ELECTION COMMISSIONERS ASSOCIATION… - Form 990 Financial Data

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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

1980

Legal Domicile

Tax Period

2024-01-01 to 2024-12-31

ELECTION COMMISSIONERS ASSOCIATION OF MISSISSIPPI, founded in 1980, is a micro nonprofit in the Public & Societal Benefit sector that reported $48K in total revenue in fiscal year 2024. Revenue fell 201% from the prior year — a significant decline worth monitoring.

Mission

ASSOCIATION OF ELECTION COMMISSIONERS OF MISSISSIPPI FROMED FOR THE PURPOSE OF TRAINING, EDUCATION AND VOTER LAWS.

Program Service Accomplishments

Program 1

Expenses: $31,695 Revenue: $227,085

PROVIDED EDUCATION AND TRAINING TO APROXIMATELY 410 MEMBERS OF THE ELECTION COMMISSIONERS OF MISSISSIPPI.

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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 $224,429

Program Service Revenue $0

Investment Income $2,656

Other Revenue $-275,188

TOTAL REVENUE $-48,103

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $31,695

Other Expenses $46,120

TOTAL EXPENSES $46,120

Year-over-Year Comparison

	2024	2023	Change
Revenue	$-48,103	$47,569	-2.0%
Expenses	$46,120	$58,638	-0.2%
Net Income	$-94,223	$-11,069	+7.5%

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

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	Role	Reportable Comp	Other Comp	Total
MELISSA L KIMZEY	TREASURER	Officer	$0	$0	$0
SISSY SMITHERMAN	PRESIDENT	Officer	$0	$0	$0
VAN LOWERY	VICE PRESIDENT	Officer	$0	$0	$0
REBECCA TAYLOR	SECRETARY	Officer	$0	$0	$0
ANDREW THOMPSON	PARLIMENTARIAN	Officer	$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	$-48,103	$46,120	$366,973	$-94,223
2023	$47,569	$58,638	$459,236	$-11,069
2021	$484,976	$263,891	$521,675	$221,085
2020	$26,389	$144,424	$300,590	$-118,035
2019	$177,801	$169,479	$418,625	$8,322
2018	$185,430	$157,967	$410,303	$27,463

ELECTION COMMISSIONERS ASSOCIATION OF MISSISSIPPI