South Carolina Summary Court Judges

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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

1973

Legal Domicile

Phone

8037817584

Tax Period

2024-07-01 to 2025-06-30

South Carolina Summary Court Judges, founded in 1973, is a small nonprofit in the Community Improvement sector that reported $231K in total revenue in fiscal year 2024. The organization ran a surplus of $45K, a strong 20% operating margin.

Mission

Provide seminars, conventions, and schools to educate SC Summary Court Judges and support staff in addition to providing required CLE.

Program Service Accomplishments

Program 1

Expenses: $185,366

Provide seminars, conventions, and schools to educate SC Summary Court Judges and support staff in addition to providing required CLE.

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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 $230,688

Program Service Revenue $0

Investment Income $16

Other Revenue $0

TOTAL REVENUE $230,704

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $185,366

Other Expenses $185,366

TOTAL EXPENSES $185,366

Year-over-Year Comparison

	2024	2023	Change
Revenue	$230,704	N/A	N/A
Expenses	$185,366	N/A	N/A
Net Income	$45,338	N/A	N/A

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

N/A

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
Judge Nikki Green	Vice President	2.00	Director	$0	$0	$0
Judge Danny Singleton	President	2.00	Director	$0	$0	$0
Judge Rebecca Adams	Treasurer	2.00	Director	$0	$0	$0
Judge Donna Williamson	Secretary	3.00	Director	$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
2025	$230,704	$185,366	$247,813	$45,338
2024	$227,623	$220,403	$202,345	$7,220
2023	$238,356	$157,832	$195,125	$80,524