Civic Intelligence

N Scale Enthusiast Inc

EIN 46-0463956 • 501(c)7 • Talent, OR

Profile

Recreational and social club dedicated to collecting, commemorating, and preserving n scale model railroading. Six magazine issues are published annually and distributed to approximately 1,200 members.

Refreshing map…

351 Rogue River ParkwayTalent, OR 97540

nscaleenthusiast.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

50th percentile

0.02x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

51st percentile

2.8%

Faster asset growth than 51% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

20%

Faster revenue growth than 79% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$368,311

Up $10,136 (+2.8%) from 2023

Liabilities

Down

$7,026

Down $36,031 (-84%) from 2023

Net Assets

Up

$361,285

Up $46,167 (+15%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin70th percentile

Revenue

Up

$325,291

Up $54,462 (+20%) from 2023

Expenses

Down

$279,124

Down $4,149 (-1.5%) from 2023

Net Income

Up

$46,167

Up $58,611 (+471%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2010: $160,173Liabilities 2010: $62,842Net Assets 2010: $97,3312010Assets 2011: $208,614Liabilities 2011: $0Net Assets 2011: $208,6142011Assets 2012: $151,823Liabilities 2012: $0Net Assets 2012: $151,8232012Assets 2013: $143,551Liabilities 2013: $0Net Assets 2013: $143,5512013Assets 2014: $161,803Liabilities 2014: $28,061Net Assets 2014: $133,7422014Assets 2015: $145,473Liabilities 2015: $21,096Net Assets 2015: $124,3772015Assets 2016: $179,124Liabilities 2016: $27,242Net Assets 2016: $151,8822016Assets 2017: $145,398Liabilities 2017: $35,666Net Assets 2017: $109,7322017Assets 2018: $137,555Liabilities 2018: $26,400Net Assets 2018: $111,1552018Assets 2019: $176,285Liabilities 2019: $37,847Net Assets 2019: $138,4382019Assets 2020: $251,787Liabilities 2020: $29,877Net Assets 2020: $221,9102020Assets 2021: $331,026Liabilities 2021: $74,710Net Assets 2021: $256,3162021Assets 2022: $348,637Liabilities 2022: $21,075Net Assets 2022: $327,5622022Assets 2023: $358,175Liabilities 2023: $43,057Net Assets 2023: $315,1182023Assets 2024: $368,311Liabilities 2024: $7,026Net Assets 2024: $361,2852024

Highlighted filing

2024

Assets$368,311
Liabilities$7,026
Net Assets$361,285
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $210,962Expenses 2010: $262,123Net Income 2010: -$51,1612010Revenue 2011: $324,362Expenses 2011: $276,018Net Income 2011: $48,3442011Revenue 2012: $265,226Expenses 2012: $322,017Net Income 2012: -$56,7912012Revenue 2013: $276,774Expenses 2013: $285,046Net Income 2013: -$8,2722013Revenue 2014: $314,848Expenses 2014: $324,657Net Income 2014: -$9,8092014Revenue 2015: $303,232Expenses 2015: $312,597Net Income 2015: -$9,3652015Revenue 2016: $286,383Expenses 2016: $258,878Net Income 2016: $27,5052016Revenue 2017: $268,374Expenses 2017: $310,524Net Income 2017: -$42,1502017Revenue 2018: $258,241Expenses 2018: $256,818Net Income 2018: $1,4232018Revenue 2019: $301,869Expenses 2019: $274,586Net Income 2019: $27,2832019Revenue 2020: $262,712Expenses 2020: $179,240Net Income 2020: $83,4722020Revenue 2021: $208,253Expenses 2021: $173,847Net Income 2021: $34,4062021Revenue 2022: $343,080Expenses 2022: $271,834Net Income 2022: $71,2462022Revenue 2023: $270,829Expenses 2023: $283,273Net Income 2023: -$12,4442023Revenue 2024: $325,291Expenses 2024: $279,124Net Income 2024: $46,1672024

