Los Angeles Railroad Heritage Foundation (EIN 954731336) - 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

1999

Legal Domicile

Principal Officer

Orlo Elfes

Phone

3239316757

Tax Period

2022-01-01 to 2022-12-31

Los Angeles Railroad Heritage Foundation, founded in 1999, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $77K in total revenue in fiscal year 2022. Revenue fell 36% from the prior year — a significant decline worth monitoring. Expenses of $143K exceeded revenue, resulting in a 86% operating deficit.

Mission

The Foundation's mission is to diligently preserve and dynamically present the History of Railroading in Los Angeles thorugh its three Core Programs: Public Outreach, Archival Preservation, and Multiple-Media Publishing. Each of these programs is interdependent.

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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 (2022)

Revenue Breakdown

Contributions & Grants $19,134

Program Service Revenue $48,170

Investment Income $9,571

Other Revenue $0

TOTAL REVENUE $76,875

Expense Breakdown

Grants Paid $0

Salaries & Benefits $69,711

Fundraising Expenses $0

Program Expenses $112,330

Other Expenses $72,982

TOTAL EXPENSES $142,693

Year-over-Year Comparison

	2022	2021	Change
Revenue	$76,875	$119,654	-0.4%
Expenses	$142,693	$146,255	0.0%
Net Income	$-65,818	$-26,601	+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

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
Wendell Mortimer	Board Member	25.00	Director	$0	$0	$0
Mark Higgins	Treasurer	14.00	Officer Director	$0	$0	$0
Orlo Elfes	President	70.00	Officer Director	$0	$0	$0
Robert De Pietro	Board Member	16.00	Director	$0	$0	$0
Deke Keasbey	Board Member	20.00	Director	$0	$0	$0
Stephen Skahen	Board Member	28.00	Director	$0	$0	$0
Walt Lester	Board Member	2.00	Director	$0	$0	$0
Michael Cisneros	Board Member	14.00	Director	$0	$0	$0
Ellie Trope	Secretary	20.00	Officer Director	$0	$0	$0
George Higgins	Board Member	14.00	Director	$0	$0	$0
Jared Nigro	COO	40.00	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
2022	$76,875	$142,693	$539,340	$-65,818
2021	$119,654	$146,255	$675,920	$-26,601
2020	$77,649	$106,697	$692,921	$-29,048
2019	$59,313	$135,665	$694,768	$-76,352
2019	$59,313	$135,665	$694,768	$-76,352
2018	$86,955	$103,795	$706,659	$-16,840

Los Angeles Railroad Heritage Foundation