BIBLICAL ORNITHOLOGICAL SOCIETY INC (EIN 471606771) - 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

2014

Legal Domicile

Principal Officer

BART BAUM

Phone

5164877600

Tax Period

2025-01-01 to 2025-12-31

BIBLICAL ORNITHOLOGICAL SOCIETY INC, founded in 2014, is a micro nonprofit in the Religion sector that reported $7K in total revenue in fiscal year 2025. Revenue fell 97% from the prior year — a significant decline worth monitoring. Expenses of $27K exceeded revenue, resulting in a 257% operating deficit.

Mission

EDUCATING THE PUBLIC ON MATTERS CONCERNING THE FLORA AND FAUNA OF ISRAEL IN BIBILICAL TIMES, WITH A SPECIFIC FOCUS ON RESEARCH AND STUDY OF BIRDS

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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 (2025)

Revenue Breakdown

Contributions & Grants $7,450

Program Service Revenue $0

Investment Income $18

Other Revenue $0

TOTAL REVENUE $7,468

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $25,562

Other Expenses $26,687

TOTAL EXPENSES $26,687

Year-over-Year Comparison

	2025	2024	Change
Revenue	$7,468	$232,500	-1.0%
Expenses	$26,687	$20,134	+0.3%
Net Income	$-19,219	$212,366	-1.1%

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

N/A

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
BART BAUM	PRESIDENT	0.50	Officer	$0	$0	$0
LEE BAUM	VICE PRESIDE	0.50	Officer	$0	$0	$0
CHAIME LOIKE	VICE PRESIDE	0.50	Officer	$0	$0	$0
JARED ORT	TREASURER	0.50	Officer	$0	$0	$0
JONATHAN REISS	SECRETARY	0.50	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	$7,468	$26,687	$355,287	$-19,219
2024	No data	No data	No data	No data

BIBLICAL ORNITHOLOGICAL SOCIETY INC