National Association Of Railroad Trial Counsel
National Association Of Railroad Trial Counsel maintains strong asset growth and zero liabilities over a decade.
EIN: 136016050 · Phoenix, AZ · Updated: 2026-03-28
Is National Association Of Railroad Trial Counsel Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
National Association Of Railroad Trial Counsel directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About National Association Of Railroad Trial Counsel
National Association Of Railroad Trial Counsel (EIN: 136016050) is a nonprofit organization based in Phoenix, AZ. The organization reported total revenue of $493K and total assets of $661K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of National Association Of Railroad Trial Counsel's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
National Association Of Railroad Trial Counsel is a small nonprofit that has been operating for 30 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $706K |
| Total Expenses | $600K |
| Surplus / Deficit | +$106K |
| Total Assets | $781K |
| Net Assets | $781K |
| Operating Margin | 15.0% |
| Months of Reserves | 15.6 months |
Financial Health Grade: A
In 2023, National Association Of Railroad Trial Counsel reported a surplus of $106K with revenue exceeding expenses, holds 15.6 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), National Association Of Railroad Trial Counsel's revenue has grown at a compound annual growth rate (CAGR) of 0.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +16.3% | -4.5% | +15.7% |
| 2022 | +32.0% | +60.6% | -3.1% |
| 2021 | -3.5% | -2.7% | +10.9% |
| 2020 | -37.1% | -35.7% | +13.4% |
| 2019 | +8.8% | -12.6% | +31.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1996 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates National Association Of Railroad Trial Counsel with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, National Association Of Railroad Trial Counsel allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $106K, with revenue exceeding expenses.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting that executive leadership may be volunteer-based or compensated through other means not categorized as officer compensation, which limits direct analysis of executive pay relative to the organization's size and revenue.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of National Association Of Railroad Trial Counsel's IRS 990 filings:
- Lack of detailed functional expense breakdown in summary data, hindering full assessment of spending efficiency.
- No reported officer compensation, which could obscure leadership costs if not volunteer-led and fully disclosed elsewhere.
Strengths
The following positive indicators were identified for National Association Of Railroad Trial Counsel:
- Consistent asset growth, from $336,156 in 2014 to $781,455 in 2023, indicating strong financial management.
- Zero reported liabilities across all filings, demonstrating exceptional fiscal health and low financial risk.
- Generally positive net income in most years, allowing for accumulation of reserves.
- Healthy revenue generation, with 2023 revenue at $706,389, supporting operations and growth.
Frequently Asked Questions about National Association Of Railroad Trial Counsel
Is National Association Of Railroad Trial Counsel a legitimate charity?
Based on AI analysis of IRS 990 filings, National Association Of Railroad Trial Counsel (EIN: 136016050) some concerns. Mission Score: 75/100. 2 red flags identified, 4 strengths noted.
How does National Association Of Railroad Trial Counsel spend its money?
National Association Of Railroad Trial Counsel directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to National Association Of Railroad Trial Counsel tax-deductible?
National Association Of Railroad Trial Counsel is registered as a tax-exempt nonprofit (EIN: 136016050). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of NARTC's expenses are dedicated to its core programs?
The provided IRS 990 summary data does not detail the functional expense breakdown (program, administrative, fundraising), making it impossible to determine the exact percentage of expenses dedicated to core programs. This information would typically be found in Part IX of the full 990 form.
How does NARTC manage to have zero liabilities consistently?
NARTC's consistent reporting of zero liabilities across all filings indicates a strong financial position where the organization likely operates on a cash basis, pays its obligations promptly, and avoids debt. This is a significant strength in financial management.
Is the organization's revenue stable or volatile?
NARTC's revenue has shown some fluctuation over the past decade, ranging from a low of $459,964 in 2021 to a high of $762,212 in 2015. While not entirely stable, it has generally remained robust, with the latest reported revenue in 2023 at $706,389, indicating a healthy capacity to generate income.
What is the purpose of the accumulated assets?
The accumulated assets, growing to $781,455 in 2023, likely serve as operating reserves, an endowment, or funds designated for future projects or contingencies. These assets provide financial stability and resilience for the organization.
Filing History
IRS 990 filing history for National Association Of Railroad Trial Counsel showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), National Association Of Railroad Trial Counsel's revenue has grown by 0.3%, moving from $705K to $706K. Total assets increased by 93.7% over the same period, from $403K to $781K. Total functional expenses fell by 17.2%, from $725K to $600K. In its most recent filing year (2023), National Association Of Railroad Trial Counsel reported a surplus of $106K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $706K | $600K | $781K | $0 | — | View 990 |
| 2022 | $607K | $629K | $676K | $0 | — | View 990 |
| 2021 | $460K | $391K | $697K | $0 | — | View 990 |
| 2020 | $476K | $402K | $628K | $0 | — | View 990 |
| 2019 | $757K | $626K | $554K | $0 | — | View 990 |
| 2018 | $696K | $716K | $423K | $0 | — | View 990 |
| 2017 | $713K | $542K | $443K | $0 | — | View 990 |
| 2016 | $630K | $703K | $272K | $0 | — | View 990 |
| 2015 | $762K | $753K | $345K | $0 | — | View 990 |
| 2014 | $698K | $699K | $336K | $0 | — | View 990 |
| 2013 | $692K | $742K | $339K | $1K | — | View 990 |
| 2012 | $686K | $701K | $388K | $0 | — | View 990 |
| 2011 | $705K | $725K | $403K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $706K, expenses of $600K, and assets of $781K (revenue +16.3% year-over-year).
- 2022: Revenue of $607K, expenses of $629K, and assets of $676K (revenue +32.0% year-over-year).
- 2021: Revenue of $460K, expenses of $391K, and assets of $697K (revenue -3.5% year-over-year).
- 2020: Revenue of $476K, expenses of $402K, and assets of $628K (revenue -37.1% year-over-year).
- 2019: Revenue of $757K, expenses of $626K, and assets of $554K (revenue +8.8% year-over-year).
- 2018: Revenue of $696K, expenses of $716K, and assets of $423K (revenue -2.4% year-over-year).
- 2017: Revenue of $713K, expenses of $542K, and assets of $443K (revenue +13.2% year-over-year).
- 2016: Revenue of $630K, expenses of $703K, and assets of $272K (revenue -17.4% year-over-year).
- 2015: Revenue of $762K, expenses of $753K, and assets of $345K (revenue +9.2% year-over-year).
- 2014: Revenue of $698K, expenses of $699K, and assets of $336K (revenue +0.9% year-over-year).
- 2013: Revenue of $692K, expenses of $742K, and assets of $339K (revenue +0.9% year-over-year).
- 2012: Revenue of $686K, expenses of $701K, and assets of $388K (revenue -2.7% year-over-year).
- 2011: Revenue of $705K, expenses of $725K, and assets of $403K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for National Association Of Railroad Trial Counsel:
Data Sources and Methodology
This transparency report for National Association Of Railroad Trial Counsel is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.