THE INTERNATIONAL SOCIETY FOR PLANT PATHOLOGY (EIN 364662039) - 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

2010

Legal Domicile

Principal Officer

MATHEWS PARET

Phone

6514547250

Tax Period

2024-01-01 to 2024-12-31

THE INTERNATIONAL SOCIETY FOR PLANT PATHOLOGY, founded in 2010, is a micro nonprofit in the Food, Agriculture & Nutrition sector that reported $73K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. The organization ran a surplus of $20K, a strong 27% operating margin.

Mission

PROMOTE THE WORLDWIDE DEVELOPMENT OF PLANT PATHOLOGY, AND THE DISSEMINATION OF KNOWLEDGE ABOUT PLANT DISEASES AND PLANT HEALTH MANAGEMENT.

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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 $1,723

Program Service Revenue $71,468

Investment Income $23

Other Revenue $0

TOTAL REVENUE $73,214

Expense Breakdown

Grants Paid $0

Salaries & Benefits $10,500

Fundraising Expenses $0

Program Expenses $47,744

Other Expenses $43,108

TOTAL EXPENSES $53,608

Year-over-Year Comparison

	2024	2023	Change
Revenue	$73,214	$82,330	-0.1%
Expenses	$53,608	$68,459	-0.2%
Net Income	$19,606	$13,871	+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

$10,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
YONG-HWAN LEE	PRESIDENT	2.00	Officer Director	$0	$0	$0
ANDREW GEERING	VICE PRESIDENT CONGRESS	2.00	Officer Director	$0	$0	$0
LAURA MUGNAI	VICE PRESIDENT SMC'S	2.00	Officer Director	$0	$0	$0
TERESA COUTINHO	SECRETARY GENERAL	2.00	Officer Director	$0	$0	$0
MATHEWS PARET	TREASURER	2.00	Officer Director	$0	$0	$0
JAN LEACH	PAST PRESIDENT	2.00	Officer Director	$0	$0	$0
ANDREA MASINO	BUSINESS MANAGER	2.00	Officer	$10,500	$0	$10,500
DANIEL HUBERLI	NEWSLETTER EDITOR	2.00	Officer	$0	$0	$0
SERGE SAVARY	EDITOR IN CHIEF - FOOD SECURITY	2.00	Officer	$0	$0	$0
PETER WILLAMSON	WEB MANAGER	2.00	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
2024	$73,214	$53,608	$591,571	$19,606
2023	$82,330	$68,459	$571,961	$13,871
2022	$99,974	$41,784	$555,846	$58,190
2021	$73,486	$12,738	$500,504	$60,748

THE INTERNATIONAL SOCIETY FOR PLANT PATHOLOGY