Nonprofit · EIN 94-2834764
CALIFORNIA TROLLEY AND RAILROAD CORPORATION
Tax-exempt · SAN JOSE, CA 95112
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $73,891 | $146,056 | -$72,165 | $575,207 | $443,975 | $131,232 |
| June 30, 2024 | 990 | $12,733 | $342,522 | -$329,789 | $639,857 | $436,460 | $203,397 |
| June 30, 2023 | 990 | $3,976 | $347,693 | -$343,717 | $940,475 | $407,289 | $533,186 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $73,891
- Program service revenue
- $0
- Investment income
- $0
- 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 fundraising fees
- $0
- Program services (functional)
- $146,056
Balance sheet and other
- Total assets, start of year
- $639,857
- Total assets, end of year
- $575,207
- Total liabilities, end of year
- $443,975
- Net assets, end of year
- $131,232
- Gross receipts
- $73,891
- Employees
- 0
- State of legal domicile
- CA
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEN MIDDLEBROOK | CEO Trustee or director | 0 | $0 |
| STEVEN PYLE CPA | Treasurer Trustee or director | 0 | $0 |
990 for the year ended June 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEN MIDDLEBROOK | CEO Trustee or director | 0 | $0 |
| STEVEN PYLE CPA | Treasurer Trustee or director | 0 | $0 |
990 for the year ended June 30, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEN MIDDLEBROOK | CEO Trustee or director | 0 | $0 |
| STEVEN PYLE CPA | Treasurer Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1650 SENTER RD, SAN JOSE, CA 95112-2599
- In care of
- % ROD DIRIDON SR
- Mailing address (990-N for 2021)
- 1650 Senter Road, San Jose CA 95112
- Principal officer (990 for 2024)
- KEN MIDDLEBROOK, 1650 SENTER ROAD, SAN JOSE, CA 95112
- Principal officer (990-N for 2021)
- Ken Middlebrook, 1650 Senter Road, San Jose CA 95112
- Signed the 990
- STEVEN PYLE CPA, Treasurer
- Return prepared by
- Lamberty Pyle & Associates LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2834764 or by the name CALIFORNIA TROLLEY AND RAILROAD CORPORATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
California Trolley & Railroad Corporation is a non-profit organization dedicated to preserving the historical heritage of railroading and trolleys in the Santa Clara Valley of California.
Program accomplishments
- The mission of the California Trolley and Railroad Corporation (CTRC) is to restore, preserve and interpret railroad, trolley, and related equipment as it was used to serve the people in Santa Clara Valley, California. This year, CTRC was able to complete the paint restoration on the OSH Boxcar as well as continue restoring the trolley engines. CTRC was also able to relocate the Southern Pacific Railroad Steam locomotive number 2479, the Lenzen Roadhouse structure and turntable to the Niles Canyon Railway.Expenses $146,056
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 94-2834764
- 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
- 1983
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A540)
- Assets (IRS master file)
- $575,207
- Income (IRS master file)
- $73,891
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $73,891 | $146,056 | $575,207 | IRS |
| 990 | June 2024 | $12,733 | $342,522 | $639,857 | XML |
| 990 | June 2023 | $3,976 | $347,693 | $940,475 | XML |
| 990-N for 2021 Officer: Ken Middlebrook | June 30, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: KEN MIDDLEBROOK | June 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: MICHAEL KOTOWSKI | June 30, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: MICHAEL KOTOWSKI | June 30, 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 94-2834764).
Questions about CALIFORNIA TROLLEY AND RAILROAD CORPORATION
- What is the EIN of CALIFORNIA TROLLEY AND RAILROAD CORPORATION?
- The employer identification number (EIN) of CALIFORNIA TROLLEY AND RAILROAD CORPORATION is 94-2834764.
- Is CALIFORNIA TROLLEY AND RAILROAD CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to CALIFORNIA TROLLEY AND RAILROAD CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CALIFORNIA TROLLEY AND RAILROAD CORPORATION 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 CALIFORNIA TROLLEY AND RAILROAD CORPORATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CALIFORNIA TROLLEY AND RAILROAD CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of CALIFORNIA TROLLEY AND RAILROAD CORPORATION?
- The 990 for the year ended June 30, 2025 names KEN MIDDLEBROOK.
- Who are the officers and directors of CALIFORNIA TROLLEY AND RAILROAD CORPORATION?
- The 990 for the year ended June 30, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does CALIFORNIA TROLLEY AND RAILROAD CORPORATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $73,891, expenses of $146,056 and total assets of $575,207 at year end.
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