AMERICAN RAILWAY ENGINEERING AND MAINTENANCE-OF-WAY ASSOCIATION (EIN 360729465) - 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

1997

Legal Domicile

Principal Officer

ELIZABETH S CARUSO IOM CAE

Phone

3014593200

Tax Period

2023-01-01 to 2023-12-31

AMERICAN RAILWAY ENGINEERING AND MAINTENANCE-OF-WAY ASSOCIATION, founded in 1997, is a community nonprofit that reported $4.3M in total revenue in fiscal year 2023. Revenue decreased 14% compared to the prior year. Expenses of $3.8M left a modest 12% surplus.

Mission

TO PROPAGATE RAILWAY ENGINEERING CONSTRUCTION RECOMMENDED PRACTICES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $996,065

Program Service Revenue $3,100,830

Investment Income $172,646

Other Revenue $0

TOTAL REVENUE $4,269,541

Expense Breakdown

Grants Paid $5,050

Salaries & Benefits $1,963,718

Fundraising Expenses $0

Other Expenses $1,785,947

TOTAL EXPENSES $3,754,715

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,269,541	$4,941,100	-0.1%
Expenses	$3,754,715	$4,281,836	-0.1%
Net Income	$514,826	$659,264	-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

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

$363,615

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELIZABETH S CARUSO IOM CAE	CEO, EXECUTI	40.00	Officer	$294,250	$69,365	$363,615
VICKIE FISHER CAE	CHIEF OPERAT	40.00	Highest	$195,300	$37,922	$233,222
STACY SPAULDING	SR. DIRECTOR	40.00	Highest	$149,000	$31,172	$180,172
JANICE CLEMENTS	DIRECTOR OF	40.00	Highest	$139,626	$29,530	$169,156
ROCKLIN E GMEINER	DIRECTOR, IT	40.00	Highest	$118,498	$34,526	$153,024
RAYMOND G VERRELLE JR PE	PRESIDENT	1.00	Officer Director	$0	$0	$0
TRENT M HUDAK PE	PAST PRESIDE	1.00	Officer Director	$0	$0	$0
WILLIAM S RIEHL III	SENIOR VICE	1.00	Officer Director	$0	$0	$0
CARL A WALKER	GOVERNOR	1.00	Officer Director	$0	$0	$0
GERHARD M WILLIAMS III	GOVERNOR	1.00	Officer Director	$0	$0	$0
BRENT L LAING	GOVERNOR	1.00	Officer Director	$0	$0	$0
BRIAN A LINDAMOOD PE SE	TREASURER	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
2024	No data	No data	No data	No data
2023	$4,269,541	$3,754,715	$6,775,656	$514,826
2022	$4,941,100	$4,281,836	$5,923,584	$659,264
2021	$2,520,051	$2,670,496	$5,622,544	$-150,445
2020	$2,821,903	$2,968,742	$5,962,448	$-146,839
2019	$3,725,697	$3,222,365	$6,494,328	$503,332
2018	$4,470,664	$3,642,315	$5,047,210	$828,349

AMERICAN RAILWAY ENGINEERING AND MAINTENANCE-OF-WAY ASSOCIATION