PAROLE JUSTICE WORKS

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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

2019

Legal Domicile

Principal Officer

HEIDI RUMMEL

Phone

8187202620

Tax Period

2023-07-01 to 2024-06-30

PAROLE JUSTICE WORKS, founded in 2019, is a small nonprofit in the Crime & Legal sector that reported $750K in total revenue in fiscal year 2023. Revenue surged 77% from the prior year, signaling strong growth momentum. Expenses of $647K left a modest 14% surplus.

Mission

PAROLE JUSTICE WORKS SEEKS TO EDUCATE ATTORNEYS, PEOPLE IN PRISON, AND SURVIVORS OF VIOLENT CRIME ABOUT THE CALIFORNIA PAROLE PROCESS AND CRIMINAL JUSTICE SYSTEM; TO PROMOTE MEANINGFUL AND EFFECTIVE PARTICIPANT INVOLVEMENT IN THE PAROLE PROCESS AND THE SYSTEM; AND TO RAISE THE STANDARD OF LEGAL REPRESENTATION ASSOCIATED WITH THE PAROLE PROCESS AND THE SYSTEM AS A WHOLE.

Program Service Accomplishments

Program 1

Expenses: $29,824

(1) PROVIDE FREE LEGAL TRAINING TO CALIFORNIA'S BOARD OF PAROLE HEARINGS APPOINTED COUNSEL WHO REPRESENT PEOPLE IN CALIFORNIA PRISONS AT THEIR PAROLE HEARINGS, (2) PROVIDE SUPPORT AND GUIDANCE TO...

(1) PROVIDE FREE LEGAL TRAINING TO CALIFORNIA'S BOARD OF PAROLE HEARINGS APPOINTED COUNSEL WHO REPRESENT PEOPLE IN CALIFORNIA PRISONS AT THEIR PAROLE HEARINGS, (2) PROVIDE SUPPORT AND GUIDANCE TO THESE ATTORNEYS TO ENSURE THAT THE REASONABLE EXPECTATIONS OF ASSISTANCE OF COUNSEL ARE BEING MET, (3) MAINTAIN A FREE LISTSERV WHERE PAROLE ATTORNEYS ACROSS THE STATE CAN BE KEPT UP TO DATE ABOUT LEGAL DEVELOPMENTS AND ADMINISTRATIVE UPDATES SURROUNDING THE PAROLE PROCESS, (4) COMMUNICATE TO SURVIVORS OF VIOLENT CRIME ABOUT THEIR ROLE IN THE PAROLE PROCESS AND PROVIDE RELEVANT RESOURCES, AND (5) EDUCATE PEOPLE IN PRISON AND THEIR FAMILIES ABOUT THE PAROLE PROCESS AND PROVIDE RELEVANT RESOURCES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $750,428

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $750,428

Expense Breakdown

Grants Paid $0

Salaries & Benefits $538,272

Fundraising Expenses $0

Program Expenses $506,137

Other Expenses $108,479

TOTAL EXPENSES $646,751

Year-over-Year Comparison

	2023	2022	Change
Revenue	$750,428	$423,510	+0.8%
Expenses	$646,751	$436,048	+0.5%
Net Income	$103,677	$-12,538	-9.3%

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

N/A

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

$153,000

Total Directors