The Maintenance of Way Employees Supplemental Sickness Benefit Plan (EIN 521162945) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

JEFFREY RODGERS

Phone

5713367600

Tax Period

2024-01-01 to 2024-12-31

THE MAINTENANCE OF WAY EMPLOYEES SUPPLEMENTAL SICKNESS BENEFIT PLAN, founded in 1973, is a mid-sized nonprofit that reported $12.2M in total revenue in fiscal year 2020. Revenue decreased 15% compared to the prior year. Expenses of $13.7M exceeded revenue, resulting in a 13% operating deficit.

Mission

TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ELIGIBLE RAILROAD EMPLOYEES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $9,727,303

Investment Income $539,014

Other Revenue $0

TOTAL REVENUE $10,266,317

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $2,220,011

TOTAL EXPENSES $12,243,649

Year-over-Year Comparison

	2024	2023	Change
Revenue	$10,266,317	$14,922,586	-0.3%
Expenses	$12,243,649	$10,999,924	+0.1%
Net Income	$-1,977,332	$3,922,662	-1.5%

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

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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

$1,918,921

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRENDAN BRANON	CHAIRMAN-NCCC 1/1 TO 10/31/24	2.0	Director	$0	$100,152	$1,192,828
JEFFREY F RODGERS	CHAIRMAN-NCCC 11/1 TO 12/31/24	2.0	Director	$0	$127,441	$726,093
Wai Wong	NCCC Comm Mbr	1.0	Director	$0	$0	$0
Thomas Sullivan	NCCC Comm Mbr	1.0	Director	$0	$0	$0
MAQUILING PARKERSON	NCCC Comm Mbr	1.0	Director	$0	$0	$0
JEFF WALL	NCCC Comm Mbr	1.0	Director	$0	$0	$0
Sam Macedonio	NCCC Comm Mbr	1.0	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	$10,266,317	$12,243,649	$10,868,577	$-1,977,332
2023	$14,922,586	$10,999,924	$13,063,606	$3,922,662
2022	$14,284,624	$12,102,549	$9,049,329	$2,182,075
2021	$12,757,351	$14,161,634	$6,882,786	$-1,404,283
2020	$12,170,748	$13,749,196	$8,343,199	$-1,578,448

The Maintenance of Way Employees Supplemental Sickness Benefit Plan