WORKING GROUP ON LEGAL OPINIONS FOUNDATION (EIN 464342171) - 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

TIMOTHY G HOXIE

Phone

8884699456

Tax Period

2024-07-01 to 2025-06-30

WORKING GROUP ON LEGAL OPINIONS FOUNDATION, founded in 2013, is a small nonprofit in the Community Improvement sector that reported $317K in total revenue in fiscal year 2024. The organization ran a surplus of $127K, a strong 40% operating margin.

Mission

THE MISSION IS TO BRING TOGETHER ALL CONSTITUENCIES CONCERNED WITH GIVING AND RECEIVING LEGAL OPINIONS IN ORDER TO FOSTER A NATIONAL OPINION PERSPECTIVE, BROADEN THE CONSENSUS THAT EXISTS AND PROVIDE A CONTINUING FORUM FOR DISCUSSION OF OPINION 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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $262,500

Investment Income $54,575

Other Revenue $0

TOTAL REVENUE $317,075

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $189,680

TOTAL EXPENSES $189,680

Year-over-Year Comparison

	2024	2023	Change
Revenue	$317,075	$305,591	+0.0%
Expenses	$189,680	$179,436	+0.1%
Net Income	$127,395	$126,155	+0.0%

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

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
TIMOTHY G HOXIE	PRESIDENT AND BOARD CHAIR	5.00	Officer Director	$0	$0	$0
ANDREW M KAUFMAN	IMMEDIATE PAST PRESIDENT	5.00	Officer Director	$0	$0	$0
GAIL MEREL	VICE PRESIDENT AND EDITOR	5.00	Officer Director	$0	$0	$0
READE H RYAN JR	VICE PRESIDENT AND SECRETARY	5.00	Officer Director	$0	$0	$0
WILLIAM A YEMC	VICE PRESIDENT AND TREASURER	5.00	Officer Director	$0	$0	$0
LOUIS G HERING	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
STEVEN O WEISE	VICE CHAIR (PLANNING)	5.00	Officer Director	$0	$0	$0
DAVID BRITTENHAM	DIRECTOR	2.00	Director	$0	$0	$0
WILLIS R BUCK JR	DIRECTOR	2.00	Director	$0	$0	$0
SYLVIA FUNG CHIN	DIRECTOR	2.00	Director	$0	$0	$0
ARTHUR A COHEN	DIRECTOR	2.00	Director	$0	$0	$0
KIMBERLY DESMARAIS	DIRECTOR	2.00	Director	$0	$0	$0
PREETHA GIST	DIRECTOR	2.00	Director	$0	$0	$0
ELIZABETH LECKIE	DIRECTOR	2.00	Director	$0	$0	$0
SCOTT W MACCORMACK	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT S RISOLEO	DIRECTOR	2.00	Director	$0	$0	$0
SANDRA M ROCKS	DIRECTOR	2.00	Director	$0	$0	$0
ETTORE A SANTUCCI	DIRECTOR	2.00	Director	$0	$0	$0
PHILIP B SCHWARTZ	DIRECTOR	2.00	Director	$0	$0	$0
CRAIG SINGER	DIRECTOR	2.00	Director	$0	$0	$0
JAMES SMITH	DIRECTOR	2.00	Director	$0	$0	$0
LYDIA C STEFANOWICZ	DIRECTOR	2.00	Director	$0	$0	$0
STEPHEN C TARRY	DIRECTOR	2.00	Director	$0	$0	$0
KIMBERLY CHI	DIRECTOR	2.00	Director	$0	$0	$0
STERLING SCOTT WILLIS	DIRECTOR	2.00	Director	$0	$0	$0
ANNE-THERESE BECHAMPS	DIRECTOR	2.00	Director	$0	$0	$0
STANLEY KELLER	VICE CHAIR (PLANNING)	5.00	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
2025	$317,075	$189,680	$1,300,414	$127,395
2024	$305,591	$179,436	$1,157,245	$126,155
2023	$231,091	$175,373	$1,035,481	$55,718
2022	$157,699	$85,430	$967,182	$72,269
2021	$161,126	$88,513	$891,063	$72,613
2020	$264,555	$138,250	$817,322	$126,305
2019	$268,209	$194,246	$702,043	$73,963
2018	$256,912	$205,719	$621,137	$51,193

WORKING GROUP ON LEGAL OPINIONS FOUNDATION