NATIONAL ASSOCIATION FOR PRESIDING… - Form 990 Financial Data

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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

1971

Legal Domicile

Principal Officer

HON JOHN RUSSO

Phone

7572591529

Tax Period

2023-01-01 to 2023-12-31

NATIONAL ASSOCIATION FOR PRESIDING JUDGES & COURT EXECUTIVE OFFICERS, founded in 1971, is a small nonprofit that reported $180K in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year. Expenses of $173K left a modest 4% surplus.

Mission

NAPCO IS AN INDEPENDENT, NONPROFIT, EDUCATION AND RESEARCH ORGANIZATION OF CHIEF AND PRESIDING JUDGES AND COURT ADMINISTRATORS IN THE NATION'S LARGEST STATE AND LOCAL TRIAL COURTS. IT IS COMMITTED TO ENHANCING THE EFFECTIVE ADMINISTRATION OF JUSTICE IN METROPOLITAN COURTS THROUGH STRENGTHENING LEADERSHIP, MODERNIZING COURT PROCESSES, TECHNOLOGY AND FACILITIES, STREAMLINING PERFORMANCE, PROMOTING TRIAL COURT INNOVATIONS, AND ADVANCING JUDICIAL INDEPENDENCE, THE RULE OF LAW, AND PUBLIC ACCOUNTABILITY.

Program Service Accomplishments

Program 1

Expenses: $144,650 Revenue: $139,500

THE 2023 ANNUAL CONFERENCE OF THE NATIONAL ASSOCIATION FOR PRESIDING JUDGES AND COURT EXECUTIVE OFFICERS WAS HELD IN BOSTON,MA ON AUGUST 20-23, 2023. APPROX. 268 PEOPLE ATTENDED. THE FOLLOWING IS ARE SOME OF THE TOPICS THAT WERE COVERED: -CAPTURING THE POWER OF NEGOTIATION TO PROMOTE COLLABORATION AND ENHANCE TRUST. -THE POLARIZATION OF AMERICA AND ITS IMPACT ON THE RULE OF LAW, TRIAL COURTS, AND TRUTH FINDING. - MENTAL HEALTH CASES: CRISIS AND OPPORTUNITY FOR STATE AND LOCAL COURTS.

Program 2

Expenses: $3,017

WEBSITE DEVELOPMENT - DEVELOPED AND MAINTAINED WEBSITE TO INFORM MEMBERS ABOUT EDUCATIONAL CONFERENCES AND OTHER INFORMATION TO ENHANCE THE EFFECTIVE ADMINISTRATION OF JUSTICE IN METROPOLITAN COURTS.

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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 $29,316

Program Service Revenue $139,500

Investment Income $11,226

Other Revenue $0

TOTAL REVENUE $180,042

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $147,667

Other Expenses $173,136

TOTAL EXPENSES $173,136

Year-over-Year Comparison

	2023	2022	Change
Revenue	$180,042	$191,227	-0.1%
Expenses	$173,136	$228,729	-0.2%
Net Income	$6,906	$-37,502	-1.2%

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

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
HON JOHN RUSSO	CHAIR, BOARD	2.50	Officer Director	$0	$0	$0
HON JOSEPH WELTY	PRESIDENT	2.50	Officer Director	$0	$0	$0
HON TIMOTHY ASHCRAFT	DIRECTOR	2.50	Director	$0	$0	$0
HON CARLA BALDWIN	DIRECTOR	2.50	Director	$0	$0	$0
HON DOUGLAS BEACH	DIRECTOR	2.50	Director	$0	$0	$0
RAYMOND BILLOTTE	VICE PRESIDE	2.50	Officer Director	$0	$0	$0
HON TODDRICK BARNETTE	DIRECTOR	2.50	Director	$0	$0	$0
HOWARD BERCHTOLD JR	DIRECTOR	2.50	Director	$0	$0	$0
CHRIS GADDIS	DIRECTOR	2.50	Director	$0	$0	$0
HON MARIA HERNANDEZ	DIRECTOR	2.50	Director	$0	$0	$0
HON SAMANTHA JESSNER	DIRECTOR	2.50	Director	$0	$0	$0
HON FREDERICK P HORN	DIRECTOR	2.50	Director	$0	$0	$0
SARAH LINDAHL-PFIEFFER	DIRECTOR	2.50	Director	$0	$0	$0
DAVID MAGURA	DIRECTOR	2.50	Director	$0	$0	$0
JULIO MENDEZ	DIRECTOR	2.50	Director	$0	$0	$0
HON ROXANNE SONG ONG	DIRECTOR	2.50	Director	$0	$0	$0
HON KEVIN BURKE	DIRECTOR	2.50	Director	$0	$0	$0
GORDON GRILLER	DIRECTOR	2.50	Director	$0	$0	$0
CHRIS GADDIS	DIRECTOR	2.50	Director	$0	$0	$0
HON NUNSHIN G SAYFIE	DIRECTOR	2.50	Director	$0	$0	$0
ALAN SLATER	DIRECTOR	2.50	Director	$0	$0	$0
PAULA CAREY	DIRECTOR	2.50	Director	$0	$0	$0
HON PAMELA DEMBE	DIRECTOR	2.50	Director	$0	$0	$0
DAVID SLAYTON	DIRECTOR	2.50	Director	$0	$0	$0
DEIDRE DUNHAM	DIRECTOR	2.50	Director	$0	$0	$0
HON DENNIS SMITH	DIRECTOR	2.50	Director	$0	$0	$0
ED WELLS	DIRECTOR	2.50	Director	$0	$0	$0
ROBERT WESSELS	DIRECTOR	2.50	Director	$0	$0	$0
DAVID YAMASAKI	DIRECTOR	2.50	Director	$0	$0	$0
HON JEFFREY LOCKE	IMM PAST PRE	2.50	Officer Director	$0	$0	$0
JOHN BELLO	EXECUTIVE DI	2.50	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
2024	No data	No data	No data	No data
2023	$180,042	$173,136	$357,973	$6,906
2022	$191,227	$228,729	$358,695	$-37,502
2021	$83,655	$64,820	$429,726	$18,835
2020	$20,979	$32,173	$392,881	$-11,194
2019	$131,393	$132,544	$387,472	$-1,151
2018	$118,661	$193,797	$446,210	$-75,136

NATIONAL ASSOCIATION FOR PRESIDING JUDGES & COURT EXECUTIVE OFFICERS