LAKE SHORE RAILWAY ASSOCIATION INC (EIN 341280601) - 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

Principal Officer

Marc Chappo

Phone

4406476660

Tax Period

2025-01-01 to 2025-12-31

LAKE SHORE RAILWAY ASSOCIATION INC, founded in 1979, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $65K in total revenue in fiscal year 2025. Revenue fell 49% from the prior year — a significant decline worth monitoring. Expenses of $61K left a modest 7% surplus.

Mission

Operating a historical rail line to promote education and railroading in the county

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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 $1,686

Program Service Revenue $58,964

Investment Income $0

Other Revenue $4,402

TOTAL REVENUE $65,052

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $39,815

Other Expenses $60,512

TOTAL EXPENSES $60,512

Year-over-Year Comparison

	2025	2024	Change
Revenue	$65,052	$127,270	-0.5%
Expenses	$60,512	$200,519	-0.7%
Net Income	$4,540	$-73,249	-1.1%

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

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
Marc Chappo	President	6.00	Officer Director	$0	$0	$0
Ernest F Nevelos	Treasurer Secretary	6.00	Officer Director	$0	$0	$0
Frank M Walko III	Trustee	6.00	Director	$0	$0	$0
Andy Burns	Trustee	2.00	Director	$0	$0	$0
Nicole Nevelos	Trustee	2.00	Director	$0	$0	$0
David Flood	Trustee	2.00	Director	$0	$0	$0
Andrew Pohorance	Trustee	2.00	Director	$0	$0	$0
William Carney	Trustee	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	$65,052	$60,512	$1,059,616	$4,540
2024	No data	No data	No data	No data
2023	$238,866	$109,552	$1,128,325	$129,314
2022	$78,058	$65,289	$1,037,525	$12,769
2021	$45,835	$54,107	$1,039,792	$-8,272
2020	$22,650	$40,346	$1,021,564	$-17,696

LAKE SHORE RAILWAY ASSOCIATION INC