ATA LITIGATION CENTER

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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

1985

Legal Domicile

Principal Officer

CHRISTOPHER SPEAR

Phone

7038381959

Tax Period

2023-01-01 to 2023-12-31

ATA LITIGATION CENTER, founded in 1985, is a small nonprofit that reported $332K in total revenue in fiscal year 2023. Revenue fell 51% from the prior year — a significant decline worth monitoring. Expenses of $1.5M exceeded revenue, resulting in a 351% operating deficit.

Mission

THE CORE MISSION OF THE ATA LITIGATION CENTER IS TO PROMOTE AND DEFEND MOTOR CARRIER COMMON INTERESTS THROUGH LITIGATION.

Program Service Accomplishments

Program 1

THE ATA LITIGATION CENTER PROMOTES AND DEFENDS MOTOR CARRIERS' COMMON INTERESTS THROUGH ADVOCACY, LEGAL COUNSELING, TRAINING, AND INFORMATION.

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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 (2023)

Revenue Breakdown

Contributions & Grants $318,400

Program Service Revenue $13,750

Investment Income $3

Other Revenue $0

TOTAL REVENUE $332,153

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,497,139

TOTAL EXPENSES $1,497,139

Year-over-Year Comparison

	2023	2022	Change
Revenue	$332,153	$683,325	-0.5%
Expenses	$1,497,139	$2,503,788	-0.4%
Net Income	$-1,164,986	$-1,820,463	-0.4%

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

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
CHRISTOPHER SPEAR	PRESIDENT	1.00	Officer Director	$0	$0	$0
MICHAEL S CARD	CHAIRMAN	1.00	Officer Director	$0	$0	$0
JAMES BURG	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
DONALD SLAGER	TREASURER	1.00	Officer Director	$0	$0	$0
RICHARD PIANKA CHIEF	COUNSEL, EVP & SECRETARY	13.00	Officer Director	$0	$0	$0
BRIAN KOHLWES	DIRECTOR	1.00	Director	$0	$0	$0
KEVIN W BURCH	DIRECTOR	1.00	Director	$0	$0	$0
W TOBIN CASSELS	DIRECTOR	1.00	Director	$0	$0	$0
STEVEN D CRAWFORD ESQ	DIRECTOR	1.00	Director	$0	$0	$0
TJ ENGLAND	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL R JOHNS	DIRECTOR	1.00	Director	$0	$0	$0
WILLIAM T KRETSINGER SR	DIRECTOR	1.00	Director	$0	$0	$0
EDWIN ANGLIN	DIRECTOR	1.00	Director	$0	$0	$0
NATHAN J MEISGEIER	DIRECTOR	1.00	Director	$0	$0	$0
PETER B MURPHY	DIRECTOR	1.00	Director	$0	$0	$0
LAWRENCE PARSONS	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT H RHEA	DIRECTOR	1.00	Director	$0	$0	$0
ANDREW OKUYIGA	DIRECTOR AS OF MAY	1.00	Director	$0	$0	$0
JOHN M SMITH	DIRECTOR	1.00	Director	$0	$0	$0
PETER SUMERFORD	DIRECTOR	1.00	Director	$0	$0	$0
BRIDGID SHIELDS	DIRECTOR	1.00	Director	$0	$0	$0
LAWRENCE W WOOLSON	DIRECTOR	1.00	Director	$0	$0	$0
CURT RUWE	DIRECTOR AS OF OCTOBER	1.00	Director	$0	$0	$0
RANDY GUILLOT	DIRECTOR	1.00	Director	$0	$0	$0
BILL VENEGONI	DIRECTOR	1.00	Director	$0	$0	$0
JESSICA SUPERNAW	DIRECTOR AS OF OCTOBER	1.00	Director	$0	$0	$0
ANDREW BOYLE	DIRECTOR AS OF OCTOBER	1.00	Director	$0	$0	$0
TIMOTHY G ASCHOFF	DIRECTOR UNTIL OCTOBER	1.00	Director	$0	$0	$0
ARTURO VOLPE	DIRECTOR UNTIL OCTOBER	1.00	Director	$0	$0	$0
NATHAN HARWELL	DIRECTOR UNTIL OCTOBER	1.00	Director	$0	$0	$0
DAN VAN ALSTINE	DIRECTOR UNTIL OCTOBER	1.00	Director	$0	$0	$0
MEGAN MASITTO	CHIEF FINANCIAL OFFICER	1.00	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
2024	No data	No data	No data	No data
2023	$332,153	$1,497,139	$68,244	$-1,164,986
2022	$683,325	$2,503,788	$65,480	$-1,820,463
2021	$996,998	$3,422,407	$146,772	$-2,425,409
2020	$947,971	$3,686,880	$77,747	$-2,738,909
2019	$545,749	$637,265	$35,823	$-91,516
2018	$217,858	$641,317	$10,175	$-423,459