THE YALE LAW JOURNAL COMPANY INC (EIN 066071072) - 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

1914

Legal Domicile

Principal Officer

RACHEL SOMMERS

Phone

2034321622

Tax Period

2024-07-01 to 2025-06-30

THE YALE LAW JOURNAL COMPANY INC, founded in 1914, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.2M in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $1.4M exceeded revenue, resulting in a 20% operating deficit.

Mission

TO PROVIDE AN EDUCATIONAL EXPERIENCE TO EDITORS AND READERS THROUGH THE PUBLICATION OF A LEGAL PERIODICAL EDITED BY STUDENTS AND OTHER ACTIVITIES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,043,240

Investment Income $150,038

Other Revenue $0

TOTAL REVENUE $1,193,278

Expense Breakdown

Grants Paid $763,333

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,107,384

Other Expenses $662,774

TOTAL EXPENSES $1,426,107

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,193,278	$1,074,691	+0.1%
Expenses	$1,426,107	$705,256	+1.0%
Net Income	$-232,829	$369,435	-1.6%

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

N/A

Volunteers

135

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
RACHEL V SOMMERS	PRESIDENT	2.00	Officer Director	$0	$0	$0
FEMI CADMUS	TREASURER	1.00	Officer Director	$0	$0	$0
JOHN MORLEY	SECRETARY	1.00	Officer Director	$0	$0	$0
WILLIAM BAUDE	PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
JULIA MALKINA	DIRECTOR	1.00	Director	$0	$0	$0
LILY MOORE-EISSENBERG	PAST DIRECTOR	4.00	Director	$0	$0	$0
CLAIRE PRIEST	DIRECTOR	1.00	Director	$0	$0	$0
STEPHEN SACHS	DIRECTOR	1.00	Director	$0	$0	$0
JEREMY THOMAS	DIRECTOR	4.00	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	$1,193,278	$1,426,107	$3,621,493	$-232,829
2024	No data	No data	No data	No data
2023	$996,441	$563,334	$3,417,838	$433,107
2022	$984,209	$594,853	$3,047,559	$389,356
2021	$1,197,613	$550,359	$2,799,858	$647,254
2020	$688,269	$663,523	$1,829,942	$24,746
2019	$683,199	$704,510	$1,934,056	$-21,311
2018	$713,703	$594,591	$1,978,977	$119,112

THE YALE LAW JOURNAL COMPANY INC