SAN DIEGO ELECTRIC RAILWAY ASSOCIATION dba NATIONAL CITY DEPOT (EIN 330202834) - 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

1987

Legal Domicile

Principal Officer

CHRIS HIGGINS

Phone

6194644400

Tax Period

2024-01-01 to 2024-12-31

SAN DIEGO ELECTRIC RAILWAY ASSOCIATION dba NATIONAL CITY DEPOT, founded in 1987, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2024. Revenue surged 4074% from the prior year, signaling strong growth momentum. The organization ran a surplus of $987K, a strong 97% operating margin.

Mission

Preserve the artifacts & equipment of the San Diego Electric Railway. Serve as an educational resource regarding the role of the electric railway in San Diego history.

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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 $1,008,708

Program Service Revenue $0

Investment Income $1,213

Other Revenue $8,335

TOTAL REVENUE $1,018,256

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $24,669

Other Expenses $31,236

TOTAL EXPENSES $31,236

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,018,256	$24,393	+40.7%
Expenses	$31,236	$21,917	+0.4%
Net Income	$987,020	$2,476	+397.6%

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
CHRIS HIGGINS	President	15.00	Officer Director	$0	$0	$0
TOM CARNES	Vice President	5.00	Director	$0	$0	$0
JEFF TRIMBLE	Treasurer	5.00	Officer Director	$0	$0	$0
JIM PRICE	Director	2.00	Director	$0	$0	$0
JIM ANDERSON	Director	2.00	Director	$0	$0	$0
MITCH BEAUCHAMP	Director	2.00	Director	$0	$0	$0
MIKE RENEAU	Director	2.00	Director	$0	$0	$0
JASON BALLARD	Director	2.00	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	$1,018,256	$31,236	$1,316,048	$987,020

SAN DIEGO ELECTRIC RAILWAY ASSOCIATION dba NATIONAL CITY DEPOT