FOUNDATION OF THE ENERGY LAW JOURNAL (EIN 521459583) - 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

1986

Legal Domicile

Principal Officer

JACK A HANNAN

Phone

2022235625

Tax Period

2024-01-01 to 2024-12-31

FOUNDATION OF THE ENERGY LAW JOURNAL, founded in 1986, is a small nonprofit in the Social Science sector that reported $122K in total revenue in fiscal year 2024. Revenue surged 43% from the prior year, signaling strong growth momentum. Expenses of $108K left a modest 11% surplus.

Mission

PUBLISH THE ENERGY LAW JOURNAL TO FURTHER THE PROFESSIONAL PRACTICE OF ENERGY LAW.

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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 $48,000

Program Service Revenue $3,658

Investment Income $56,211

Other Revenue $14,453

TOTAL REVENUE $122,322

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $14,643

Program Expenses $53,791

Other Expenses $108,483

TOTAL EXPENSES $108,483

Year-over-Year Comparison

	2024	2023	Change
Revenue	$122,322	$85,630	+0.4%
Expenses	$108,483	$101,120	+0.1%
Net Income	$13,839	$-15,490	-1.9%

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

$234,152

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL M BREAKMAN	PRESIDENT	3.00	Officer Director	$0	$0	$0
DAVID M CONNELLY	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
JAY MORRISON	TREASURER	3.00	Officer Director	$0	$0	$0
KAREN BRUNI	TREASURER (UNTIL 04/2024)	3.00	Officer Director	$0	$0	$0
DELIA D PATTERSON	SECRETARY	3.00	Officer Director	$0	$0	$0
DIANA JESCHKE	SECRETARY (UNTIL 04/2024)	3.00	Officer Director	$0	$0	$0
FLORENCE K DAVIS	MEMBER	3.00	Director	$0	$0	$0
ABBY C FOX	MEMBER	3.00	Director	$0	$0	$0
LOIS M HENRY	MEMBER	3.00	Director	$0	$0	$0
ELIZABETH MCCORMICK	MEMBER	3.00	Director	$0	$0	$0
JAMES K MITCHELL	MEMBER	3.00	Director	$0	$0	$0
TODD PICZAK	MEMBER	3.00	Director	$0	$0	$0
CHIMERA N THOMPSON	CFEBA CROSS OVER	3.00	Director	$0	$0	$0
CHERI M YOCHELSON	MEMBER	3.00	Director	$0	$0	$0
CAILEEN GAMACHE	MEMBER	6.00	Director	$0	$0	$0
HARVEY REITER	MEMBER	6.00	Director	$0	$0	$0
NICHOLAS CICALE	EX OFFICIO - ADMINISTRATIVE EDITOR	3.00	Director	$0	$0	$0
ROBERT FLEISHMAN	EX OFFICIO - IMMEDIATE PAST EDITOR	3.00	Director	$0	$0	$0
JUSTIN J MIRABAL	EX OFFICIO - IMMEDIATE PAST PRESIDENT	3.00	Director	$0	$0	$0
NICHOLAS J PASCALE	EX OFFICIO - VICE PRESIDENT (EBA)	3.00	Director	$0	$0	$0
FLOYD R SELF	EX OFFICIO - PRESIDENT-ELECT (EBA)	3.00	Director	$0	$0	$0
CONOR B WARD	EX OFFICIO - PRESIDENT (EBA)	3.00	Director	$0	$0	$0
MANEERA MONA TANDON	CFEBA CROSS OVER (UNTIL 04/2024)	3.00	Director	$0	$0	$0
S DIANE NEAL	MEMBER (UNTIL 04/2024)	3.00	Director	$0	$0	$0
WILLIAM WEAVER	MEMBER (UNTIL 04/2024)	3.00	Director	$0	$0	$0
HOLLY R SMITH	MEMBER (UNTIL 04/2024)	3.00	Director	$0	$0	$0
JACK A HANNAN	CHIEF EXECUTIVE OFFICER	2.50	Officer	$0	$20,492	$234,152

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	$122,322	$108,483	$683,377	$13,839
2023	$85,630	$101,120	$666,934	$-15,490
2022	$98,754	$102,690	$628,869	$-3,936
2021	$144,063	$111,314	$760,715	$32,749
2020	$115,499	$113,835	$797,187	$1,664
2019	$81,111	$82,665	$770,183	$-1,554
2018	$124,179	$300,864	$622,483	$-176,685

FOUNDATION OF THE ENERGY LAW JOURNAL