TULARE COUNTY BAR ASSOCIATION

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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

Legal Domicile

Principal Officer

Derek P Wisehart

Phone

5596975503

Tax Period

2024-10-01 to 2025-09-30

TULARE COUNTY BAR ASSOCIATION is a micro nonprofit that reported $44K in total revenue in fiscal year 2024. Revenue decreased 17% compared to the prior year. Expenses of $50K exceeded revenue, resulting in a 15% operating deficit.

Mission

PROVIDING LEGAL RESOURCES AND CONTINUING EDUCATION FOR PRIVATE ATTORNEYS, PUBLIC ATTORNEYS, LAW CLERKS, PARALEGALS AND STAFF PERSONNEL FOR TULARE COUNTY, CALIFORNIA.

Program Service Accomplishments

Program 1

PROVIDING LEGAL RESOURCES, MCLE MONTHLY LUNCHEONS,AND ANNUAL SYMPOSIUMS.

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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 $27,692

Program Service Revenue $15,947

Investment Income $7

Other Revenue $0

TOTAL REVENUE $43,646

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $50,348

TOTAL EXPENSES $50,348

Year-over-Year Comparison

	2024	2023	Change
Revenue	$43,646	$52,419	-0.2%
Expenses	$50,348	$46,810	+0.1%
Net Income	$-6,702	$5,609	-2.2%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNIFER M FLORES	Director	1.00	Director	$0	$0	$0
Daniel Evans	Secretary	1.00	Officer Director	$0	$0	$0
ALYSSA RANSOM	Director	1.00	Director	$0	$0	$0
Nicolas B Buss	Treasurer	1.00	Officer Director	$0	$0	$0
ZISHAN LOKHANDWALA	Director	1.00	Director	$0	$0	$0
ROBERT T AINLEY	Director	1.00	Director	$0	$0	$0
Derek P Wisehart	President	1.00	Officer Director	$0	$0	$0
Richard B Barron	Vice President	1.00	Officer Director	$0	$0	$0
David M Lange	Vice President	1.00	Officer Director	$0	$0	$0
Daniel Marvin	Director	1.00	Director	$0	$0	$0
ALLISON K PIERCE	Director	1.00	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	$43,646	$50,348	$42,598	$-6,702
2024	$52,419	$46,810	$49,300	$5,609
2023	$44,381	$43,594	$43,691	$787
2022	$38,733	$37,147	$42,904	$1,586
2021	$26,529	$23,806	$41,318	$2,723
2020	$36,042	$28,009	$38,595	$8,033
2019	$56,254	$45,368	$30,562	$10,886
2018	$57,237	$41,750	$19,676	$15,487