SPECIAL COURT JUDGES ASSOCIATION (EIN 237262962) - 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

1976

Legal Domicile

Principal Officer

B DENISE COMMINS

Phone

7177629411

Tax Period

2024-10-01 to 2025-09-30

SPECIAL COURT JUDGES ASSOCIATION, founded in 1976, is a micro nonprofit that reported $49K in total revenue in fiscal year 2024. Revenue fell 74% from the prior year — a significant decline worth monitoring. Expenses of $144K exceeded revenue, resulting in a 193% operating deficit.

Mission

Represent District Justices - the organization publishes a journal for its members. Meetings and an annual reception with state legislators provide networking opportunities.

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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 $0

Program Service Revenue $38,621

Investment Income $10,309

Other Revenue $0

TOTAL REVENUE $48,930

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,500

Fundraising Expenses $0

Program Expenses $140,046

Other Expenses $138,046

TOTAL EXPENSES $143,546

Year-over-Year Comparison

	2024	2023	Change
Revenue	$48,930	$190,095	-0.7%
Expenses	$143,546	$181,722	-0.2%
Net Income	$-94,616	$8,373	-12.3%

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

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

$5,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RONALD HAGGERTY JR	PRESIDENT	0.00	Officer	$0	$0	$0
SCOTT B HAMMER	2ND VICE PRESIDENT	0.00	Officer	$0	$0	$0
KELLEY GILLETE-WALKER	1ST VICE PRESIDENT	0.00	Officer	$0	$0	$0
ALLEN PAGE	SECRETARY	1.00	Officer	$2,750	$0	$2,750
B DENISE COMMINS	TREASURER	1.00	Officer	$2,750	$0	$2,750

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	$48,930	$143,546	$333,485	$-94,616
2024	No data	No data	No data	No data
2023	$177,464	$213,567	$354,383	$-36,103
2021	$312,171	$148,075	$364,855	$164,096
2020	$127,158	$168,593	$200,759	$-41,435
2019	$200,386	$231,220	$242,194	$-30,834
2018	$205,121	$270,278	$285,389	$-65,157

SPECIAL COURT JUDGES ASSOCIATION