COMPETITIVE ENTERPRISE INSTITUTE (EIN 521351785) - 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

1984

Legal Domicile

Principal Officer

KENT LASSMAN

Phone

2023311010

Tax Period

2024-10-01 to 2025-09-30

COMPETITIVE ENTERPRISE INSTITUTE, founded in 1984, is a mid-sized nonprofit that reported $12.9M in total revenue in fiscal year 2024. Revenue surged 45% from the prior year, signaling strong growth momentum. The organization ran a surplus of $3.7M, a strong 29% operating margin.

Mission

PUBLIC POLICY RESEARCH/EDUCATION DEDICATED TO PRINCIPLES OF FREE ENTERPRISE & LIMITED GOVERNMENT.

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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 $13,107,202

Program Service Revenue $0

Investment Income $113,858

Other Revenue $-366,978

TOTAL REVENUE $12,854,082

Expense Breakdown

Grants Paid $3,100

Salaries & Benefits $5,692,504

Fundraising Expenses $1,455,160

Program Expenses $7,139,028

Other Expenses $3,304,306

TOTAL EXPENSES $9,105,214

Year-over-Year Comparison

	2024	2023	Change
Revenue	$12,854,082	$8,836,534	+0.5%
Expenses	$9,105,214	$8,628,363	+0.1%
Net Income	$3,748,868	$208,171	+17.0%

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

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

$912,393

Total Directors

$399,080

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KENT LASSMAN	PRESIDENT	40.00	Officer Director	$359,403	$39,677	$399,080
RICHARD TREN	CHAIRMAN	1.00	Officer Director	$0	$0	$0
FRED L SMITH JR	FOUNDER, DIRECTOR UNTIL 11/24	1.00	Director	$0	$0	$0
KRISTINA CRANE	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL S GREVE	DIRECTOR UNTIL 11/24	1.00	Director	$0	$0	$0
DANA MODZELEWSKI	DIRECTOR	1.00	Director	$0	$0	$0
GEOFFREY POHANKA	DIRECTOR	1.00	Director	$0	$0	$0
TODD ZYWICKI	DIRECTOR	1.00	Director	$0	$0	$0
ROGER REAM	DIRECTOR AS OF 06/25	1.00	Director	$0	$0	$0
SARAH ATKINS	DIRECTOR AS OF 06/25	1.00	Director	$0	$0	$0
CATHY WINDELS	DIRECTOR AS OF 04/25	1.00	Director	$0	$0	$0
DAVID STOVER	DIRECTOR AS OF 04/25	1.00	Director	$0	$0	$0
FRAN SMITH	DIRECTOR AS OF 04/25	1.00	Director	$0	$0	$0
CARRIE DIAMOND	VP OF ADMINISTRATION	40.00	Officer	$176,796	$4,202	$180,998
DANIEL GREENBERG	GENERAL COUNSEL	40.00	Officer	$120,547	$37,288	$157,835
AMANDA FRANCE	DIRECTOR OF EVENTS	40.00	Officer	$161,419	$13,061	$174,480
JOEL ZINBERG	SENIOR FELLOW	40.00	Highest	$182,652	$33,575	$216,227
WAYNE CREWS	FRED L. SMITH FELLOW	40.00	Highest	$185,918	$37,128	$223,046
IAIN MURRAY	VICE PRESIDENT FOR STRATEGY	40.00	Highest	$161,635	$36,495	$198,130
DAREN BAKST - DIR OF CENTER	FOR ENERGY AND ENVT, SR. FELLOW	40.00	Highest	$171,456	$11,824	$183,280
JESSICA MELUGIN	DIRECTOR OF CENTER FOR TEC	40.00	Highest	$160,753	$11,409	$172,162

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	$12,854,082	$9,105,214	$15,260,215	$3,748,868
2024	$8,836,534	$8,628,363	$9,371,496	$208,171
2023	$10,125,447	$8,429,275	$10,012,425	$1,696,172
2022	$7,758,776	$6,681,965	$5,463,449	$1,076,811
2022	$7,758,776	$6,681,965	$5,463,449	$1,076,811
2021	$6,735,306	$6,582,265	$4,757,663	$153,041
2020	$6,805,470	$6,170,171	$4,480,576	$635,299
2019	$7,118,816	$6,213,282	$3,901,274	$905,534
2018	$6,397,876	$6,797,063	$3,160,827	$-399,187

COMPETITIVE ENTERPRISE INSTITUTE