ARKANSAS PROSECUTING ATTORNEYS ASSOCIATION

EIN: 710615361 Crime & Legal

LITTLE ROCK, AR

Total Revenue
$145,931
Total Expenses
$104,859
Total Assets
$238,571
Net Assets
$238,571
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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
1975
Legal Domicile
AR
Principal Officer
BOB MCMAHAN
Phone
5016823671
Tax Period
2023-01-01 to 2023-12-31

ARKANSAS PROSECUTING ATTORNEYS ASSOCIATION, founded in 1975, is a small nonprofit in the Crime & Legal sector that reported $146K in total revenue in fiscal year 2023. Revenue surged 40% from the prior year, signaling strong growth momentum. The organization ran a surplus of $41K, a strong 28% operating margin.

Mission

THE PRIMARY PURPOSE OF THIS ORGANIZATION IS TO PROVIDE AN EFFECTIVE CONTINUING EDUCATION FORUM FOR THE LEGAL AND PROSECUTORIAL SECTORS OF THE LEGAL PROFESSION.

Program Service Accomplishments

Program 1
Expenses: $50,126

TRAINING SEMINARS - ELECTED AND DEPUTY PROSECUTORS, VICTIM /WITNESS COORDINATORS, AND HOT CHECK COORDINATORS IN THE STATE ATTEND SEMINARS DEVELOPED AND COORDINATED BY OUR OFFICE. COURSES ADDRESS...

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TRAINING SEMINARS - ELECTED AND DEPUTY PROSECUTORS, VICTIM /WITNESS COORDINATORS, AND HOT CHECK COORDINATORS IN THE STATE ATTEND SEMINARS DEVELOPED AND COORDINATED BY OUR OFFICE. COURSES ADDRESS SPECIFIC KNOWLEDGE

Program 2
Expenses: $18,245

NEWSLETTERS - ATTORNEYS CONTRIBUTE TO MONTHLY ARTICLES AND UPDATES REGARDING ARKANSAS COURT CASES, US SUPREME COURT CASES AND ATTORNEY GENERAL OPINIONS. PROSECUTORS RECEIVE THE MOST CURRENT...

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NEWSLETTERS - ATTORNEYS CONTRIBUTE TO MONTHLY ARTICLES AND UPDATES REGARDING ARKANSAS COURT CASES, US SUPREME COURT CASES AND ATTORNEY GENERAL OPINIONS. PROSECUTORS RECEIVE THE MOST CURRENT INFORMATION AVAILABLE.

Program 3
Expenses: $18,244

MANUALS - CREATED AND UPDATED FOR USE BY STATE-WIDE PROSECUTION SERVICES. APPROXIMATELY FIFTEEN MANUALS ON VARIOUS PROSECUTORIAL TOPICS ARE AVAILABLE TO PROSECUTORS AND THEIR STAFF.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $145,931
Investment Income $0
Other Revenue $0
TOTAL REVENUE $145,931

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $104,859
Other Expenses $104,859
TOTAL EXPENSES $104,859

Year-over-Year Comparison

2023 2022 Change
Revenue $145,931 $104,519 +0.4%
Expenses $104,859 $94,549 +0.1%
Net Income $41,072 $9,970 +3.1%
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

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Governance

Voting Members
28
Independent Members
N/A
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
3
$0
Total Directors
4
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
NATHAN SMITH DIRECTOR 1.00
Director
$0 $0 $0
DAVID ETHREDGE DIRECTOR 1.00
Director
$0 $0 $0
CHUCK GRAHAM DIRECTOR 1.00
Director
$0 $0 $0
KYLE HUNTER DIRECTOR 1.00
Director
$0 $0 $0
MATT DURRETT PRESIDENT 1.00
Officer
$0 $0 $0
JEFF PHILLIPS VICE-PRESIDENT 1.00
Officer
$0 $0 $0
DAN SHUE SECRETARY-TREASURER 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
2024 No data No data No data No data
2023 $145,931 $104,859 $238,571 $41,072
2022 $104,519 $94,549 $197,499 $9,970
2021 $87,779 $45,977 $187,529 $41,802
2020 $61,422 $41,851 $145,727 $19,571
2019 $82,821 $84,087 $126,156 $-1,266
2018 $87,891 $78,732 $127,422 $9,159
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