American Friends of Herculaneum Inc

Nonprofit profile at a glance

EIN
452424237
IRS 990-EZ coverage
2012–2025
Forms available
Form 990-EZ 2025, Form 990-N 2015
Location
New York, NY, USA
Phone
2123698160
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Official website

Reported finances

Revenue
$5,355
Expenses
$10,503
Assets
$33,599
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Roger Macfarlane (President)
  • David Sider (Vice-President)

People named in this filing

  • Roger Macfarlane (President)
  • David Sider (Vice-President)
  • Jeffrey Fish (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The American Friends of Herculaneum, the AFoH, is a society of individuals who are interested in the ancient culture, the volcanic catastrophe, and scientific rediscovery of Herculaneum.

What it reported doing in 2025

$7,000 of research grants were awarded and support was provided for an academic conference.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of total spending goes to programs and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 82
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61%; rating input score 61
  • Program expense ratio: 31.1%; rating input score 31

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -96.1%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 3.2; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 38.6% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 16.2% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 61% of revenue deployed · 31.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $3K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 11 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Program expense ratio scored 31/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.