Civic Intelligence

Judicial Commisioners Association O F Tennessee

990 • Fiscal year 2023 • EIN 62-1847517

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

Organization ProfileWWW.THEJCAT.ORG
PO Box 862Franklin, TN 37065

(615) 430-5300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.11x

Higher debt load relative to assets than 74% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.12x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

35th percentile

-5.5%

Higher net margin than 35% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

39th percentile

-4.4%

Faster asset growth than 39% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

69th percentile

20%

Faster revenue growth than 69% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$338,908

Down $15,623 (-4.4%) from 2022

Net Assets

Down

$302,042

Down $17,407 (-5.4%) from 2022

Liabilities

Up

$36,866

Up $1,784 (+5.1%) from 2022

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin35th percentile

Revenue

Up

$319,021

Up $53,410 (+20%) from 2022

Expenses

Down

$336,428

Down $48,648 (-13%) from 2022

Net Income

Up

-$17,407

Up $102,058 (+85%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2012: $5,888Net Assets 2012: $5,8882012Assets 2013: $96,686Net Assets 2013: $96,6862013Assets 2015: $155,500Liabilities 2015: $0Net Assets 2015: $155,5002015Assets 2016: $317,293Liabilities 2016: $7,425Net Assets 2016: $309,8682016Assets 2017: $258,799Liabilities 2017: $8,357Net Assets 2017: $250,4422017Assets 2018: $208,337Liabilities 2018: $18,859Net Assets 2018: $189,4782018Assets 2019: $246,677Liabilities 2019: $13,932Net Assets 2019: $232,7452019Assets 2020: $291,188Liabilities 2020: $9,260Net Assets 2020: $281,9282020Assets 2021: $476,567Liabilities 2021: $37,653Net Assets 2021: $438,9142021Assets 2022: $354,531Liabilities 2022: $35,082Net Assets 2022: $319,4492022Assets 2023: $338,908Liabilities 2023: $36,866Net Assets 2023: $302,0422023Assets 2024: $335,098Liabilities 2024: $14,972Net Assets 2024: $320,1262024

Highlighted filing

2023

Assets$338,908
Liabilities$36,866
Net Assets$302,042
Open 2023 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $27,366Expenses 2012: $24,020Net Income 2012: $3,3462012Revenue 2013: $172,274Expenses 2013: $135,242Net Income 2013: $37,0322013Revenue 2015: $303,047Expenses 2015: $292,528Net Income 2015: $10,5192015Revenue 2016: $495,958Expenses 2016: $341,590Net Income 2016: $154,3682016Revenue 2017: $323,371Expenses 2017: $382,797Net Income 2017: -$59,4262017Revenue 2018: $345,798Expenses 2018: $399,012Net Income 2018: -$53,2142018Revenue 2019: $334,951Expenses 2019: $291,684Net Income 2019: $43,2672019Revenue 2020: $273,298Expenses 2020: $224,115Net Income 2020: $49,1832020Revenue 2021: $222,435Expenses 2021: $65,449Net Income 2021: $156,9862021Revenue 2022: $265,611Expenses 2022: $385,076Net Income 2022: -$119,4652022Revenue 2023: $319,021Expenses 2023: $336,428Net Income 2023: -$17,4072023Revenue 2024: $301,271Expenses 2024: $283,187Net Income 2024: $18,0842024

Highlighted filing

2023

Revenue$319,021
Expenses$336,428
Net Income-$17,407
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$319,021
Mission and Program Overview

Mission

Judicial commissioners association of tennessee was formed as a means of establishing a uniform code of ethics, enhancing knowledge of tennessee law, exchanging ideas between members and to promote professionalism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$259,746$222,128▼ $37,618
Cash and Non-Interest-Bearing Accounts$72,765$90,336▲ $17,571
Prepaid Expenses and Deferred Charges$20,000$25,446▲ $5,446
Land, Buildings, and Equipment, Net$2,020$998▼ $1,022
Total Assets$354,531$338,908▼ $15,623
Liabilities
Accounts Payable and Accrued Expenses$25,994$20,029▼ $5,965
Deferred Revenue$9,088$16,837▲ $7,749
Total Liabilities$35,082$36,866▲ $1,784
Net Assets / Fund Balance
Net Assets With Donor Restrictions$285,477$245,935▼ $39,542
Net Assets Without Donor Restrictions$33,972$56,107▲ $22,135
Total Net Assets Fund Balance$319,449$302,042▼ $17,407
Total Liabilities and Net Assets / Fund Balance$354,531$338,908▼ $15,623

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$998$6,671$7,669
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Richard MajorPresident
Benton ThreetBoard Member
Felicia HaleBoard Member
Kenny JacksonPast Preside
Kenna DealSecretary
Kathy MountTreasurer
Ricky BrownVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$318,311
Investment Income
$0
Other Revenue
$710
Change in Net Assets
$-17,407

Audited Revenue Reconciliation

Revenue per Audited Statements
$319,021
Total Revenue per Audited Statements
$319,021
Total Revenue per Form 990
$319,021
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$336,428
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$277,641--$277,641
Fees for Services Management$21,000$14,000-$35,000
Fees for Services Accounting-$10,700-$10,700
Other Expenses$6,097--$6,097
Office Expenses$1,051$2,973-$4,024
Information Technology-$1,777-$1,777
Depreciation Depletion-$1,021-$1,021
Travel-$168-$168
Total Functional Expenses$305,789$30,639$0$336,428

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$336,428
Total Expenses per Audited Statements$336,428
Total Expenses per Form 990$336,428
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Officers receive a copy and it is approved prior to filing.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents are not made available to the public.”

