WESTERN PENNSYLVANIA MODEL RAILROAD MUSEUM (EIN 251503628) - 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

1985

Legal Domicile

Principal Officer

RAY MUESER

Phone

7244446944

Tax Period

2024-07-01 to 2025-06-30

WESTERN PENNSYLVANIA MODEL RAILROAD MUSEUM, founded in 1985, is a small nonprofit in the Arts, Culture & Humanities sector that reported $290K in total revenue in fiscal year 2024. Revenue surged 84% from the prior year, signaling strong growth momentum. The organization ran a surplus of $199K, a strong 69% operating margin.

Mission

SEE STATEMENT BELOW - PART III A

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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 $158,083

Program Service Revenue $117,809

Investment Income $13,782

Other Revenue $212

TOTAL REVENUE $289,886

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $85,164

Other Expenses $90,582

TOTAL EXPENSES $90,582

Year-over-Year Comparison

	2024	2023	Change
Revenue	$289,886	$157,520	+0.8%
Expenses	$90,582	$87,142	+0.0%
Net Income	$199,304	$70,378	+1.8%

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

N/A

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
JANE HAEFNER	SECRETARY	5.00	Officer Director	$0	$0	$0
JAMES HALEEN	DIRECTOR	3.00	Director	$0	$0	$0
DAN HOOD	DIRECTOR	3.00	Director	$0	$0	$0
BILL HUMPHREY	DIRECTOR	5.00	Director	$0	$0	$0
BOB KRAUSE	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
JOHN MAFFEO	DIRECTOR	3.00	Director	$0	$0	$0
TOM MUELLER	DIRECTOR	3.00	Director	$0	$0	$0
RAY MUESER	PRESIDENT	10.00	Officer Director	$0	$0	$0
MARK SPARROW	DIRECTOR	3.00	Director	$0	$0	$0
DAVE CUPELLI	TREASURER	8.00	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	$289,886	$90,582	$911,216	$199,304
2024	$157,520	$87,142	$683,496	$70,378
2023	$124,381	$86,633	$600,509	$37,748
2022	$118,766	$92,370	$552,374	$26,396
2021	$14,796	$57,254	$557,772	$-42,458
2020	$142,461	$96,444	$570,745	$46,017
2019	$127,841	$86,972	$536,665	$40,869

WESTERN PENNSYLVANIA MODEL RAILROAD MUSEUM