WESTERN RESERVE RAILROAD ASSOC (EIN 311559597) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

JAMES WENDORF

Phone

2164705780

Tax Period

2023-01-01 to 2023-12-31

WESTERN RESERVE RAILROAD ASSOC, founded in 1997, is a small nonprofit in the Arts, Culture & Humanities sector that reported $104K in total revenue in fiscal year 2023. Revenue fell 53% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $67K, a strong 65% operating margin.

Mission

PRESERVINJG RAILROAD HISTORY AND MODEL RAILROADING. PRESERVATION OF PAINESVILLE RAILROAD DEPOT.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $61,159

Program Service Revenue $0

Investment Income $0

Other Revenue $42,718

TOTAL REVENUE $103,877

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $1,769

Program Expenses $18,294

Other Expenses $36,415

TOTAL EXPENSES $36,415

Year-over-Year Comparison

	2023	2022	Change
Revenue	$103,877	$221,281	-0.5%
Expenses	$36,415	$39,733	-0.1%
Net Income	$67,462	$181,548	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

100

Independent Members

100

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
ROB ROMING	DIRECTOR	025.00	Director	$0	$0	$0
DENNIS MARANO	DIRECTOR	010.00	Director	$0	$0	$0
PAUL HACH SR	DIRECTOR	005.00	Director	$0	$0	$0
DAN CHUPPA	DIRECTOR	015.00	Director	$0	$0	$0
BENJAMIN SZUHAY	DIRECTOR	008.00	Director	$0	$0	$0
DIANE PARVIN	DIRECTOR	010.00	Director	$0	$0	$0
JAMES WENDORF	PRESIDENT	002.00	Officer	$0	$0	$0
THOMAS J PESCHA	VICE-PRESIDENT	030.00	Officer	$0	$0	$0
GEORGE ANDERSON	SECRETARY	015.00	Officer	$0	$0	$0
ROBERT PRICE SR	TREASURER	040.00	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
2024	No data	No data	No data	No data
2023	$103,877	$36,415	$774,480	$67,462
2021	$185,377	$44,744	$580,913	$140,633

WESTERN RESERVE RAILROAD ASSOC