FRIENDS OF BERRIEN COUNTY TRAILS (EIN 900424248) - 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

2019

Legal Domicile

Principal Officer

GARY WOOD

Phone

2693390797

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF BERRIEN COUNTY TRAILS, founded in 2019, is a micro nonprofit in the Recreation & Sports sector that reported $79K in total revenue in fiscal year 2024. Revenue surged 53% from the prior year, signaling strong growth momentum. The organization ran a surplus of $71K, a strong 90% operating margin.

Mission

SUPPORT THE CONSTRUCTION AND MAINTENANCE OF TRAILS (PEDESTRIAN, BICYCLE AND WATERWAY) WITHIN BERRIEN COUNTY AND CONNECTING TO ADJACENT COUNTIES, AND ENCOURAGE TRAIL USE.

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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 $71,505

Program Service Revenue $0

Investment Income $7,699

Other Revenue $0

TOTAL REVENUE $79,204

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,469

Other Expenses $8,079

TOTAL EXPENSES $8,079

Year-over-Year Comparison

	2024	2023	Change
Revenue	$79,204	$51,801	+0.5%
Expenses	$8,079	$5,867	+0.4%
Net Income	$71,125	$45,934	+0.5%

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

N/A

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY WOOD	PRESIDENT	5.00	Officer Director	$0	$0	$0
MIKE GAREY	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
ROBERT CLARK	TREASURER	5.00	Officer Director	$0	$0	$0
JERRY FLENAR	TRUSTEE	5.00	Director	$0	$0	$0
BEAT STOCKER	TRUSTEE	5.00	Director	$0	$0	$0
JOHN CHIPMAN	TRUSTEE	5.00	Director	$0	$0	$0
CHRIS MARSCHKE	TRUSTEE	5.00	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	$79,204	$8,079	$586,550	$71,125
2023	$51,801	$5,867	$515,425	$45,934
2022	$465,658	$59,042	$469,491	$406,616

FRIENDS OF BERRIEN COUNTY TRAILS