Civic Intelligence

American Rock Mechanics Association Arma Foundation

990 • Fiscal year 2025 • EIN 54-1758091

Jan 01, 2025 to Dec 31, 2025

Organization ProfileARMAROCKS.ORG/ABOUT/ARMA-FOUND
360 Oak Avenue Suite 140Eaton, CO 80615

(303) 433-4446

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

6th percentile

-85%

Higher net margin than 6% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

44th percentile

-0.7%

Faster asset growth than 44% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

1st percentile

-99%

Faster revenue growth than 1% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$60,706

Up $38,314 (+171%) from 2018

Net Assets

Up

$60,706

Up $38,314 (+171%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin6th percentile

Revenue

Down

$506

Down $33,135 (-98%) from 2018

Expenses

Down

$938

Down $34,576 (-97%) from 2018

Net Income

Up

-$432

Up $1,441 (+77%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80K$60K$40K$20K$0Assets 2015: $2,054Net Assets 2015: $6,9042015Assets 2017: $26,232Liabilities 2017: $0Net Assets 2017: $26,2322017Assets 2018: $22,392Liabilities 2018: $0Net Assets 2018: $22,3922018Assets 2025: $60,706Liabilities 2025: $0Net Assets 2025: $60,7062025

Highlighted filing

2025

Assets$60,706
Liabilities$0
Net Assets$60,706
Open 2025 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60K$40K$20K$0-$20KRevenue 2015: $11,938Expenses 2015: $5,075Net Income 2015: $6,8632015Revenue 2017: $58,020Expenses 2017: $33,521Net Income 2017: $24,4992017Revenue 2018: $33,641Expenses 2018: $35,514Net Income 2018: -$1,8732018Revenue 2025: $506Expenses 2025: $938Net Income 2025: -$4322025

Highlighted filing

2025

Revenue$506
Expenses$938
Net Income-$432
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 9, 2026
Return Version
2025v4.0
Gross Receipts
$506
Mission and Program Overview

Mission

To promote the development and application of rock mechanics, rock engineering and geomechanics worldwide.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$56,228$55,796▼ $432
Savings and Temporary Cash Investments$4,910$4,910→ $0
Total Assets$61,138$60,706▼ $432
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$61,138$60,706▼ $432
Total Net Assets Fund Balance$61,138$60,706▼ $432
Total Liabilities and Net Assets / Fund Balance$61,138$60,706▼ $432
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Maria-aikaterni NikolanakouPresident
Bill DershowitzDirector
John MclennanDirector
Sid GreenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$500
Investment Income
$6
Other Revenue
$0
Change in Net Assets
$-432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses---$879
Other Expenses---$59
Total Functional Expenses$0$0$0$938
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Upon completion form 990 is reviewed by committee of the board.”

Form 990, Page 6, Part VI, Line 19

“Can be requested through website”

Filing and Contact Details

Filer

Filer Name
American Rock Mechanics Association
EIN
54-1758091
Phone
3034334446
Address
360 OAK AVENUE SUITE 140, EATON, CO 80615

Signing Officer

Name
Maria-aikaterni Nikolanakou
Title
President
Phone
3034334446
Signed
2026-04-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria-aikaterni Nikolanakou
Formed
1994
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Paul E Shapiro
Address
13651 AMERICAN PRAIRIE PLACE, BRADENTON, FL 34211
Preparer
Paul E Shapiro
Phone
9146436565
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To disseminate knowledge and information about these disciplines through symposia, workshops and publications.”

Raw XML Appendix231 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$60,706
Liabilities
$0
Net assets
$60,706
Revenue
$506
Expenses
$938
Net income
-$432
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$60.7$0.00$60.7$0.51$0.94$0.43
2018Detailed filing. Detailed filing data is available for this year.$22.4$0.00$22.4$33.6$35.5$1.87
2017Detailed filing. Detailed filing data is available for this year.$26.2$0.00$26.2$58.0$33.5$24.5
2015Detailed filing. Detailed filing data is available for this year.$2.05$6.90$11.9$5.08$6.86