ACADEMY OF CRIMINAL SCIENCES

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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

1963

Legal Domicile

Principal Officer

JOHN WORRALL

Phone

3014466300

Tax Period

2023-07-01 to 2024-06-30

ACADEMY OF CRIMINAL SCIENCES, founded in 1963, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.0M in total revenue in fiscal year 2023. Net assets of $2.1M represent 25 months of operating reserves.

Mission

THE ACADEMY OF CRIMINAL JUSTICE SCIENCES IS AN INTERNATIONAL ASSOCIATION WITH A MISSION TO FOSTER PROFESSIONAL AND SCHOLARLY ACTIVITIES IN THE FIELD OF CRIMINAL JUSTICE. ACJS PROMOTES CRIMINAL JUSTICE EDUCATION, RESEARCH, AND POLICY ANALYSIS WITHIN THE DISCIPLINE OF CRIMINAL JUSTICE FOR BOTH EDUCATORS AND PRACTITIONERS.

Program Service Accomplishments

Program 1

Expenses: $672,961

THE ACADEMY PROMOTES SCHOLARLY RESEARCH AND PROFESSIONAL ACTIVITIES WITHIN THE DISCIPLINE OF CRIMINAL JUSTICE FOR BOTH EDUCATORS AND PRACTITIONERS. THE ACADEMY ALSO PROVIDES A FORUM FOR DISSEMINATING IDEAS RELATED TO ISSUES IN RESEARCH, POLICY, EDUCATION, AND PRACTICE WITHIN THE FIELD. ADDITIONALLY, THE ACADEMY OFFERS SECTIONS THAT ADDRESS SPECIAL INTERESTS OF THE 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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $523,241

Investment Income $46,643

Other Revenue $460,096

TOTAL REVENUE $1,029,980

Expense Breakdown

Grants Paid $0

Salaries & Benefits $126,304

Fundraising Expenses $0

Program Expenses $672,961

Other Expenses $920,599

TOTAL EXPENSES $1,046,903

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,029,980	$974,822	+0.1%
Expenses	$1,046,903	$939,365	+0.1%
Net Income	$-16,923	$35,457	-1.5%

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

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

$179,436

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LETISCIA PERRIN	ASSOCIATION	40.00	Officer	$99,665	$0	$99,665
JOHN WORRALL	EXEC. DIR.	20.00	Officer	$79,771	$0	$79,771
ROBERT BING	TRUSTEE- AT-	1.00	Director	$0	$0	$0
DANISE PAQUETTE BOOTS	PAST PRESIDE	4.00	Officer Director	$0	$0	$0
MICHELE P BRATINA	REGION 1 TRU	1.00	Director	$0	$0	$0
MELISSA W BUREK	TRUSTEE-AT-L	1.00	Director	$0	$0	$0
ALISON S BURKE	REGION 5 TRU	1.00	Director	$0	$0	$0
LEAH E DAIGLE	TREASURER	4.00	Officer Director	$0	$0	$0
AIMEE X DELANEY	SECRETARY	1.00	Officer Director	$0	$0	$0
BRIE DIAMOND	REGION 4 TRU	1.00	Director	$0	$0	$0
MING-LI HSIEH	REGION 3 TRU	1.00	Director	$0	$0	$0
BITNA KIM	1ST VICE-PRE	4.00	Officer Director	$0	$0	$0
JODI LANE	TRUSTEE-AT-L	1.00	Director	$0	$0	$0
STEPHANIE MIZRAHI	2ND VICE PRE	1.00	Officer Director	$0	$0	$0
ANTHONY PEGUERO	PRESIDENT	4.00	Officer Director	$0	$0	$0
JOHN STOGNER	REGION 2 TRU	1.00	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
2024	No data	No data	No data	No data
2024	$1,029,980	$1,046,903	$2,108,856	$-16,923
2023	$974,822	$939,365	$2,104,620	$35,457
2022	$862,324	$882,892	$2,070,733	$-20,568
2021	$617,379	$562,897	$2,120,219	$54,482
2020	$713,751	$563,373	$2,065,737	$150,378
2019	$847,311	$860,145	$1,883,982	$-12,834