STUDENT PRESS LAW CENTER

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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

1979

Legal Domicile

Principal Officer

GARY GREEN

Phone

2027855450

Tax Period

2024-01-01 to 2024-12-31

STUDENT PRESS LAW CENTER, founded in 1979, is a community nonprofit in the Crime & Legal sector that reported $1.9M in total revenue in fiscal year 2024. Revenue surged 281% from the prior year, signaling strong growth momentum. The organization ran a surplus of $906K, a strong 49% operating margin.

Mission

ADVOCATES FOR STUDENT FIRST AMENDMENT RIGHTS, FOR FREEDOM OF ONLINE SPEECH, AND FOR OPEN GOVERNMENT ON CAMPUS AND IN THEIR COMMUNITIES. THE SPLC PROVIDES INFORMATION, TRAINING AND LEGAL ASSISTANCE AT NO CHARGE TO STUDENT JOURNALISTS AND THE EDUCATORS WHO WORK WITH THEM.

Program Service Accomplishments

Program 1

Expenses: $709,482 Revenue: $2,105

THE STUDENT PRESS LAW CENTER (SPLC) IS THE NATION'S ONLY LEGAL ASSISTANCE AGENCY DEVOTED EXCLUSIVELY TO EDUCATING HIGH SCHOOL AND COLLEGE JOURNALISTS ABOUT THE RIGHTS AND RESPONSIBILITIES EMBODIED IN THE FIRST AMENDMENT, AND SUPPORTING THE STUDENT NEWS MEDIA IN THEIR STRUGGLE TO COVER IMPORTANT ISSUES FREE FROM CENSORSHIP. IN ADDITION, SPLC OPERATES A FORMAL ATTORNEY REFERRAL NETWORK OF MORE THAN 200 LAWYERS ACROSS THE COUNTRY WHO ARE AVAILABLE TO PROVIDE FREE LEGAL REPRESENTATION TO LOCAL STUDENTS WHEN NECESSARY. APPROXIMATELY 2,000 STUDENT JOURNALISTS, TEACHERS AND OTHERS FROM AROUND THE COUNTRY CONTACT THE SPLC FOR ASSISTANCE AND SUPPORT ANNUALLY.

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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 $1,772,307

Program Service Revenue $2,105

Investment Income $90,781

Other Revenue $1,022

TOTAL REVENUE $1,866,215

Expense Breakdown

Grants Paid $6,000

Salaries & Benefits $764,744

Fundraising Expenses $91,655

Program Expenses $709,482

Other Expenses $172,358

TOTAL EXPENSES $959,902

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,866,215	$489,514	+2.8%
Expenses	$959,902	$1,110,886	-0.1%
Net Income	$906,313	$-621,372	-2.5%

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

100

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

$175,254

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KELLY FURNAS CHAIR UNTIL	DECEMBER, THEN DIRECTOR	1.00	Officer Director	$0	$0	$0
STEVEN HOLMES VICE CHAIR	AS OF JULY, THEN CHAIR AS OF DEC.	1.00	Officer Director	$0	$0	$0
AVA LUBELL SECRETARY	UNTIL FEBRUARY, THEN DIRECTOR	1.00	Officer Director	$0	$0	$0
PRATIKA KATIYAR DIRECTOR UNTIL	FEB., THEN SECRETARY	1.00	Officer Director	$0	$0	$0
MICHAEL BOLDEN	TREASURER	1.00	Officer Director	$0	$0	$0
MATT CATE	DIRECTOR	1.00	Director	$0	$0	$0
ANGELA BUONOCORE	DIRECTOR	1.00	Director	$0	$0	$0
TRACY SCHMALER	DIRECTOR	1.00	Director	$0	$0	$0
SHAWN HEALY	DIRECTOR	1.00	Director	$0	$0	$0
HANNAH WISE	DIRECTOR	1.00	Director	$0	$0	$0
ANDREA VALDEZ	DIRECTOR	1.00	Director	$0	$0	$0
WENDY WALLACE	DIRECTOR	1.00	Director	$0	$0	$0
DAVID BAUMGARTEN	DIRECTOR	1.00	Director	$0	$0	$0
ADRIANA CHAVIRA	DIRECTOR	1.00	Director	$0	$0	$0
MIRA LOWE	DIRECTOR AS OF JULY	1.00	Director	$0	$0	$0
GARY GREEN	EXECUTIVE DIRECTOR	40.00	Officer	$168,000	$7,254	$175,254
JOSH MOORE	ASSISTANT DIRECTOR	40.00	Highest	$104,936	$14,981	$119,917

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	$1,866,215	$959,902	$4,567,021	$906,313
2023	$489,514	$1,110,886	$3,478,310	$-621,372
2022	$714,821	$1,112,980	$3,891,648	$-398,159
2021	$1,581,589	$972,462	$5,098,305	$609,127
2020	$454,397	$941,202	$4,249,104	$-486,805
2019	$1,160,667	$874,296	$4,486,424	$286,371
2018	$874,562	$732,894	$3,779,944	$141,668