INSTITUTE FOR JOURNALISM & NATURAL RESOURCES

EIN: 522073018 501(c)(3) Arts, Culture & Humanities

MADISON, WI

Total Revenue
$475,615
Total Expenses
$656,783
Total Assets
$1,381,916
Net Assets
$1,274,974
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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
1997
Legal Domicile
MT
Principal Officer
DAVID SPRATT
Phone
6086305738
Tax Period
2025-01-01 to 2025-12-31

INSTITUTE FOR JOURNALISM & NATURAL RESOURCES, founded in 1997, is a small nonprofit in the Arts, Culture & Humanities sector that reported $476K in total revenue in fiscal year 2025. Revenue fell 38% from the prior year — a significant decline worth monitoring. Expenses of $657K exceeded revenue, resulting in a 38% operating deficit.

Mission

THE ORGANIZATION PURSUES HIGHER STANDARDS OF NEWS COVERAGE OF NATURAL RESOURCES AND THE ENVIRONMENT -- STANDARDS OF ACCURACY, FAIRNESS, BALANCE, DEPTH AND CONTEXT.

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $445,247
Program Service Revenue $0
Investment Income $30,368
Other Revenue $0
TOTAL REVENUE $475,615

Expense Breakdown

Grants Paid $29,360
Salaries & Benefits $418,492
Fundraising Expenses $35,663
Program Expenses $481,800
Other Expenses $208,931
TOTAL EXPENSES $656,783

Year-over-Year Comparison

2025 2024 Change
Revenue $475,615 $767,481 -0.4%
Expenses $656,783 $698,807 -0.1%
Net Income $-181,168 $68,674 -3.6%
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

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Governance

Voting Members
10
Independent Members
10
Employees
5
Volunteers
153

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
5
$151,989
Total Directors
10
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
KAREN SCANLON CHAIR 1.50
Officer Director
$0 $0 $0
DANIELLE K BROWN VICE CHAIR 0.75
Officer Director
$0 $0 $0
NADIA WHITE SECRETARY 1.00
Officer Director
$0 $0 $0
BARBARA DWYER TREASURER 2.00
Officer Director
$0 $0 $0
DONZELL BROWN TRUSTEE 1.00
Director
$0 $0 $0
JOHN FLESHER TRUSTEE 1.00
Director
$0 $0 $0
SAVI HORNE TRUSTEE 0.25
Director
$0 $0 $0
DAVID ROCKLAND TRUSTEE 1.50
Director
$0 $0 $0
MARK TRAHANT TRUSTEE 0.50
Director
$0 $0 $0
CHRIS SALISBURY TRUSTEE 0.50
Director
$0 $0 $0
DAVID SPRATT CEO 40.00
Officer
$136,513 $15,476 $151,989
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 $475,615 $656,783 $1,381,916 $-181,168
2024 $767,481 $698,807 $1,406,526 $68,674
2023 $786,014 $514,269 $1,292,803 $271,745
2022 $965,038 $590,235 $919,874 $374,803
2021 $748,939 $440,787 $615,388 $308,152
2020 $377,571 $666,594 $303,500 $-289,023
2019 $796,028 $589,186 $593,059 $206,842
2018 $314,527 $567,489 $397,589 $-252,962
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