BUILD LEBANON TRAILS (EIN 900845394) - 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

2012

Legal Domicile

Principal Officer

RODNEY W SELL

Phone

5414091302

Tax Period

2023-01-01 to 2023-12-31

BUILD LEBANON TRAILS, founded in 2012, is a micro nonprofit in the Recreation & Sports sector that reported $82K in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $38K, a strong 46% operating margin.

Mission

TO INSPIRE AND ASSIST THE COMMUNITY IN THE DEVELOPMENT, MAINTENANCE, AND ENHANCEMENT OF MULTIPLE-USE TRAILS AND RELATED FACILITIES IN AND AROUND LEBANON FOR THE ENJOYMENT, RECREATION, HEALTH, AND SAFETY OF THE RESIDENTS AND THEIR GUESTS.

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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 $49,914

Program Service Revenue $0

Investment Income $13,709

Other Revenue $18,133

TOTAL REVENUE $81,756

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $1,097

Program Expenses $38,990

Other Expenses $44,107

TOTAL EXPENSES $44,107

Year-over-Year Comparison

	2023	2022	Change
Revenue	$81,756	$65,893	+0.2%
Expenses	$44,107	$64,884	-0.3%
Net Income	$37,649	$1,009	+36.3%

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

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
RODNEY W SELL	President	4.00	Officer Director	$0	$0	$0
DARRYL BLACK	Director	4.00	Director	$0	$0	$0
THADEUS L NELSON	Secretary	4.00	Officer Director	$0	$0	$0
INGRID ROLLEMA	Director	4.00	Director	$0	$0	$0
JANICE M DIAMANITINE	Director	4.00	Director	$0	$0	$0
ART CISNEROS	Director	4.00	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	$81,756	$44,107	$511,375	$37,649
2021	$947,894	$707,430	$449,221	$240,464

BUILD LEBANON TRAILS