Land Use Resource Center (EIN 841226087) - 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

1992

Legal Domicile

Principal Officer

MICHAEL STRUGAR

Phone

3038183952

Tax Period

2023-01-01 to 2023-12-31

Land Use Resource Center, founded in 1992, is a small nonprofit in the Environment sector that reported $305K in total revenue in fiscal year 2023. Revenue surged 249% from the prior year, signaling strong growth momentum. Expenses of $363K exceeded revenue, resulting in a 19% operating deficit.

Mission

ASSIST INDIVIDUAL AND VARIOUS ENTITIES WITH ISSUES HAVING TO DO WITH LAND CONSERVATION

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $344,389

Investment Income $-43,167

Other Revenue $3,328

TOTAL REVENUE $304,550

Expense Breakdown

Grants Paid $1,500

Salaries & Benefits $271,528

Fundraising Expenses $0

Program Expenses $295,614

Other Expenses $89,491

TOTAL EXPENSES $362,519

Year-over-Year Comparison

	2023	2022	Change
Revenue	$304,550	$87,270	+2.5%
Expenses	$362,519	$275,433	+0.3%
Net Income	$-57,969	$-188,163	-0.7%

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

N/A

Employees

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

$223,642

Total Directors

$340,397

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL D STRUGAR	PRESIDENT	40.0	Officer Director	$170,000	$53,642	$223,642
DEBRA J PENTZ	DIRECTOR	20.0	Director	$88,750	$28,005	$116,755
JAMES T FLYNN	TREASURER (TO 9/2023)	1.0	Officer 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	No data	No data	No data	No data
2023	$304,550	$362,519	$1,627,164	$-57,969
2022	$87,270	$275,433	$1,488,767	$-188,163
2021	$345,452	$283,152	$1,911,942	$62,300
2020	$132,786	$309,300	$1,806,103	$-176,514
2019	$359,457	$290,574	$1,954,804	$68,883
2018	$266,655	$292,414	$1,739,789	$-25,759

Land Use Resource Center