NATIONAL BUTTON SOCIETY

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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

1938

Legal Domicile

Principal Officer

MARION NEBIKER

Phone

8584520833

Tax Period

2024-01-01 to 2024-12-31

NATIONAL BUTTON SOCIETY, founded in 1938, is a small nonprofit that reported $209K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Net assets of $617K represent 35 months of operating reserves.

Mission

THE PROMOTION OF EDUCATIONAL RESEARCH AND EXHIBITIONS, THE PUBLISHING AND DISSEMINATION OF INFORMATION ABOUT BUTTONS, AND THE PRESERVATION OF THE AESTHETIC AND HISTORICAL SIGNIFICANCE OF BUTTONS FOR FUTURE GENERATIONS.

Program Service Accomplishments

Program 1

PUBLICATION OF THE NBS EDUCATIONAL BULLETIN.

Program 2

ANNUAL CONVENTION AND BUTTON SHOW. EDUCATIONAL DISPLAYS, EDUCATIONAL PRESENTATIONS, INFORMATION AND OPPORTUNITIES FOR MEMBER DISPLAYS AND SHARING. PROVIDING EXPOSURE TO THE PUBLIC OF THE ARTISITIC...

ANNUAL CONVENTION AND BUTTON SHOW. EDUCATIONAL DISPLAYS, EDUCATIONAL PRESENTATIONS, INFORMATION AND OPPORTUNITIES FOR MEMBER DISPLAYS AND SHARING. PROVIDING EXPOSURE TO THE PUBLIC OF THE ARTISITIC AND HISTORICAL RECORD DEMONSTRATED THROUGH THE CONSTRUCTION AND CHANGES IN THE UTILITARIAN AND DECORATIVE USE OF BUTTONS THROUGH TIME AND THEIR REFLECTION OF SOCIETY EVOLUTION AND MORE.

Program 3

THE WRITING, PUBLICATION AND SALE OF EDUCATIONAL MATERIALS, INCLUDING PRINTED BOOKLETS AND BOOKS, DIGITAL TUTORIALS, AND EDUCATIONAL PRESENTATIONS.

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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 $24,381

Program Service Revenue $153,700

Investment Income $20,665

Other Revenue $10,282

TOTAL REVENUE $209,028

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $212,071

TOTAL EXPENSES $212,071

Year-over-Year Comparison

	2024	2023	Change
Revenue	$209,028	$192,411	+0.1%
Expenses	$212,071	$202,415	+0.0%
Net Income	$-3,043	$-10,004	-0.7%

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

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
VICKI MACTAVISH	PRESIDENT	20.00	Officer Director	$0	$0	$0
MATTHEW BROWN	VICE PRESIDENT	15.00	Officer Director	$0	$0	$0
BARBARA WEEKS	SECRETARY	3.00	Officer Director	$0	$0	$0
MARION NEBIKER	TREASURER	5.00	Officer Director	$0	$0	$0
PAUL THOMAS	DIRECTOR	2.00	Director	$0	$0	$0
ASHER GILLILAND	DIRECTOR	2.00	Director	$0	$0	$0
CHRISTY MECEY	DIRECTOR	5.00	Director	$0	$0	$0
CINDY RATHBONE	DIRECTOR	5.00	Director	$0	$0	$0
MARY BEERS	DIRECTOR	2.00	Director	$0	$0	$0
KRYSTIN REIDER	DIRECTOR	2.00	Director	$0	$0	$0
JUDYE STEWART	DIRECTOR	2.00	Director	$0	$0	$0
JANICE CANARD	DIRECTOR	10.00	Director	$0	$0	$0
NANCY CUMMINS	DIRECTOR	5.00	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	$209,028	$212,071	$617,164	$-3,043
2023	$192,411	$202,415	$620,207	$-10,004
2022	$178,326	$232,334	$630,211	$-54,008
2021	$133,850	$105,335	$684,219	$28,515
2020	$120,034	$137,940	$655,704	$-17,906
2019	$202,761	$210,540	$673,610	$-7,779
2018	$180,582	$175,325	$681,389	$5,257