LAFAYETTE UNION RAILWAY COMPANY (EIN 356004760) - 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

1926

Legal Domicile

Principal Officer

E DANA SMITH

Phone

7657429046

Tax Period

2025-01-01 to 2025-12-31

LAFAYETTE UNION RAILWAY COMPANY, founded in 1926, is a micro nonprofit that reported $31K in total revenue in fiscal year 2025. Revenue fell 93% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $24K, a strong 78% operating margin.

Mission

LAFAYETTE UNION RAILWAY WAS FORMED TO ACQUIRE AND OWN A RIGHT OF WAY WHICH WAS LEASED TO A RAILROAD COMPANY FOR THE OWNERSHIP AND OPERATION OF A RAILROAD IN TIPPECANOE COUNTY, INDIANA. ALL LOCATIONS INTENDED TO BENEFIT AND AID INDUSTRIES LOCATED IN AND NEAR THE CITY OF LAFAYETTE. LAFAYETTE UNION RAILWAY'S FURTHER MISSION IS TO ACQUIRE AND DEVELOP REAL ESTATE TO ENCOURAGE NEW AND EXPANDED INDUSTRY IN TIPPECANOE 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 $0

Program Service Revenue $0

Investment Income $25,217

Other Revenue $5,768

TOTAL REVENUE $30,985

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $54

Other Expenses $6,950

TOTAL EXPENSES $6,950

Year-over-Year Comparison

	2025	2024	Change
Revenue	$30,985	$475,939	-0.9%
Expenses	$6,950	$24,011	-0.7%
Net Income	$24,035	$451,928	-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

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
JODY HAMILTON	DIRECTOR	1.00	Director	$0	$0	$0
JEFFREY L KESSLER	DIRECTOR	1.00	Director	$0	$0	$0
JOHN MCBRIDE	SECRETARY/TR	1.00	Officer Director	$0	$0	$0
AMY MOULTON	DIRECTOR	1.00	Director	$0	$0	$0
STEVEN SCHRECKENGAST	DIRECTOR	1.00	Director	$0	$0	$0
JOSEPH H SEAMAN	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
STEPHEN SHOOK	DIRECTOR	1.00	Director	$0	$0	$0
E DANA SMITH	PRESIDENT	1.00	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	$30,985	$6,950	$840,403	$24,035
2024	$475,939	$24,011	$816,368	$451,928

LAFAYETTE UNION RAILWAY COMPANY