JOURNAL OF THE HISTORY OF PHILOSOP… - Form 990 Financial Data

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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

1971

Legal Domicile

Principal Officer

STEVEN NADLER

Phone

2034321679

Tax Period

2024-01-01 to 2024-12-31

JOURNAL OF THE HISTORY OF PHILOSOPHY, founded in 1971, is a small nonprofit in the Arts, Culture & Humanities sector that reported $204K in total revenue in fiscal year 2024. Revenue surged 208% from the prior year, signaling strong growth momentum. The organization ran a surplus of $118K, a strong 58% operating margin.

Mission

ACADEMIC PUBLICATION AND DISTRIBUTION OF THE JOURNAL OF THE HISTORY OF PHILOSOPHY.

Program Service Accomplishments

Program 1

Expenses: $63,253 Revenue: $96,757

THE ORGANIZATION PUBLISHES AND DISTRIBUTES A SCHOLARLY JOURNAL ON THE HISTORY OF WESTERN PHILOSOPHY TO APPROXIMATELY 1,400 SUBSCRIBERS.

Program 2

Expenses: $12,905 Revenue: $0

THE ORGANIZATION AWARDS PRIZES AND GRANTS AND PROVIDES FUNDS FOR RESEARCH EXPENSES TO HISTORIANS OF PHILOSOPHY AND GRADUATE STUDENTS TO SUPPORT THEIR SCHOLARLY PURSUITS.

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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 $15,000

Program Service Revenue $96,757

Investment Income $91,788

Other Revenue $0

TOTAL REVENUE $203,545

Expense Breakdown

Grants Paid $12,905

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $76,158

Other Expenses $72,966

TOTAL EXPENSES $85,871

Year-over-Year Comparison

	2024	2023	Change
Revenue	$203,545	$66,095	+2.1%
Expenses	$85,871	$111,008	-0.2%
Net Income	$117,674	$-44,913	-3.6%

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

N/A

Volunteers

250

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 NADLER	PRESIDENT	1.00	Officer Director	$0	$0	$0
JACK ZUPKO	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
KENNETH P WINKLER	TREASURER	1.00	Officer Director	$0	$0	$0
REBECCA COPENHAVER	SECRETARY	1.00	Officer Director	$0	$0	$0
DEBORAH BOYLE	EDITOR	1.00	Director	$0	$0	$0
ERIC WATKINS	DIRECTOR	1.00	Director	$0	$0	$0
MARISKA LEUNISSEN	DIRECTOR	1.00	Director	$0	$0	$0
JULIET FLOYD	DIRECTOR	1.00	Director	$0	$0	$0
JEAN-LUC SOLERE	DIRECTOR	1.00	Director	$0	$0	$0
TAYLOR CARMAN	DIRECTOR	1.00	Director	$0	$0	$0
EILEEN SWEENEY	DIRECTOR	1.00	Director	$0	$0	$0
LISA SHAPIRO	DIRECTOR	1.00	Director	$0	$0	$0
RACHEL ZUCKERT	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTIANA OLFERT	DIRECTOR	1.00	Director	$0	$0	$0
GIORGIO PINI	BOOK REVIEW EDITOR	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
2024	$203,545	$85,871	$1,216,395	$117,674
2023	$66,095	$111,008	$1,074,015	$-44,913
2022	$133,972	$52,766	$996,919	$81,206
2021	$171,910	$62,837	$1,125,836	$109,073
2020	$78,779	$88,935	$925,813	$-10,156
2018	$125,089	$74,286	$666,875	$50,803

JOURNAL OF THE HISTORY OF PHILOSOPHY