AMERICAN SOCIETY OF PERFUMERS INC (EIN 222392465) - 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

1947

Legal Domicile

Principal Officer

ROGER A HOWELL

Phone

8556981947

Tax Period

2024-01-01 to 2024-12-31

AMERICAN SOCIETY OF PERFUMERS INC, founded in 1947, is a small nonprofit that reported $173K in total revenue in fiscal year 2024. Revenue surged 321% from the prior year, signaling strong growth momentum. Expenses of $237K exceeded revenue, resulting in a 37% operating deficit.

Mission

TO UPHOLD THE HIGH STANDARDS OF PROFESSIONAL PERFUMERY IN THE U.S. WHILE REPRESENTING OUR MEMBERS INTERNATIONALLY.

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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 $0

Program Service Revenue $153,251

Investment Income $19,867

Other Revenue $242

TOTAL REVENUE $173,360

Expense Breakdown

Grants Paid $0

Salaries & Benefits $13,500

Fundraising Expenses $0

Other Expenses $223,522

TOTAL EXPENSES $237,022

Year-over-Year Comparison

	2024	2023	Change
Revenue	$173,360	$41,198	+3.2%
Expenses	$237,022	$144,689	+0.6%
Net Income	$-63,662	$-103,491	-0.4%

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

$8,500

Total Directors

$13,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES KRIVDA	PRESIDENT THRU 12/31/24	10.00	Officer Director	$2,500	$0	$2,500
VINCENT KUCZINSKI	CHAIRPERSON	8.00	Officer Director	$1,500	$0	$1,500
CHRISTOPHER DIIENNO	VICE PRESIDENT	8.00	Officer Director	$1,500	$0	$1,500
LIONEL NESBITT	SECRETARY	8.00	Officer Director	$1,500	$0	$1,500
JOHN GAMBA	TREASURER	8.00	Officer Director	$1,500	$0	$1,500
DARRYL DO	ALTERNATE DIRECTOR	5.00	Director	$500	$0	$500
PAULA KUNDU	ALTERNATE DIRECTOR	5.00	Director	$500	$0	$500
DELPHINE PERDON RUPNOW	DIRECTOR	5.00	Director	$1,000	$0	$1,000
MICHELLE BRUCKMANN	DIRECTOR	5.00	Director	$1,000	$0	$1,000
SUSAN ARSLANER	DIRECTOR	5.00	Director	$1,000	$0	$1,000
ARIELLE LEBEAU	DIRECTOR	5.00	Director	$1,000	$0	$1,000

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	$173,360	$237,022	$179,724	$-63,662
2023	$41,198	$144,689	$243,580	$-103,491
2022	$107,311	$134,255	$335,462	$-26,944
2018	$510,090	$138,261	$528,746	$371,829

AMERICAN SOCIETY OF PERFUMERS INC