Mud Creek Central Inc
Nonprofit profile at a glance
- EIN
- 462321170
- IRS 990-EZ coverage
- 2020–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2021
- Location
- Lockport, NY, USA
- Phone
- 7167412810
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Recreational l Clubs
Reported finances
- Revenue
- $6,784
- Expenses
- $8,143
- Assets
- $42,438
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ROCKY CAPUTO (Vice President)
- ANTHONY CZAPLA (President)
People named in this filing
- LISA SKELLING (Secretary)
- ROCKY CAPUTO (Vice President)
- MICHAEL THORP (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To educate and foster the construction and operation of model trains by providing and maintaining a publicly available facitity for large scale model railroading.
What it reported doing in 2025
Maintaining a publicly available facility for large scale model railroading.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 82
- Sustainability: 42
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.4%; rating input score 65
- Program expense ratio: 54.5%; rating input score 55
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -20%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 5.21; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 7.2% per year; rating input score 100; 65th percentile among comparable filings
- Revenue growth: -42.5% per year; rating input score 0; 7th percentile among comparable filings
- Asset growth: -5.3% per year; rating input score 0; 24th percentile among comparable filings
Details
- Where the money goes: 65.4% of revenue deployed · 54.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $4K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2020 to 2025
- 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.
- Review — Financial Efficiency: Program expense ratio scored 55/100.
- High — Sustainability: Operating margin scored 22/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.