Center on Juvenile and Criminal Justice (EIN 943136811) - Form 990 Financial Analysis & Trantor Score

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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

1991

Legal Domicile

Principal Officer

DAN MACALLAIR

Phone

4156215661

Tax Period

2024-07-01 to 2025-06-30

Center on Juvenile and Criminal Justice, founded in 1991, is a community nonprofit in the Crime & Legal sector that reported $3.2M in total revenue in fiscal year 2024. Revenue grew 17% year-over-year, indicating healthy expansion.

Mission

CJCJs mission is to reduce societys reliance on incarceration as a solution to social problems.

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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 $3,157,711

Program Service Revenue $0

Investment Income $48

Other Revenue $7,838

TOTAL REVENUE $3,165,597

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,458,079

Fundraising Expenses $0

Program Expenses $2,584,793

Other Expenses $726,541

TOTAL EXPENSES $3,184,620

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,165,597	$2,713,322	+0.2%
Expenses	$3,184,620	$3,005,451	+0.1%
Net Income	$-19,023	$-292,129	-0.9%

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

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

$136,304

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANIEL MACALLAIR	Executive Dir	40.00	Officer	$134,867	$1,437	$136,304
ENTY DINKY MANEK	Deputy Director	0.00	Highest	$105,735	$11,083	$116,818
BARBARA JOHNSON	Board Member	1.00	Director	$0	$0	$0
PATRICIA LEE JD	Board Member	1.00	Director	$0	$0	$0
TOM YEH	Chair	1.00	Officer Director	$0	$0	$0
BRIAN MCCOMAS	SECRETARY	1.00	Officer Director	$0	$0	$0
LANA KREIDIE	Vice Chair	1.00	Officer Director	$0	$0	$0
MELODY FOUNTILA	Board Member	1.00	Director	$0	$0	$0
ELIZABETH BROWN	Treasurer	1.00	Officer 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	$3,165,597	$3,184,620	$2,833,661	$-19,023
2024	No data	No data	No data	No data
2023	$2,659,666	$3,039,553	$3,216,368	$-379,887
2022	$3,218,087	$2,799,163	$3,666,742	$418,924
2021	$2,657,252	$2,614,018	$3,438,604	$43,234
2019	$3,143,162	$2,701,893	$2,858,125	$441,269
2018	$3,663,187	$3,051,487	$2,234,898	$611,700

Center on Juvenile and Criminal Justice