Filing and Contact Details

Filer

Filer Name
Judicial Commissioner Association
EIN
62-1847517
Phone
6154305300
Address
PO BOX 862, FRANKLIN, TN 37065

Signing Officer

Name
Kathy Mount
Title
Treasurer
Phone
6154305300
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Mount
Formed
1999
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Blankenship CPA Group Pllc
Address
215 WARD CIRCLE, BRENTWOOD, TN 37027-2304
Preparer
Scott a Felts CPA
Phone
6153733771
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Board members serve on a volunteer basis.”

Financial Statement Notes

Schedule D, Page 4, Part XIII

“Income taxes the association is exempt from income tax under section 501(c)(3) of the us internal revenue code and, accordingly, no provision for income taxes is included in the accompanying financial statements. The association accounts for the effect of any uncertain tax positions based on a more-likely-than-not threshold as to whether the tax positions would be sustained, based on the technical merits of the position under examination by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainty, the unrecognized tax benefit is estimated based on a cumulative probability assessment that aggregates the estimated tax liability for all uncertain tax positions. Tax positions include, but are not limited to, the tax-exempt status of the association and determination of whether income is subject to unrelated business income tax. However, the association has determined that such tax positions do not result in an uncertainty requiring recognition.”

Raw XML Appendix308 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025994
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020029
IRS990/AccountsReceivableGrp/BOYAmt0259746
IRS990/AccountsReceivableGrp/EOYAmt0222128
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0JUDICIAL COMMISSIONERS ASSOCIATION OF TENNESSEE WAS FORMED AS A MEANS OF ESTABLISHING A UNIFORM CODE OF ETHICS, ENHANCING KNOWLEDGE OF TENNESSEE LAW, EXCHANGING IDEAS BETWEEN MEMBERS AND TO PROMOTE PROFESSIONALISM.
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0KATHY MOUNT
IRS990/BooksInCareOfDetail/PhoneNum08658052003
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 862
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRANKLIN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037065
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt072765
IRS990/CashNonInterestBearingGrp/EOYAmt090336
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0277641
IRS990/ConferencesMeetingsGrp/TotalAmt0277641
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0336428
IRS990/CYOtherRevenueAmt0710
IRS990/CYProgramServiceRevenueAmt0318311
IRS990/CYRevenuesLessExpensesAmt0-17407
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0336428
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0319021
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt09088
IRS990/DeferredRevenueGrp/EOYAmt016837
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01021
IRS990/DepreciationDepletionGrp/TotalAmt01021
IRS990/Desc0SINCE IT WAS FOUNDED, JUDICIAL COMMISSIONERS ASSOCIATION OF TENNESSEE (JCAT) HAS DEVELOPED KNOWLEDGEABLE JUDICIAL COMMISSIONERS THROUGH ITS MEETINGS. JCAT MEMBERS GAIN KNOWLEDGE, DISCUSS NEW LAWS AND PROMOTE JUSTICE AND EQUITY IN THE APPLICATION OF TENNESSEE LAWS FOR THE BENEFIT OF THE JUDICIAL SYSTEM AND THE CITIZENS OF TENNESSEE. JCAT MEMBERS ALSO CONNECT WITH OTHER JUDICIAL COMMISSIONERS FROM THE 95 COUNTIES OF TENNESSEE WITH PROFESSIONAL TRAINING AND DEVELOPMENT BY HIGHLY SOUGHT-AFTER EXPERTS IN THEIR RESPECTIVE FIELDS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0285477
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0245935
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0305789
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010700
IRS990/FeesForServicesAccountingGrp/TotalAmt010700
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt014000
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt021000
IRS990/FeesForServicesManagementGrp/TotalAmt035000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0RICHARD MAJOR
IRS990/Form990PartVIISectionAGrp/PersonNm1RICKY BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm2KENNA DEAL
IRS990/Form990PartVIISectionAGrp/PersonNm3KATHY MOUNT
IRS990/Form990PartVIISectionAGrp/PersonNm4BENTON THREET
IRS990/Form990PartVIISectionAGrp/PersonNm5FELICIA HALE
IRS990/Form990PartVIISectionAGrp/PersonNm6KENNY JACKSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PAST PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0319021
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01777
IRS990/InformationTechnologyGrp/TotalAmt01777
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06671
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02020
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0998
IRS990/LandBldgEquipCostOrOtherBssAmt07669
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0JUDICIAL COMMISSIONERS ASSOCIATION OF TENNESSEE WAS FORMED AS A MEANS OF ESTABLISHING A UNIFORM CODE OF ETHICS, ENHANCING KNOWLEDGE OF TENNESSEE LAW, EXCHANGING IDEAS BETWEEN MEMBERS AND TO PROMOTE PROFESSIONALISM.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0319449
IRS990/NetAssetsOrFundBalancesEOYAmt0302042
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt033972
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt056107
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02973
IRS990/OfficeExpensesGrp/ProgramServicesAmt01051
IRS990/OfficeExpensesGrp/TotalAmt04024
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0EDUCATION SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt06097
IRS990/OtherExpensesGrp/TotalAmt06097
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0710
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0710
IRS990/OtherRevenueTotalAmt0710
