Durham County Teen Court & Restitution (EIN 562070659) - 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

1994

Legal Domicile

Tax Period

2020-07-01 to 2021-06-30

Durham County Teen Court & Restitution, founded in 1994, is a small nonprofit that reported $186K in total revenue in fiscal year 2020. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $178K left a modest 4% surplus.

Mission

To hold juvenile and youthful offenders accountable for criminal and delinquent behaviorand to provide constructive opportunities for community service and victim restitution;and toempower our youth, enhance their knowledge of the legal system and educate them on issues.

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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 (2020)

Revenue Breakdown

Contributions & Grants $185,791

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $185,791

Expense Breakdown

Grants Paid $0

Salaries & Benefits $111,658

Fundraising Expenses $0

Program Expenses $134,957

Other Expenses $66,227

TOTAL EXPENSES $177,885

Year-over-Year Comparison

	2020	2019	Change
Revenue	$185,791	$167,487	+0.1%
Expenses	$177,885	$189,716	-0.1%
Net Income	$7,906	$-22,229	-1.4%

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

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
James Muse	Board Member	4.00	Director	$0	$0	$0
Wendy Lindburgh	Board Member	4.00	Director	$0	$0	$0
C Destine Couch	Chairperson	4.00	Director	$0	$0	$0
Jonathan Wilson	Board Member	4.00	Director	$0	$0	$0
Casandra Soliman	Treasurer	4.00	Director	$0	$0	$0
Linda Winston	Secretary	4.00	Director	$0	$0	$0
Rosalyn Coleman	Board Member	4.00	Director	$0	$0	$0
Gwendolyn Johnson	Executive Director	40.00	Key Emp	$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
2021	$185,791	$177,885	$10,512	$7,906
2020	$167,487	$189,716	$2,256	$-22,229

Durham County Teen Court & Restitution