BALTIMORE & OHIO RAILROAD HISTORICAL SOCIETY INC (EIN 232146405) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1979

Legal Domicile

Principal Officer

GREG SMITH

Phone

4433988166

Tax Period

2024-09-01 to 2025-08-31

BALTIMORE & OHIO RAILROAD HISTORICAL SOCIETY INC, founded in 1979, is a small nonprofit that reported $181K in total revenue in fiscal year 2024. The organization ran a surplus of $79K, a strong 43% operating margin.

Mission

TO EDUCATE THE PUBLIC ABOUT HTE HISTORY OF THE B&O RAILROAD BY PRESERVING AND DISEMMINATING COMPANY RECORDS AND THE RECOLLECTION OF INDIVIDUALS AS COLLECTED

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $152,660

Program Service Revenue $14,680

Investment Income $534

Other Revenue $13,577

TOTAL REVENUE $181,451

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $85,017

Other Expenses $102,727

TOTAL EXPENSES $102,727

Year-over-Year Comparison

	2024	2023	Change
Revenue	$181,451	$189,251	0.0%
Expenses	$102,727	$97,082	+0.1%
Net Income	$78,724	$92,169	-0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

968

Independent Members

968

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRUCE ELLIOTT	DIRECTOR	1.00	Director	$0	$0	$0
BILL CARL	DIRECTOR	1.00	Director	$0	$0	$0
NICK FRY	DIRECTOR	1.00	Director	$0	$0	$0
DAVE ORI	DIRECTOR	1.00	Director	$0	$0	$0
TRAVERS STAVAC	DIRECTOR	1.00	Director	$0	$0	$0
HENRY FREEMAN	DIRECTOR	1.00	Director	$0	$0	$0
BOB HUBLER	DIRECTOR	4.00	Director	$0	$0	$0
GREG SMITH	PRESIDENT	20.00	Officer	$0	$0	$0
GRANT BERRY	VICE PRESIDENT	10.00	Officer	$0	$0	$0
ALLEN YOUNG	SECRETARY	5.00	Officer	$0	$0	$0
CHRIS WINSLOW	TREASURE	20.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$181,451	$102,727	$1,091,678	$78,724
2024	$189,251	$97,082	$1,007,391	$92,169
2022	$201,338	$92,489	$895,403	$108,849
2021	$94,353	$63,457	$732,791	$30,896

BALTIMORE & OHIO RAILROAD HISTORICAL SOCIETY INC