CENTER FOR INDIVIDUAL RIGHTS

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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

1988

Legal Domicile

Principal Officer

TODD F GAZIANO

Phone

2028338400

Tax Period

2024-04-01 to 2025-03-31

CENTER FOR INDIVIDUAL RIGHTS, founded in 1988, is a community nonprofit in the Civil Rights & Advocacy sector that reported $2.8M in total revenue in fiscal year 2024. Revenue surged 56% from the prior year, signaling strong growth momentum. The organization ran a surplus of $502K, a strong 18% operating margin.

Mission

ESTABLISH LANDMARK PRECEDENTS TO STRENGTHEN AND RESTORE INDIVIDUAL RIGHTS ESSENTIAL FOR A FREE AND FLOURISHING SOCIETY.

Program Service Accomplishments

Program 1

Expenses: $1,848,461 Revenue: $29,210

CIR IS A NONPROFIT PUBLIC INTEREST LAW FIRM THAT PROVIDES FREE LEGAL REPRESENTATION TO CITIZENS WHEN GOVERNMENT OFFICIALS VIOLATE THEIR INDIVIDUAL RIGHTS. CIR'S CASES RAISE NEW LEGAL QUESTIONS UNDER STATE OR FEDERAL LAW, WITH A PRIMARY FOCUS ON THREE KEY PRACTICE AREAS: RESTORING COMPETITIVE FEDERALISM; DEFENDING FREEDOM OF SPEECH AND ASSOCIATION; AND PROMOTING EQUAL PROTECTION OF THE LAW. DURING THE FISCAL YEAR ENDING MARCH 31, 2025, CIR HAD 13 ACTIVE DIRECT REPRESENTATION CASES IN THE FEDERAL COURTS AND ONE IN A STATE COURT.

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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 $2,560,943

Program Service Revenue $29,210

Investment Income $251,904

Other Revenue $2,500

TOTAL REVENUE $2,844,557

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,664,912

Fundraising Expenses $188,637

Program Expenses $1,848,461

Other Expenses $677,269

TOTAL EXPENSES $2,342,181

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,844,557	$1,819,010	+0.6%
Expenses	$2,342,181	$1,751,038	+0.3%
Net Income	$502,376	$67,972	+6.4%

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

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

$673,330

Total Directors

$314,968

Key Employees

$210,650

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL ROSMAN	SECRETARY/GENERAL COUNSEL	50.00	Officer Director	$228,325	$40,239	$268,564
DOUG KRUSE	EXECUTIVE VP & COO FROM NOV 2024	50.00	Officer Director	$46,404	$0	$46,404
ERIK S JAFFE	DIRECTOR	1.00	Director	$0	$0	$0
JAMES MANN ESQ	TREASURER	1.00	Officer Director	$0	$0	$0
PAUL MIRENGOFF ESQ	DIRECTOR	1.00	Director	$0	$0	$0
TERENCE PELL ESQ	DIRECTOR	1.00	Director	$0	$0	$0
JEREMY RABKIN	DIRECTOR	1.00	Director	$0	$0	$0
MARK VENEZIA	DIRECTOR	1.00	Director	$0	$0	$0
EUGENE VOLOKH	DIRECTOR	1.00	Director	$0	$0	$0
ADAM WHITE	CHAIRMAN	1.00	Officer Director	$0	$0	$0
TODD F GAZIANO	PRESIDENT	50.00	Officer	$310,000	$48,362	$358,362
CALEB KRUCKENBGER	LITIGATION DIRECTOR	50.00	Key Emp	$204,481	$6,169	$210,650
MICHELLE SCOTT	ASSOCIATE COUNSEL	50.00	Highest	$102,338	$24,321	$126,659

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	$2,844,557	$2,342,181	$6,541,347	$502,376
2024	$1,819,010	$1,751,038	$6,106,023	$67,972
2023	$1,353,280	$1,552,675	$5,671,894	$-199,395
2022	$1,523,670	$1,480,563	$5,773,345	$43,107
2021	$2,014,038	$1,326,215	$5,641,370	$687,823
2020	$1,863,218	$1,359,679	$4,965,968	$503,539
2019	$1,491,271	$1,399,309	$4,455,977	$91,962