COUNCIL OF CHIEF JUDGES OF THE STATE COURTS OF APPEAL (EIN 260143427) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Principal Officer

FRANKIE MOORE

Phone

7572591529

Tax Period

2024-01-01 to 2024-12-31

COUNCIL OF CHIEF JUDGES OF THE STATE COURTS OF APPEAL, founded in 2007, is a small nonprofit in the Public & Societal Benefit sector that reported $389K in total revenue in fiscal year 2018. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $358K left a modest 8% surplus.

Mission

THE COUNCIL WAS FORMED AS A VEHICLE FOR COLLECTIVE CONSULTATION AND AS A CONDUIT FOR THE EXCHANGE OF IDEAS ON COURT ADMINISTRATION, RULES AND METHODS OF PROCEDURE, AND THE ORGANIZATION AND OPERATION OF STATE COURTS OF APPEAL. THE COUNCIL CONDUCTS EDUCATIONAL AND TRAINING PROGRAMS AND MAINTAINS A COLLABORATIVE LIAISON WITH THE CONFERENCE OF CHIEF JUSTICES, THEREBY ENABLING IT TO SHARE IDEAS THAT ARE INTELLECTUALLY STIMULATING AND PROGRAMS THAT ARE SUPREMELY FUNCTIONAL AND UTILITARIAN.

🔒

Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $72,000

Program Service Revenue $419,536

Investment Income $38,522

Other Revenue $0

TOTAL REVENUE $530,058

Expense Breakdown

Grants Paid $27,716

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $317,103

Other Expenses $497,085

TOTAL EXPENSES $524,801

Year-over-Year Comparison

	2024	2023	Change
Revenue	$530,058	$500,608	+0.1%
Expenses	$524,801	$417,132	+0.3%
Net Income	$5,257	$83,476	-0.9%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
MARK PFEIFFER	PRESIDENT	2.50	Officer Director	$0	$0	$0
FRANKIE MOORE	PRESIDENT EL	2.50	Officer Director	$0	$0	$0
MARK GREEN	VICE PRES, S	2.50	Officer Director	$0	$0	$0
MORRIS SILBERMAN	IMMEDIATE PA	2.50	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	$530,058	$524,801	$953,462	$5,257
2023	$500,608	$417,132	$883,937	$83,476
2022	$485,667	$507,164	$1,002,716	$-21,497
2021	$408,155	$373,880	$846,246	$34,275
2020	$344,312	$192,207	$849,896	$152,105
2019	$382,659	$347,406	$719,218	$35,253
2018	$388,705	$358,320	$734,923	$30,385

COUNCIL OF CHIEF JUDGES OF THE STATE COURTS OF APPEAL