Highlighted filing

2024

Revenue$325,291
Expenses$279,124
Net Income$46,167
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$368,311
Liabilities
$7,026
Net assets
$361,285
Revenue
$325,291
Expenses
$279,124
Net income
$46,167
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.68$0.07$3.61$3.25$2.79$0.46
2023Summary only. Only limited summary data is available for this year.$3.58$0.43$3.15$2.71$2.83$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$0.21$3.28$3.43$2.72$0.71
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.75$2.56$2.08$1.74$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.30$2.22$2.63$1.79$0.83
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.38$1.38$3.02$2.75$0.27
2018Summary only. Only limited summary data is available for this year.$1.38$0.26$1.11$2.58$2.57$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.36$1.10$2.68$3.11$0.42
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.27$1.52$2.86$2.59$0.28
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.21$1.24$3.03$3.13$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.62$0.28$1.34$3.15$3.25$0.10
2013Summary only. Only limited summary data is available for this year.$1.44$0.00$1.44$2.77$2.85$0.08
2012Summary only. Only limited summary data is available for this year.$1.52$0.00$1.52$2.65$3.22$0.57
2011Summary only. Only limited summary data is available for this year.$2.09$0.00$2.09$3.24$2.76$0.48
2010Summary only. Only limited summary data is available for this year.$1.60$0.63$0.97$2.11$2.62$0.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$584,537
Mission and Program Overview

Mission

Recreational and social club dedicated to collecting, commemorating, and preserving n scale model railroading. Six magazine issues are published annually and distributed to approximately 1,200 members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$315,118$361,285▲ $46,167
Cash and Non-Interest-Bearing Accounts$270,591$315,553▲ $44,962
Inventories for Sale or Use$78,006$45,717▼ $32,289
Prepaid Expenses and Deferred Charges$6,010$3,983▼ $2,027
Land, Buildings, and Equipment, Net$3,568$3,058▼ $510
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$358,175$368,311▲ $10,136
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$3,535-
Other Liabilities$43,057$3,491▼ $39,566
Total Liabilities$43,057$7,026▼ $36,031
Net Assets / Fund Balance
Total Net Assets Fund Balance$315,118$361,285▲ $46,167
Total Liabilities and Net Assets / Fund Balance$358,175$368,311▲ $10,136

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,058$3,995$7,053
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
George JohnsonChairman
Collin ReinhartDirector
Dick OllendorfDirector
Doug HickmanDirector
Eleanor ArmstrongDirector
Fred HoxsieDirector
Paul GrafDirector
Eric SmithSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$176,691
Investment Income
$0
Other Revenue
$148,600
Change in Net Assets
$46,167
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$279,124
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$48,126--$48,126
Other Expenses$26,135--$26,135
Fees for Services Accounting$14,460--$14,460
Insurance$5,096--$5,096
Travel$4,195--$4,195
Fees for Services Other$2,498--$2,498
Advertising$1,302--$1,302
Depreciation Depletion$510--$510
Total Functional Expenses$279,124$0$0$279,124
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-DirectorPurchase InventoryNo$259,246
-DirectorPrinting ServicesNo$97,216

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Convention Deposits$3,491
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Board review prior to filing”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
N Scale Enthusiast Inc
EIN
46-0463956
Phone
5415351755
Address
351 ROGUE RIVER PARKWAY, TALENT, OR 97540

Signing Officer

Name
Eric Smith
Title
Secretary
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
25

