American Spectator Foundation Inc (EIN 237002632) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1967

Legal Domicile

Phone

7038072011

Tax Period

2025-01-01 to 2025-12-31

American Spectator Foundation Inc, founded in 1967, is a community nonprofit in the Education sector that reported $1.5M in total revenue in fiscal year 2018. Revenue surged 46% from the prior year, signaling strong growth momentum. The organization ran a surplus of $530K, a strong 34% operating margin.

Mission

The American Spectator Foundation is a non-profit, non-partisan media organization responsible for publishing The American Spectator. Through its editorial programs, The American Spectator strives to educate the public on new ideas, concepts, and policies

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $636,071

Program Service Revenue $400,017

Investment Income $0

Other Revenue $38,257

TOTAL REVENUE $1,074,345

Expense Breakdown

Grants Paid $0

Salaries & Benefits $910,836

Fundraising Expenses $59,205

Program Expenses $1,680,096

Other Expenses $1,003,199

TOTAL EXPENSES $1,914,035

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,074,345	$2,352,263	-0.5%
Expenses	$1,914,035	$1,856,752	+0.0%
Net Income	$-839,690	$495,511	-2.7%

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

N/A

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

$365,198

Key Employees

$229,283

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Paul Kengor	Director	40.00	Director	$135,915	$0	$135,915
Melissa Clouthier	Secretary	40.00	Director Key Emp	$126,283	$0	$126,283
Emmett Tyrrell Jr	FounderDirector	40.00	Director Key Emp	$103,000	$0	$103,000
Paul Charnetzki	ChairmanTreasurer	1.00	Director	$0	$0	$0
Sam Dealey	Director	1.00	Director	$0	$0	$0
Robert Luddy	Director	1.00	Director	$0	$0	$0
Anthony Saliba	Director	1.00	Director	$0	$0	$0
Alan Somers	Director	1.00	Director	$0	$0	$0
Peter Leidel	Director	1.00	Director	$0	$0	$0
Rebekah Mercer	Director	1.00	Director	$0	$0	$0
Grover Norquist	Director	1.00	Director	$0	$0	$0
Elizabeth Ailes	Director	1.00	Director	$0	$0	$0
Alex Donner	Director	1.00	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
2025	$1,074,345	$1,914,035	$2,142,624	$-839,690
2024	No data	No data	No data	No data
2023	$2,038,339	$1,843,038	$2,561,517	$195,301
2022	$1,595,707	$1,576,154	$2,357,419	$19,553
2021	$1,934,602	$1,594,421	$2,300,953	$340,181
2020	$1,620,244	$1,282,639	$2,057,325	$337,605
2019	$1,663,758	$1,051,078	$1,557,354	$612,680
2018	$1,540,354	$1,010,514	$906,834	$529,840

American Spectator Foundation Inc