMAN RAILROAD PARK WERE COMPLETED IN THE AMOUNT OF $2,314,185 - SEE SCHEDULE I, STATEMENT 1 FOR MORE DETAILS.Expenses $2,387,036 · grants $2,314,185 · revenue $2,233
- THE SOCIETY CONTINUES TO COVER THE COST OF THE ENTRANCE FEE TO THE MODEL RAILROAD BUILDING BY COVERING THE CITY EMPLOYEE STAFFING COSTS. THIS ALLOWS THE PUBLIC TO ENJOY THE BUILDING AND ITS AMENITIES AT NO CHARGE.Expenses $78,194
- THE SOCIETY CONTINUES TO ASSIST WITH THE COST OF VARIOUS UPGRADES, REPAIRS, AND MAINTENANCE TO THE PARK, PARK BUILDINGS, PLUS PARK AND SOCIETY EQUIPMENT. IN 2025, THE FOLLOWING MAJOR PROJECTS WERE COMPLETED: CAROUSEL REPAIRS - NEW CRANKSHAFTS AND REPLACEMENT PARTSExpenses $36,572
- THE SOCIETY CONTINUES TO ASSIST MODEL RAILROAD CLUBS HOUSED IN THE MODEL RAILROAD BUILDING BY FUNDING TRAIN REPAIR AND REPLACEMENT GRANTS FOR $3,000 PER YEAR PER CLUB, FIVE CLUBS IN 2025. OTHER GRANTS TO THE CLUBS WERE COMPLETED IN THE AMOUNT OF $10,000 - SEE SCHEDULE I, STATEMENT 1 FOR MORE DETAILS.Expenses $25,000 · grants $10,000
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 on file |
IRS record
- EIN
- 86-0727677
- 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
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A54Z)
- Assets (IRS master file)
- $3,644,083
- Income (IRS master file)
- $727,673
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $96,243 | $2,554,518 | $3,644,083 | IRS |
| 990 | December 2024 | $1,885,432 | $658,868 | $5,945,387 | XML |
| 990 | December 2023 | $919,082 | $389,618 | $4,575,217 | XML |
| 990 | December 2022 | $595,994 | $1,310,604 | $3,908,401 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 86-0727677).
Questions about SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY
- What is the EIN of SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY?
- The employer identification number (EIN) of SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY is 86-0727677.
- Is SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY 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 SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY 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 SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY 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 SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY?
- The 990 for the year ended December 31, 2025 names WILLIAM SCARBROUGH.
- Who are the officers and directors of SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY?
- The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does SCOTTSDALE RAILROAD AND MECHANICAL SOCIETY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $96,243, expenses of $2,554,518 and total assets of $3,644,083 at year end.
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