NORTH AMERICA FREIGHT CAR ASSOCIATION (EIN 363696378) - 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

1995

Legal Domicile

Principal Officer

DARRELL WALLACE

Phone

3147246041

Tax Period

2025-01-01 to 2025-12-31

NORTH AMERICA FREIGHT CAR ASSOCIATION, founded in 1995, is a small nonprofit that reported $265K in total revenue in fiscal year 2025. The organization ran a surplus of $78K, a strong 29% operating margin.

Mission

REGULATORY LITIGATION AND GOVERNMENT EDUCATION TO CURTAIL THE TRANSFER OF COSTS FROM RAILROADS TO PRIVATE FREIGHT CAR OWNERS AND TO ACHIEVE UNIFORM MECHANICAL STANDARDS ON FREIGHT CARS.

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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 $241,313

Program Service Revenue $0

Investment Income $23,918

Other Revenue $0

TOTAL REVENUE $265,231

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $177,777

Other Expenses $187,576

TOTAL EXPENSES $187,576

Year-over-Year Comparison

	2025	2024	Change
Revenue	$265,231	$265,103	+0.0%
Expenses	$187,576	$182,550	+0.0%
Net Income	$77,655	$82,553	-0.1%

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

N/A

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
CRAIG TOEWS	SECRETARY TREASURER	0.00	Director	$0	$0	$0
DARRELL WALLACE	EXECUTIVE DIRECTOR	100.00	Officer	$0	$0	$0
BEN SWEAT	PRESIDENT	0.00	Officer	$0	$0	$0
DAVE MCCOOL	VICE PRESIDENT	0.00	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
2025	$265,231	$187,576	$667,353	$77,655
2024	No data	No data	No data	No data
2023	$239,294	$152,783	$507,145	$86,511
2022	$219,554	$188,086	$420,634	$31,468
2021	$227,882	$175,439	$389,166	$52,443
2020	$437,384	$182,534	$336,723	$254,850
2019	$231,773	$282,935	$81,873	$-51,162
2018	$209,848	$279,255	$133,035	$-69,407

NORTH AMERICA FREIGHT CAR ASSOCIATION