ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION (EIN 481136101) - 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

1993

Principal Officer

ROSS BOELLING

Phone

7852631077

Tax Period

2024-01-01 to 2024-12-31

ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION, founded in 1993, is a small nonprofit in the Arts, Culture & Humanities sector that reported $701K in total revenue in fiscal year 2024. Revenue surged 31% from the prior year, signaling strong growth momentum.

Mission

PROMOTE/PRESERVE RAILROAD 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 $54,252

Program Service Revenue $602,127

Investment Income $61

Other Revenue $44,356

TOTAL REVENUE $700,796

Expense Breakdown

Grants Paid $0

Salaries & Benefits $73,232

Fundraising Expenses $1,629

Program Expenses $639,941

Other Expenses $623,961

TOTAL EXPENSES $697,193

Year-over-Year Comparison

	2024	2023	Change
Revenue	$700,796	$534,410	+0.3%
Expenses	$697,193	$509,074	+0.4%
Net Income	$3,603	$25,336	-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

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

$20,000

Total Directors

$20,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROSS BOELLING	PRESIDENT	63.00	Officer Director	$20,000	$0	$20,000
KEVIN BAILEY	MEMBER	7.00	Director	$0	$0	$0
RANDY REYNOLDS	MEMBER	10.00	Director	$0	$0	$0
STEVE SCHWARTING	VICE PRESIDE	25.00	Officer Director	$0	$0	$0
STEVE SMETHERS	SECRETARY	58.00	Officer Director	$0	$0	$0
JIM WATERS	TREASURER	7.00	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	No data	No data	No data	No data
2024	$700,796	$697,193	$511,151	$3,603
2023	$534,410	$509,074	$413,605	$25,336
2022	$528,986	$333,389	$419,022	$195,597
2021	$225,137	$189,524	$165,604	$35,613

ABILENE AND SMOKY VALLEY RAILROAD ASSOCIATION