NORTH AMERICAN PATRISTIC 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

1970

Legal Domicile

Principal Officer

RICHARD A BRUMBACK

Tax Period

2023-01-01 to 2023-12-31

NORTH AMERICAN PATRISTIC SOCIETY, founded in 1970, is a micro nonprofit that reported $86K in total revenue in fiscal year 2023. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $209K exceeded revenue, resulting in a 142% operating deficit.

Mission

NAPS IS A SCHOLARLY ORG DEDICATED TO THE STUDY OF THE HISTORY, LITERATURE AND THEOLOGY OF ANCIENT CHRISTIANITY. FOUNDED IN 1970, THE SOCIETY WELCOMES A DIVERSITY OF DISCIPLINARY AND METHODOLOGICAL APPROACHES AND INVITES THE PARTICIPATION OF SCHOLARS AT ALL STAGES OF THEIR CAREER

Program Service Accomplishments

Program 1

Expenses: $179,511

CONDUCT SCHOLARLY MEETING WHERE MEMBERS GATHER TO EDUCATE AND DISCUSS EARLY CHRISTIAN STUDIES. GRANTS ARE AWARDED TO STUDENTS AND ORGANIZATIONS FOR THEIR PURSUIT OF STUDIES.

Program 2

Expenses: $24,750 Revenue: $41,690

PUBLICATION OF THE JOURNAL OF EARLY CHRISTIAN STUDIES MEMBERSHIP IN NAPS INCLUDES A SUBSCRIPTION TO THIS JOURNAL.

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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 $10,115

Program Service Revenue $41,690

Investment Income $34,560

Other Revenue $0

TOTAL REVENUE $86,365

Expense Breakdown

Grants Paid $20,795

Salaries & Benefits $2,000

Fundraising Expenses $0

Program Expenses $204,261

Other Expenses $186,198

TOTAL EXPENSES $208,993

Year-over-Year Comparison

	2023	2022	Change
Revenue	$86,365	$113,420	-0.2%
Expenses	$208,993	$167,760	+0.2%
Net Income	$-122,628	$-54,340	+1.3%

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

860

Independent Members

860

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
JENNIFER KNUST	MEMBER AT LARGE	1.00	Director	$0	$0	$0
THOMAS CLEMMONS	MEMBER AT LARGE	1.00	Director	$0	$0	$0
JONATHAN ZECHER	MEMBER AT LARGE	1.00	Director	$0	$0	$0
ELLEN SCULLY	MEMBER AT LARGE	1.00	Director	$0	$0	$0
LUCAS CHRISTENSEN	STUDENT MEMBER AT LARGE	1.00	Director	$0	$0	$0
RICHARD A BRUMBACK	SECY TREASURER	6.00	Officer	$0	$0	$0
ANDREW JACOBS	IMMEDIATE PAST PRESIDENT	1.00	Officer	$0	$0	$0
DAVID BRAKKE	VICE-PRESIDENT	2.00	Officer	$0	$0	$0
LEWIS AYRES	PRESIDENT	2.00	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
2024	No data	No data	No data	No data
2023	$86,365	$208,993	$382,307	$-122,628
2022	$113,420	$167,760	$455,225	$-54,340
2021	$142,868	$211,276	$652,617	$-68,408
2020	$100,234	$83,365	$679,928	$16,869
2019	$92,542	$88,107	$599,694	$4,435
2018	$94,449	$92,758	$498,986	$1,691