Restaurant Law Center (EIN 814099133) - 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

2016

Legal Domicile

Principal Officer

Angelo Amador

Phone

2023315913

Tax Period

2024-01-01 to 2024-12-31

Restaurant Law Center, founded in 2016, is a small nonprofit in the Community Improvement sector that reported $667K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year.

Mission

To enhance the restaurant industry's legal advocacy capabilities to provide protection and enhancement for the industry, including fighting overregulation at the federal, state and local level, while promoting pro-business laws and regulations that allow restaurants to continue growing, creating jobs and contributing to a robust American economy.

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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 $657,500

Program Service Revenue $9,172

Investment Income $0

Other Revenue $0

TOTAL REVENUE $666,672

Expense Breakdown

Grants Paid $10,000

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $689,413

TOTAL EXPENSES $699,413

Year-over-Year Comparison

	2024	2023	Change
Revenue	$666,672	$709,457	-0.1%
Expenses	$699,413	$767,611	-0.1%
Net Income	$-32,741	$-58,154	-0.4%

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

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

$6,535,278

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kelly Lefferts	Chair	5.00	Officer Director	$0	$0	$0
Dan Fuller	Treasurer	5.00	Officer Director	$0	$0	$0
Michael Feinman	Secretary	5.00	Officer Director	$0	$0	$0
Kerry Boyle	Director	2.00	Director	$0	$0	$0
Erika Burkhardt	Director	2.00	Director	$0	$0	$0
Jill Granat	Director	2.00	Director	$0	$0	$0
Sarah Mussetter	Director	2.00	Director	$0	$0	$0
Chappell Phillips	Director	2.00	Director	$0	$0	$0
Elizabeth Pitre	Director	2.00	Director	$0	$0	$0
Jay Stieber	Director	2.00	Director	$0	$0	$0
Roger Theodoredis	Director	2.00	Director	$0	$0	$0
Michelle L Korsmo	President & CEO	1.00	Officer	$0	$1,301,039	$3,857,681
Marvin F Irby	CAO (until 6/15/24)	1.00	Officer	$0	$669,930	$1,632,677
Eric Ellis	CFO	1.00	Officer	$0	$107,922	$575,256
Angelo Amadaor	Executive Director	32.00	Officer	$0	$101,870	$469,664

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	$666,672	$699,413	$46,722	$-32,741
2023	$709,457	$767,611	$51,975	$-58,154
2022	$736,444	$768,205	$230,485	$-31,761
2021	$588,675	$588,276	$299,729	$399
2020	$475,500	$452,723	$188,478	$22,777
2019	$464,265	$463,688	$80,964	$577
2018	$460,251	$401,309	$146,058	$58,942

Restaurant Law Center