Oregon Coast Scenic Railroad
Oregon Coast Scenic Railroad shows strong asset growth and no reported officer compensation, despite occasional operating deficits.
EIN: 201834570 · Tillamook, OR · NTEE: A80 · Updated: 2026-03-28
About Oregon Coast Scenic Railroad
Oregon Coast Scenic Railroad (EIN: 201834570) is a nonprofit organization based in Tillamook, OR, classified under NTEE code A80. The organization reported total revenue of $2.1M and total assets of $1.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Oregon Coast Scenic Railroad's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Oregon Coast Scenic Railroad with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Oregon Coast Scenic Railroad allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation, which is highly favorable for a nonprofit of its size with current revenue exceeding $2 million.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Oregon Coast Scenic Railroad's IRS 990 filings:
- Expenses exceeded revenue in multiple recent periods (e.g., 2023, 2021), indicating potential operating deficits.
- Liabilities have been substantial and at times exceeded assets (e.g., 2023: assets $1,059,992, liabilities $1,192,803).
Strengths
The following positive indicators were identified for Oregon Coast Scenic Railroad:
- Consistent reporting of 0% officer compensation across all filings, indicating strong financial stewardship.
- Significant growth in assets over the past decade, from $165,451 in 2015 to $1,535,009 currently.
- Clear alignment between the organization's name, NTEE code (A80 - Museums, Historical Societies), and presumed mission.
- Strong revenue growth in recent years, with latest revenue at $2,052,096.
Frequently Asked Questions about Oregon Coast Scenic Railroad
Is Oregon Coast Scenic Railroad a good charity?
Based on the available data, Oregon Coast Scenic Railroad appears to be a good charity. It demonstrates strong asset growth, a clear mission aligned with its NTEE code, and a highly transparent approach to executive compensation with 0% reported.
Why did expenses exceed revenue in 2023 and 2021?
In 2023, expenses ($1,997,078) exceeded revenue ($1,760,897) by over $236,000. Similarly, in 2021, expenses ($1,298,529) surpassed revenue ($971,689) by over $326,000. This could be due to significant capital expenditures, one-time projects, or operational challenges in those specific years. Further investigation into their financial statements would be needed to understand the exact reasons.
How has the organization managed its liabilities?
Liabilities have fluctuated significantly, peaking at $1,368,292 in 2021 and remaining high at $1,192,803 in 2023. While assets have grown, the high level of liabilities relative to assets in some periods (e.g., 2023: assets $1,059,992 vs. liabilities $1,192,803) warrants attention to ensure long-term financial stability.
Filing History
IRS 990 filing history for Oregon Coast Scenic Railroad showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Oregon Coast Scenic Railroad's revenue has grown by 393.6%, moving from $357K to $1.8M. Total assets increased by 434.8% over the same period, from $198K to $1.1M. Total functional expenses rose by 665.5%, from $261K to $2.0M. In its most recent filing year (2023), Oregon Coast Scenic Railroad reported a deficit of $236K, with expenses exceeding revenue. The organization holds $1.2M in liabilities against $1.1M in assets (debt-to-asset ratio: 112.5%), resulting in net assets of $-132,811.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $1.8M | $2.0M | $1.1M | $1.2M | — | — |
| 2022 | $1.6M | $1.6M | $1.3M | $1.2M | — | View 990 |
| 2021 | $972K | $1.3M | $1.1M | $1.4M | — | View 990 |
| 2020 | $701K | $713K | $756K | $668K | — | View 990 |
| 2019 | $770K | $747K | $265K | $165K | — | View 990 |
| 2018 | $944K | $1.1M | $280K | $203K | — | View 990 |
| 2017 | $913K | $919K | $327K | $138K | — | View 990 |
| 2016 | $641K | $611K | $326K | $131K | — | View 990 |
| 2015 | $449K | $442K | $165K | $0 | — | View 990 |
| 2014 | $416K | $368K | $172K | $13K | — | View 990 |
| 2013 | $367K | $427K | $124K | $13K | — | View 990 |
| 2012 | $313K | $316K | $183K | $13K | — | View 990 |
| 2011 | $357K | $261K | $198K | $25K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.8M, expenses of $2.0M, and assets of $1.1M (revenue +10.1% year-over-year).
- 2022: Revenue of $1.6M, expenses of $1.6M, and assets of $1.3M (revenue +64.6% year-over-year).
- 2021: Revenue of $972K, expenses of $1.3M, and assets of $1.1M (revenue +38.6% year-over-year).
- 2020: Revenue of $701K, expenses of $713K, and assets of $756K (revenue -9.0% year-over-year).
- 2019: Revenue of $770K, expenses of $747K, and assets of $265K (revenue -18.5% year-over-year).
- 2018: Revenue of $944K, expenses of $1.1M, and assets of $280K (revenue +3.5% year-over-year).
- 2017: Revenue of $913K, expenses of $919K, and assets of $327K (revenue +42.5% year-over-year).
- 2016: Revenue of $641K, expenses of $611K, and assets of $326K (revenue +42.8% year-over-year).
- 2015: Revenue of $449K, expenses of $442K, and assets of $165K (revenue +8.0% year-over-year).
- 2014: Revenue of $416K, expenses of $368K, and assets of $172K (revenue +13.1% year-over-year).
- 2013: Revenue of $367K, expenses of $427K, and assets of $124K (revenue +17.3% year-over-year).
- 2012: Revenue of $313K, expenses of $316K, and assets of $183K (revenue -12.2% year-over-year).
- 2011: Revenue of $357K, expenses of $261K, and assets of $198K.
Data Sources and Methodology
This transparency report for Oregon Coast Scenic Railroad is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.