Pacific Legal Foundation (EIN 942197343) - 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

1973

Legal Domicile

Principal Officer

Steven D Anderson

Phone

9164197111

Tax Period

2023-07-01 to 2024-06-30

Pacific Legal Foundation, founded in 1973, is a mid-sized nonprofit in the Crime & Legal sector that reported $47.9M in total revenue in fiscal year 2023. Revenue surged 91% from the prior year, signaling strong growth momentum. The organization ran a surplus of $20.9M, a strong 44% operating margin.

Mission

To defend liberty and justice for all. See Schedule O for full mission.

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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 $44,192,403

Program Service Revenue $260,246

Investment Income $3,393,415

Other Revenue $88,445

TOTAL REVENUE $47,934,509

Expense Breakdown

Grants Paid $40,000

Salaries & Benefits $19,362,073

Fundraising Expenses $2,139,581

Program Expenses $21,894,761

Other Expenses $7,622,016

TOTAL EXPENSES $27,024,089

Year-over-Year Comparison

	2023	2022	Change
Revenue	$47,934,509	$25,069,324	+0.9%
Expenses	$27,024,089	$25,562,157	+0.1%
Net Income	$20,910,420	$-492,833	-43.4%

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

136

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

$1,764,671

Total Directors

Key Employees

$1,335,567

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Robert D Connors	Chair of the Board	1.00	Officer Director	$0	$0	$0
George Kimball	Vice Chair	1.00	Officer Director	$0	$0	$0
Robert K Best	Trustee	1.00	Director	$0	$0	$0
Ross Borba Jr	Trustee	1.00	Director	$0	$0	$0
Amy Brigham Boulris	Trustee	1.00	Director	$0	$0	$0
Brian G Cartwright	Trustee	1.00	Director	$0	$0	$0
Greg M Evans	Trustee	1.00	Director	$0	$0	$0
David Gerson	Trustee	1.00	Director	$0	$0	$0
John C Harris	Trustee	1.00	Director	$0	$0	$0
Carol Platt Liebau	Trustee	1.00	Director	$0	$0	$0
April J Morris	Trustee	1.00	Director	$0	$0	$0
Bruce C Smith	Trustee	1.00	Director	$0	$0	$0
Charles W Trainor	Trustee	1.00	Director	$0	$0	$0
Ronald E Van Buskirk	Trustee	1.00	Director	$0	$0	$0
Jeffrey E Warren	Trustee	1.00	Director	$0	$0	$0
John Yoo	Trustee	1.00	Director	$0	$0	$0
Steven Anderson	President & CEO	37.50	Officer	$620,178	$75,544	$695,722
John Groen	Exec. VP	37.50	Officer	$345,704	$69,439	$415,143
Lawrance Salzman	Secretary	37.50	Officer	$270,841	$69,136	$339,977
Charles Wilcox IV	Treasurer	37.50	Officer	$259,446	$54,383	$313,829
Joshua Thompson	Dir.of Equ & Opp Lit.	37.50	Key Emp	$221,796	$54,256	$276,052
Doug Kruse	VP for Development	37.50	Key Emp	$221,934	$37,261	$259,195
Scott Barton	VP of Comm & Marketing	37.50	Key Emp	$222,728	$42,143	$264,871
Robert Thomas	Dir.of Prop Rights Lit	37.50	Key Emp	$214,849	$29,181	$244,030
Steve Simpson	Director of SOP	37.50	Key Emp	$256,798	$34,621	$291,419
James Burling	VP of Legal Affairs	30.00	Highest	$224,474	$49,913	$274,387
Jan Breemer	Senior Attorney	37.50	Highest	$209,564	$36,704	$246,268
Deborah LaFetra	Senior Attorney	30.00	Highest	$197,780	$42,007	$239,787
Todd Gaziano	Seperation of Powers	37.50	Highest	$232,348	$46,594	$278,942
Damien Schiff	Senior Attorney	37.50	Highest	$213,533	$43,337	$256,870

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	No data	No data	No data	No data
2024	$47,934,509	$27,024,089	$113,554,835	$20,910,420
2023	$25,069,324	$25,562,157	$85,220,260	$-492,833
2022	$28,245,541	$20,203,674	$76,776,179	$8,041,867
2021	$18,386,652	$17,088,511	$79,792,141	$1,298,141
2020	$16,552,123	$16,476,681	$64,175,752	$75,442
2019	$18,427,010	$15,441,226	$65,165,262	$2,985,784

Pacific Legal Foundation