MARION WINSTON COURT SERVICES

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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

Principal Officer

JUDIE OSBORN

Tax Period

2023-10-01 to 2024-09-30

MARION WINSTON COURT SERVICES is a small nonprofit in the Crime & Legal sector that reported $475K in total revenue in fiscal year 2023. Revenue fell 43% from the prior year — a significant decline worth monitoring. Expenses of $619K exceeded revenue, resulting in a 30% operating deficit.

Mission

MONITOR AND ACCOUNT FOR TRIAL AND PRETRIAL OFFENDERS

Program Service Accomplishments

Program 1

Expenses: $331,584

THE PROGRAM SERVICES EXPENSE OF SALARIES IF FOR THE EXECUTIVE DIRECTOR

Program 2

Expenses: $21,793

THE PROGRAM EXPENSE OF DRUG TESTING IS FOR THE SUPPLIES FOR DRUG

Program 3

Expenses: $9,375

THE PROGRAM EXPENSE OF MONITORING IS FOR THE MONITORING SERVICE ANKLE

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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 $0

Program Service Revenue $474,887

Investment Income $122

Other Revenue $0

TOTAL REVENUE $475,009

Expense Breakdown

Grants Paid $0

Salaries & Benefits $435,206

Fundraising Expenses $0

Program Expenses $619,262

Other Expenses $184,056

TOTAL EXPENSES $619,262

Year-over-Year Comparison

	2023	2022	Change
Revenue	$475,009	$839,107	-0.4%
Expenses	$619,262	$506,642	+0.2%
Net Income	$-144,253	$332,465	-1.4%

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

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

$112,544

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JUDIE OSBORN	DIRECTOR	60	Director	$112,544	$0	$112,544

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	$475,009	$619,262	$890,099	$-144,253
2023	$839,107	$506,642	$809,399	$332,465
2022	$540,225	$525,760	$467,263	$14,465
2021	$566,825	$471,463	$454,334	$95,362
2020	$508,960	$435,962	$356,945	$72,998
2019	$584,250	$517,573	$292,750	$66,677
2018	$500,928	$592,633	$228,928	$-91,705