CENTER FOR BUILDING IN NORTH AMERICA INC (EIN 883531896) - 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

2022

Legal Domicile

Principal Officer

STEPHEN SMITH

Phone

4849958479

Tax Period

2023-01-01 to 2023-12-31

CENTER FOR BUILDING IN NORTH AMERICA INC, founded in 2022, is a micro nonprofit in the Housing & Shelter sector that reported $19K in total revenue in fiscal year 2023. Revenue fell 97% from the prior year — a significant decline worth monitoring. Expenses of $217K exceeded revenue, resulting in a 1070% operating deficit.

Mission

TO STUDY BUILDING CODES AND CONSTRUCTION POLICY IN THE UNITED STATES AND CANADA IN A COMPARATIVE GLOBAL CONTEXT, AND PROPOSE AVENUES FOR REFORM TO BRING OUR CODES IN LINE WITH THOSE IN OTHER DEVELOPED COUNTRIES.

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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 $18,444

Program Service Revenue $0

Investment Income $58

Other Revenue $33

TOTAL REVENUE $18,535

Expense Breakdown

Grants Paid $0

Salaries & Benefits $183,985

Fundraising Expenses $3,814

Program Expenses $195,388

Other Expenses $32,920

TOTAL EXPENSES $216,905

Year-over-Year Comparison

	2023	2022	Change
Revenue	$18,535	$543,493	-1.0%
Expenses	$216,905	$68,718	+2.2%
Net Income	$-198,370	$474,775	-1.4%

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

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

$171,825

Total Directors

$171,825

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHEN SMITH	PRESIDENT	40.00	Officer Director	$151,819	$20,006	$171,825
MICHAEL ELIASON	TREASURER	1.00	Director	$0	$0	$0
BEN FURNAS	SECRETARY	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	No data	No data	No data	No data
2023	$18,535	$216,905	$278,012	$-198,370
2022	$543,493	$68,718	$475,913	$474,775

CENTER FOR BUILDING IN NORTH AMERICA INC