Foundation for Judicial Discretion
Nonprofit profile at a glance
- EIN
- 920846461
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990 2023, Form 990-EZ 2024, Form 990-N 2022
- Location
- Baton Rouge, LA, USA
- Phone
- 2256361263
- Rating confidence
- Limited
Reported finances
- Revenue
- $0
- Expenses
- $191,849
- Assets
- $56,569
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Alexandra Bailey (President)
People named in this filing
- Alexandra Bailey (President)
- Colleen McCarty (Secretary)
- Preston Robinson (Executive Dir.)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the Foundation for Judicial Discretion is to educate the public on criminal justice issues.
What it reported doing in 2024
The Foundation for Judicial Discretion was successful in producing and disseminating educational materials to the public.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 38
- Transparency & Controls: 82
- Sustainability: 7
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: 0.29; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 40.7%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -200% per year; rating input score 0; 0th percentile among comparable filings
- Asset growth: -125.8% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $192K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 4/100.