COLUMBIA JOURNAL OF LAW & SOCIAL PROBLEM (EIN 132596350) - 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

1966

Legal Domicile

Principal Officer

MEAGHAN BRENNAN

Phone

2128541603

Tax Period

2017-07-01 to 2018-06-30

COLUMBIA JOURNAL OF LAW & SOCIAL PROBLEM, founded in 1966, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $71K in total revenue in fiscal year 2017. Revenue grew 17% year-over-year, indicating healthy expansion. The organization ran a surplus of $43K, a strong 61% operating margin.

Mission

THE MISSION OF THE COLUMBIA JOURNAL OF LAW & SOCIAL PROBLEMS IS TO REMIND ITS READERS OF THE LAW'S RESPONSIBILITY TO SERVE THE PUBLIC GOOD. IT EMPHASIZES THE IMPACT OF LEGAL ISSUES.

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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 (2017)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $11,056

Investment Income $59,726

Other Revenue $0

TOTAL REVENUE $70,782

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $12,009

Other Expenses $27,775

TOTAL EXPENSES $27,775

Year-over-Year Comparison

	2017	2016	Change
Revenue	$70,782	$60,390	+0.2%
Expenses	$27,775	$29,687	-0.1%
Net Income	$43,007	$30,703	+0.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN A SHUTKIN	CHAIRPERSON	1.00	Officer Director	$0	$0	$0
TIMOTHY J ALVINO	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT HAMMACK	DIRECTOR	1.00	Director	$0	$0	$0
DEAN GILLIAN LESTER	DIRECTOR	1.00	Director	$0	$0	$0
WILLIAM J THOMASHOWER	DIRECTOR	1.00	Director	$0	$0	$0
ANGELA J NEAL	DIRECTOR	1.00	Director	$0	$0	$0
PROF JAMES S LIEBMAN	DIRECTOR	1.00	Director	$0	$0	$0
PETER BERG	DIRECTOR	1.00	Director	$0	$0	$0
TARA RAAM	DIRECTOR	1.00	Director	$0	$0	$0
PATRICK ROATH	DIRECTOR	1.00	Director	$0	$0	$0
PROF ELANA SIGALL	DIRECTOR	1.00	Director	$0	$0	$0
STEVE KRAUSE	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTOPHER DIAZ	DIRECTOR	1.00	Director	$0	$0	$0
PROF RICHARD BRIFFAULT	DIRECTOR	1.00	Director	$0	$0	$0
MICHELLE GREENBERG-KOBRIN	DIRECTOR	1.00	Director	$0	$0	$0
IVET BELL	DIRECTOR	1.00	Director	$0	$0	$0
JOSHUA BURGER-CAPLAN	DIRECTOR	1.00	Director	$0	$0	$0
NEHA PATEL	EXECUTIVE EDITOR	1.00	Officer	$0	$0	$0
SCOTT JOHNSTON	EXECUTIVE EDITOR	1.00	Officer	$0	$0	$0
MEAGHAN BRENNAN	EDITOR-IN-CHIEF	20.00	Officer	$0	$0	$0
SAMMY ROSH	EXECUTIVE ARTICLES EDITOR	1.00	Officer	$0	$0	$0
CHAD KLITZMAN	EXECUTIVE MANAGING EDITOR	1.00	Officer	$0	$0	$0
COURTNEY IRONS	EXECUTIVE NOTES EDITOR	1.00	Officer	$0	$0	$0
GREGORY SEGAL	DESIGN & LAYOUT EDITOR	1.00	Officer	$0	$0	$0
MARYAM NAJAM	FINANCE EDITOR	4.00	Officer	$0	$0	$0
ILIRIA CAMAJ	EXECUTIVE NOTES EDITOR	1.00	Officer	$0	$0	$0
SAMANTHA BRIGGS	EXECUTIVE ARTICLES EDITOR	1.00	Officer	$0	$0	$0
HELIN AZIZOGLU	CO-EXECUTIVE MANAGING EDITOR	1.00	Officer	$0	$0	$0
ANDREW MCWHORTER	CO-EXECUTIVE MANAGING EDITOR	1.00	Officer	$0	$0	$0
MICHAEL PURCELL	EXECUTIVE EDITOR	1.00	Officer	$0	$0	$0
PAULINA SOSA	DESIGN & LAYOUT EDITOR	1.00	Officer	$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
2018	$70,782	$27,775	$556,943	$43,007

COLUMBIA JOURNAL OF LAW & SOCIAL PROBLEM