KOZOLCHYK NATIONAL LAW CENTER (EIN 860716624) - 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

1992

Legal Domicile

Principal Officer

FRANCISCO AVALOS

Phone

5206221200

Tax Period

2023-10-01 to 2024-09-30

KOZOLCHYK NATIONAL LAW CENTER, founded in 1992, is a small nonprofit in the International Affairs sector that reported $183K in total revenue in fiscal year 2023. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $561K exceeded revenue, resulting in a 207% operating deficit.

Mission

TO PROMOTE ECONOMIC AND COMMUNITY DEVELOPMENT THROUGH LAW AND CAPACITY-BUILDING PROGRAMS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $29,368

Program Service Revenue $27,180

Investment Income $0

Other Revenue $126,346

TOTAL REVENUE $182,894

Expense Breakdown

Grants Paid $0

Salaries & Benefits $20,348

Fundraising Expenses $1,219

Program Expenses $487,317

Other Expenses $540,492

TOTAL EXPENSES $560,840

Year-over-Year Comparison

	2023	2022	Change
Revenue	$182,894	$350,123	-0.5%
Expenses	$560,840	$1,048,887	-0.5%
Net Income	$-377,946	$-698,764	-0.5%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PERLA AMAYA-FURQUIM	DIRECTOR OF OPERATIONS	40.00	Director	$0	$0	$0
BORIS KOZOLCHYK	CHAIRMAN EMERITUS	1.00	Officer Director	$0	$0	$0
BLAKE FRANKLIN	BOARD MEMBER	1.00	Director	$0	$0	$0
ARI POZEZ	SECRETARY	1.00	Officer Director	$0	$0	$0
JUAN MANUEL TRUJILLO	TREASURER	1.00	Officer Director	$0	$0	$0
PAUL KARON	CHAIRMAN OF THE BOARD	1.00	Officer Director	$0	$0	$0
FRANCISCO AVALOS	CEO	40.00	Officer	$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
2024	$182,894	$560,840	$971,845	$-377,946
2023	$350,123	$1,048,887	$1,338,026	$-698,764
2022	$677,691	$1,448,727	$2,107,416	$-771,036
2021	$998,325	$981,529	$2,894,953	$16,796
2020	$853,422	$990,249	$2,926,818	$-136,827
2019	$1,019,750	$1,186,720	$2,973,253	$-166,970

KOZOLCHYK NATIONAL LAW CENTER