ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS (EIN 943123439) - 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

1990

Legal Domicile

Principal Officer

Timothy J Robertson

Phone

2177933147

Tax Period

2025-01-01 to 2025-12-31

ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS, founded in 1990, is a small nonprofit that reported $221K in total revenue in fiscal year 2025. Revenue surged 123% from the prior year, signaling strong growth momentum. The organization ran a surplus of $174K, a strong 79% operating margin.

Mission

Our organization supports education, outreach, and research in amateur astronomy. Our mission is to stimulate, coordinate, and generally promote the study of Solar System bodies and phenomena using methods and instrumentation commonly available to amateur astronomers worldwide.

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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 $155,816

Program Service Revenue $12,745

Investment Income $52,425

Other Revenue $0

TOTAL REVENUE $220,986

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $32,157

Other Expenses $47,111

TOTAL EXPENSES $47,111

Year-over-Year Comparison

	2025	2024	Change
Revenue	$220,986	$98,877	+1.2%
Expenses	$47,111	$35,362	+0.3%
Net Income	$173,875	$63,515	+1.7%

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

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
Timothy J Robertson	Executive Director, President, Chair Board Director, Publications Coord.	20	Officer Director	$0	$0	$0
Richard W Schmude Jr	Assoc. Exec. Dir., Vice President, Board Director	20.00	Officer Director	$0	$0	$0
Matthew L Will	Secretary, Treasurer, and Board Director	20.00	Officer Director	$0	$0	$0
Julius L Benton Jr	Board Director	20	Director	$0	$0	$0
Carl Hergenrother	Board Director	15.00	Director	$0	$0	$0
Robert D Lunsfords	Board Director	10.00	Director	$0	$0	$0
Kennth T Poshedly	Board Director	20.0	Director	$0	$0	$0
John R Bedsole	Board Trustee, Chair	5.00	Director	$0	$0	$0
Matthew Benton	Board Trustee	10	Director	$0	$0	$0
Larry A Hardy	Board Trustee	2	Director	$0	$0	$0
Ronald N May	Board Trustee	10	Director	$0	$0	$0
Ronald M Grafton	Board Trustee	2	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	$220,986	$47,111	$1,630,667	$173,875
2024	$98,877	$35,362	$1,358,766	$63,515
2023	$847,111	$17,437	$1,275,130	$829,674
2019	$213,705	$12,369	$328,822	$201,336

ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS