Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
NATIONAL RAILWAY HISTORICAL SOCIETY INC
Employer identification number
23-7053004
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2012.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2011.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
511,721
763,235
515,131
499,516
451,553
2,741,156
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
73,423
304,368
44,301
47,169
500,079
969,340
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
585,144
1,067,603
559,432
546,685
951,632
3,710,496
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
67,427
293,659
361,086
c
Add lines 7a and 7b..
67,427
293,659
361,086
8
Public support (Subtract line 7c from line 6.)
3,349,410
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
585,144
1,067,603
559,432
546,685
951,632
3,710,496
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
14,442
3,252
7,625
13,310
11,680
50,309
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
14,442
3,252
7,625
13,310
11,680
50,309
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
599,586
1,070,855
567,057
559,995
963,312
3,760,805
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
89.060 %
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
78.660 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
1.000 %
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
2.000 %
19a
33 1/3% support tests—2012.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2011.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
NATIONAL RAILWAY HISTORICAL SOCIETY INC
Employer identification number
23-7053004
Identifier
Return Reference
Explanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
GRANTS SINCE 1994, THE NATIONAL RAILWAY HISTORICAL SOCIETY HAS AWARDED GRANTS FOR PROJECTS THAT PRESERVE, RESEARCH, EDUCATE, OR PUBLISH RAILWAY HISTORY. EXAMPLE PROJECTS INCLUDE RAILROAD STRUCTURE AND EQUIPMENT STABILIZATION, MECHANICAL REPAIRS, PRESERVATION AND RESTORATION, BOOK PUBLICATION, CATALOGING OF ARCHIVAL MATERIALS, AND ORAL HISTORY PRODUCTIONS. THE PROGRAM IS OPEN TO NRHS CHAPTERS AND OTHER 501C3 TAX EXEMPT ORGANIZATIONS. THE MAXIMUM AWARD IS 5,000 PER YEAR PER PROJECT. MEMBERSHIP RECORDS MEMBERSHIP RECORDS EXPENSES INCLUDE THOSE RELATED TO MAINTAINING A DATABASE OF THE MEMBERS OF THE SOCIETY AND OF EACH CHAPTER OF THE SOCIETY AS WELL AS THOSE FOR PREPARING AND DISTRIBUTING DUES BILLS INCLUDING CHAPTER DUES, MAILING ENVELOPES AND OTHER DUES RENEWALS AND DONATION SOLICITATION MATERIAL. ALSO INCLUDES EXPENSES RELATED THE USE OF THE DATABASE TO SUPPORT PROGRAM SERVICE ACTIVITIES SUCH AS PUBLICATIONS. OTHER EXPENSES INCLUDE THOSE RELATED TO THE NRHS LIBRARY, TRAVEL EXPENSES AND MISCELLANEOUS PROGRAM SERVICES. THE NRHS LIBRARIES CONTAIN A LARGE COLLECTION OF RAILROAD BOOKS, VIDEO TAPES, FILMS, AND ARCHIVAL MATERIAL. LIBRARY EXPENSES INCLUDE THOSE FOR OPERATING THE LIBRARY, ACQUIRING AND PRESERVING HISTORIC BOOKS, JOURNALS, FILMS, VIDEO TAPES AND OTHER MATERIALS RELATED TO RAILWAY HISTORY. PERMANENT EQUIPMENT USED IN THE LIBRARIES INCLUDES FIRE PROOF STORAGE CABINETS. THE LIBRARY MATERIALS ARE CURRENTLY STORED IN THREE RIVERS, MASS AND PHILLIPSBURG, NJ. TRAVEL EXPENSES INCLUDE THOSE TO ARRANGE ANNUAL CONVENTION WITH ATTENDANCE OF UP TO 900 MEMBERS AND GENERAL PUBLIC. TRAVEL EXPENSES ALSO INCLUDE THOSE INCURRED TO PROVIDE TECHNICAL CONSULTATION SERVICES TO THE VOLUNTEER LEADERS OF THE SOCIETY'S CHAPTERS. MISCELLANEOUS EXPENSES INCLUDE AWARDS AND RECOGNITION PLAQUES TO RAILWAYS, MEMBERS AND GENERAL PUBLIC BY THE SOCIETY AND ALSO TRAINING MATERIALS FOR USE BY THE SOCIETY'S CHAPTERS AND OTHER VARIOUS EXPENSES.
