JUVENILE ASSESSMENT CENTER

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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

2009

Legal Domicile

Principal Officer

SARAH TROY

Phone

7202131320

Tax Period

2024-01-01 to 2024-12-31

JUVENILE ASSESSMENT CENTER, founded in 2009, is a community nonprofit in the Human Services sector that reported $1.8M in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $2.0M exceeded revenue, resulting in a 10% operating deficit.

Mission

TO PROVIDE A COORDINATED, MULTI-AGENCY, SINGLE ENTRY SITE, WHICH CONTRIBUTES TO THE SAFETY OF YOUTH, FAMILIES, AND THE COMMUNITY THROUGH EARLY INTERVENTION AND ASSESSMENT.

Program Service Accomplishments

Program 1

Expenses: $980,262 Revenue: $911,601

COMMUNITY ASSESSMENT PROGRAM (CAP) - CAP STRIVES TO KEEP YOUTH AT HOME AND OUT OF JUVENILE JUSTICE AND HUMAN SERVICES SYSTEMS BY CONNECTING FAMILIES WITH SUPPORTIVE SERVICES TO PROMOTE SAFE, HEALTHY, AND HAPPY KIDS. YOUNG PEOPLE RECEIVE EARLY INTERVENTION SCREENING AND ASSESSMENT TO IDENTIFY FACTORS CONTRIBUTING TO CONCERNING BEHAVIOR AND FACTORS MITIGATING RISKS. REFERRALS ARE ACCEPTED FROM PARENTS AND PROFESSIONALS. IN 2024, 977 YOUTH WERE SERVED THROUGH THIS PROGRAM.

Program 2

Expenses: $834,643

LAW ENFORCEMENT PROGRAM (LEP) - LEP STRIVES TO INTERVENE AND ADDRESS FACTORS CONTRIBUTING TO CONCERNING BEHAVIOR AND INCREASE ASPECTS OF A YOUNG PERSON'S LIFE OUT OF THE JUVENILE JUSTICE AND HUMAN...

LAW ENFORCEMENT PROGRAM (LEP) - LEP STRIVES TO INTERVENE AND ADDRESS FACTORS CONTRIBUTING TO CONCERNING BEHAVIOR AND INCREASE ASPECTS OF A YOUNG PERSON'S LIFE OUT OF THE JUVENILE JUSTICE AND HUMAN SERVICES SYSTEMS. JAC OFFERS INTAKE AND ASSESSMENT SERVICES TO YOUNG PEOPLE IDENTIFIED BY LAW ENFORCEMENT OFFICERS FOR BEHAVIOR OR DELINQUENCY MATTERS. OFFICERS MAY REFER YOUTH FOR A JAC ASSESSMENT OR TRANSPORT DIRECTLY TO THE LAW ENFORCEMENT PROGRAM. IN 2024, 472 YOUTH WERE SERVED THROUGH THIS PROGRAM.

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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 $916,335

Program Service Revenue $911,601

Investment Income $11,009

Other Revenue $7,706

TOTAL REVENUE $1,846,651

Expense Breakdown

Grants Paid $2,244

Salaries & Benefits $1,699,776

Fundraising Expenses $0

Program Expenses $1,814,905

Other Expenses $337,951

TOTAL EXPENSES $2,039,971

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,846,651	$1,991,053	-0.1%
Expenses	$2,039,971	$1,919,415	+0.1%
Net Income	$-193,320	$71,638	-3.7%

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

$123,835

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SARAH TROY	EXECUTIVE DI	40.00	Officer	$113,204	$10,631	$123,835
KEVIN DUFFY	CHAIR	2.00	Officer Director	$0	$0	$0
MICHAEL DEGRETTO	VICE-CHAIR	2.00	Officer Director	$0	$0	$0
KAELIE MCNEILLEY	SECRETARY	2.00	Officer Director	$0	$0	$0
LAURA PETERSON	TREASURER	2.00	Officer Director	$0	$0	$0
JEREMY NESVOLD	DIRECTOR	2.00	Director	$0	$0	$0
SARAH ERICSON	DIRECTOR	2.00	Director	$0	$0	$0
CHRIS JUUL	DIRECTOR	2.00	Director	$0	$0	$0
RUBY RICHARDS	DIRECTOR	2.00	Director	$0	$0	$0
CHRISTINA APOSTOLI	DIRECTOR	2.00	Director	$0	$0	$0
DEBORAH MULVEY	DIRECTOR	2.00	Director	$0	$0	$0
MEHRAN AHMED	DIRECTOR	2.00	Director	$0	$0	$0
MIKE HANIFIN	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	$1,846,651	$2,039,971	$1,117,750	$-193,320
2023	$1,991,053	$1,919,415	$1,373,527	$71,638
2022	$1,766,076	$1,653,555	$1,358,398	$112,521
2021	$1,625,842	$1,657,353	$984,120	$-31,511
2020	$1,820,215	$1,690,597	$940,091	$129,618
2019	$1,701,109	$1,757,187	$788,036	$-56,078
2018	$1,625,789	$1,456,476	$855,370	$169,313