Association of Alumni of the Judge

Nonprofit profile at a glance

EIN
546074500
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Charlottesville, VA, USA
Phone
4349713300
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$136,793
Expenses
$53,934
Assets
$2,371,470
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MAURICE A LESCAULT JR (PRESIDENT)

People named in this filing

  • MAURICE A LESCAULT JR (PRESIDENT)
  • DAVID MAROLD (CHIEF FINANC)
  • SARAH PAULSWORTH (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The allumi association of the judge advocate general's legal center and school - army is a private organization established exclusively for educational purposes. It operates on a nonprofit basis, using tax deductible dues and contributions to support and enhance the educational programs and goals of the judge advocate general's legal center and school (tjaglcs). Membership is the alumni association is strictly voluntary, open to anyone who has been associated with the school by attending an official tjaglcs course of instruction or serving as a member of tjaglcs's staff or faculty.

What it reported doing in 2024

To benefit the educational purposes of the judge advocate general's legal center and school, us army, by presenting achievement awards to students and distinguised service by individuals who have contributed to the advancement of the school mission. Hosting lectures and receptions to enhance the overall educational value of their visits and encourge the exchange of ideas with tjaglcs facility members and students. Publish a newsletter for members to keep them abreast of school activities.

Operating model

Revenue model
Investment-supported. 86% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 91
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 68.5%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 60.6%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 43.97; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 16.5% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 77.1% of revenue deployed · 68.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $37K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.