Sumpter Valley Railroad Restoration Inc

Analysis

Sumpter Valley Railroad Restoration Inc is a registered charity in United States, based in Baker City, OR. It received its IRS tax-exemption ruling in June 1976, 50 years ago. Its declared purposes cover arts, culture and humanities, which this site groups under arts, culture, heritage and science. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Sumpter Valley Railroad Restoration Inc reported income of $221k and spending of $127k, leaving 43% of income unspent that year. Across the 5 years on record, from December 2019 to December 2023, income fell from $282k to $221k (-22%), an average of -6.0% a year. The sharpest change came in the year to December 2021, when income rose by 170%. Over the whole period it spent 74% of the income it received.

Among 45,478 United States charities whose main cause is arts, culture, heritage and science and that reported income, Sumpter Valley Railroad Restoration Inc sits at the 62nd percentile: it is larger than about 62% of them. Against every charity in United States with reported income it ranks in the 56th percentile, and in the 56th percentile within OR. Charities of a similar size with the same main cause include Jacksonville Scottish Highland Games Inc ($221k), Kooyrigs Inc ($221k) and Indian Music Society of Houston ($221k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 31% and program service revenue 51% of the total. At year end it held assets of $1.0m against liabilities of $21k, net assets of $1.0m.