HAWAIIAN RAILWAY SOCIETY

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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

2025-01-01 to 2025-12-31

HAWAIIAN RAILWAY SOCIETY, founded in 1970, is a small nonprofit in the Arts, Culture & Humanities sector that reported $575K in total revenue in fiscal year 2025. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $554K left a modest 4% surplus.

Mission

Educate the public and restore the railroad.

Program Service Accomplishments

Program 1

Expenses: $436,110 Revenue: $575,335

Hawaiian Railway Society educated more than 34,829 people in 2024 about the history of Hawaiis railroads. Restoration is continuing on W.A.Co.6. Many miles of track and equipment were maintained...

Hawaiian Railway Society educated more than 34,829 people in 2024 about the history of Hawaiis railroads. Restoration is continuing on W.A.Co.6. Many miles of track and equipment were maintained and/or repaired.

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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 (2025)

Revenue Breakdown

Contributions & Grants $96,031

Program Service Revenue $466,550

Investment Income $12,554

Other Revenue $200

TOTAL REVENUE $575,335

Expense Breakdown

Grants Paid $0

Salaries & Benefits $237,053

Fundraising Expenses $0

Program Expenses $436,110

Other Expenses $317,420

TOTAL EXPENSES $554,473

Year-over-Year Comparison

	2025	2024	Change
Revenue	$575,335	$471,022	+0.2%
Expenses	$554,473	$536,824	+0.0%
Net Income	$20,862	$-65,802	-1.3%

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

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	$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	$575,335	$554,473	$1,216,891	$20,862
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