The Libertarian Institute

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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

2019

Legal Domicile

Principal Officer

Daniel Gill

Phone

5125608974

Tax Period

2024-05-01 to 2025-04-30

The Libertarian Institute, founded in 2019, is a small nonprofit in the Education sector that reported $618K in total revenue in fiscal year 2024. The organization ran a surplus of $143K, a strong 23% operating margin.

Mission

Disseminate information and education about pertinent economic, social and governmental topics, via print, web and other media to educate the public about the principles of LIbertarianism.

Program Service Accomplishments

Program 1

Expenses: $475,252 Revenue: $618,104

Publication of articles on website, development of manuscripts for puiblication for the benefit of the publics knowledge.

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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 $618,052

Program Service Revenue $0

Investment Income $52

Other Revenue $0

TOTAL REVENUE $618,104

Expense Breakdown

Grants Paid $0

Salaries & Benefits $90,426

Fundraising Expenses $0

Program Expenses $475,252

Other Expenses $384,826

TOTAL EXPENSES $475,252

Year-over-Year Comparison

	2024	2023	Change
Revenue	$618,104	$605,460	+0.0%
Expenses	$475,252	$460,151	+0.0%
Net Income	$142,852	$145,309	0.0%

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

$87,047

Total Directors

$123,047

Key Employees

$84,000

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Daniel Horton	Executive Director	040.00	Officer Director Key Emp Highest	$84,000	$0	$84,000
Sheldon Richman	Director	005.00	Director	$24,000	$0	$24,000
Laurie Calhoun	Director	002.00	Director	$12,000	$0	$12,000
Daniel Gill	Treasurer	004.00	Officer Director	$3,047	$0	$3,047
Steven Woskow	CFO	002.00	Officer Director	$0	$0	$0
Thomas Woods	Director	002.00	Director	$0	$0	$0
Gary Chartier	Director	002.00	Director	$0	$0	$0

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	$618,104	$475,252	$441,522	$142,852
2024	$605,460	$460,151	$292,445	$145,309
2022	$364,609	$231,381	$253,702	$133,228