Motorcycle and Model Railroad Museum Inc

Nonprofit profile at a glance

EIN
450474141
IRS 990 coverage
2015–2017
Forms available
Form 990 2017, Form 990-EZ 2014, Form 990-N 2013
Location
Green Bay, WI, USA
Phone
9208651217
Rating confidence
Limited
Sector
Museum, Museum Activities

Reported finances

Revenue
$91,269
Expenses
$120,760
Assets
$42,554
Liabilities
$7,197

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • John DeBeck (President)
  • Dick Foreen (Vice President)

People named in this filing

  • John DeBeck (President)
  • Dick Foreen (Vice President)
  • John Eng (Assistant Direc)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Collect & restore vintage motorcycles for display; build & maintain HO/HOn3 gauge model railroad layout for display; collect and preserve railroad artifacts; attend and operate vintage motorcycle and model train shows and sell model train products to help finance non-profit goals of the museum.

What it reported doing in 2017

Officers and volunteers attend various vintage motorcycle shows to promote our good works and find parts we need, as well as work at and run various model train shows, where we sell model railroad supplies to help finance our non-profit goals, which include the restoration of motorcycles and construction of our HO/HOn3 scale model railroad layout.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 28
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -32.3%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -18.8% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -12.8% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: -9.5% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 100% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $121K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2015 to 2017
  • Contacts: How to reach this organization
  • 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: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.