ASSOCIATION OF PROSECUTING ATTORNE… - Form 990 Financial Data

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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

2009

Legal Domicile

Principal Officer

NIKKI PARISI

Phone

2028612480

Tax Period

2023-10-01 to 2024-09-30

ASSOCIATION OF PROSECUTING ATTORNEYS INC, founded in 2009, is a community nonprofit in the Education sector that reported $2.8M in total revenue in fiscal year 2023. Revenue grew 16% year-over-year, indicating healthy expansion.

Mission

TO SUPPORT AND ENHANCE THE EFFECTIVENESS OF THOSE IN ALL AREAS OF CRIMINAL JUSTICE AND CRIME VICTIM ORGINATIONS IN THEIR EFFORTS TO CREATE SAFER COMMUNITITES.

Program Service Accomplishments

Program 1

Expenses: $507,128

TRUST AND LEGITIMACY: THE ASSOCIATION HAS PARTNERED WITH THE YALE JUSTICE COLLABORATORY TO PUT TOGETHER THE ELEVATING TRUST AND LEGITIMACY FOR PROSECUTORS PROJECT. A CRUCIAL STEP TO ACHIEVING A JUST AND TRUSTED LEGAL SYSTEM IS TO ENSURE INDIVIDUALS ARE TREATED FAIRLY AND WITH DIGNITY AND RESPECT AS THEY MOVE THROUGH THE CRIMINAL JUSTICE SYSTEM. MORE THAN A DECADE'S WORK IN POLICING AND COURTS SETTINGS HAS SHOWN HOW CONCERTED EFFORTS CAN HELP CHANGE THE WAY CRIMINAL JUSTICE PROFESSIONALS COMMUNICATE AND ENGAGE WITH SYSTEM PARTICIPANTS AND PRODUCE INCREASED PUBLIC TRUST AND VOLUNTARY COMPLIANCE AND COOPERATION. THE ASSOCIATION AND THE PROJECT PARTNERS WILL WORK WITH SELECTED SITES TO ASSESS HOW PROSECUTORS INTERACT WITH THE SURROUNDING COMMUNITY, IMPLEMENTING EVIDENCE-BASED PRACTICES TO INCREASE PUBLIC TRUST. PROJECT STAFF WILL WORK WITH PROSECUTORS AND STAFF ACROSS THE SELECTED OFFICES TO IDENTIFY AND ENHANCE EXISTING TRUST-BUILDING OPPORTUNITIES INTERNALLY AND EXTERNALLY. THE PROGRAM WILL ALSO SEEK TO TEST HOW NEW PRACTICES CAN SUPPLEMENT THE OFFICE'S GUN DIVERSION WORK AND OTHER INTERACTIONS WITH THE ACCUSED, WITNESSES, VICTIMS, AND OTHER MEMBERS OF THE PUBLIC.

Program 2

Expenses: $483,526

CAPITAL LITIGATION: THIS PROGRAM ASSISTS PROSECUTORS TO ENHANCE THEIR EFFECTIVENESS IN REPRESENTING THE PUBLIC IN STATE CAPITAL CASES BY PROVIDING COMPREHENSIVE CAPITAL CASE LITIGATION TRAINING AND TECHNICAL ASSISTANCE SERVICES, TOOLS, AND RESOURCES TO STATE AND LOCAL PROSECUTORS AND OTHER CRIMINAL JUSTICE PRACTITIONERS. IN ADDITION, THIS PROGRAM PROVIDES COORDINATION WITH DEFENDERS TO IMPROVE THE QUALITY OF LEGAL REPRESENTATION FOR INDIGENT DEFENDANTS IN STATE CAPITAL CASES.

Program 3

Expenses: $441,679

REPRODUCTIVE HEALTHCARE: THIS NATIONAL INITIATIVE SUPPORTS PROSECUTORS IN UNDERSTANDING AND ADDRESSING REPRODUCTIVE HEALTHCARE ISSUES THROUGH A PUBLIC SAFETY LENS. GUIDED BY A COMMITTEE OF...

REPRODUCTIVE HEALTHCARE: THIS NATIONAL INITIATIVE SUPPORTS PROSECUTORS IN UNDERSTANDING AND ADDRESSING REPRODUCTIVE HEALTHCARE ISSUES THROUGH A PUBLIC SAFETY LENS. GUIDED BY A COMMITTEE OF PROSECUTORS FROM ACROSS THE COUNTRY, THE PROJECT EMPHASIZES: MEDICAL SCIENCE AND HEALTHCARE PROVIDER'S PROFESSIONAL JUDGMENT AS THE FOUNDATION FOR PROSECUTORIAL DECISION-MAKING, RESEARCH INTO HOW REPRODUCTIVE HEALTH LAWS AFFECT DIFFERENT COMMUNITIES AND OUTCOMES AND GUIDANCE TO HELP PROSECUTORS ALIGN THEIR PRACTICES WITH CURRENT MEDICAL STANDARDS AND HEALTHCARE ACCESS. THE GOAL IS TO ENSURE THAT PROSECUTORIAL PRACTICES REFLECT SOUND MEDICAL UNDERSTANDING AND PROMOTE FAIR, INFORMED OUTCOMES IN REPRODUCTIVE HEALTH MATTERS.

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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 $2,746,555

Program Service Revenue $53,535

Investment Income $7,485

Other Revenue $-36,428

TOTAL REVENUE $2,771,147

Expense Breakdown

Grants Paid $61,493

Salaries & Benefits $1,784,616

Fundraising Expenses $0

Program Expenses $2,596,390

Other Expenses $1,059,463

TOTAL EXPENSES $2,905,572

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,771,147	$2,389,746	+0.2%
Expenses	$2,905,572	$2,654,758	+0.1%
Net Income	$-134,425	$-265,012	-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

226

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

$708,387

Total Directors