PULASKI COUNTY BAR ASSOCIATION

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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

1950

Legal Domicile

Principal Officer

CINDY SMITH

Phone

5013249929

Tax Period

2024-07-01 to 2025-06-30

PULASKI COUNTY BAR ASSOCIATION, founded in 1950, is a small nonprofit that reported $174K in total revenue in fiscal year 2024. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $214K exceeded revenue, resulting in a 23% operating deficit.

Mission

THE OBJECTIVES AND PURPOSES OF THE ASSOCIATION ARE TO ADVANCE THE ADMINISTRATION OF JUSTICE ACCORDING TO LAW; TO AID THE COURTS IN CARRYING ON THE ADMINISTRATION OF JUSTICE; TO FOSTER AND MAINTAIN ON THE PART OF THOSE ENGAGED IN THE PRACTICE OF LAW HIGH IDEALS OF INTEGRITY, LEARNING, COMPETENCE AND PUBLIC SERVICE AND HIGH STANDARDS OF CONDUCT; TO ENCOURAGE CORDIAL RELATIONS AMONG LAWYERS; TO PROVIDE A FORUM FOR THE DISCUSSION OF SUBJECTS PERTAINING TO THE PRACTICE OF LAW AND RELATED SUBJECTS.

Program Service Accomplishments

Program 1

Expenses: $140,049 Revenue: $96,286

TO PROVIDE AN OUTLET OF SUPPORT, CONTINUING EDUCATION, AND PROFESSIONAL PUBLICATIONS FOR ATTORNEYS IN THE STATE OF ARKANSAS.

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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 $65,242

Program Service Revenue $96,286

Investment Income $3,177

Other Revenue $9,736

TOTAL REVENUE $174,441

Expense Breakdown

Grants Paid $0

Salaries & Benefits $106,314

Fundraising Expenses $0

Program Expenses $140,049

Other Expenses $107,743

TOTAL EXPENSES $214,057

Year-over-Year Comparison

	2024	2023	Change
Revenue	$174,441	$231,168	-0.2%
Expenses	$214,057	$270,872	-0.2%
Net Income	$-39,616	$-39,704	0.0%

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

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
CARA BUTLER	DIRECTOR	1.00	Director	$0	$0	$0
KAYCE CHANEY	DIRECTOR	1.00	Director	$0	$0	$0
CHARLES T COLEMAN	EX OFFICIO	1.00	Director	$0	$0	$0
DEAN COLIN CRAWFORD	EX OFFICIO	1.00	Director	$0	$0	$0
JUDGE DON CURDIE	DIRECTOR	1.00	Director	$0	$0	$0
KHAYYAM EDDINGS	DIRECTOR	1.00	Director	$0	$0	$0
SIERRA GLOVER	DIRECTOR	1.00	Director	$0	$0	$0
ADRIENNE GRIFFIS	PAST PRESIDE	1.00	Director	$0	$0	$0
MEGAN HARGRAVES	DIRECTOR	1.00	Director	$0	$0	$0
WILL JAMES	PRESIDENT EL	1.00	Officer Director	$0	$0	$0
KATHY MCCARROLL	DIRECTOR	1.00	Director	$0	$0	$0
DREW ROGERS	EX OFFICIO	1.00	Director	$0	$0	$0
CHRISTOPHER STEVENS	DIRECTOR	1.00	Director	$0	$0	$0
CHARLEY SWANN	DIRECTOR	1.00	Director	$0	$0	$0
MEGAN WELLS	PRESIDENT	1.00	Officer Director	$0	$0	$0
AMANDA WILLIAMSON	DIRECTOR	1.00	Director	$0	$0	$0
ERIN LEWIS	SECRETARY TR	1.00	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	$174,441	$214,057	$178,814	$-39,616
2024	$231,168	$270,872	$218,430	$-39,704
2023	$213,143	$213,964	$258,134	$-821
2020	$209,453	$159,370	$263,818	$50,083
2019	$242,502	$245,444	$213,695	$-2,942
2018	$233,650	$259,188	$217,451	$-25,538