Train Mountain Institute

Nonprofit profile at a glance

EIN
274031025
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-N 2012
Location
Chiloquin, OR, USA
Phone
5417833030
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$875,299
Expenses
$636,700
Assets
$3,717,220
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JERALD CRANE (PRESIDENT)

People named in this filing

  • JERALD CRANE (PRESIDENT)
  • MARK FLITTON (SECRETARY)
  • DAVID WATERSTREET (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To deliver railroad education and provide facilities for others to learn about railroading using train mountain which has the world's largest ride-on model railroad with over 36 miles of 7.5" guage track on 2,200 acres, and a railroad museum with over 75 full sized railroad cars including the world's largest collection of cabooses.

What it reported doing in 2025

Railroad education facility - operated and maintained train mountain, a two mile by four mile (2,200 acre) train park with over thirty-six miles of 7.5" gauge ride-on model railroad track.railroad museum - maintained the world's largest collection of full sized cabooses and thirty eight other full sized cars, including four snow plows. Continued a restoration program to maintain the collection.railroad education - enabled klamath & western railroad to give train rides to the public every saturday from memorial day through labor day. Held a four-day "operations meet" to teach how railroads operate trains to move passengers and freight. Hosted approximately 7,000 visitors and thirty visiting groups. Hosted the ride on railroad hobby's once every three year meet with over 1,800 attendees from all over the world. Provided walking and train tours of our museum for drop in vacationing tourists.railroad library - obtained and maintained an extensive library on railroading and 7.5" gauge model railroading.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 55
  • Accountability: 82
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.6%; rating input score 72
  • Program expense ratio: 90.8%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 27.3%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 5.84; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 7.8% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 14.8% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 71.6% of revenue deployed · 90.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $578K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 8 filing years from 2018 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.