INTERNATIONAL MARINE ANIMAL TRAINE… - 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

1994

Legal Domicile

Principal Officer

ANDY HORN

Phone

7082579377

Tax Period

2024-05-01 to 2025-04-30

INTERNATIONAL MARINE ANIMAL TRAINERS ASSOCIATION, founded in 1994, is a small nonprofit that reported $303K in total revenue in fiscal year 2024. Expenses of $272K left a modest 10% surplus.

Mission

TO TRAIN AND EDUCATE APPROXIMATELY 1000 MEMBERS ABOUT MARINE ANIMAL HUSBANDRY, TRAINING AND TECHNIQUES; INCLUDING PUBLISHING AND COMMUNICATING THROUGH CONFERENCE, WEB SITE, MAGAZINE AND JOURNAL.

Program Service Accomplishments

Program 1

ORGANIZATION ACHIEVEMENTS INCLUDED TRAINING MEMBERS IN MARINE ANIMAL CARE AND TRAINING.

Program 2

PROGRAM ACHIEVEMENTS INCLUDED ANNUAL CONFERENCE TO ASSIST MEMBERS IN EXCHANGING INFORMATION AND LEARNING NEW TECHNIQUES.

Program 3

THE ORGANIZATION MAINTAINS A CREDITIALING PROGRAM FOR ITS MEMBERS. THOSE MEMBERS THAT NEEDED CREDITIALING WERE ASSISTED.

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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 $57,598

Program Service Revenue $220,326

Investment Income $24,835

Other Revenue $0

TOTAL REVENUE $302,759

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $271,815

TOTAL EXPENSES $271,815

Year-over-Year Comparison

	2024	2023	Change
Revenue	$302,759	$300,387	+0.0%
Expenses	$271,815	$418,977	-0.4%
Net Income	$30,944	$-118,590	-1.3%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEFF FOGLE	DIRECTOR AT LARGE	0.00	Director	$0	$0	$0
ANDY HORN	PRESIDENT	5.00	Officer	$0	$0	$0
HUNTER KINNEY	SECOND VICE PRESIDENT	0.00	Officer	$0	$0	$0
ERIN CLARK	SENIOR VICE PRESIDENT	0.00	Officer	$0	$0	$0
KATIE CHRISTMAN	TREASURER	4.00	Officer	$0	$0	$0
MADELYNN HETTIGER	DEPUTY PRESIDNET	0.00	Officer	$0	$0	$0
MICHELLE SHOEMAKER	FIRST VICE PRESIDENT	0.00	Officer	$0	$0	$0
JEFF OLSON	THIRD VICE PRESIDENT	0.00	Officer	$0	$0	$0
ANDY MADIGAN	SECRETARY	0.00	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	$302,759	$271,815	$376,598	$30,944
2024	$300,387	$418,977	$344,409	$-118,590
2023	$421,002	$422,686	$461,011	$-1,684
2022	$242,096	$184,001	$466,415	$58,095
2021	$84,459	$111,614	$440,984	$-27,155
2020	$162,713	$187,933	$434,191	$-25,220
2019	$248,907	$306,297	$459,315	$-57,390
2018	$272,145	$286,379	$511,927	$-14,234

INTERNATIONAL MARINE ANIMAL TRAINERS ASSOCIATION