California Courts Association

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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

1952

Legal Domicile

Principal Officer

Debra Dreher

Phone

5105530401

Tax Period

2018-07-01 to 2019-06-30

California Courts Association, founded in 1952, is a small nonprofit that reported $223K in total revenue in fiscal year 2018. Revenue grew 12% year-over-year, indicating healthy expansion.

Mission

The California Court Association is dedicated to provide a forum for education & best practices in the development of court professionals

Program Service Accomplishments

Program 1

California Courts Association held the following events during fiscal year 17/18: Leadership Training in Garden Grove on August 11, 2017; 65th Annual Convention in Garden Grove on August 12-13, 2017; New LawWorkshop in Sacramento on December 8, 2017; Leadership Training in Pasadena on April 7, 2018. Regular training workshops designed to provide education and training at very affordable cost are conducted annually in northern, central and southern locations in the state. These workshops are intended to provide members with valuable instruction on generic and court specific subjects which will enhance personal and professional growth. These events provide a valuable means for this exchange of ideas, discussion of new or pending legislations and the cultivation of enjoyment of fellowship and networking with other Association members.

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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 (2018)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $221,486

Investment Income $451

Other Revenue $831

TOTAL REVENUE $222,768

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $225,024

TOTAL EXPENSES $225,024

Year-over-Year Comparison

	2018	2017	Change
Revenue	$222,768	$198,868	+0.1%
Expenses	$225,024	$207,878	+0.1%
Net Income	$-2,256	$-9,010	-0.7%

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

N/A

Volunteers

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
Tanya Rivero	Past President	5.00	Officer Director	$0	$0	$0
Lorraine Benavides	President	10.00	Officer Director	$0	$0	$0
Michelle Baldwin	Pres. Elect	5.00	Officer Director	$0	$0	$0
Diana Ramirez	Secretary	5.00	Officer Director	$0	$0	$0
Debra Dreher	Executive Dir.	10.00	Officer	$0	$0	$0
Kym Chank	Vice President	5.00	Officer	$0	$0	$0
Ramses Maya	Treasurer	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
2019	$222,768	$225,024	$364,717	$-2,256