TOY TRAIN OPERATING SOCIETY

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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

1968

Legal Domicile

Principal Officer

JAMES SELVIUS

Phone

7144882881

Tax Period

2025-01-01 to 2025-12-31

Mission

TO PROMOTE FELLOWSHIP IN MODEL TRAINS

Program Service Accomplishments

Program 1

Expenses: $60,000

THROUGH PRIVATE MEMBER MEETINGS AND EVENTS OPEN TO THE PUBLIC PROVIDING INFORMATION ABOUT TOY TRAINS AND THEIR HISTORICAL IMPORTANCE, FELLOWSHIP WAS ENCOURAGED. THE EDUCATONN PURPOSE OF PROMOTING THE HISTORY OF TRAINS WAS ACCOMPLISHED THROUGH PRIVATE MEMBERSHIP AND NON-MEMBER MEETINGS AND DISPLAYS AND LITERATURE AT PUBLIC EVENTS.

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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 $0

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $0

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $60,000

Other Expenses $64,688

TOTAL EXPENSES $64,688

Year-over-Year Comparison

	2025	2024	Change
Revenue	N/A	N/A	N/A
Expenses	$64,688	$137,759	-0.5%
Net Income	N/A	$-137,759	N/A

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
JAMES SELVIUS	TREASURER	2.00	Officer	$0	$0	$0
RANDY GIROUX	PRESIDENT	2.00	Officer	$0	$0	$0
RICK PLUMMER	VICE PRESIDENT	1.00	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	$64,688	No data	No data
2024	No data	No data	No data	No data
2023	$72,800	$172,740	$202,463	$-99,940
2022	$138,168	$156,549	$302,689	$-18,381
2021	$88,797	$97,514	$320,999	$-8,717
2020	$93,143	$75,890	$329,773	$17,253
2019	$137,616	$115,802	$312,582	$21,814
2018	$164,804	$153,085	$290,620	$11,719