Preparer

Firm
Rwb and Co
Address
670 SUPERIOR CT STE 106, MEDFORD, OR 97504
Preparer
Richard W Brewster CPA
Phone
5417731885
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“BANK FEES: Column (A) - Total = $65; Column (B) - Program Services = $65; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DONATIONS MADE: Column (A) - Total = $6095; Column (B) - Program Services = $6095; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MERCHANT SERVICE FEES: Column (A) - Total = $15782; Column (B) - Program Services = $15782; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MISCELLANEOUS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PURCHASES - CONVENTION: Column (A) - Total = $529; Column (B) - Program Services = $529; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“RAFFEL: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SOFTWARE FEES: Column (A) - Total = $1019; Column (B) - Program Services = $1019; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SUPPLIES: Column (A) - Total = $10933; Column (B) - Program Services = $10933; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TAXES & FEES: Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TELEPHONE & INTERNET: Column (A) - Total = $2394; Column (B) - Program Services = $2394; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“WEBSITE: Column (A) - Total = $11259; Column (B) - Program Services = $11259; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Raw XML Appendix395 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03535
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0RECREATIONAL AND SOCIAL CLUB DEDICATED TO COLLECTING, COMMEMORATING, AND PRESERVING N SCALE MODEL RAILROADING. SIX MAGAZINE ISSUES ARE PUBLISHED ANNUALLY AND DISTRIBUTED TO APPROXIMATELY 1,200 MEMBERS.
IRS990/AdvertisingGrp/ProgramServicesAmt01302
IRS990/AdvertisingGrp/TotalAmt01302
IRS990/AllOtherExpensesGrp/ProgramServicesAmt048126
IRS990/AllOtherExpensesGrp/TotalAmt048126
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0ERIC SMITH
IRS990/BooksInCareOfDetail/PhoneNum05415351755
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0351 ROGUE RIVER PARKWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0TALENT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097540
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0270591
IRS990/CashNonInterestBearingGrp/EOYAmt0315553
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0259246
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0279124
IRS990/CYOtherRevenueAmt0148600
IRS990/CYProgramServiceRevenueAmt0176691
IRS990/CYRevenuesLessExpensesAmt046167
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0279124
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0325291
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0510
IRS990/DepreciationDepletionGrp/TotalAmt0510
IRS990/Desc0RECREATIONAL AND SOCIAL CLUB DEDICATED TO COLLECTING, COMMEMORATING, AND PRESERVING N SCALE MODEL RAILROADING. SIX MAGAZINE ISSUES ARE PUBLISHED ANNUALLY AND DISTRIBUTED TO APPROXIMATELY 1,200 MEMBERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0179327
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt014460
IRS990/FeesForServicesAccountingGrp/TotalAmt014460
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IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02498
IRS990/FeesForServicesOtherGrp/TotalAmt02498
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt610.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt710.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/PersonNm0ERIC SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm1GEORGE JOHNSON
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IRS990/Form990PartVIISectionAGrp/PersonNm4DICK OLLENDORF
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IRS990/Form990PartVIISectionAGrp/PersonNm6DOUG HICKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7COLLIN REINHART
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0584537
IRS990/GrossSalesOfInventoryAmt0407846
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
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IRS990/InsuranceGrp/TotalAmt05096
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt078006
IRS990/InventoriesForSaleOrUseGrp/EOYAmt045717
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03995
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03568
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03058
IRS990/LandBldgEquipCostOrOtherBssAmt07053
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0RECREATIONAL AND SOCIAL CLUB DEDICATED TO COLLECTING, COMMEMORATING, AND PRESERVING N SCALE MODEL RAILROADING. SIX MAGAZINE ISSUES ARE PUBLISHED ANNUALLY AND DISTRIBUTED TO APPROXIMATELY 1,200 MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0315118
IRS990/NetAssetsOrFundBalancesEOYAmt0361285
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0148600
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0148600
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1ANNUAL CONVENTION
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3TOUR COSTS
IRS990/OtherExpensesGrp/ProgramServicesAmt097216
IRS990/OtherExpensesGrp/ProgramServicesAmt144744
IRS990/OtherExpensesGrp/ProgramServicesAmt234842
IRS990/OtherExpensesGrp/ProgramServicesAmt326135
IRS990/OtherExpensesGrp/TotalAmt097216
IRS990/OtherExpensesGrp/TotalAmt144744
IRS990/OtherExpensesGrp/TotalAmt234842
