San Bernardino Railroad Historical Society Inc

Nonprofit profile at a glance

EIN
330213436
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
San Bernardino, CA, USA
Phone
5629643705
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$70,798
Expenses
$58,425
Assets
$777,673
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • ALEX GILLMAN (DIRECTOR/VICE PRESIDENT)
  • FREDRICK HILL (DIRECTOR/PRESIDENT)

People named in this filing

  • MATHEW CASFORD (DIRECTOR/OPERATIONS MANAGE)
  • ALEX GILLMAN (DIRECTOR/VICE PRESIDENT)
  • FREDRICK HILL (DIRECTOR/PRESIDENT)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the sbrhs shall be to engage in the acquisition, preservation, conservation, restoration, public exhibition, operation, documentation and interpretation of santa fe railroad history, artifacts and equipment.

What it reported doing in 2024

The society organized and sponsored the largest railroad safety event in more than a decade, as a part of rail safety month presented by san bernardino railroad historical society (sbrhs) with presenting partners los angeles union station, metro, metrolink, and amtrak. This free, two-day event took place on at los angeles union station on saturday, september 21 and sunday, september 22, 2024. Historic, 1927-built steam locomotive, santa fe 3751, headlined the event and was joined by some of the most modern metrolink and amtrak passenger train equipment. Along with the railroad equipment, information booths provided a unique educational opportunity for attendees to learn about the size, scale, and speed of trains and learn new ways to be safe around railroad tracks.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 69
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.6%; rating input score 69
  • Program expense ratio: 82.5%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 17.5%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 13.31; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 39th percentile among comparable filings

Details

  • Where the money goes: 68.6% of revenue deployed · 82.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $48K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • 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 — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.