AMERICAN MOCK TRIAL ASSOCIATION (EIN 421391325) - 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

1992

Legal Domicile

Principal Officer

MARGARET RANDELS

Phone

5152596625

Tax Period

2024-07-01 to 2025-06-30

AMERICAN MOCK TRIAL ASSOCIATION, founded in 1992, is a small nonprofit in the Education sector that reported $534K in total revenue in fiscal year 2024. Revenue surged 29% from the prior year, signaling strong growth momentum. Expenses of $490K left a modest 8% surplus.

Mission

THE ORGANIZATION SERVES AS THE GOVERNING BODY FOR NATIONAL AND REGIONAL INTERCOLLEGIATE MOCK TRIAL COMPETITIONS. THROUGH ENGAGING IN TRIAL SIMULATIONS IN COMPETITION WITH TEAMS FROM OTHER INSTITUTIONS, STUDENTS DEVELOP CRITICAL THINKING AND PUBLIC SPEAKING SKILLS, AS WELL AS KNOWLEDGE OF LEGAL PRACTICES AND PROCEDURES.

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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 $1,608

Program Service Revenue $423,410

Investment Income $922

Other Revenue $107,999

TOTAL REVENUE $533,939

Expense Breakdown

Grants Paid $0

Salaries & Benefits $47,259

Fundraising Expenses $0

Program Expenses $370,411

Other Expenses $442,472

TOTAL EXPENSES $489,731

Year-over-Year Comparison

	2024	2023	Change
Revenue	$533,939	$412,686	+0.3%
Expenses	$489,731	$479,896	+0.0%
Net Income	$44,208	$-67,210	-1.7%

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

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
JUSTIN BERNSTEIN ESQ	DIRECTOR & DEVELOPMENT CHA	2.00	Director	$0	$0	$0
MICAHEL D'IPPOLITO ESQ	DIRECTOR & PRESIDENT-ELECT	2.00	Officer Director	$0	$0	$0
WILLIAM B WARIHAY ESQ	DIRECTOR	1.00	Director	$0	$0	$0
JACINTH SOHI	DIRECTOR & PRESIDENT	4.00	Officer Director	$0	$0	$0
ADAM DETSKY ESQ	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL J GELFAND ESQ	DIRECTOR	1.00	Director	$0	$0	$0
DR GLEN-HALVA NEUBAUER	DIRECTOR	1.00	Director	$0	$0	$0
BRANDON HARPER ESQ	DIRECTOR & DIVERSITY & INC	2.00	Director	$0	$0	$0
HON DAN HAUGHEY	DIRECTOR	1.00	Director	$0	$0	$0
HON TOBY HEYTENS	DIRECTOR	1.00	Director	$0	$0	$0
PROF BARRY LANGFORD	DIRECTOR	1.00	Director	$0	$0	$0
DELOIS LEAPHEART	DIRECTOR	1.00	Director	$0	$0	$0
JOSHUA LECKRONE ESQ	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS PARKER ESQ	DIRECTOR	1.00	Director	$0	$0	$0
MELISSA WATT ESQ	DIRECTOR & DIVERSITY & INC	2.00	Director	$0	$0	$0
NEAL SCHUETT ESQ	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL WALSH ESQ	DIRECTOR	1.00	Director	$0	$0	$0
KYLE THOMASON ESQ	DIRECTOR	1.00	Director	$0	$0	$0
JONATHAN WOODWARD ESQ	DIRECTOR	1.00	Director	$0	$0	$0
DAVID BEN-MERRE	DIRECTOR	1.00	Director	$0	$0	$0
DEVON HOLSTAD	DIRECTOR	1.00	Director	$0	$0	$0
DIANE MICHALAK ESQ	DIRECTOR & TABULATION DIRE	2.00	Director	$0	$0	$0
MARGARET RANDELS ESQ	DIRECTOR & TREASURER	2.00	Officer Director	$0	$0	$0
BRIAN OLSON ESQ	DIRECTOR	1.00	Director	$0	$0	$0
GRAHAM HENRY	DIRECTOR	1.00	Director	$0	$0	$0
SAM JAHANGIR ESQ	DIRECTOR	1.00	Director	$0	$0	$0
ELISE FELDER WILSON ESQ	DIRECTOR	1.00	Director	$0	$0	$0
ELIZABETH SMILEY	DIRECTOR & RULES COMMITTEE	2.00	Director	$0	$0	$0
JEREMY ZARZYCKI ESA	DIRECTOR	1.00	Director	$0	$0	$0
DR J MITCHELL PICKERILL	DIRECTOR	1.00	Director	$0	$0	$0
NATALIE GARSON ESQ	DIRECTOR	1.00	Director	$0	$0	$0
RYNE CANNON	DIRECTOR & SECRETARY	2.00	Officer Director	$0	$0	$0
ROBSON HAUSER	DIRECTOR	1.00	Director	$0	$0	$0
BRADLEY OUAMBO	DIRECTOR	1.00	Director	$0	$0	$0
AMELIA YEOMELAKIS	DIRECTOR & TOURNAMENT ADMI	2.00	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
2025	$533,939	$489,731	$824,734	$44,208
2024	$412,686	$479,896	$756,516	$-67,210
2023	$386,568	$392,240	$823,726	$-5,672
2022	$389,304	$300,376	$829,398	$88,928
2021	$330,892	$180,872	$740,470	$150,020
2020	$379,524	$393,778	$590,450	$-14,254
2019	$430,639	$352,236	$604,704	$78,403

AMERICAN MOCK TRIAL ASSOCIATION