Sumpter Valley Railroad
Legal name: Sumpter Valley Railroad Restoration Inc
Nonprofit profile at a glance
- EIN
- 930658352
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Baker City, Oregon, USA
- Phone
- (541) 894-2268
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Historical Societies & Historic Preservation
Reported finances
- Revenue
- $251,632
- Expenses
- $190,690
- Assets
- $1,100,073
- Liabilities
- $19,601
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Caden Wood (Vice President)
- John Derderian (President)
People named in this filing
- Caden Wood (Vice President)
- Loretta Henry (Treasurer)
- John Derderian (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
Sumpter Valley Railroad is Oregon’s only narrow-gauge, steam-powered railroad.
What it reported doing in 2024
Statement of tax exempt purpose of Sumpter Valley Railroad Restoration, Inc.The primary purpose of the Sumpter Valley Railroad Restoration, Inc. is to acquire, retore and operate portions of the former narrow logging operation of the Sumpter Valley Railway Company, and related logging companies. As part of that charge, education of our youth in the field of steam railroad operation is a paramount concern to us. To that end, we offer area schools the opportunity for their children to visit our site, participate in a train ride, learn how a steam locomotive works and how this equipment was used in the early days of logging in Eastern Oregon. We also offer the adult population the ability to 'step back in time and witness the operation of a steam railroad. We have a complete narration of our train ride, one that not only gives a good, safe perspective, but an excellent history lesson on steam trains, and the operation of the Sumpter Valley Railway Company of old.Planning is in progress to install a loop track at the end near the Sumpter Valley Dredge Heritage State Park to better serve the public and our operations. We will continue to be an active partner with the State of Oregon and the City of Sumpter.As is the case each year, we make strides forward, and continue to grow in membership and volunteers. Every one of our volunteers are proud of their participation, and are eager to talk railroads with our visitors, both young and old.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 92
- Accountability: 30
- Sustainability: 74
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.6%; rating input score 79
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th 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: 24.2%; rating input score 78; 78th percentile among comparable filings
- Total-asset coverage ratio: 5.77; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -1.9% per year; rating input score 0; 24th percentile among comparable filings
- Revenue growth: 4.8% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings
Details
- What they do: 7 programs and campaigns described on the official site · 3 operating locations identified
- Where the money goes: 78.6% of revenue deployed · 100% of spending went to programs
- Governance: 0 of 9 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $191K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 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.
- High — Accountability: Independent voting board scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.