NATURIST EDUCATION FOUNDATION INC

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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

1991

Legal Domicile

Principal Officer

James Dickey

Phone

9204152900

Tax Period

2023-01-01 to 2023-12-31

NATURIST EDUCATION FOUNDATION INC, founded in 1991, is a micro nonprofit in the Science & Technology sector that reported $37K in total revenue in fiscal year 2023. The organization ran a surplus of $17K, a strong 47% operating margin.

Mission

NEF promotes the awareness of naturism and body acceptance among both naturists and non-naturists, providing research and education leading to a greater understanding and acceptance of naturists throughout North America.

Program Service Accomplishments

Program 1

Expenses: $4,039 Revenue: $0

The Naturist Education Foundation continues to operate the NEF Research Library in Oshkosh, WI. This library houses the collections of books, audio, video, magazines, and historical documents...

The Naturist Education Foundation continues to operate the NEF Research Library in Oshkosh, WI. This library houses the collections of books, audio, video, magazines, and historical documents relating to nudism in North America. The largest expense for this program is the rental expense for the building located in Oshkosh, WI.

Program 2

Expenses: $0 Revenue: $0

The Naturist Education Foundation provides grants to individuals and organizations that promote the mission of the organization. In 2023 the Naturist Education Foundation had three such grants, in...

The Naturist Education Foundation provides grants to individuals and organizations that promote the mission of the organization. In 2023 the Naturist Education Foundation had three such grants, in the individual amounts of $500, $250 and $500.

Program 3

Expenses: $0 Revenue: $0

N/A

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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 (2023)

Revenue Breakdown

Contributions & Grants $11,230

Program Service Revenue $0

Investment Income $26,185

Other Revenue $0

TOTAL REVENUE $37,415

Expense Breakdown

Grants Paid $1,250

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $4,039

Other Expenses $18,701

TOTAL EXPENSES $19,951

Year-over-Year Comparison

	2023	2022	Change
Revenue	$37,415	$36,478	+0.0%
Expenses	$19,951	$21,510	-0.1%
Net Income	$17,464	$14,968	+0.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Doug Hickok	Chair	10	Officer Director	$0	$0	$0
James Dickey	Secretary	10	Officer Director	$0	$0	$0
Luke Sciulli	Director	10	Director	$0	$0	$0
Richard Mason	Director	10	Director	$0	$0	$0
William Schroer	Director	10	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	No data	No data	No data	No data
2023	$37,415	$19,951	$1,266,343	$17,464
2022	$36,478	$21,510	$1,207,713	$14,968
2021	$54,627	$48,434	$1,192,745	$6,193
2020	$29,364	$25,026	$1,136,500	$4,338
2019	$35,610	$76,961	$1,044,743	$-41,351