COLORADO MODEL RAILROAD MUSEUM

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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

2009

Legal Domicile

Principal Officer

MICHELLE KEMPEMA

Phone

9703922934

Tax Period

2023-04-01 to 2024-03-31

COLORADO MODEL RAILROAD MUSEUM, founded in 2009, is a small nonprofit in the Arts, Culture & Humanities sector that reported $353K in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. Net assets of $1.2M represent 41 months of operating reserves.

Mission

TO PROVIDE A MODEL RAILROADING EXPERIENCE THAT EDUCATES, INSPIRES, AND BRINGS JOY TO ALL AGES.

Program Service Accomplishments

Program 1

Expenses: $181,705 Revenue: $182,751

MAINTAINED RAILROAD ARTIFACTS, TRAIN MODELS, AND LAYOUTS FOR VIEWING BY THE PUBLIC TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR THE COMMUNITY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $95,174

Program Service Revenue $144,936

Investment Income $23,393

Other Revenue $89,504

TOTAL REVENUE $353,007

Expense Breakdown

Grants Paid $0

Salaries & Benefits $169,182

Fundraising Expenses $29,750

Program Expenses $302,841

Other Expenses $182,563

TOTAL EXPENSES $351,745

Year-over-Year Comparison

	2023	2022	Change
Revenue	$353,007	$324,146	+0.1%
Expenses	$351,745	$305,258	+0.2%
Net Income	$1,262	$18,888	-0.9%

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

Volunteers

170

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

$42,606

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LINDA WINTER	BOARD PRESIDENT	20.00	Officer Director	$0	$0	$0
MICHELLE KEMPEMA	EXECUTIVE DIRECTOR	40.00	Director	$42,606	$0	$42,606
STEVE LEHWALD	BOARD TREASURER	8.00	Officer Director	$0	$0	$0
GENE HAFFNER	BOARD SECRETARY	8.00	Officer Director	$0	$0	$0
JOHN COCHRAN	BOARD VICE PRESIDENT	8.00	Officer Director	$0	$0	$0
CHUCK CALL	BOARD MEMBER	1.00	Director	$0	$0	$0
WAYNE HANSEN	ADVISOR	1.00	Director	$0	$0	$0
TIM MCMAHON	ADVISOR	1.00	Director	$0	$0	$0
JOEL ROTHMAN	ADVISOR	8.00	Director	$0	$0	$0
ROBERT LINTON	BOARD MEMBER	1.00	Director	$0	$0	$0
BARRY BARTROM	BOARD MEMBER	1.00	Director	$0	$0	$0
SCOTT MAGERFLEISCH	BOARD MEMBER	1.00	Director	$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	No data	No data	No data	No data
2024	$353,007	$351,745	$1,199,632	$1,262
2023	$324,146	$305,258	$1,089,932	$18,888
2022	$342,517	$276,888	$1,147,072	$65,629
2021	$413,974	$193,181	$1,137,961	$220,793
2020	$275,047	$268,755	$807,219	$6,292
2019	$381,270	$279,189	$869,961	$102,081