CHESAPEAKE AND OHIO CANAL ASSOCIAT… - Form 990 Financial Data

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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

1986

Legal Domicile

Principal Officer

Arthur Tsien

Phone

5555555555

Tax Period

2025-01-01 to 2025-12-31

CHESAPEAKE AND OHIO CANAL ASSOCIATION INC, founded in 1986, is a small nonprofit that reported $133K in total revenue in fiscal year 2025. Revenue fell 50% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $96K, a strong 72% operating margin.

Mission

Our mission is to help the National Park Service promote and preserve the Chesapeake and Ohio Canal National Historic Park.

Program Service Accomplishments

Program 1

Expenses: $5,725 Revenue: $0

We paid for Wayside Exhibits and a Windows Wall Mural at the Trolley Barn.

Program 2

Expenses: $5,500 Revenue: $0

We paid for Canal Boat repairs on a replica boat located in Cumberland, MD.

Program 3

Expenses: $2,375 Revenue: $0

We paid for a reprint of the Granaries Brochure and gave it to the National Park Service.

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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 $55,552

Program Service Revenue $55,552

Investment Income $21,980

Other Revenue $200

TOTAL REVENUE $133,284

Expense Breakdown

Grants Paid $11,226

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $13,600

Other Expenses $25,773

TOTAL EXPENSES $36,999

Year-over-Year Comparison

	2025	2024	Change
Revenue	$133,284	$264,303	-0.5%
Expenses	$36,999	$99,813	-0.6%
Net Income	$96,285	$164,490	-0.4%

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

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
Paul Lubell	Treasurer	20.00	Officer	$0	$0	$0
Jim Heins	Director	2.00	Director	$0	$0	$0
Arthur Tsien	President	10.00	Officer Key Emp	$0	$0	$0
Barbara Sheridan	Vice President	5.00	Officer	$0	$0	$0
Darius Mark	Director	2.00	Director	$0	$0	$0
Jane Hanna	Director	5.00	Officer	$0	$0	$0
Allyson Miller	Director	2.00	Director	$0	$0	$0
Paul Petkus	Director	2.00	Director	$0	$0	$0
Trent Carbaugh	Director	2.00	Director	$0	$0	$0
Dick Stoner	Director	2.00	Director	$0	$0	$0
Kerry Gruber	Director	2.00	Director	$0	$0	$0
Scott Parker	Director	2.00	Director	$0	$0	$0
David Romanowski	Director	2.00	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	$133,284	$36,999	$633,315	$96,285
2024	$264,303	$99,813	$568,396	$164,490

CHESAPEAKE AND OHIO CANAL ASSOCIATION INC