CENTER FOR PUBLIC JUSTICE

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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

1974

Legal Domicile

Principal Officer

STEPHANIE SUMMERS

Phone

2026952667

Tax Period

2024-07-01 to 2025-06-30

CENTER FOR PUBLIC JUSTICE, founded in 1974, is a community nonprofit that reported $5.0M in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.5M, a strong 29% operating margin.

Mission

THE MISSION OF THE CENTER FOR PUBLIC JUSTICE IS TO SERVE GOD, ADVANCE JUSTICE, AND TRANSFORM PUBLIC LIFE AS WE SEEK TO EQUIP CITIZENS, DEVELOP LEADERS, AND SHAPE POLICY.

Program Service Accomplishments

Program 1

Expenses: $1,690,607 Revenue: $0

THE FAIRNESS FUND WORKS TO SIMULTANEOULY UPHOLD RELIGIOUS FREEDOM AND CIVIL RIGHTS PROTECTIONS IN STATE AND FEDERAL LAW.

Program 2

Expenses: $311,229 Revenue: $500

THE INSTITUTIONAL RELIGIOUS FREEDOM ALLIANCE PROMOTES GOVERNMENT POLICIES, PUBLIC ATTITUDES, AND ORGANIZATIONAL BEST PRACTICES THAT SAFEGUARD INSTITUTIONAL RELIGIOUS FREEDOM SO THAT FAITH-BASED...

THE INSTITUTIONAL RELIGIOUS FREEDOM ALLIANCE PROMOTES GOVERNMENT POLICIES, PUBLIC ATTITUDES, AND ORGANIZATIONAL BEST PRACTICES THAT SAFEGUARD INSTITUTIONAL RELIGIOUS FREEDOM SO THAT FAITH-BASED ORGANIZATIONS CAN MAKE THEIR VITAL AND UNCOMMON CONTRIBUTIONS TO THE COMMON GOOD.

Program 3

Expenses: $164,150 Revenue: $0

FAMILY & CAREGIVING POLICY SEEKS TO HONOR THE GOD-GIVEN VOCATION OF FAMILIES BY PROMOTING POLICIES AND WORKPLACE PRACTICES THAT ENABLE CHILD WELL-BEING AND FAMILY FLOURISHING.

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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 $4,792,817

Program Service Revenue $89,350

Investment Income $117,132

Other Revenue $7,211

TOTAL REVENUE $5,006,510

Expense Breakdown

Grants Paid $1,633,700

Salaries & Benefits $1,031,791

Fundraising Expenses $361,909

Program Expenses $2,858,257

Other Expenses $722,265

TOTAL EXPENSES $3,531,756

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,006,510	$4,597,652	+0.1%
Expenses	$3,531,756	$2,447,523	+0.4%
Net Income	$1,474,754	$2,150,129	-0.3%

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

150

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

$173,237

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KELLY TIEN	CHAIR	2.00	Officer Director	$0	$0	$0
KATHY POINTER	VICE CHAIR	1.00	Officer Director	$0	$0	$0
MIKALA JANSEN	TREASURER	1.00	Officer Director	$0	$0	$0
MATT REIFFER	SECRETARY	1.00	Officer Director	$0	$0	$0
JOHN BAAS	TRUSTEE	1.00	Director	$0	$0	$0
DAVID KOYZIS	TRUSTEE	1.00	Director	$0	$0	$0
RUTH MELKONIAN-HOOVER	TRUSTEE	1.00	Director	$0	$0	$0
JEFF LIOU	TRUSTEE	1.00	Director	$0	$0	$0
CLAIRE MCWILLIAMS-DOTY	TRUSTEE	1.00	Director	$0	$0	$0
DENISE STROTHERS	TRUSTEE	1.00	Director	$0	$0	$0
RYAN VERWYS	TRUSTEE	1.00	Director	$0	$0	$0
AMY VITALE	TRUSTEE	1.00	Director	$0	$0	$0
STEPHANIE SUMMERS	CEO	40.00	Officer	$160,000	$13,237	$173,237

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	$5,006,510	$3,531,756	$4,891,285	$1,474,754
2024	$4,597,652	$2,447,523	$3,818,140	$2,150,129
2023	$990,418	$2,296,116	$1,863,731	$-1,305,698
2022	$3,493,350	$3,086,473	$2,323,319	$406,877
2021	$2,861,962	$1,251,897	$2,012,090	$1,610,065
2020	$842,141	$1,169,844	$448,035	$-327,703