AMERICAN ROCK MECHANICS ASSOCIATIO… - Form 990 Financial Data

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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

1994

Principal Officer

MARIA-AIKATERNI NIKOLANAKOU

Phone

3034334446

Tax Period

2025-01-01 to 2025-12-31

AMERICAN ROCK MECHANICS ASSOCIATION ARMA FOUNDATION, founded in 1994, is a micro nonprofit in the Science & Technology sector that reported $506 in total revenue in fiscal year 2025. Revenue fell 99% from the prior year — a significant decline worth monitoring. Expenses of $938 exceeded revenue, resulting in a 85% operating deficit.

Mission

TO PROMOTE THE DEVELOPMENT AND APPLICATION OF ROCK MECHANICS, ROCK ENGINEERING AND GEOMECHANICS WORLDWIDE.

Program Service Accomplishments

Program 1

TO SUPPORT STUDENTS AND YOUNG SCIENTISTS AND ENGINEERS IN LAUNCHING THEIR CAREERS IN ROCK MECHANICS, ROCK ENGINEERING AND GEOMECHANICS.

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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 $0

Program Service Revenue $500

Investment Income $6

Other Revenue $0

TOTAL REVENUE $506

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $938

TOTAL EXPENSES $938

Year-over-Year Comparison

	2025	2024	Change
Revenue	$506	$60,011	-1.0%
Expenses	$938	$2,224	-0.6%
Net Income	$-432	$57,787	-1.0%

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

N/A

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
BILL DERSHOWITZ	DIRECTOR	N/A	Director	$0	$0	$0
SID GREEN	DIRECTOR	N/A	Director	$0	$0	$0
JOHN MCLENNAN	DIRECTOR	N/A	Director	$0	$0	$0
MARIA-AIKATERNI NIKOLANAKOU	PRESIDENT	N/A	Officer 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
2025	$506	$938	$60,706	$-432
2024	$60,011	$2,224	$61,138	$57,787
2018	$33,641	$35,514	$22,392	$-1,873

AMERICAN ROCK MECHANICS ASSOCIATION ARMA FOUNDATION