WESTERN RESOURCES LEGAL CENTER (EIN 470951075) - 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

2007

Legal Domicile

Principal Officer

AARON BRUNER

Phone

5037688500

Tax Period

2024-01-01 to 2024-12-31

WESTERN RESOURCES LEGAL CENTER, founded in 2007, is a small nonprofit in the Environment sector that reported $913K in total revenue in fiscal year 2024. Revenue grew 17% year-over-year, indicating healthy expansion. The organization ran a surplus of $143K, a strong 16% operating margin.

Mission

NATURAL RESOURCES LAW PROGRAM FOR LEWIS & CLARK LAW STUDENTS.

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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 $814,260

Program Service Revenue $59,614

Investment Income $39,394

Other Revenue $0

TOTAL REVENUE $913,268

Expense Breakdown

Grants Paid $0

Salaries & Benefits $659,772

Fundraising Expenses $0

Program Expenses $768,127

Other Expenses $110,470

TOTAL EXPENSES $770,242

Year-over-Year Comparison

	2024	2023	Change
Revenue	$913,268	$778,822	+0.2%
Expenses	$770,242	$832,756	-0.1%
Net Income	$143,026	$-53,934	-3.7%

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

N/A

Independent Members

N/A

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

$122,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BETSY JOHNSON	CHAIR	1.00	Director	$0	$0	$0
CASEY ROSCOE	VICE CHAIR	1.00	Director	$0	$0	$0
JACK FIELD	TREASURER/SECRETARY	1.00	Director	$0	$0	$0
MYLES CULHANE	DIRECTOR	1.00	Director	$0	$0	$0
ROB FRERES	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT HORNGREN	DIRECTOR	1.00	Director	$0	$0	$0
JIM HUFFMAN	DIRECTOR	1.00	Director	$0	$0	$0
SETH CRAWFORD	DIRECTOR	1.00	Director	$0	$0	$0
TIM BERNASEK	DIRECTOR	1.00	Director	$0	$0	$0
SEAN SMITH	DIRECTOR	1.00	Director	$0	$0	$0
JANE O'KEEFFE	DIRECTOR	1.00	Director	$0	$0	$0
BRENDA RICHARDS	DIRECTOR	1.00	Director	$0	$0	$0
EVAN ZIMMERMAN	DIRECTOR	1.00	Director	$0	$0	$0
CHASE ADAMS	DIRECTOR	1.00	Director	$0	$0	$0
TRAVIS CUSHMAN	DIRECTOR	1.00	Director	$0	$0	$0
DAN HARMON	DIRECTOR	1.00	Director	$0	$0	$0
NATHAN JACKSON	DIRECTOR	1.00	Director	$0	$0	$0
CATIE KERNS	DIRECTOR	1.00	Director	$0	$0	$0
DUSTIN VAN LIEW	DIRECTOR	1.00	Director	$0	$0	$0
AARON BRUNER	EXECUTIVE DIRECTOR	40.00	Officer	$122,500	$0	$122,500

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	No data	No data	No data	No data
2024	$913,268	$770,242	$1,252,396	$143,026
2023	$778,822	$832,756	$1,629,148	$-53,934
2022	$662,683	$576,664	$1,364,897	$86,019
2021	$855,354	$425,637	$1,410,819	$429,717
2020	$508,780	$404,130	$748,069	$104,650

WESTERN RESOURCES LEGAL CENTER