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025446
IRS990/PrincipalOfficerNm0KATHY MOUNT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813920
IRS990/ProgramServiceRevenueGrp/BusinessCd1813920
IRS990/ProgramServiceRevenueGrp/Desc0LITIGATION TAX
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0292386
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt125925
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0292386
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125925
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0385076
IRS990/PYProgramServiceRevenueAmt0265611
IRS990/PYRevenuesLessExpensesAmt0-119465
IRS990/PYTotalExpensesAmt0385076
IRS990/PYTotalRevenueAmt0265611
IRS990/ReconcilationRevenueExpnssAmt0-17407
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0318311
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0998
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06671
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07669
IRS990ScheduleD/ExpensesSubtotalAmt0336428
IRS990ScheduleD/RevenueSubtotalAmt0319021
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE US INTERNAL REVENUE CODE AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE-LIKELY-THAN-NOT THRESHOLD AS TO WHETHER THE TAX POSITIONS WOULD BE SUSTAINED, BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTY, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A CUMULATIVE PROBABILITY ASSESSMENT THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. TAX POSITIONS INCLUDE, BUT ARE NOT LIMITED TO, THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND DETERMINATION OF WHETHER INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. HOWEVER, THE ASSOCIATION HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0998
IRS990ScheduleD/TotalExpensesPerForm990Amt0336428
IRS990ScheduleD/TotalRevenuePerForm990Amt0319021
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0319021
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0336428
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS SERVE ON A VOLUNTEER BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS RECEIVE A COPY AND IT IS APPROVED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0354531
IRS990/TotalAssetsEOYAmt0338908
IRS990/TotalAssetsGrp/BOYAmt0354531
IRS990/TotalAssetsGrp/EOYAmt0338908
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030639
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0305789
IRS990/TotalFunctionalExpensesGrp/TotalAmt0336428
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035082
IRS990/TotalLiabilitiesEOYAmt036866
IRS990/TotalLiabilitiesGrp/BOYAmt035082
IRS990/TotalLiabilitiesGrp/EOYAmt036866
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0319449
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0302042
IRS990/TotalProgramServiceExpensesAmt0305789
IRS990/TotalProgramServiceRevenueAmt0318311
IRS990/TotalRevenueGrp/ExclusionAmt0710
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0318311
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0319021
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0354531
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0338908
IRS990/TravelGrp/ManagementAndGeneralAmt0168
IRS990/TravelGrp/TotalAmt0168
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 862
IRS990/USAddress/CityNm0FRANKLIN
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037065
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.THEJCAT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY MOUNT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06154305300
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JUDICIAL COMMISSIONER ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF TENNESSEE
ReturnHeader/Filer/BusinessNameControlTxt0JUDI
ReturnHeader/Filer/EIN0621847517
ReturnHeader/Filer/PhoneNum06154305300
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 862
ReturnHeader/Filer/USAddress/CityNm0FRANKLIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037065
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450491842
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLANKENSHIP CPA GROUP PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0215 WARD CIRCLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRENTWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0370272304
ReturnHeader/PreparerPersonGrp/PhoneNum06153733771
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT A FELTS CPA
ReturnHeader/ReturnTs02024-05-14T07:14:18-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATHY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MOUNT
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$338,908
Liabilities
$36,866
Net assets
$302,042
Revenue
$319,021
Expenses
$336,428
Net income
-$17,407
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.35$0.15$3.20$3.01$2.83$0.18
2023Detailed filing. Detailed filing data is available for this year.$3.39$0.37$3.02$3.19$3.36$0.17
2022Detailed filing. Detailed filing data is available for this year.$3.55$0.35$3.19$2.66$3.85$1.19
2021Detailed filing. Detailed filing data is available for this year.$4.77$0.38$4.39$2.22$0.65$1.57
2020Detailed filing. Detailed filing data is available for this year.$2.91$0.09$2.82$2.73$2.24$0.49
2019Detailed filing. Detailed filing data is available for this year.$2.47$0.14$2.33$3.35$2.92$0.43
2018Summary only. Only limited summary data is available for this year.$2.08$0.19$1.89$3.46$3.99$0.53
2017Summary only. Only limited summary data is available for this year.$2.59$0.08$2.50$3.23$3.83$0.59
2016Summary only. Only limited summary data is available for this year.$3.17$0.07$3.10$4.96$3.42$1.54
2015Summary only. Only limited summary data is available for this year.$1.56$0.00$1.56$3.03$2.93$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.97$0.97$1.72$1.35$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.06$0.27$0.24$0.03