LINCOLN LAW SCHOOL OF SAN JOSE (EIN 770342669) - 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

1993

Legal Domicile

Principal Officer

MARY FULLER

Phone

4089777227

Tax Period

2024-07-01 to 2025-06-30

LINCOLN LAW SCHOOL OF SAN JOSE, founded in 1993, is a small nonprofit that reported $729K in total revenue in fiscal year 2024. Revenue fell 44% from the prior year — a significant decline worth monitoring. Expenses of $966K exceeded revenue, resulting in a 33% operating deficit.

Mission

TO PROVIDE A QUALITY LEGAL EDUCATION CULMINATING IN THE J.D. DEGREE TO QUALIFIED INDIVIDUALS.

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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 $126,632

Program Service Revenue $586,180

Investment Income $1,159

Other Revenue $14,846

TOTAL REVENUE $728,817

Expense Breakdown

Grants Paid $7,000

Salaries & Benefits $548,934

Fundraising Expenses $81,114

Program Expenses $766,043

Other Expenses $410,376

TOTAL EXPENSES $966,310

Year-over-Year Comparison

	2024	2023	Change
Revenue	$728,817	$1,309,868	-0.4%
Expenses	$966,310	$1,236,201	-0.2%
Net Income	$-237,493	$73,667	-4.2%

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

$100,692

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CLAUDE FLETCHER	CHAIR	3.00	Officer Director	$0	$0	$0
SALLY ANDERSON	SECRETARY	3.00	Officer Director	$0	$0	$0
BILL LONG	TREASURER	3.00	Officer Director	$0	$0	$0
MICHAEL GRAVES	BOARD MEMBER	2.00	Director	$0	$0	$0
ARTHUR WEISSBRODT	BOARD MEMBER	2.00	Director	$0	$0	$0
JOHN DOMINGUE	BOARD MEMBER	2.00	Director	$0	$0	$0
JAIME J AMEZCUA	DEAN	40.00	Officer	$97,804	$2,888	$100,692

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	$728,817	$966,310	$247,115	$-237,493
2024	$1,309,868	$1,236,201	$484,193	$73,667
2023	$1,308,857	$1,588,352	$439,430	$-279,495
2022	$1,197,088	$1,525,991	$913,950	$-328,903
2021	$1,665,443	$1,656,670	$1,079,737	$8,773
2020	$1,475,469	$1,395,385	$1,063,607	$80,084
2019	$1,270,432	$1,266,703	$804,626	$3,729
2018	$1,241,059	$1,385,199	$739,927	$-144,140

LINCOLN LAW SCHOOL OF SAN JOSE