PANORAMA JOURNAL OF THE 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

2023

Legal Domicile

Tax Period

2025-01-01 to 2025-12-31

PANORAMA JOURNAL OF THE ASSOCIATION OF HISTORIANS OF AMERICAN ART, founded in 2023, is a small nonprofit in the Arts, Culture & Humanities sector that reported $124K in total revenue in fiscal year 2025. Revenue fell 49% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $30K, a strong 24% operating margin.

Mission

TO PROVIDE SUPPORT TO THE ASSOCIATION OF HISTORIANS ART, AND ITS PURPOSE AS A TYPE I SUPPORTING ORGANIZATION. PANORAMA WILL PUBLISH OPEN ACCESS, PEER REVIEWED DIGITAL SCHOLARLY PUBLICATIONS DEDICATED TO AMERICAN ART.

Program Service Accomplishments

Program 1

Expenses: $92,400

90% OF PANORAMA'S TIME WILL INVOLVE PRODUCING THE JOURNAL AND THE REST OF THE TIME WILL BE ENGAGED IN AMERICAN ART, CONFERENCES, MEETINGS, AND WORKSHOPS TO ENGAGE WITH THE AMERICAN ART COMMUNITY ON A...

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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 $100,200

Program Service Revenue $0

Investment Income $23,614

Other Revenue $0

TOTAL REVENUE $123,814

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $92,400

Other Expenses $94,281

TOTAL EXPENSES $94,281

Year-over-Year Comparison

	2025	2024	Change
Revenue	$123,814	$242,844	-0.5%
Expenses	$94,281	$75,887	+0.2%
Net Income	$29,533	$166,957	-0.8%

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

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
KATHERINE JENTLESON	Executive Dir.	10.00	Director	$0	$0	$0
ANDREW ESCHELBACHER	Treasurer	10.00	Director	$0	$0	$0
JENNIFER SORKIN	Executive Dir.	10.00	Director	$0	$0	$0
KERI WATSON	Executive Dir.	10.00	Director	$0	$0	$0
MINDY BEESAW	Chairman	10.00	Director	$0	$0	$0
CYLE METZGER	Chairman	10.00	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
2025	$123,814	$94,281	$390,532	$29,533
2024	No data	No data	No data	No data
2023	$177,814	$5,054	$200,342	$172,760

PANORAMA JOURNAL OF THE ASSOCIATION OF HISTORIANS OF AMERICAN ART