AMERICAN CATHOLIC PHILOSOPHICAL ASSOC (EIN 530239094) - 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

1926

Legal Domicile

Principal Officer

DAVID SQURES

Phone

7135253591

Tax Period

2023-01-01 to 2023-12-31

AMERICAN CATHOLIC PHILOSOPHICAL ASSOC, founded in 1926, is a small nonprofit that reported $150K in total revenue in fiscal year 2023. Net assets of $934K represent 75 months of operating reserves.

Mission

THE AMERICAN CATHOLIC PHILOSOPHICAL ASSOCIATION (ACPA) IS AN ORGANIZATION OF CATHOLIC PHILOSOPHERS ESTABLISHED IN 1926 TO PROMOTE THE ADVANCEMENT OF PHILOSOPHY AS AN INTELLECTUAL DISCIPLINE CONSONANT WITH CATHOLIC TRADITION. TO ACHIEVE THIS OBJECTIVE, THE ORGANIZATION STRIVES TO DEVELOP PHILOSOPHICAL SCHOLARSHIP, TO IMPROVE THE TEACHING OF PHILOSOPHY, AND TO COMMUNICATE WITH OTHER INDIVIDUALS AND GROUPS WITH SIMILAR AIMS. THE ORGANIZATION SPONSORS AN ANNUAL CONFERENCE AND SEVERAL SCHOLARLY PUBLICATIONS, INCLUDING A PEER-REVIEWED JOURNAL, AMERICAN CATHOLIC PHILOSOPHICAL QUARTERLY, AND THE PROCEEDINGS OF THE AMERICAN CATHOLIC PHILOSOPHICAL ASSOCIATION. INDIVIDUUAL AND INSTITUTIONAL MEMBERS OF THE ACPA RECEIVE ONLINE ACCESS TO ALL ACPA PUBLICATIONS AS A BENEFIT OF MEMBERSHIP.

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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 $51,589

Program Service Revenue $65,094

Investment Income $33,231

Other Revenue $0

TOTAL REVENUE $149,914

Expense Breakdown

Grants Paid $0

Salaries & Benefits $37,697

Fundraising Expenses $0

Program Expenses $95,119

Other Expenses $109,083

TOTAL EXPENSES $146,780

Year-over-Year Comparison

	2023	2022	Change
Revenue	$149,914	$154,448	0.0%
Expenses	$146,780	$117,250	+0.3%
Net Income	$3,134	$37,198	-0.9%

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

$7,150

Total Directors

$7,150

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL GORMAN	COUNCIL MEMBER	0.00	Director	$0	$0	$0
JAMES DOMINIC ROONEY OP	COUNCIL MEMBER	0.00	Director	$0	$0	$0
MARK SPENCER	COUNCIL MEMBER	0.00	Director	$0	$0	$0
DAVID SQUIRES	TREASURER	5.00	Officer Director	$2,950	$0	$2,950
ALEXANDER PRUSS	COUNCIL MEMBER	0.00	Director	$0	$0	$0
TURNER NEVITT	COUNCIL MEMBER	0.00	Director	$0	$0	$0
ANTHONY CRIFASI	COUNCIL MEMBER	0.00	Director	$0	$0	$0
CHRISTOPHER BLUM	COUNCIL MEMBER	0.00	Director	$0	$0	$0
ROBERT KOONS	COUNCIL MEMBER	0.00	Director	$0	$0	$0
BRIAN CARL	SECRETARY	10.00	Officer Director	$4,200	$0	$4,200
DOMENIC D'ETTORE	COUNCIL MEMBER	0.00	Director	$0	$0	$0
HEIDI GIEBEL	COUNCIL MEMBER	0.00	Director	$0	$0	$0
DANIEL MOLONEY	COUNCIL MEMBER	0.00	Director	$0	$0	$0
PHILIP-NERI REESE OP	COUNCIL MEMBER	0.00	Director	$0	$0	$0
PATRICK LEE	PRESIDENT	1.00	Officer Director	$0	$0	$0
KATHERINE ROGERS	COUNCIL MEMBER	0.00	Director	$0	$0	$0
MARY CATHERINE SOMMERS	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
MICHAEL DOUGHERTY	COUNCIL MEMBER	0.00	Director	$0	$0	$0
DANIEL MAHER	COUNCIL MEMBER	0.00	Director	$0	$0	$0
STEVEN LONG	PAST PRESIDENT	0.00	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	No data	No data	No data	No data
2023	$149,914	$146,780	$960,305	$3,134
2022	$154,828	$117,250	$919,250	$37,578
2021	$187,225	$101,280	$1,060,215	$85,945
2020	$68,549	$53,192	$830,019	$15,357
2019	$140,976	$132,660	$812,379	$8,316
2018	$45,317	$157,818	$665,687	$-112,501

AMERICAN CATHOLIC PHILOSOPHICAL ASSOC