JUDICIAL COMMISSIONER ASSOCIATION OF TENNESSEE (EIN 621847517) - 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

1999

Legal Domicile

Principal Officer

RICKY BROWN

Phone

6155872099

Tax Period

2024-07-01 to 2025-06-30

JUDICIAL COMMISSIONER ASSOCIATION OF TENNESSEE, founded in 1999, is a small nonprofit in the Crime & Legal sector that reported $312K in total revenue in fiscal year 2024.

Mission

JUDICIAL COMMISSIONERS ASSOCIATION OF TENNESSEE WAS FORMED AS A MEANS OF ESTABLISHING A UNIFORM CODE OF ETHICS, ENHANCING KNOWLEDGE OF TENNESSEE LAW, EXCHANGING IDEAS BETWEEN MEMBERS AND TO PROMOTE PROFESSIONALISM.

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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 $0

Program Service Revenue $311,686

Investment Income $0

Other Revenue $0

TOTAL REVENUE $311,686

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $287,214

Other Expenses $303,698

TOTAL EXPENSES $303,698

Year-over-Year Comparison

	2024	2023	Change
Revenue	$311,686	$301,271	+0.0%
Expenses	$303,698	$283,187	+0.1%
Net Income	$7,988	$18,084	-0.6%

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
RICHARD MAJOR	PY PRESIDENT	1.00	Officer Director	$0	$0	$0
RICKY BROWN	PRESIDENT	1.00	Officer Director	$0	$0	$0
KENNA DEAL	SECRETARY	1.00	Officer Director	$0	$0	$0
KATHY MOUNT	TREASURER	1.00	Officer Director	$0	$0	$0
BENTON THREET	BOARD MEMBER	1.00	Director	$0	$0	$0
FELICIA HALE	BOARD MEMBER	1.00	Director	$0	$0	$0
KENNY JACKSON	BOARD MEMBER	1.00	Director	$0	$0	$0
THOMAS AKERS	VICE PRESIDE	1.00	Officer 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	$311,686	$303,698	$339,839	$7,988
2024	No data	No data	No data	No data
2023	$319,021	$336,428	$338,908	$-17,407
2022	$265,611	$385,076	$354,531	$-119,465
2021	$222,435	$65,449	$476,567	$156,986
2020	$273,298	$224,115	$291,188	$49,183
2019	$334,951	$291,684	$246,677	$43,267

JUDICIAL COMMISSIONER ASSOCIATION OF TENNESSEE