COMMUNITY BUILDING PARTNERS 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

1998

Legal Domicile

Principal Officer

DARLA DREYER

Phone

2084578950

Tax Period

2024-01-01 to 2024-12-31

COMMUNITY BUILDING PARTNERS INC, founded in 1998, is a small nonprofit in the Recreation & Sports sector that reported $247K in total revenue in fiscal year 2024. Net assets of $1.3M represent 65 months of operating reserves.

Mission

ARTS & CULTURAL CENTER RESTORATION AND MAINTENANCE OF HISTORICAL CHURCH REPURPOSED AS VENUE FOR COMMUNITY GATHERINGS

Program Service Accomplishments

Program 1

Expenses: $261,052 Revenue: $246,827

ONGOING RESTORATION & PRESERVATION OF HISTORIC CHURCH BUILDING AND HOSTING OF ARTISTIC AND CULTURAL EVENTS, MUSICAL PERFORMANCES, WEDDINGS, RECEPTIONS, CULINARY CLASSES, WORKSHOPS, BUSINESS...

ONGOING RESTORATION & PRESERVATION OF HISTORIC CHURCH BUILDING AND HOSTING OF ARTISTIC AND CULTURAL EVENTS, MUSICAL PERFORMANCES, WEDDINGS, RECEPTIONS, CULINARY CLASSES, WORKSHOPS, BUSINESS CONFERENCES, AND EDUCATION OUTREACH CLASSES AT THE FACILITY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $74,517

Program Service Revenue $172,304

Investment Income $6

Other Revenue $0

TOTAL REVENUE $246,827

Expense Breakdown

Grants Paid $0

Salaries & Benefits $116,242

Fundraising Expenses $0

Program Expenses $261,052

Other Expenses $144,810

TOTAL EXPENSES $261,052

Year-over-Year Comparison

	2024	2023	Change
Revenue	$246,827	$252,253	0.0%
Expenses	$261,052	$246,047	+0.1%
Net Income	$-14,225	$6,206	-3.3%

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

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

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

$67,000

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DARLA DREYER	EXECUTIVE DIRECTOR	40.00	Key Emp	$67,000	$0	$67,000
LINDA TWIEHAUS	SECRETARY	3.00	Officer	$0	$0	$0
DAVID MCDOWELL	TREASURER	3.00	Officer	$0	$0	$0
CHRISSY ROY	BOARD VICE CHAIR	1.00	Director	$0	$0	$0
LINDA PRY	BOARD MEMBER	1.00	Director	$0	$0	$0
JAN CLIZER	BOARD MEMBER	1.00	Director	$0	$0	$0
WENDY MCDOWELL	BOARD CHAIR	1.00	Director	$0	$0	$0
ANNETTE DURKIN	BOARD MEMBER	1.00	Director	$0	$0	$0
VAL WILCOX	BOARD MEMBER	1.00	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
2024	$246,827	$261,052	$1,330,073	$-14,225
2023	$252,253	$246,047	$1,346,295	$6,206
2022	$235,508	$229,037	$1,341,952	$6,471
2021	$180,147	$165,343	$1,331,116	$14,804
2020	$129,614	$132,158	$1,316,797	$-2,544
2019	$90,136	$95,402	$1,317,200	$-5,266