Friends of the Fonta Flora State Trail (EIN 844922798) - 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

2019

Legal Domicile

Phone

8284425402

Tax Period

2024-01-01 to 2024-12-31

Friends of the Fonta Flora State Trail, founded in 2019, is a small nonprofit in the Recreation & Sports sector that reported $255K in total revenue in fiscal year 2024. Revenue surged 112% from the prior year, signaling strong growth momentum.

Mission

The mission of F3ST is to connect mountain communities in western North Carolina through the Fonta Flora State Trail to promote physical health, mental wellness, economic development, and outdoor recreation with trail partners for the enjoyment and education of all people.

🔒

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 (2024)

Revenue Breakdown

Contributions & Grants $252,834

Program Service Revenue $0

Investment Income $5

Other Revenue $1,809

TOTAL REVENUE $254,648

Expense Breakdown

Grants Paid $194,830

Salaries & Benefits $36,854

Fundraising Expenses $135

Program Expenses $220,300

Other Expenses $38,328

TOTAL EXPENSES $270,012

Year-over-Year Comparison

	2024	2023	Change
Revenue	$254,648	$119,885	+1.1%
Expenses	$270,012	$111,066	+1.4%
Net Income	$-15,364	$8,819	-2.7%

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

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

$24,035

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Sigmon Jessica	Executive Dir.	20.00	Officer	$24,035	$0	$24,035
Amanda Finn	Executive Director	20.00		$10,200	$0	$10,200
Mark Cobb	Vice President	1.00	Officer Director	$0	$0	$0
Dave Keiser	Treasurer	1.00	Officer Director	$0	$0	$0
Renee Taylor	Director	1.00	Director	$0	$0	$0
Sarah Chabaane	Director	1.00	Director	$0	$0	$0
Megan Foy	Director	1.00	Director	$0	$0	$0
Wes Shelley	Director	1.00	Director	$0	$0	$0
Julia Weatherford	Director	1.00	Director	$0	$0	$0
Doug Hay	Director	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	$254,648	$270,012	$62,395	$-15,364

Friends of the Fonta Flora State Trail