THE JUSTICE MANAGEMENT INSTITUTE

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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

1992

Legal Domicile

Principal Officer

MICHELLE ELAINE BORAKOVE

Phone

7034145477

Tax Period

2025-01-01 to 2025-12-31

THE JUSTICE MANAGEMENT INSTITUTE, founded in 1992, is a community nonprofit in the Education sector that reported $1.5M in total revenue in fiscal year 2025. Revenue fell 53% from the prior year — a significant decline worth monitoring. Expenses of $2.2M exceeded revenue, resulting in a 44% operating deficit.

Mission

ORGANIZATION FORMED TO PROVIDE EDUCATION, TRAINING, TECHINICAL ASSISTANCE AND RESEARCH TO A WIDE VARIETY OF JUSTICE AGENCIES, PRIVATE ORGANIZATIONS AND COMPANIES THROUGHOUT THE UNITED STATES AND ABROAD.

Program Service Accomplishments

Program 1

Expenses: $2,218,125

THE ORGANIZATION (JMI) RECEIVES FUNDING PRIMARLY THROUGH STATE, LOCAL AND FEDERAL GOVERNMENT GRANTS AND CONTRACTS. THE ORGANIZATION CONDUCTS CONFERENCE WORKSHOPS AND SEMINARS FOR JUDGES, COURT...

THE ORGANIZATION (JMI) RECEIVES FUNDING PRIMARLY THROUGH STATE, LOCAL AND FEDERAL GOVERNMENT GRANTS AND CONTRACTS. THE ORGANIZATION CONDUCTS CONFERENCE WORKSHOPS AND SEMINARS FOR JUDGES, COURT ADMINISTRATORS AND OTHERS IN THE GOVERNANCE AND OPERATIONS OF COURTS AND OTHER INSTITUTIONS INVOLVED IN THE ADMINISTRATION OF JUSTICE. JMI PROVIDES EXPERT ASSISTANCE TO COURTS AND OTHER JUSTICE SYSTEMS IN IDENTIFYING OPERATIONAL PROBLEMS, DEVELOPING PRACTICAL WAYS TO ADDRESS THEM AND IMPROVING OVERALL PERFORMANCE. JMI ALSO CONDUCTS RESEARCH ON THE OPERATION OF COURTS AND JUSTICE SYSTEMS THEY SEEK TO BROADEN THE BASE OF KNOWLEDGE ABOUT THE OPERATIONS AND EFFECTIVENESS OF COURTS AND RELATED INSTITUTIONS THE ORGANIZATION FOCUSES ON JUSTICE SYSTEM IMPROVEMENT.

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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 (2025)

Revenue Breakdown

Contributions & Grants $1,514,829

Program Service Revenue $21,000

Investment Income $32

Other Revenue $7,760

TOTAL REVENUE $1,543,621

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,537,717

Fundraising Expenses $0

Program Expenses $2,218,125

Other Expenses $680,408

TOTAL EXPENSES $2,218,125

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,543,621	$3,316,444	-0.5%
Expenses	$2,218,125	$2,481,075	-0.1%
Net Income	$-674,504	$835,369	-1.8%

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

$456,838

Total Directors

$243,735

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE ELAINE BORAKOVE	PRESIDENT	40.00	Officer Director	$206,212	$37,523	$243,735
RAYMOND TIMOTHY DIBBLE	VICE PRESIDE	40.00	Officer	$175,350	$37,753	$213,103
THOMAS A EBERLY	PROGRAM DIRE	40.00	Highest	$153,329	$33,330	$186,659
ROBIN E WOSJE	PROGRAM DIRE	40.00	Highest	$165,000	$14,912	$179,912
DENISE C CHANDLER	PROGRAM MANA	40.00	Highest	$141,500	$28,793	$170,293
JAMES BANKS	DIRECTOR	11.50	Director	$0	$0	$0
PAMELA HARRIS	CHAIR	6.50	Officer Director	$0	$0	$0
CALVIN JOHNSON	DIRECTOR	14.50	Director	$0	$0	$0
HONRON REINSTEIN	DIRECTOR	17.50	Director	$0	$0	$0
KATHRYN TURMAN	TREASURER	17.50	Officer Director	$0	$0	$0
ED WELLS	DIRECTOR	17.50	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	$1,543,621	$2,218,125	$1,022,878	$-674,504
2024	$3,316,444	$2,481,075	$1,743,826	$835,369
2023	$1,227,873	$2,122,955	$1,006,808	$-895,082
2022	$1,476,053	$1,578,124	$1,756,621	$-102,071
2021	$2,702,059	$1,320,172	$2,066,229	$1,381,887
2020	$322,345	$1,391,834	$657,598	$-1,069,489
2019	$2,600,550	$1,861,133	$1,245,920	$739,417
2018	$720,178	$1,869,891	$503,139	$-1,149,713