NATIONAL ASSOCIATION OF 'S' GAUGERS C/O MICHAEL R FERRARO (EIN 521100344) - 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

1976

Legal Domicile

Principal Officer

JAMES WHIPPLE

Phone

7325836500

Tax Period

2024-07-01 to 2025-06-30

NATIONAL ASSOCIATION OF 'S' GAUGERS C/O MICHAEL R FERRARO, founded in 1976, is a small nonprofit in the Public Safety sector that reported $108K in total revenue in fiscal year 2024. Revenue surged 68% from the prior year, signaling strong growth momentum.

Mission

NATIONAL MODEL TRAIN CLUB, PROMOTING AND ADVERTISING 3/16" MODEL TRAINS

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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 $76,189

Program Service Revenue $29,621

Investment Income $2,578

Other Revenue $0

TOTAL REVENUE $108,388

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $101,717

Other Expenses $106,167

TOTAL EXPENSES $106,167

Year-over-Year Comparison

	2024	2023	Change
Revenue	$108,388	$64,363	+0.7%
Expenses	$106,167	$80,664	+0.3%
Net Income	$2,221	$-16,301	-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

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
JAMES WHIPPLE	PRESIDENT	N/A	Officer	$0	$0	$0
ANDREW MALETTE	SECRETARY	N/A	Officer	$0	$0	$0
MICHAEL R FERRARO	TREASURER	N/A	Officer	$0	$0	$0
MIKE BYLE	EAST VICE PR	N/A	Officer	$0	$0	$0
BRIAN JACKSON	CENTRAL VICE	N/A	Officer	$0	$0	$0
CLAY BUCKAGE	WESTERN VICE	N/A	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	No data	No data	No data	No data
2025	$108,388	$106,167	$134,499	$2,221
2024	$64,363	$80,664	$123,536	$-16,301
2023	$74,640	$75,793	$140,088	$-1,153
2022	$72,591	$72,543	$129,232	$48
2021	$71,172	$80,561	$132,848	$-9,389
2020	$74,136	$86,084	$138,213	$-11,948
2019	$66,533	$72,742	$151,420	$-6,209

NATIONAL ASSOCIATION OF 'S' GAUGERS C/O MICHAEL R FERRARO