Battle Ground Yacolt Chelatchie
Nonprofit profile at a glance
- EIN
- 911949542
- IRS 990 coverage
- 2019–2025
- Forms available
- Form 990 2025, Form 990-EZ 2018
- Location
- Battle Ground, WA, USA
- Phone
- 3602634311
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Museum, Museum Activities
Reported finances
- Revenue
- $141,610
- Expenses
- $175,634
- Assets
- $441,381
- Liabilities
- $1,636
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- RANDALL WILLIAMS (PRESIDENT)
People named in this filing
- GERALD JACOBUS (DIRECTOR)
- DAVID MASULIS (MEMBER AT LA)
- WILL PICKERING (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization is involved in the restoration and preservation of a historic railway. They also provide trips on the railway to the community .
What it reported doing in 2025
Restoration of track and providing community trips on the historic railway.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 83
- Accountability: 64
- Sustainability: 37
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 95.8%; rating input score 96
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -24%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 2.51; rating input score 65; 65th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 10.1% per year; rating input score 100; 67th percentile among comparable filings
- Revenue growth: 1.6% per year; rating input score 100; 28th percentile among comparable filings
- Asset growth: 2.6% per year; rating input score 100; 33rd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 95.8% of spending went to programs
- Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $168K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 19 of 20 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 6 filing years from 2019 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Operating margin scored 10/100.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.