Judicial Action Group

Nonprofit profile at a glance

EIN
202603039
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Birmingham, AL, USA
Phone
2022169309
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Government and Public Administration

Reported finances

Revenue
$158,762
Expenses
$157,647
Assets
$18,461
Liabilities
$0

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

Leadership & pay

3 people listed

Highest reported compensation

  • PHILLIP JAUREGUI (CHAIRMAN): $88,500 total reported compensation

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

Overview

Mission

Research, educate and lobby for proper understanding of the american form of government, function or the three branches of government and the role that each branch should play in the system of checks and balances.

What it reported doing in 2024

Teaching and presenting the role that each branch of the federal government should play in the system of checks and balances.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 88% 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 and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77%; rating input score 77
  • Program expense ratio: 77.5%; rating input score 78
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.7%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 56.1%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 77% of revenue deployed · 77.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $122K in reported program spending
  • Leadership: top reported pay $88K · 3 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 12 filing years from 2010 to 2024
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.