HAWAIIAN RAILWAY SOCIETY (EIN 237211582) - 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

1970

Legal Domicile

Principal Officer

Robert Yatchmenoff

Phone

8086815461

Tax Period

2024-01-01 to 2024-12-31

HAWAIIAN RAILWAY SOCIETY, founded in 1970, is a small nonprofit in the Arts, Culture & Humanities sector that reported $471K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. Expenses of $537K exceeded revenue, resulting in a 14% operating deficit.

Mission

Educate the public and restore the railroad.

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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 $64,318

Program Service Revenue $391,658

Investment Income $13,522

Other Revenue $1,524

TOTAL REVENUE $471,022

Expense Breakdown

Grants Paid $0

Salaries & Benefits $205,116

Fundraising Expenses $0

Program Expenses $431,229

Other Expenses $331,708

TOTAL EXPENSES $536,824

Year-over-Year Comparison

	2024	2023	Change
Revenue	$471,022	$525,088	-0.1%
Expenses	$536,824	$518,837	+0.0%
Net Income	$-65,802	$6,251	-11.5%

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

323

Independent Members

315

Employees

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

$51,600

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ross Stephenson	Director of Public Relation	1.00	Director	$0	$0	$0
Yamamoto Kevin	Drector of Restoration	1.00	Director	$0	$0	$0
Michael Strider	Vice President	15.00	Officer Director	$0	$0	$0
Jeff Livington	Director Historian	10.00	Director	$0	$0	$0
Virgil Rewick	Drector at large	1.00	Director	$0	$0	$0
Ken Rewick	Director of Logistic	1.00	Director	$0	$0	$0
Robert Yatchmenoff	President/Director	20.00	Officer Director	$0	$0	$0
Cheryl Vendt	Treasurer	10.00	Officer Director	$0	$0	$0
Patricia Begonia	Secretary	10.00	Officer	$0	$0	$0
Benjamin Delacruz	Key Employee	40.00	Key Emp Highest	$0	$51,600	$51,600

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
2024	$471,022	$536,824	$1,127,029	$-65,802
2023	$525,088	$518,837	$1,586,728	$6,251
2023	No data	No data	No data	No data
2022	$465,202	$454,659	$1,629,466	$10,543
2021	$621,773	$484,265	$1,648,558	$137,508
2020	$288,091	$542,433	$1,615,573	$-254,342
2019	$528,320	$586,132	$1,317,995	$-57,812
2018	$484,423	$558,334	$1,583,772	$-73,911

HAWAIIAN RAILWAY SOCIETY