HOMER SOCIETY OF NATURAL HISTORY (EIN 926002856) - 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

1955

Legal Domicile

Principal Officer

PATRICIA RELAY

Phone

9072358635

Tax Period

2023-01-01 to 2023-12-31

HOMER SOCIETY OF NATURAL HISTORY, founded in 1955, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.0M in total revenue in fiscal year 2023. Revenue surged 146% from the prior year, signaling strong growth momentum. The organization ran a surplus of $486K, a strong 48% operating margin.

Mission

THE MISSION OF THE PRATT MUSEUM IS TO STRENGTHEN RELATIONSHIPS BETWEEN PEOPLE AND PLACE THROUGH STORIES RELEVANT TO KACHEMAK BAY.

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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 $945,183

Program Service Revenue $49,805

Investment Income $8,416

Other Revenue $12,360

TOTAL REVENUE $1,015,764

Expense Breakdown

Grants Paid $0

Salaries & Benefits $286,236

Fundraising Expenses $43,651

Program Expenses $262,462

Other Expenses $243,149

TOTAL EXPENSES $529,385

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,015,764	$412,629	+1.5%
Expenses	$529,385	$593,079	-0.1%
Net Income	$486,379	$-180,450	-3.7%

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

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

$65,100

Total Directors

$9,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICIA RELAY	EXECUTIVE DI	40.00	Officer	$34,615	$0	$34,615
JENNIFER GIBBINS	OUTGOING EXE	40.00	Officer	$21,485	$0	$21,485
SARA JACKINSKY	VICE PRESIDE	1.00	Officer Director	$9,000	$0	$9,000
LINDA ROWELL	PRESIDENT	1.00	Officer Director	$0	$0	$0
MEL STRYDOM	TREASURER	1.00	Officer Director	$0	$0	$0
MANNFRIED FUNK	SECRETARY	1.00	Officer Director	$0	$0	$0
KIM DICKENSON	DIRECTOR	1.00	Director	$0	$0	$0
KRIS HOLDERIED	DIRECTOR	1.00	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	$1,015,764	$529,385	$2,873,439	$486,379
2022	$412,629	$593,079	$2,230,705	$-180,450
2021	$416,469	$571,043	$2,379,566	$-154,574
2020	$559,395	$407,552	$2,678,706	$151,843
2020	$498,762	$449,908	$2,618,155	$48,854
2019	$545,053	$2,228,083	$2,518,174	$-1,683,030
2018	$470,095	$476,876	$4,185,252	$-6,781

HOMER SOCIETY OF NATURAL HISTORY