PACIFIC LAW INSTITUTE (EIN 990234320) - 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

1984

Legal Domicile

Principal Officer

ROBERT S TOYOFUKU

Phone

8085244155

Tax Period

2023-11-01 to 2024-10-31

PACIFIC LAW INSTITUTE, founded in 1984, is a micro nonprofit that reported $47K in total revenue in fiscal year 2023. Revenue fell 20% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $36K, a strong 78% operating margin.

Mission

DEVELOPMENT, SPONSORSHIP AND PRESENTATION OF SEMINARS AND WORKSHOPS IN THE AREA OF CONTINUING LEGAL EDUCATION TO ENABLE ATTORNEYS AND OTHERS IN LAW-RELATED OCCUPATIONS MAINTAIN AND IMPROVE THEIR LEGAL SKILLS AND 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 (2023)

Revenue Breakdown

Contributions & Grants $10,000

Program Service Revenue $26,500

Investment Income $10,012

Other Revenue $0

TOTAL REVENUE $46,512

Expense Breakdown

Grants Paid $4,320

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $7,729

Other Expenses $5,944

TOTAL EXPENSES $10,264

Year-over-Year Comparison

	2023	2022	Change
Revenue	$46,512	$58,370	-0.2%
Expenses	$10,264	$7,967	+0.3%
Net Income	$36,248	$50,403	-0.3%

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

N/A

Employees

N/A

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
ROBERT S TOYOFUKU	PRESIDENT/TR	1.00	Officer Director	$0	$0	$0
LYNNE T TOYOFUKU	VP/SECRETARY	0.25	Officer 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
2024	$46,512	$10,264	$662,350	$36,248
2023	$58,370	$7,967	$567,492	$50,403

PACIFIC LAW INSTITUTE