FRIENDS OF THE BRUCE FREEMAN RAIL TRAIL INC (EIN 201889146) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

Thomas Michelman

Phone

5086414084

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF THE BRUCE FREEMAN RAIL TRAIL INC, founded in 2004, is a micro nonprofit in the Recreation & Sports sector that reported $94K in total revenue in fiscal year 2025. Revenue surged 33% from the prior year, signaling strong growth momentum. The organization ran a surplus of $58K, a strong 62% operating margin.

Mission

Charitable and Educational

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $83,966

Program Service Revenue $0

Investment Income $10,239

Other Revenue $0

TOTAL REVENUE $94,205

Expense Breakdown

Grants Paid $17,075

Salaries & Benefits $0

Fundraising Expenses $3,401

Program Expenses $25,541

Other Expenses $18,722

TOTAL EXPENSES $35,797

Year-over-Year Comparison

	2025	2024	Change
Revenue	$94,205	$70,701	+0.3%
Expenses	$35,797	$32,232	+0.1%
Net Income	$58,408	$38,469	+0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
Thomas S Michelman	President and Director	2	Officer Director	$0	$0	$0
Emily C Teller	Secretary and Director	3	Officer Director	$0	$0	$0
Mary Christine Corr	Treasurer and Director	5	Officer Director	$0	$0	$0
Christopher Barrett	Director	1	Director	$0	$0	$0
Sharon Galphin	Director	2	Director	$0	$0	$0
Stuart Johnstone	Director	1	Director	$0	$0	$0
Paul Malchodi	Director	1	Director	$0	$0	$0
Judy Perrin	Director	4	Director	$0	$0	$0
Barbara Pike	Director	8	Director	$0	$0	$0
Joyce Reischutz	Director	1	Director	$0	$0	$0
Carlene Hempel	Director	1	Director	$0	$0	$0
Ed Kross	Director	1.00	Director	$0	$0	$0
Glenn Reed	Director	1	Director	$0	$0	$0
John McQueen	Director	1	Director	$0	$0	$0
Christopher Menge	Director	2	Director	$0	$0	$0
Amy Sarli	Director	1	Director	$0	$0	$0
Glenn Pransky	Director	1	Director	$0	$0	$0
Ralph Hebb	Director	1	Director	$0	$0	$0
Mike Yeomans	Director	1	Director	$0	$0	$0
Jeff Bergart	Director	2	Director	$0	$0	$0
Brian Judd	Director	1	Director	$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	$94,205	$35,797	$346,187	$58,408
2024	$70,701	$32,232	$287,779	$38,469
2023	$71,086	$44,648	$249,310	$26,438

FRIENDS OF THE BRUCE FREEMAN RAIL TRAIL INC