RELATED PARTY INFORMATION AMONG OFFICERS
FORM 990, PAGE 6, PART VI, LINE 2
MARK LAZUR HARLA LAZUR DIRECTOR DIRECTOR HUSBAND & WIFE GREGORY P. MOLLOY G. PATRICK MOLLOY PRESIDENT DIRECTOR 1ST COUSINS DONALD WINTER CHRISTINE WINTER DIRECTOR DIRECTOR HUSBAND & WIFE
CLASSES OF MEMBERS OR STOCKHOLDERS
FORM 990, PAGE 6, PART VI, LINE 6
NRHS HAS MEMBERS WHO ELECT THE PRESIDENT, VICE PRESIDENT AND MEMBERS OF THE GOVERNING BODY/ BOARD OF DIRECTORS BY MAIL. THE SECRETARY AND TREASURER ARE ELECTED BY THE BOARD OF DIRECTORS.
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
NRHS HAS MEMBERS WHO ELECT THE PRESIDENT, VICE PRESIDENT AND MEMBERS OF THE GOVERNING BODY/ BOARD OF DIRECTORS BY MAIL. THE SECRETARY AND TREASURER ARE ELECTED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS OF THE SOCIETY MEETS AT LEAST FOUR TIMES A YEAR. AN EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS EMPOWERED TO PROVIDE THE FULL BOARD OF DIRECTORS ACTION, COUNSEL AND GUIDANCE TO THE OFFICERS OF THE SOCIETY ON URGENT MATTERS BETWEEN MEETINGS OF THE FULL BOARD. THE AUTHORITY OF THE EXECUTIVE COMMITTEE IS LIMITED TO ACTIONS SUCH AS APPROVAL OF CONTRACTS AND LEGAL ACTIONS, MAJOR CHANGES TO BUDGETS AND CONVENTION ARRANGEMENTS AND IS REQUIRED TO REPORT ITS ACTIONS TO THE FULL BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE CONSISTS OF FIVE MEMBERS OF THE BOARD OF DIRECTORS WHO HAVE ONE VOTE EACH.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7B
ANY ACTION OF THE BOARD OF DIRECTORS MAY BE REVIEWED BY THE MEMBERS AS A WHOLE AT THE SOCIETY'S ANNUAL MEETING. IN ADDITION, ANY CHANGES TO THE SOCIETY'S BYLAWS MUST BE APPROVED BY THE MEMBERS AT SUCH A MEETING.
DOCUMENTATION BY COMMITTEE
FORM 990, PAGE 6, PART VI, LINE 8B
FORMAL MINUTES OF THE MEETINGS OF THE MEETINGS/ WORK SESSIONS OF THE SOCIETY'S COMMITTEES ARE NOT TAKEN, BUT APPROPRIATE WRITTEN REPORTS ARE PROVIDED TO THE BOARD OF DIRECTORS IF FURTHER ACTION BY THE BOARD IS REQUIRED SUCH AS APPROVAL OF BUDGETS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE SOCIETY POST THE DRAFT FORM 990 ON A PASSWORD PROTECTED SECTION OF ITS WEBSITE AND NOTIFIES ITS BOARD MEMBERS THAT THE RETURN IS AVAILABLE FOR REVIEW.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
EACH MEMBER OF THE SOCIETY'S GOVERNING BODY IS REQUIRED TO SIGN A CONFLICT OF INTEREST FORM ONCE EVERY THREE YEARS. AT EACH MEETING OF THE SOCIETY'S BOARD OF DIRECTORS THERE IS AN OPPORTUNITY FOR ANYONE IN ATTENDANCE TO STATE WHETHER THEY HAVE A NEW CONFLICT OF INTEREST AND THESE STATEMENTS ARE DOCUMENTED IN THE SOCIETY'S MINUTES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
1) THE SOCIETY'S BYLAWS ARE AVAILABLE UPON REQUEST AND CAN BE OBTAINED FROM THE SOCIETY'S SECRETARY. 2) A COPY OF THE SOCIETY'S CONFLICT OF INTEREST POLICY IS PROVIDED TO EACH MEMBER OF THE SOCIETY'S BOARD OF DIRECTORS AND IS MADE AVAILABLE UPON REQUEST, AND CAN BE OBTAINED FROM ANY MEMBER OF THE BOARD, OR THE SOCIETY'S SECRETARY. 3) THE SOCIETY'S FINANCIAL STATEMENTS ARE INCLUDED IN ITS ANNUAL REPORT WHICH IS PRESENTED AT THE ANNUAL MEETING.
ADDITIONAL INFORMATION
FORM 990, PART VII
IN JUNE 2011, THE MEMBERS OF THE SOCIETY RATIFIED A NEW SET OF BYLAWS THAT WERE IMPLEMENTED DURING 2012. THE CORE OF THESE CHANGES IS A SMALLER BOARD CONSISTING OF 25 MEMBERS, ALL ELECTED BY THE MEMBERS OF THE SOCIETY. UNDER THE PREVIOUS SET OF BYLAWS, THE BOARD CONSISTED OF 168 MEMBERS.
RECONCILIATION OF CHANGES - OTHER
FORM 990, PART XI, LINE 9
COST OF GOODS SOLD 3,400 COST OF GOODS SOLD -3,400
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.