JEFFERSON COUNTY JOINT APPRENTICESH COMMITTEE OF THE P&PF IND - JA CENT (EIN 630401497) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1946

Legal Domicile

Principal Officer

CLAUDE T PIERCE JR

Phone

2055958711

Tax Period

2023-07-01 to 2024-06-30

JEFFERSON COUNTY JOINT APPRENTICESH COMMITTEE OF THE P&PF IND - JA CENT, founded in 1946, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2018. Revenue surged 58% from the prior year, signaling strong growth momentum. The organization ran a surplus of $489K, a strong 44% operating margin.

Mission

PROVIDES APPRENTICESHIP TRAINING

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $173,700

Program Service Revenue $620,817

Investment Income $12,249

Other Revenue $5,746

TOTAL REVENUE $812,512

Expense Breakdown

Grants Paid $0

Salaries & Benefits $470,331

Fundraising Expenses $0

Other Expenses $462,230

TOTAL EXPENSES $932,561

Year-over-Year Comparison

	2023	2022	Change
Revenue	$812,512	$1,212,009	-0.3%
Expenses	$932,561	$803,635	+0.2%
Net Income	$-120,049	$408,374	-1.3%

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

Total Directors

$340

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRIS BELL	DIRECTOR	2.00	Director	$340	$0	$340
TIM ARNDT	DIRECTOR	2.00	Director	$0	$0	$0
MARC BRITTAIN	CHAIRMAN - P	2.00	Director	$0	$0	$0
TIM COSBY	DIRECTOR	2.00	Director	$0	$0	$0
ANTHONY CROWE	DIRECTOR	2.00	Director	$0	$0	$0
CLAUDE T PIERCE JR	DIRECTOR/SEC	2.00	Director	$0	$0	$0
ANDREW WHITE	CHAIRMAN	2.00	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	No data	No data	No data	No data
2024	$812,512	$932,561	$2,153,382	$-120,049
2023	$1,212,009	$803,635	$2,279,400	$408,374
2022	$866,317	$683,591	$1,964,357	$182,726
2021	$664,909	$601,563	$1,801,277	$63,346
2020	$685,652	$792,498	$1,765,451	$-106,846
2019	$1,108,530	$619,952	$2,067,795	$488,578

JEFFERSON COUNTY JOINT APPRENTICESH COMMITTEE OF THE P&PF IND - JA CENT