WEST TEXAS COUNTY JUDGES & COMMISSIONER ASSOCIATION (EIN 752544424) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

CINDY IRWIN

Phone

3256734822

Tax Period

2023-07-01 to 2024-06-30

WEST TEXAS COUNTY JUDGES & COMMISSIONER ASSOCIATION, founded in 1997, is a small nonprofit in the Education sector that reported $207K in total revenue in fiscal year 2023. Revenue decreased 11% compared to the prior year. Expenses of $181K left a modest 13% surplus.

Mission

IT SHALL BE THE PURPOSE OF THIS ASSOCIATION TO CREATE A GREATER INTEREST AND TO UNITE ITS MEMBERS TO PROMOTE BETTER BUSINESS METHODS IN COUNTY GOVERNMENT AND TO FOSTER LEGISLATION THAT WILL RECOGNIZE THE GENERAL WELFARE OF COUNTY GOVERNMENT THROUGHOUT ALL COUNTIES IN THE STATE OF TEXAS. TO ENCOURAGE ACTIVE PARTICIPATION IN GOVERNMENTAL AFFAIRS, PARTICULARLY THAT PERTAINING TO COUNTY GOVERNMENT, BY ALL MEMBERS OF COMMISSIONERS' COURTS IN TEXAS. TO UPHOLD THE PRINCIPLES OF GOOD GOVERNMENT IN TEXAS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $172,307

Investment Income $5,487

Other Revenue $29,574

TOTAL REVENUE $207,368

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $132,243

Other Expenses $181,166

TOTAL EXPENSES $181,166

Year-over-Year Comparison

	2023	2022	Change
Revenue	$207,368	$231,839	-0.1%
Expenses	$181,166	$169,246	+0.1%
Net Income	$26,202	$62,593	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
CINDY IRWIN	PRESIDENT	2.00	Officer Director	$0	$0	$0
ROGER MORRIS	FIRST VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
MIKE DELOACH	SECOND VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
JD CLARK	DIRECTOR	2.00	Director	$0	$0	$0
JEFF WATTS	DIRECTOR	2.00	Director	$0	$0	$0
REGGIE LOEFFLER	DIRECTOR	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	$207,368	$181,166	$325,589	$26,202
2023	$231,839	$169,246	$299,387	$62,593
2022	$258,064	$225,390	$237,839	$32,674

WEST TEXAS COUNTY JUDGES & COMMISSIONER ASSOCIATION