FALLS AREA SINGLETRACK INC

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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

2010

Legal Domicile

Principal Officer

Jim Maasa

Phone

6053765364

Tax Period

2025-01-01 to 2025-12-31

FALLS AREA SINGLETRACK INC, founded in 2010, is a small nonprofit in the Recreation & Sports sector that reported $238K in total revenue in fiscal year 2025. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $359K exceeded revenue, resulting in a 51% operating deficit.

Mission

Build more trails close to home. we build and maintain single track trails for hiking, trail running and biking.

Program Service Accomplishments

Program 1

Expenses: $337,865 Revenue: $0

Built trail at great bear park in Sioux Falls

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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 $236,553

Program Service Revenue $0

Investment Income $1,166

Other Revenue $67

TOTAL REVENUE $237,786

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $337,865

Other Expenses $358,729

TOTAL EXPENSES $358,729

Year-over-Year Comparison

	2025	2024	Change
Revenue	$237,786	$192,901	+0.2%
Expenses	$358,729	$2,700	+131.9%
Net Income	$-120,943	$190,201	-1.6%

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

N/A

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
James Massa	Treasurer	5.00	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
2025	$237,786	$358,729	$125,057	$-120,943