Liabilities / Assets
63rd percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 46-1987555 • Roseburg, OR
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
63rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
66th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Using 2024 Form 990PF data because the latest 2025 filing does not report standard financial totals.
Assets
Up$1,997
Up $589 (+42%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$1,997
Up $589 (+42%) from 2023
Revenue
Up$13,005
Up $2,887 (+29%) from 2023
Expenses
Up$12,416
Up $1,179 (+10%) from 2023
Net Income
Up$589
Up $1,708 (+153%) from 2023
Most recent year
2025 • Form 990PFDetailed filing. Detailed filing data is available for this year.
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Charles Lee | President | - | $0 | - | - |
| Bill Howitt | Vice President | - | $0 | - | - |
| Lachlan MacKinnon | Secretary/Treasuter | - | $0 | - | - |
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| AccountingFeesSchedule/AccountingFeesDetail/Amt | 0 | 250 |
| AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt | 0 | Michelle Waggoner Tax |
| IRS990PF/AnalysisOfRevenueAndExpenses/AccountingFeesRevAndExpnssAmt | 0 | 250 |
| IRS990PF/AnalysisOfRevenueAndExpenses/CapGainNetIncmNetInvstIncmAmt | 0 | 0 |
| IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidDsbrsChrtblAmt | 0 | 0 |
| IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidRevAndExpnssAmt | 0 | 0 |
| IRS990PF/AnalysisOfRevenueAndExpenses/ContriRcvdRevAndExpnssAmt | 0 | 13047 |
| IRS990PF/AnalysisOfRevenueAndExpenses/ExcessRevenueOverExpensesAmt | 0 | -483 |
| IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt | 0 | 0 |
| IRS990PF/AnalysisOfRevenueAndExpenses/OccupancyRevAndExpnssAmt | 0 | 12486 |
| IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesRevAndExpnssAmt | 0 | 794 |
| IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesDsbrsChrtblAmt | 0 | 0 |
| IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesNetInvstIncmAmt | 0 | 0 |
| IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesRevAndExpnssAmt | 0 | 13530 |
| IRS990PF/AnalysisOfRevenueAndExpenses/TotalNetInvstIncmAmt | 0 | 0 |
| IRS990PF/AnalysisOfRevenueAndExpenses/TotalRevAndExpnssAmt | 0 | 13047 |
| IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt | 0 | 0 |
| IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt | 0 | 0 |
| IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt | 0 | 13530 |
| IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt | 0 | -483 |
| IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt | 0 | 1514 |
| IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesBOYAmt | 0 | 1997 |
| IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt | 0 | 1514 |
| IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt | 0 | 0 |
| IRS990PF/FMVAssetsEOYAmt | 0 | 0 |
| IRS990PF/Form990PFBalanceSheetsGrp/CapitalStockBOYAmt | 0 | 1897 |
| IRS990PF/Form990PFBalanceSheetsGrp/CapitalStockEOYAmt | 0 | 1414 |
| IRS990PF/Form990PFBalanceSheetsGrp/CashBOYAmt | 0 | 1997 |
| IRS990PF/Form990PFBalanceSheetsGrp/CashEOYAmt | 0 | 1514 |
| IRS990PF/Form990PFBalanceSheetsGrp/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningBOYAmt | 0 | 100 |
| IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningEOYAmt | 0 | 100 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt | 0 | 1997 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt | 0 | 1514 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt | 0 | 0 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt | 0 | 1997 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt | 0 | 1514 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt | 0 | 1997 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt | 0 | 1514 |
| IRS990PF/MethodOfAccountingCashInd | 0 | X |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt | 0 | NONE |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt | 0 | NONE |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 002.00 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 002.00 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 002.00 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt | 0 | 0 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt | 1 | 0 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt | 2 | 0 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm | 0 | Charles Lee |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm | 1 | Bill Howitt |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm | 2 | Lachlan MacKinnon |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt | 0 | President |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt | 1 | Vice President |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt | 2 | Secretary/Treasuter |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt | 0 | 1224 NE Walnut St PMB 495 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt | 1 | 1224 NE Walnut St PMB 495 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt | 2 | 1842 NW Oerding Ave |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm | 0 | Roseburg |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm | 1 | Roseburg |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm | 2 | Roseburg |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd | 1 | OR |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd | 2 | OR |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd | 0 | 97470 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd | 1 | 97470 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd | 2 | 97471 |
| IRS990PF/Organization501c3ExemptPFInd | 0 | X |
| IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd | 0 | false |
| IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd | 0 | false |
| IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd | 0 | false |
| IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd | 0 | false |
| IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd | 0 | true |
| IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd | 0 | false |
| IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm | 0 | Lachlan MacKinnon |
| IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt | 0 | 1224 NE Walnut St PMB 495 |
| IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm | 0 | Roseburg |
| IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd | 0 | OR |
| IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd | 0 | 97470 |
| IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd | 0 | false |
| IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd | 0 | OR |
| IRS990PF/StatementsRegardingActyGrp/PhoneNum | 0 | 5416777172 |
| IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd | 0 | false |
| IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt | 0 | N/A |
| IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt | 0 | N/A |
| IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt | 0 | 0 |
| IRS990PF/SumOfProgramRelatedInvstGrp/Description1Txt | 0 | N/A |
| IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd | 0 | false |
| IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd | 0 | false |
| IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd | 0 | false |
| IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd | 0 | false |
| IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd | 0 | false |
| IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd | 0 | false |
| IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd | 0 | false |
| IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd | 0 | false |
| IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd | 0 | false |
| IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd | 0 | false |
| IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt | 0 | 0 |
| IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | 1 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm | 0 | Lachlan MacKinnon |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt | 0 | 1842 NW Oerding Ave |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm | 0 | Roseburg |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd | 0 | OR |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd | 0 | 97471 |
| IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | 8500 |
| IRS990ScheduleB/GeneralRuleInd | 0 | X |
| IRS990ScheduleB/Organization501c3ExemptPFInd | 0 | X |
| OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc | 0 | OR Dept of Justice |
| OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc | 1 | Insurance |
| OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc | 2 | OR Secretary of State Corp Division |
| OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc | 3 | PM Box Rent |
| OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt | 0 | 20 |
| OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt | 1 | 599 |
| OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt | 2 | 50 |
| OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt | 3 | 125 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Lachlan MacKinnon |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Umpqua Valley Model Railroad Club |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UMPQ |
| ReturnHeader/Filer/EIN | 0 | 461987555 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1224 NE Walnut Street APT 495 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Roseburg |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97470 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 200737936 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Michelle Waggoner Tax OR#5111C |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 80 Sherry Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Winston |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97496 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5416791181 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Michelle Waggoner |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-03-04T09:39:43-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990PF |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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