MUSIC PUBLISHERS ASSOC OF THE US INC (EIN 132990527) - 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

1907

Legal Domicile

Principal Officer

STEVEN LANKENAU

Phone

2123274044

Tax Period

2024-07-01 to 2025-06-30

MUSIC PUBLISHERS ASSOC OF THE US INC, founded in 1907, is a micro nonprofit that reported $51K in total revenue in fiscal year 2024. Revenue fell 60% from the prior year — a significant decline worth monitoring. Expenses of $170K exceeded revenue, resulting in a 233% operating deficit.

Mission

TO SERVE AS A FORUM FOR PUBLISHERS TO ADDRESS THE MUSIC INDUSTRY'S (CONTINUED ON SCHEDULE O) VITAL ISSUES AND TO FACILITATE COMMUNICATION AMONG INDUSTRY PARTICIPANTS.

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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 $11,000

Program Service Revenue $40,014

Investment Income $84

Other Revenue $0

TOTAL REVENUE $51,098

Expense Breakdown

Grants Paid $0

Salaries & Benefits $81,150

Fundraising Expenses $0

Other Expenses $88,909

TOTAL EXPENSES $170,059

Year-over-Year Comparison

	2024	2023	Change
Revenue	$51,098	$127,886	-0.6%
Expenses	$170,059	$199,590	-0.1%
Net Income	$-118,961	$-71,704	+0.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVEN LANKENAU	PRESIDENT	1.00	Officer Director	$0	$0	$0
MELINDA VARGA	VICE-PRESIDENT	1.00	Officer Director	$0	$0	$0
KATHLEEN MARSH	SECOND VICE-PRESIDENT	1.00	Officer Director	$0	$0	$0
SONYA KIM	TREASURER	1.00	Officer Director	$0	$0	$0
ALEX SHAPIRO	BOARD MEMBER	0.50	Director	$0	$0	$0
DANIEL DORFF	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID FLACHS	OUTGOING BOARD MEMBER (6/2025)	0.50	Director	$0	$0	$0
DEMETRIUS ROBINSON	BOARD MEMBER	0.50	Director	$0	$0	$0
DENNIS TOBENSKI	BOARD MEMBER	0.50	Director	$0	$0	$0
GEORGE MALOIAN	BOARD MEMBER (DECEASED 3/2025)	0.50	Director	$0	$0	$0
IAN MCLOUGHLIN	BOARD MEMBER	0.50	Director	$0	$0	$0
JAMES GRUPENHOFF	BOARD MEMBER	0.50	Director	$0	$0	$0
JEFF SCHROEDL	OUTGOING BOARD MEMBER (11/2024)	0.50	Director	$0	$0	$0
JOHN SHORNEY	BOARD MEMBER	0.50	Director	$0	$0	$0
KAREN HEYMANN	BOARD MEMBER	0.50	Director	$0	$0	$0
MARCO BERROCAL	BOARD MEMBER	0.50	Director	$0	$0	$0
MATTHEW KEISER	BOARD MEMBER	0.50	Director	$0	$0	$0
MEGHAN ROY CLEGG	BOARD MEMBER	0.50	Director	$0	$0	$0
NORMAN RYAN	BOARD MEMBER	0.50	Director	$0	$0	$0
PEGGY MONASTRA	BOARD MEMBER	0.50	Director	$0	$0	$0
STEPHEN CULBERTSON	BOARD MEMBER	0.50	Director	$0	$0	$0
KATHRYN KNIGHT	SECRETARY	0.50	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	$51,098	$170,059	$138,679	$-118,961
2024	$127,886	$199,590	$257,640	$-71,704
2023	$152,179	$175,072	$329,344	$-22,893
2022	$138,423	$165,556	$352,237	$-27,133
2021	$153,441	$140,101	$378,646	$13,340
2020	$146,521	$161,235	$365,306	$-14,714
2019	$157,231	$134,280	$380,020	$22,951
2018	$159,829	$152,445	$377,288	$7,384

MUSIC PUBLISHERS ASSOC OF THE US INC