THESSALONICA AGRICULTURAL & INDUSTRIAL INSTITUTE (THE AMERICAN FARM SCHOOL) (EIN 131624206) - 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

1904

Legal Domicile

Principal Officer

BARBARA HEMING

Phone

2124638434

Tax Period

2024-07-01 to 2025-06-30

THESSALONICA AGRICULTURAL & INDUSTRIAL INSTITUTE (THE AMERICAN FARM SCHOOL), founded in 1904, is a mid-sized nonprofit in the International Affairs sector that reported $22.0M in total revenue in fiscal year 2024. Revenue surged 42% from the prior year, signaling strong growth momentum. The organization ran a surplus of $3.7M, a strong 17% operating margin.

Mission

THE AMERICAN FARM SCHOOL OF THESSALONIKI, GREECE APPLIES ITS HALLMARK LEARN BY DOING APPROACH TO EDUCATE STUDENTS OF ALL AGE TOWARDS RESPONSIBLE STEWARDSHIP IN THE AREAS OF AGRICULTURE, FOOD SYSTEMS, THE ENVIRONMENT AND OTHER LIFE SCIENCES RELATED TO OUR SUSTAINABLE FUTURE.

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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 $4,170,816

Program Service Revenue $11,859,109

Investment Income $4,792,440

Other Revenue $1,134,175

TOTAL REVENUE $21,956,540

Expense Breakdown

Grants Paid $1,034,265

Salaries & Benefits $8,789,767

Fundraising Expenses $451,502

Program Expenses $14,462,158

Other Expenses $8,441,020

TOTAL EXPENSES $18,265,052

Year-over-Year Comparison

	2024	2023	Change
Revenue	$21,956,540	$15,468,993	+0.4%
Expenses	$18,265,052	$14,445,877	+0.3%
Net Income	$3,691,488	$1,023,116	+2.6%

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

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

$256,197

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PETROS A LEVIS	CHAIRMAN	5.00	Officer Director	$0	$0	$0
STEFANOS PANTELIADIS	FIRST VICE CHAIR	2.00	Officer Director	$0	$0	$0
WILLIAM L RICHTER	VICE CHAIRMAN	2.00	Officer Director	$0	$0	$0
BARBARA K HEMING	TREASURER	2.00	Officer Director	$0	$0	$0
FRANCES MANTHOS	VICE CHAIRMAN	2.00	Officer Director	$0	$0	$0
SOPHIA S HARTCH	SECRETARY	2.00	Officer Director	$0	$0	$0
DAVID G ACKER	TRUSTEE	1.00	Director	$0	$0	$0
DEBORAH ANDROUS	TRUSTEE	1.00	Director	$0	$0	$0
OLIA AVIDIS	TRUSTEE	1.00	Director	$0	$0	$0
JOANNIE C DANIELIDES	TRUSTEE	1.00	Director	$0	$0	$0
ANNIE MANIATI EFSTATHIOU	TRUSTEE	1.00	Director	$0	$0	$0
THYMIS EFTHYMIADIS	TRUSTEE	1.00	Director	$0	$0	$0
CHRISTINA KAZIS SAYARE	TRUSTEE	1.00	Director	$0	$0	$0
KEITH DRONEN	TRUSTEE	1.00	Director	$0	$0	$0
ANTONIS HADJIYANNAKIS	TRUSTEE	1.00	Director	$0	$0	$0
VICKI KYRIAKOS	TRUSTEE	1.00	Director	$0	$0	$0
PHOEBE LEGAKIS	TRUSTEE	1.00	Director	$0	$0	$0
KONSTANTINOS KRAVVAS	TRUSTEE	1.00	Director	$0	$0	$0
ANGELO LAMPOUSIS	TRUSTEE	1.00	Director	$0	$0	$0
GEORGE MILONAS	TRUSTEE	1.00	Director	$0	$0	$0
NIKOLAOS PENTZOS	TRUSTEE	1.00	Director	$0	$0	$0
JOEL S POST	TRUSTEE	1.00	Director	$0	$0	$0
PETER SCHUBE	TRUSTEE	1.00	Director	$0	$0	$0
WILLIAM A TSACALIS	TRUSTEE	1.00	Director	$0	$0	$0
ROBERT J UEK	TRUSTEE	1.00	Director	$0	$0	$0
SHARON W VAINO	TRUSTEE	1.00	Director	$0	$0	$0
PANAYIOTIS YATAGANTZIDIS	TRUSTEE	1.00	Director	$0	$0	$0
COSTA DARRAS	FORMER TRUSTEE	1.00	Director	$0	$0	$0
KIM DOOLEY	HONORARY TRUSTEE	1.00	Director	$0	$0	$0
CONSTANTINOS HADJIYANNAKIS	HONORARY TRUSTEE	1.00	Director	$0	$0	$0
JEFFREY LANSDALE	PRESIDENT	60.00	Officer	$202,077	$54,120	$256,197
LAURA SOMMERS	FINANCE OFFICER	40.00	Highest	$116,400	$65,126	$181,526

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	$21,956,540	$18,265,052	$100,285,284	$3,691,488
2024	$15,468,993	$14,445,877	$88,265,315	$1,023,116
2023	$11,631,558	$15,142,117	$82,535,700	$-3,510,559
2022	$17,701,076	$14,688,565	$79,768,133	$3,012,511
2021	$11,606,738	$14,312,123	$90,609,236	$-2,705,385
2020	$15,283,130	$13,153,860	$81,872,412	$2,129,270
2019	$13,512,838	$14,599,740	$76,598,860	$-1,086,902
2018	$18,784,382	$14,457,389	$73,767,807	$4,326,993

THESSALONICA AGRICULTURAL & INDUSTRIAL INSTITUTE (THE AMERICAN FARM SCHOOL)