Massachusetts Bay Railroad Enthusiasts Inc (EIN 237243300) - 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

1972

Legal Domicile

Principal Officer

Charles W Jack

Phone

9784702066

Tax Period

2024-09-01 to 2025-08-31

Massachusetts Bay Railroad Enthusiasts Inc, founded in 1972, is a small nonprofit that reported $296K in total revenue in fiscal year 2024. Revenue fell 53% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $143K, a strong 48% operating margin.

Mission

Railroad history and industry education

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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 $160,409

Program Service Revenue $34,327

Investment Income $101,579

Other Revenue $0

TOTAL REVENUE $296,315

Expense Breakdown

Grants Paid $66,575

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $140,792

Other Expenses $86,983

TOTAL EXPENSES $153,558

Year-over-Year Comparison

	2024	2023	Change
Revenue	$296,315	$626,677	-0.5%
Expenses	$153,558	$128,871	+0.2%
Net Income	$142,757	$497,806	-0.7%

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

Independent Members

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
Joanne Sexton	Director	1.00	Director	$0	$0	$0
Steven Butterworth	Director	5.00	Director	$0	$0	$0
W Thomas Chase	Director	5.00	Director	$0	$0	$0
Alan MacMillan Jr	Director	2.00	Director	$0	$0	$0
John W Ehrlich	Director	2.00	Director	$0	$0	$0
Robert S Popovac	Director	4.00	Director	$0	$0	$0
John Sacerdote	Director	1.00	Director	$0	$0	$0
Susan W Sample	Alternate Director	1.00	Director	$0	$0	$0
David W Brown	President	40.00	Officer	$0	$0	$0
Richard L Fralick	Vice President	10.00	Officer	$0	$0	$0
Charles W Jack	Treasurer	10.00	Officer	$0	$0	$0
Thomas J Humphrey	Clerk/Secretary	5.00	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	$296,315	$153,558	$1,139,981	$142,757
2024	$626,677	$128,871	$984,259	$497,806

Massachusetts Bay Railroad Enthusiasts Inc