SOCIETY OF AMERICAN MAGICIANS (EIN 042760267) - 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

1902

Legal Domicile

Principal Officer

JOHN B MIDGLEY

Phone

2159395555

Tax Period

2024-06-01 to 2025-05-31

SOCIETY OF AMERICAN MAGICIANS, founded in 1902, is a small nonprofit that reported $277K in total revenue in fiscal year 2024. Expenses of $320K exceeded revenue, resulting in a 16% operating deficit.

Mission

THE MISSION OF THE S.A.M IS TO PROMOTE AN ENVIRONMENT FOR THE WORLDWIDE MAGIC COMMUNITY THAT FOSTERS FELLOWSHIP,PRESERVATION OF THE MAGICAL ARTS, ETHICAL STANDARDS, EDUCATION AND PERSONAL GROWTH

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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 $215,628

Program Service Revenue $0

Investment Income $3,765

Other Revenue $57,352

TOTAL REVENUE $276,745

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $39,388

TOTAL EXPENSES $319,791

Year-over-Year Comparison

	2024	2023	Change
Revenue	$276,745	$277,187	0.0%
Expenses	$319,791	$316,422	+0.0%
Net Income	$-43,046	$-39,235	+0.1%

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

161

Independent Members

161

Employees

N/A

Volunteers

161

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
JOHN B MIDGLEY	NATIONAL PRESIDENT	35	Officer	$0	$0	$0
MATTHEW CRABTREE	NATIONAL PRESIDENT ELECT	15	Officer	$0	$0	$0
MICHAEL HECKENBERGER	NATIONAL 1ST VICE PRESIDENT	15	Officer	$0	$0	$0
MARC DESOUZA	NATIONAL 2ND VICE PRESIDENT	15	Officer	$0	$0	$0
MARLENE CLARK	NATIONAL SECRETARY	15	Officer	$0	$0	$0
ERIC LAMPERT	NATIONAL TREASURER	15	Officer	$0	$0	$0
ADAM PARISI	REGIONAL VP NEW ENGLAND	5	Officer	$0	$0	$0
FRANK MONACO	REGIONAL VP NORTH ATLANTIC	5	Officer	$0	$0	$0
JACOB KNUCKEY	REGIONAL VP MID ATLANTIC	5	Officer	$0	$0	$0
SARAHELLA HARLAN	REGIONAL VP SOUTH ATLANTIC	5	Officer	$0	$0	$0
BRET SOHL	REGIONAL VP CENTRAL PLAINES	5	Officer	$0	$0	$0
TRUDY MONTEITH	REGIONAL VP MIDWESTERN	5	Officer	$0	$0	$0
GENE PROTAS	REGIONAL VP SOUTH CENTRAL	5	Officer	$0	$0	$0
MYCAH MURANAKA	REGIONAL VP SOUTHWESTERN	5	Officer	$0	$0	$0
JASON CARLING	REGIONAL VP NORTHWESTERN	5	Officer	$0	$0	$0
CHRIS YUILL	REGIONAL VP CANADA	5	Officer	$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
2025	$276,745	$319,791	$302,655	$-43,046
2024	$277,187	$316,422	$248,579	$-39,235
2023	$250,322	$333,462	$292,941	$-83,140
2022	$275,998	$298,530	$365,899	$-22,532
2021	$265,901	$274,508	$404,511	$-8,607

SOCIETY OF AMERICAN MAGICIANS