Peer Court Inc

Nonprofit profile at a glance

EIN
371307868
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Danville, IL, USA
Rating
40
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$115,400
Expenses
$102,933
Assets
$80,043

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • CATHERINE OSTERBUR (Executive Director)
  • Reginald Vincent (President)
  • Michael Rortvedt (Vice President)

People named in this filing

  • CATHERINE OSTERBUR (Executive Director)
  • Maria Sermersheim (Asst Director)
  • Tina Quick (Asst Director)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Peer court for teens

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 10.8%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 75.4%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 14.2% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 12.9% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.