Public First Law Center (EIN 463490671) - 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

2013

Legal Domicile

Principal Officer

R Brian Black

Phone

4083583316

Tax Period

2023-01-01 to 2023-12-31

Public First Law Center, founded in 2013, is a small nonprofit in the Crime & Legal sector that reported $408K in total revenue in fiscal year 2023. Revenue fell 32% from the prior year — a significant decline worth monitoring. Expenses of $487K exceeded revenue, resulting in a 19% operating deficit.

Mission

Public First Law Center operates a law center advancing the constitutional and statutory rights of the people of Hawaii by investigating government activity that appears to be misaligned with constitutional intent, illegal, ineffective and/or inefficient; advocating for the implementation of corrective measures in and out of the courts; and enforcing such corrective measures and rights.

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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 (2023)

Revenue Breakdown

Contributions & Grants $371,643

Program Service Revenue $32,403

Investment Income $3,916

Other Revenue $0

TOTAL REVENUE $407,962

Expense Breakdown

Grants Paid $0

Salaries & Benefits $397,545

Fundraising Expenses $0

Program Expenses $327,452

Other Expenses $89,883

TOTAL EXPENSES $487,428

Year-over-Year Comparison

	2023	2022	Change
Revenue	$407,962	$597,497	-0.3%
Expenses	$487,428	$400,031	+0.2%
Net Income	$-79,466	$197,466	-1.4%

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

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

$224,827

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Patti Epler	Director	0.23	Director	$0	$0	$0
Paul Alston	Director, Secretary	0.23	Officer Director	$0	$0	$0
Richard Pollack	Director	0.23	Director	$0	$0	$0
Patricia Tummons	Director	0.23	Director	$0	$0	$0
Michael Mohr	Director, Treasurer	0.23	Officer Director	$0	$0	$0
R Brian Black	President	40.00	Officer	$208,750	$16,077	$224,827

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	$407,962	$487,428	$338,849	$-79,466
2022	$597,497	$400,031	$489,214	$197,466
2021	$360,122	$347,944	$156,408	$12,178
2020	$366,508	$334,792	$141,324	$31,716
2019	$336,734	$330,816	$109,715	$5,918
2018	$332,641	$313,886	$94,215	$18,755

Public First Law Center