Short Line Safety Institute

Nonprofit profile at a glance

EIN
810740934
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-N 2015
Location
Washington, DC, USA
Phone
2025853446
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$4,038,572
Expenses
$4,039,975
Assets
$709,499
Liabilities
$663,362

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • THOMAS MURTA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • THOMAS MURTA (EXECUTIVE DIRECTOR): $377,670 total reported compensation
  • SAM COTTON (DIRECTOR OF SAFETY CULTURE): $230,008 total reported compensation
  • JILL MEDEIROS (CHIEF ADMINISTRATIVE OFFICER): $229,639 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide the leadership to enhance the safety culture and safety performance of short line and regional railroads through assessment, education and training.

What it reported doing in 2025

Collaboration - the institute collaborates and remains involved with entities and groups, in addition to the aslrra, fra, volpe and uconn including close cooperation with class i railroads, the rail regulators and the rail industry in canada, the insurance industry, shippers, and other groups and associations that are involved in safety issues or safety culture improvement, and federal and state regulators and agencies.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.2%; rating input score 91
  • Program expense ratio: 91.2%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.93; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 34.6%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 91.2% of revenue deployed · 91.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 7 filed program accomplishments · $3.7M in reported program spending
  • Leadership: top reported pay $378K · 13 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.