ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY (EIN 330795815) - 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

1988

Legal Domicile

Principal Officer

ANDREW R GRAY

Phone

7146022505

Tax Period

2025-01-01 to 2025-12-31

ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY, founded in 1988, is a small nonprofit that reported $214K in total revenue in fiscal year 2025. Revenue decreased 7% compared to the prior year. Expenses of $242K exceeded revenue, resulting in a 13% operating deficit.

Mission

Provide a communications forum and current information through educational meetings, seminars and newsletters to the Business Trial Lawyers of Orange County

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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 (2025)

Revenue Breakdown

Contributions & Grants $69,710

Program Service Revenue $143,962

Investment Income $0

Other Revenue $0

TOTAL REVENUE $213,672

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $156,216

Other Expenses $242,284

TOTAL EXPENSES $242,284

Year-over-Year Comparison

	2025	2024	Change
Revenue	$213,672	$229,802	-0.1%
Expenses	$242,284	$218,026	+0.1%
Net Income	$-28,612	$11,776	-3.4%

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

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
ERIC LBURKE	Director	0.00		$0	$0	$0
TAMARA I DEVITT	Director	0.00		$0	$0	$0
SHEILA F HANSON	Director	0.00		$0	$0	$0
Maria D Hernandez	Director	0.00		$0	$0	$0
John W Holcomb	Director	0.00		$0	$0	$0
Amy J Laurendeau	Director	0.00		$0	$0	$0
Molly J Magnuson	Director	0.00		$0	$0	$0
CASEY J MCCRACKEN	Director	0.00		$0	$0	$0
ABBY MEYER	Director	0.00		$0	$0	$0
JOSEPH V MICELI	Director	0.00		$0	$0	$0
MARC P MILES	Director	0.00		$0	$0	$0
LISA N NEAL	Director	0.00		$0	$0	$0
MARK J PAYNE	Director	0.00		$0	$0	$0
Leonard Polyakov	Director	0.00		$0	$0	$0
Michael M Purpura	Director	0.00		$0	$0	$0
RAUL RUGANI	Director	0.00		$0	$0	$0
MAURICE SANCHEZ	Director	0.00		$0	$0	$0
AUTUMN D SPAETH	Director	0.00		$0	$0	$0
JONATHAN P SCHMIDT	Director	0.00		$0	$0	$0
JEFFREY M SINGLETARY	Director	0.00		$0	$0	$0
CHAHIR SOLH	Director	0.00		$0	$0	$0
DAVID M STEIN	Director	0.00		$0	$0	$0
JOSHUA J STOWELL	Director	0.00		$0	$0	$0
Chris Scheithauer	Director	0.00		$0	$0	$0
Vikki L Vander Woude	Director	0.00		$0	$0	$0
NATHAN NHAN VU	Director	0.00		$0	$0	$0
EVA M WEILER	Director	0.00		$0	$0	$0
ANDREW A WOOD	Director	0.00		$0	$0	$0
ANDREW R GRAY	President	2.00	Officer	$0	$0	$0
Charity M Gilbreth	Vice President	2.00	Officer	$0	$0	$0
Justin N Owens	Treasurer	2.00	Officer	$0	$0	$0
Alejandro G Ruiz	Secretary	2.00	Officer	$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
2025	$213,672	$242,284	$62,177	$-28,612
2024	$229,802	$218,026	$90,789	$11,776
2023	$803,745	$805,001	$79,013	$-1,256
2022	$161,298	$163,082	$80,269	$-1,784
2021	$87,546	$91,907	$82,053	$-4,361
2020	$102,493	$99,762	$86,414	$2,731
2019	$519,562	$515,107	$83,683	$4,455
2018	$195,856	$192,552	$79,228	$3,304

ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY