B & O TRAIL ASSOCIATION

EIN: 351908784 501(c)(3) Recreation & Sports

BROWNSBURG, IN

Total Revenue
$1,397,379
Total Expenses
$399,224
Total Assets
$8,491,920
Net Assets
$6,514,807
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1994
Legal Domicile
IN
Phone
3179792467
Tax Period
2024-01-01 to 2024-12-31

B & O TRAIL ASSOCIATION, founded in 1994, is a community nonprofit in the Recreation & Sports sector that reported $1.4M in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year. The organization ran a surplus of $998K, a strong 71% operating margin.

Mission

B&O TRAIL ASSOCIATION, INCS PURPOSE IS TO BUILD AND CREATE RECREATIONAL TRAILS FROM A PORTION OF THE ABANDONED B&O RAILWAY

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,216,758
Program Service Revenue $138,929
Investment Income $41,597
Other Revenue $95
TOTAL REVENUE $1,397,379

Expense Breakdown

Grants Paid $352,486
Salaries & Benefits $0
Fundraising Expenses $18,252
Program Expenses $380,972
Other Expenses $46,738
TOTAL EXPENSES $399,224

Year-over-Year Comparison

2024 2023 Change
Revenue $1,397,379 $1,535,166 -0.1%
Expenses $399,224 $53,201 +6.5%
Net Income $998,155 $1,481,965 -0.3%
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

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Liquidity & Cash Position

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Governance

Voting Members
14
Independent Members
14
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
4
$0
Total Directors
16
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BILL DUMOND BOARD MEMBER 0.00
Director
$0 $0 $0
JOHN HALE BOARD MEMBER 0.00
Director
$0 $0 $0
BEVERLY KATTERHENRY BOARD MEMBER 0.00
Director
$0 $0 $0
JOHN LILES BOARD MEMBER 0.00
Director
$0 $0 $0
EILEEN SAVOLDI BOARD MEMBER 0.00
Director
$0 $0 $0
STEVE SCHAECHER BOARD MEMBER 0.00
Director
$0 $0 $0
LINDA STANSBURY BOARD MEMBER 0.00
Director
$0 $0 $0
HALL VIRGIL BOARD MEMBER 0.00
Director
$0 $0 $0
RYAN WATSON BOARD MEMBER 0.00
Director
$0 $0 $0
DENNIS FAULKENBERG BOARD MEMBER 0.00
Director
$0 $0 $0
KAREN HUMPHREYS BOARD MEMBER 0.00
Director
$0 $0 $0
TRACIE MORRIS BOARD MEMBER 0.00
Director
$0 $0 $0
TOM VERTACNIK BOARD MEMBER 0.00
Director
$0 $0 $0
GAREN CARNES BOARD MEMBER 0.00
Director
$0 $0 $0
JOE FAULKINBURY BOARD MEMBER 0.00
Director
$0 $0 $0
JOE SZENTIVANYI BOARD MEMBER 0.00
Director
$0 $0 $0
JEFF SMALLWOOD PRESIDENT 0.00
Officer
$0 $0 $0
JUDY KENNINGER SECRETARY 0.00
Officer
$0 $0 $0
DAVE JACKSON VICE PRESIDENT 0.00
Officer
$0 $0 $0
STEVE BLACKETER TREASURER 0.00
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
2024 $1,397,379 $399,224 $8,491,920 $998,155
2023 $1,535,166 $53,201 $6,568,965 $1,481,965
2022 $1,423,556 $27,209 $4,528,014 $1,396,347
2021 $324,329 $31,525 $4,197,561 $292,804
2020 $39,235 $7,675 $2,345,536 $31,560
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