GENEVA COUNTY COMMUNITY PUNISHMENT AND CORRECTIONS AUTHORITY (EIN 452976435) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2011

Legal Domicile

Principal Officer

MELANIE BROWN

Phone

3346845628

Tax Period

2024-10-01 to 2025-09-30

GENEVA COUNTY COMMUNITY PUNISHMENT is a small nonprofit that reported $207K in total revenue in fiscal year 2018. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $199K left a modest 4% surplus.

Mission

TO PROVIDE ALTERNATIVE FORMS OF SENTENCING CLIENTS WITHIN THE JUDICIAL SYSTEM.

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Trantor Score

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

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $243,296

Investment Income $0

Other Revenue $0

TOTAL REVENUE $243,296

Expense Breakdown

Grants Paid $0

Salaries & Benefits $128,869

Fundraising Expenses $0

Program Expenses $311,427

Other Expenses $182,558

TOTAL EXPENSES $311,427

Year-over-Year Comparison

	2024	2023	Change
Revenue	$243,296	$168,991	+0.4%
Expenses	$311,427	$251,216	+0.2%
Net Income	$-68,131	$-82,225	-0.2%

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

$69,648

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MELANIE BROWN	DIRECTOR	40.00	Director	$69,648	$0	$69,648
KIRKE ADAMS	CHAIRMAN	2.00	Officer Director	$0	$0	$0
PEREZ BRUNER	VICE- CHAIRM	1.00	Officer Director	$0	$0	$0
MICHAEL HUGHES	MEMBER	1.00	Director	$0	$0	$0
TOBY SEAY	MEMBER	1.00	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	$243,296	$311,427	$121,595	$-68,131
2024	$168,991	$251,216	$195,387	$-82,225
2023	$240,035	$298,955	$297,426	$-58,920
2022	$362,940	$249,289	$331,190	$113,651
2021	$260,393	$191,131	$239,342	$69,262
2020	$190,339	$189,003	$149,414	$1,336
2019	$207,238	$198,935	$146,927	$8,303

GENEVA COUNTY COMMUNITY PUNISHMENT AND CORRECTIONS AUTHORITY