MOUNTAIN STATES LEGAL FOUNDATION (EIN 840736725) - 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

1977

Legal Domicile

Principal Officer

CRISTEN WOHLGEMUTH

Phone

3032922021

Tax Period

2025-01-01 to 2025-06-30

MOUNTAIN STATES LEGAL FOUNDATION, founded in 1977, is a small nonprofit in the Civil Rights & Advocacy sector that reported $852K in total revenue in fiscal year 2025. Revenue fell 81% from the prior year — a significant decline worth monitoring. Expenses of $2.6M exceeded revenue, resulting in a 202% operating deficit.

Mission

TO PROTECT THE RIGHTS ENSHRINED IN THE CONSTITUTION OF THE USA THROUGH PRO BONO LITIGATION.

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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 (2025)

Revenue Breakdown

Contributions & Grants $783,152

Program Service Revenue $7,683

Investment Income $61,590

Other Revenue $0

TOTAL REVENUE $852,425

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,309,522

Fundraising Expenses $545,866

Program Expenses $1,784,483

Other Expenses $1,263,859

TOTAL EXPENSES $2,573,381

Year-over-Year Comparison

	2025	2024	Change
Revenue	$852,425	$4,506,791	-0.8%
Expenses	$2,573,381	$5,342,038	-0.5%
Net Income	$-1,720,956	$-835,247	+1.1%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Roger M Cymbaluk	Director	1.00	Director	$0	$0	$0
Richard Royce Fletcher Esq	Chairman	1.00	Officer Director	$0	$0	$0
John E Rockwell PE	Secretary	1.00	Officer Director	$0	$0	$0
Nick Dranias	Director	1.00	Director	$0	$0	$0
Roy G Cohee	Director	1.00	Director	$0	$0	$0
John R Gibson	Director	1.00	Director	$0	$0	$0
Russ Hendricks	Vice Chairman	1.00	Officer Director	$0	$0	$0
William McGrath	Director	1.00	Director	$0	$0	$0
Ken Johnson	Director	1.00	Director	$0	$0	$0
Don Shawcroft	Director	1.00	Director	$0	$0	$0
Peter I Wold	Treasurer	1.00	Officer Director	$0	$0	$0
Brad Allen	Director	1.00	Director	$0	$0	$0
Cristen Wohlgemuth	President/CEO	40.00	Officer Director	$0	$0	$0
William Trachman	General Counsel	0.00		$0	$0	$0
Austin Scott	Chief Operating Officer	40.00		$0	$0	$0
James Kerwin	Senior Attorney	40.00		$0	$0	$0
Ivan London	Senior Attorney	40.00		$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	$852,425	$2,573,381	$5,323,530	$-1,720,956
2024	$4,506,791	$5,342,038	$7,019,577	$-835,247
2023	$3,234,209	$4,325,021	$8,245,317	$-1,090,812
2022	$2,030,878	$3,999,768	$9,435,349	$-1,968,890
2021	$2,557,512	$3,455,465	$11,167,503	$-897,953
2020	$1,865,482	$3,067,653	$10,682,974	$-1,202,171
2019	$2,062,828	$2,956,066	$11,003,678	$-893,238
2018	$2,823,293	$2,681,900	$10,905,019	$141,393

MOUNTAIN STATES LEGAL FOUNDATION