Pacific Locomotive Association Inc Niles Canyon Railway (EIN 946130878) - 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

1965

Legal Domicile

Principal Officer

Tim Flippo

Phone

5109968420

Tax Period

2024-07-01 to 2025-06-30

Pacific Locomotive Association Inc Niles Canyon Railway, founded in 1965, is a community nonprofit in the Arts, Culture & Humanities sector that reported $2.1M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. The organization ran a surplus of $765K, a strong 36% operating margin.

Mission

The purpose of the organization is to preserve the physical aspects and atmosphere of Pacific Coast railroading during the period from 1910 to 1960. Our mission is to develop and operate a working railroad museum for the benefit of the general public.

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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 $227,961

Program Service Revenue $1,444,720

Investment Income $397,877

Other Revenue $34,424

TOTAL REVENUE $2,104,982

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $979,069

Other Expenses $1,340,199

TOTAL EXPENSES $1,340,199

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,104,982	$1,914,681	+0.1%
Expenses	$1,340,199	$1,518,844	-0.1%
Net Income	$764,783	$395,837	+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

N/A

Volunteers

600

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
Tim Flippo	President	20.00	Officer Director	$0	$0	$0
James Evans	Vice President	5.00	Officer Director	$0	$0	$0
Patrick Stratton	Treasurer	25.00	Officer Director	$0	$0	$0
Matthew Petach	Rec Secretary	20.00	Officer Director	$0	$0	$0
Richard Alexander	Mem Secretary	25.00	Officer Director	$0	$0	$0
Steven Barkkarie	General Mgr	15.00	Director	$0	$0	$0
Justin Legg	Director	5.00	Director	$0	$0	$0
Patrice McDonald	Director	10.00	Director	$0	$0	$0
Warren Haack	Director	5.00	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	$2,104,982	$1,340,199	$9,112,774	$764,783
2024	$1,914,681	$1,518,844	$8,247,655	$395,837
2023	$1,657,888	$1,269,100	$7,468,426	$388,788
2022	$1,765,772	$900,757	$6,910,573	$865,015
2021	$641,146	$600,055	$6,618,592	$41,091
2020	$1,649,514	$1,124,380	$5,844,317	$525,134
2019	$1,368,357	$1,783,583	$5,515,815	$-415,226
2018	$3,986,951	$1,459,928	$5,632,903	$2,527,023

Pacific Locomotive Association Inc Niles Canyon Railway