Piedmont Division Inc
Nonprofit profile at a glance
- EIN
- 582096407
- IRS 990-EZ coverage
- 2019–2025
- Forms available
- Form 990 2016, Form 990-EZ 2025
- Location
- Marietta, GA, USA
- Phone
- 4044355684
- Rating
- 52
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $15,716
- Expenses
- $0
- Assets
- $122,163
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Gary Fish (Superintendent (President))
People named in this filing
- Gary Fish (Superintendent (President))
- Diana Watson (Director of Administration (Secretary))
- Raymond Stewart (Director of Personnel)
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
The Division is organized for the following purposes: To advance and promote the hobby of model railroading. To furnish a forum where model railroaders and railfans can meet and discuss, learn about, and exchange ideas on railroading and model railroading. To organize, sponsor, conduct, and participate in displays, conventions, shows, and other functions relating to the hobby of model railroading. To further the purposes of and to financially support the NMRA and the SER.
What it reported doing in 2025
Monthly meetings - attendance varies from 50 to 85. Each month except July and December there is an educational clinic on a model railroading subject, usually presented by a member, occasionally by a visitor. Also a "show and tell" with members bringing projects such as buildings, cars or engines to show their work and explain it to attendees.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 36
- Transparency & Controls: 82
- Sustainability: 8
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 57.3%; rating input score 57
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: -15.5% per year; rating input score 0; 23rd percentile among comparable filings
- Revenue growth: -10.3% per year; rating input score 0; 24th percentile among comparable filings
- Asset growth: 3.6% per year; rating input score 100; 51st percentile among comparable filings
Details
- Where the money goes: 57.3% of revenue deployed
- Governance: Filed governance answers
- Accomplishments: 6 filed program accomplishments · $9K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 7 filing years from 2019 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: Mission deployment rate scored 57/100.
- Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.