LEGISLATIVE ANALYSIS & PUBLIC POLICY ASSOCIATION (EIN 813859588) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2016

Legal Domicile

Principal Officer

SARAH KELSEY ESQ

Phone

4342523300

Tax Period

2023-01-01 to 2023-12-31

Legislative Analysis And Public Policy Association, founded in 2016, is a small nonprofit in the Crime & Legal sector that reported $287K in total revenue in fiscal year 2019. Expenses of $261K left a modest 9% surplus.

Mission

THE LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION (LAPPA) IS A 501(C)(3) NONPROFIT ORGANIZATION WHOSE MISSION IS TO CONDUCT LEGAL AND LEGISLATIVE RESERACH AND ANALYSIS AND DRAFT LEGISLATION ON EFFECTIVE LAW AND POLICY IN AREAS OF PUBLIC SAFETY AND HEALTH, SUBSTANCE USE DISORDERS, AND THE CRIMINAL JUSTICE SYSTEM.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,211,064

Program Service Revenue $0

Investment Income $94

Other Revenue $0

TOTAL REVENUE $1,211,158

Expense Breakdown

Grants Paid $0

Salaries & Benefits $976,597

Fundraising Expenses $0

Program Expenses $1,003,982

Other Expenses $232,667

TOTAL EXPENSES $1,209,264

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,211,158	$1,468,081	-0.2%
Expenses	$1,209,264	$1,468,250	-0.2%
Net Income	$1,894	$-169	-12.2%

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

$408,143

Total Directors

$408,143

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SUSAN WEINSTEIN ESQ	PRESIDENT	40.00	Officer Director	$133,163	$12,006	$145,169
SARAH KELSEY ESQ	CEO	40.00	Officer Director	$138,144	$4,144	$142,288
JASMINE DALE	CFO	40.00	Officer Director	$117,171	$3,515	$120,686
MICHAEL BARNES	DIRECTOR	5.00	Director	$0	$0	$0
BRANDEE IZQUIERDO	DIRECTOR	5.00	Director	$0	$0	$0
HONESTY LILLER	DIRECTOR	5.00	Director	$0	$0	$0
AMELIA WALTON	DIRECTOR	5.00	Director	$0	$0	$0
BRANDON WIELAND	DIRECTOR	5.00	Director	$0	$0	$0
HEATHER GRAY	ATTORNEY	40.00	Highest	$119,882	$11,170	$131,052
JONATHAN WOODRUFF	ATTORNEY	40.00	Highest	$127,452	$8,785	$136,237

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	No data	No data	No data	No data
2023	$1,211,158	$1,209,264	$114,979	$1,894
2022	$1,468,081	$1,468,250	$293,701	$-169
2021	$1,610,720	$1,612,952	$111,772	$-2,232
2020	$1,120,503	$1,138,931	$103,135	$-18,428
2019	$287,114	$261,366	$58,297	$25,748

LEGISLATIVE ANALYSIS & PUBLIC POLICY ASSOCIATION