BLACK DIAMOND FOUNDATION INC (EIN 134211621) - 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

2002

Legal Domicile

Principal Officer

Roger Obenauf

Phone

6143705991

Tax Period

2025-01-01 to 2025-12-31

BLACK DIAMOND FOUNDATION INC, founded in 2002, is a small nonprofit in the Human Services sector that reported $249K in total revenue in fiscal year 2025. Revenue surged 20% from the prior year, signaling strong growth momentum. Expenses of $237K left a modest 5% surplus.

Mission

To collect and distribute funds in a manner which enriches the lives of individuals and families in Citrus County, FL and to demonstrate that the Black Diamond community cares about the county and its citizens.

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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 $155,847

Program Service Revenue $0

Investment Income $2,968

Other Revenue $90,105

TOTAL REVENUE $248,920

Expense Breakdown

Grants Paid $235,700

Salaries & Benefits $0

Fundraising Expenses $72

Program Expenses $235,700

Other Expenses $1,763

TOTAL EXPENSES $237,463

Year-over-Year Comparison

	2025	2024	Change
Revenue	$248,920	$206,646	+0.2%
Expenses	$237,463	$253,149	-0.1%
Net Income	$11,457	$-46,503	-1.2%

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
Roger Obenauf	Chair	2.00	Director	$0	$0	$0
Joan Plunkett	Secretary	1	Director	$0	$0	$0
Shaunda Burdette	Director	1	Director	$0	$0	$0
Bruce Carney	Director	1	Director	$0	$0	$0
Valerie Daniels	Director	1	Director	$0	$0	$0
Lisa Honnold	Director	1	Director	$0	$0	$0
Patrick Monea	Director	1	Director	$0	$0	$0
Jon Radabaugh	Director	1	Director	$0	$0	$0
Linda Thomas	Director	1	Director	$0	$0	$0
Foster Lamm	Treasurer	1	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	$248,920	$237,463	$208,156	$11,457
2024	$206,646	$253,149	$196,699	$-46,503
2022	$233,098	$252,138	$266,754	$-19,040
2021	$216,924	$141,520	$285,794	$75,404
2020	$240,852	$213,725	$210,390	$27,127

BLACK DIAMOND FOUNDATION INC