ACADEMY OF COURT-APPOINTED NEUTRALS (EIN 562485259) - 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

2008

Legal Domicile

Principal Officer

MERRIL HIRSH

Phone

8503287835

Tax Period

2024-01-01 to 2024-12-31

ACADEMY OF COURT-APPOINTED NEUTRALS, founded in 2008, is a small nonprofit in the Crime & Legal sector that reported $345K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $334K left a modest 3% surplus.

Mission

TO PROMOTE AND EDUCATE LAWYERS, PARTIES, JUDGES, COURT ADMINISTRATORS, GOVERNMENT OFFICIALS, AND OTHERS REGARDING THE USE OF NEUTRALS; AID IN THE PROMPT, EFFICIENT, AFFORDABLE AND JUST RESOLUTION OF DISPUTES; IMPROVE AND ADVANCE THE SKILLS AND KNOWLEDGE OR NEUTRALS; FOSTER AND DISSEMINATE RESEARCH AND PUBLICATIONS ON PRACTICAL VALUE TO THE LEGAL AND PUBLIC COMMUNITIESM; AND IMPROVE OUR SYSTEM OF JUSTICE.

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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 $295,550

Program Service Revenue $49,700

Investment Income $0

Other Revenue $0

TOTAL REVENUE $345,250

Expense Breakdown

Grants Paid $0

Salaries & Benefits $157,219

Fundraising Expenses $0

Program Expenses $85,489

Other Expenses $176,625

TOTAL EXPENSES $333,844

Year-over-Year Comparison

	2024	2023	Change
Revenue	$345,250	$309,016	+0.1%
Expenses	$333,844	$338,362	0.0%
Net Income	$11,406	$-29,346	-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

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

$157,219

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RANDI ILYSE ROTH	PRESIDENT	6.00	Officer Director	$0	$0	$0
DEBORAH E GREENSPAN	PRESIDENT-ELECT	6.00	Officer Director	$0	$0	$0
EDGAR C GENTLE III	TREASURER	3.00	Officer Director	$0	$0	$0
MICHAEL CARDELLO III	SECRETARY	3.00	Officer Director	$0	$0	$0
DAVID M TENNER	IMMEDIATE PAST PRESIDENT	2.00	Officer Director	$0	$0	$0
AUDREY BERLAND	DIRECTOR	2.00	Director	$0	$0	$0
KASSI BURNS	DIRECTOR	2.00	Director	$0	$0	$0
ALVA DIAL	DIRECTOR	2.00	Director	$0	$0	$0
AMY GERNON	DIRECTOR	2.00	Director	$0	$0	$0
CARLOS A GONZALEZ	DIRECTOR	2.00	Director	$0	$0	$0
ROGER S HAYDOCK	DIRECTOR UNTIL MARCH 2024	2.00	Director	$0	$0	$0
TOM ICARD	DIRECTOR	2.00	Director	$0	$0	$0
SUSAN MCDONALD	DIRECTOR UNTIL NOV. 2024	2.00	Director	$0	$0	$0
TINA PATTERSON	DIRECTOR	2.00	Director	$0	$0	$0
JONATHAN REDGRAVE	DIRECTOR	0.50	Director	$0	$0	$0
ALLISON SKINNER	DIRECTOR	2.00	Director	$0	$0	$0
PETER VAIRA	DIRECTOR	2.00	Director	$0	$0	$0
PETER VOGEL	DIRECTOR	2.00	Director	$0	$0	$0
LAJUANDA WILLIAMS-GRIFFIN	DIRECTOR	2.00	Director	$0	$0	$0
MERRIL HIRSH	EXECUTIVE DIRECTOR	30.00	Officer	$157,219	$0	$157,219

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	$345,250	$333,844	$123,807	$11,406
2023	$309,016	$338,362	$112,796	$-29,346
2022	$279,474	$214,004	$142,202	$65,470

ACADEMY OF COURT-APPOINTED NEUTRALS