FOUNDATION FOR MORAL LAW INC (EIN 030502850) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

KAYLA MOORE

Phone

3342621245

Tax Period

2024-01-01 to 2024-12-31

FOUNDATION FOR MORAL LAW INC, founded in 2002, is a small nonprofit in the Civil Rights & Advocacy sector that reported $396K in total revenue in fiscal year 2018. Revenue fell 40% from the prior year — a significant decline worth monitoring. Expenses of $467K exceeded revenue, resulting in a 18% operating deficit.

Mission

EDUCATING THE PUBLIC AND PROMOTING CURRENT LITIGATION ACTIVITY AIMED AS SUPPORTING AND DEFENDING MORAL AND RELIGIOUS ISSUES.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $202,103

Program Service Revenue $523,711

Investment Income $1,237,373

Other Revenue $0

TOTAL REVENUE $1,963,187

Expense Breakdown

Grants Paid $0

Salaries & Benefits $466,924

Fundraising Expenses $142,634

Program Expenses $338,362

Other Expenses $240,274

TOTAL EXPENSES $707,198

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,963,187	$790,665	+1.5%
Expenses	$707,198	$672,719	+0.1%
Net Income	$1,255,989	$117,946	+9.6%

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

N/A

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

$106,272

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROY S MOORE	CHAIRMAN	5.00	Officer Director	$0	$0	$0
BONNIE SACHS	BOARD MEMBER	0.00	Director	$0	$0	$0
DEBBIE ALVIS	BOARD MEMBER	0.00	Director	$0	$0	$0
PHILLIP BATTLES	BOARD MEMBER	0.00	Director	$0	$0	$0
SONYA CONE	BOARD MEMBER	0.00	Director	$0	$0	$0
KANDI PHILLIPS	BOARD MEMBER	0.00	Director	$0	$0	$0
JERRY MOORE	BOARD MEMBER	0.00	Director	$0	$0	$0
TERESA LEDBETTER	TREASURER	5.00	Officer	$0	$0	$0
TONI MARTIN	SECRETARY	5.00	Officer	$0	$0	$0
KAYLA MOORE	PRESIDENT	40.00	Officer	$106,272	$0	$106,272

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	$1,963,187	$707,198	$1,133,829	$1,255,989
2023	$790,665	$672,719	$842,256	$117,946
2022	$626,288	$609,367	$750,732	$16,921
2021	$590,449	$551,190	$760,140	$39,259
2020	$540,921	$546,789	$738,439	$-5,868
2018	$396,095	$466,991	$754,420	$-70,896

FOUNDATION FOR MORAL LAW INC