FOUNDATION FOR APPLIED CONSERVATIVE LEADERSHIP (EIN 262109168) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

MICHAEL I ROTHFELD

Tax Period

2023-01-01 to 2023-12-31

FOUNDATION FOR APPLIED CONSERVATIVE LEADERSHIP, founded in 2008, is a small nonprofit in the Civil Rights & Advocacy sector that reported $236K in total revenue in fiscal year 2018. Revenue fell 40% from the prior year — a significant decline worth monitoring. Expenses of $292K exceeded revenue, resulting in a 24% operating deficit.

Mission

EDUCATIONAL TRAINING SYMPOSIUMS AND RESEARCH REGARDING CONSTITUTIONAL QUESTIONS.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $425,913

Program Service Revenue $69,288

Investment Income $136

Other Revenue $3,745

TOTAL REVENUE $499,082

Expense Breakdown

Grants Paid $0

Salaries & Benefits $30,116

Fundraising Expenses $0

Program Expenses $419,421

Other Expenses $417,304

TOTAL EXPENSES $447,420

Year-over-Year Comparison

	2023	2022	Change
Revenue	$499,082	$548,093	-0.1%
Expenses	$447,420	$642,855	-0.3%
Net Income	$51,662	$-94,762	-1.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL MEARS	SECRETARY/DI	N/A	Officer Director	$0	$0	$0
DAVE PRIDGEON	TREASURER	N/A	Officer Director	$0	$0	$0
MICHAEL I ROTHFELD	PRESIDENT/DI	N/A	Officer Director	$0	$0	$0
KIRK SHELLEY	BOARD MEMBER	N/A	Director	$0	$0	$0
JOHN TATE	BOARD MEMBER	N/A	Director	$0	$0	$0
DAVID WARRINGTON	BOARD MEMBER	N/A	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
2024	No data	No data	No data	No data
2023	$499,082	$447,420	$77,792	$51,662
2022	$548,093	$642,855	$16,386	$-94,762
2021	$730,112	$793,117	$100,519	$-63,005
2020	$571,900	$475,037	$159,023	$96,863
2019	$448,060	$429,214	$66,135	$18,846
2018	$236,233	$292,444	$40,820	$-56,211

FOUNDATION FOR APPLIED CONSERVATIVE LEADERSHIP