LIONEL OPERATING TRAIN SOCIETY (EIN 311074533) - 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

1979

Legal Domicile

Phone

5135988240

Tax Period

2025-01-01 to 2025-12-31

LIONEL OPERATING TRAIN SOCIETY, founded in 1979, is a small nonprofit that reported $194K in total revenue in fiscal year 2025.

Mission

PROMOTING THE MODEL TRAIN HOBBY BY ENCOURAGING THE ENJOYMENT AND OPERATION OF LIONEL ELECTRIC TRAINS WITH AN EMPHASIS ON HISTORIC AND MODERN TRAIN OPERATIONS. TOWARD THIS MISSION, THE ORGANIZATION HOLDS AN ANNUAL CONVENTION.

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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 $52,036

Program Service Revenue $127,065

Investment Income $11,823

Other Revenue $3,328

TOTAL REVENUE $194,252

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $118,854

Other Expenses $206,720

TOTAL EXPENSES $206,720

Year-over-Year Comparison

	2025	2024	Change
Revenue	$194,252	$182,762	+0.1%
Expenses	$206,720	$198,248	+0.0%
Net Income	$-12,468	$-15,486	-0.2%

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
GEOFF GATTON	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
PETE SLATER	PRESIDENT	2.00	Officer Director	$0	$0	$0
DAN TOPOREK	CHAIRMAN DIRECTORS	3.00	Director	$0	$0	$0
FRANK LEBLEU	DIRECTOR	1.00	Director	$0	$0	$0
GARY CESSNA	DIRECTOR	1.00	Director	$0	$0	$0
JAVEN SCHMUCKER	SECRETARY	1.00	Officer Director	$0	$0	$0
PAUL MACHALEK	TREASURER	2.00	Officer 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	$194,252	$206,720	$299,533	$-12,468
2024	$182,762	$198,248	$312,001	$-15,486
2023	$216,025	$202,714	$327,487	$13,311
2022	$172,781	$227,381	$314,176	$-54,600
2020	$165,273	$255,180	$332,003	$-89,907
2019	$381,158	$273,147	$421,910	$108,011
2018	$233,751	$282,259	$313,899	$-48,508

LIONEL OPERATING TRAIN SOCIETY