IRS990/OtherExpensesGrp/TotalAmt326135
IRS990/OtherLiabilitiesGrp/BOYAmt043057
IRS990/OtherLiabilitiesGrp/EOYAmt03491
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06010
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03983
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ADVERTISING INCOME
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2DUES INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1112181
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt259810
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1112181
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt259810
IRS990/ProgSrvcAccomActy2Grp/Desc0HOST ANNUAL CONVENTION DEDICATED TO COLLECTING, COMMEMORATING, AND PRESERVING N SCALE MODEL RAILROADING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt099797
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0283273
IRS990/PYOtherRevenueAmt091819
IRS990/PYProgramServiceRevenueAmt0179010
IRS990/PYRevenuesLessExpensesAmt0-12444
IRS990/PYTotalExpensesAmt0283273
IRS990/PYTotalRevenueAmt0270829
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt046167
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0315118
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0361285
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03058
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03995
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07053
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03491
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED CONVENTION DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03058
IRS990ScheduleD/TotalLiabilityAmt03491
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0MICRO-TRAIN LINES CO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1GHP MEDIA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0259246
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt197216
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PURCHASE INVENTORY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1PRINTING SERVICES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BANK FEES: Column (A) - Total = $65; Column (B) - Program Services = $65; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DONATIONS MADE: Column (A) - Total = $6095; Column (B) - Program Services = $6095; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MERCHANT SERVICE FEES: Column (A) - Total = $15782; Column (B) - Program Services = $15782; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PURCHASES - CONVENTION: Column (A) - Total = $529; Column (B) - Program Services = $529; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7RAFFEL: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SOFTWARE FEES: Column (A) - Total = $1019; Column (B) - Program Services = $1019; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SUPPLIES: Column (A) - Total = $10933; Column (B) - Program Services = $10933; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10TAXES & FEES: Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11TELEPHONE & INTERNET: Column (A) - Total = $2394; Column (B) - Program Services = $2394; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12WEBSITE: Column (A) - Total = $11259; Column (B) - Program Services = $11259; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0358175
IRS990/TotalAssetsEOYAmt0368311
IRS990/TotalAssetsGrp/BOYAmt0358175
IRS990/TotalAssetsGrp/EOYAmt0368311
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0279124
IRS990/TotalFunctionalExpensesGrp/TotalAmt0279124
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt043057
IRS990/TotalLiabilitiesEOYAmt07026
IRS990/TotalLiabilitiesGrp/BOYAmt043057
IRS990/TotalLiabilitiesGrp/EOYAmt07026
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0315118
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0361285
IRS990/TotalProgramServiceExpensesAmt0279124
IRS990/TotalProgramServiceRevenueAmt0176691
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0325291
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0325291
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0358175
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0368311
IRS990/TravelGrp/ProgramServicesAmt04195
IRS990/TravelGrp/TotalAmt04195
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0351 ROGUE RIVER PARKWAY
IRS990/USAddress/CityNm0TALENT
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097540
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0NSCALEENTHUSIAST.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0N SCALE ENTHUSIAST INC
ReturnHeader/Filer/BusinessNameControlTxt0NSCA
ReturnHeader/Filer/EIN0460463956
ReturnHeader/Filer/PhoneNum05415351755
ReturnHeader/Filer/USAddress/AddressLine1Txt0351 ROGUE RIVER PARKWAY
ReturnHeader/Filer/USAddress/CityNm0TALENT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097540
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0134227421
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RWB AND CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0670 SUPERIOR CT STE 106
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEDFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097504
ReturnHeader/PreparerPersonGrp/PhoneNum05417731885
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD W BREWSTER CPA
ReturnHeader/ReturnTs02025-11-11T16:48:46-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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