LIGONIER VALLEY RAIL ROAD ASSOCIATION (EIN 753143310) - 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

2004

Legal Domicile

Principal Officer

Douglas J Kurtz

Phone

7242387819

Tax Period

2025-01-01 to 2025-12-31

LIGONIER VALLEY RAIL ROAD ASSOCIATION, founded in 2004, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $23K in total revenue in fiscal year 2025. Revenue fell 77% from the prior year — a significant decline worth monitoring. Expenses of $51K exceeded revenue, resulting in a 119% operating deficit.

Mission

To preserve the legacy of the Ligonier Valley Rail Road, conserve its vestiges, collect its relics & memorabilia, and educate the public about railroad history in the Ligonier Valley.

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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 $15,827

Program Service Revenue $1,192

Investment Income $3,473

Other Revenue $2,692

TOTAL REVENUE $23,184

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $1,380

Program Expenses $43,920

Other Expenses $50,872

TOTAL EXPENSES $50,872

Year-over-Year Comparison

	2025	2024	Change
Revenue	$23,184	$99,656	-0.8%
Expenses	$50,872	$50,820	+0.0%
Net Income	$-27,688	$48,836	-1.6%

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
David Byers	President	7	Officer Director	$0	$0	$0
Douglas Kurtz	Vice President	5	Officer Director	$0	$0	$0
William McCullough	Treasurer	4	Officer Director	$0	$0	$0
Jennifer Sopko	Secretary	4	Officer Director	$0	$0	$0
Todd Griffith	Member	4	Director	$0	$0	$0
Thomas Irwin	Member	5	Officer Director	$0	$0	$0
Armour Mellon	Member	1	Director	$0	$0	$0
Lois Moore	Member	2	Director	$0	$0	$0
Josh Byers	Member	2	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	$23,184	$50,872	$725,589	$-27,688
2024	$99,656	$50,820	$744,485	$48,836
2023	$66,789	$48,498	$687,297	$18,291
2022	$44,188	$45,062	$660,502	$-874
2021	$57,335	$43,658	$674,787	$13,677
2020	$37,401	$46,739	$656,317	$-9,338
2019	$41,170	$48,726	$661,897	$-7,556
2018	$54,230	$54,234	$664,090	$-4

LIGONIER VALLEY RAIL ROAD ASSOCIATION