Civic Intelligence

Appellate Judges Education Institute

EIN 92-0188525 • 501(c)3 • Reno, NV

Profile

To conduct the continuing education program for appellate judiciary and practitioners on matters that affect appellate courts, both state and federal.

College Bldg MS 358Reno, NV 89557

www.judges.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.04x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.09x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

21st percentile

-10%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

-0.9%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$973,377

Down $112,528 (-10%) from 2023

Liabilities

Down

$38,662

Down $188,148 (-83%) from 2023

Net Assets

Up

$934,715

Up $75,620 (+8.8%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin67th percentile

Revenue

Down

$412,197

Down $3,654 (-0.9%) from 2023

Expenses

Down

$351,983

Down $86,827 (-20%) from 2023

Net Income

Up

$60,214

Up $83,173 (+362%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2009: $813,367Liabilities 2009: $71,753Net Assets 2009: $741,6142009Assets 2011: $828,890Liabilities 2011: $50,207Net Assets 2011: $778,6832011Assets 2012: $940,380Liabilities 2012: $159,238Net Assets 2012: $781,1422012Assets 2013: $931,785Liabilities 2013: $157,833Net Assets 2013: $773,9522013Assets 2014: $944,300Liabilities 2014: $132,771Net Assets 2014: $811,5292014Assets 2015: $836,166Liabilities 2015: $60,747Net Assets 2015: $775,4192015Assets 2016: $777,275Liabilities 2016: $72,409Net Assets 2016: $704,8662016Assets 2017: $857,365Liabilities 2017: $10,000Net Assets 2017: $847,3652017Assets 2018: $766,825Liabilities 2018: $14,339Net Assets 2018: $752,4862018Assets 2019: $1,002,307Liabilities 2019: $10,000Net Assets 2019: $992,3072019Assets 2020: $1,063,432Liabilities 2020: $87,000Net Assets 2020: $976,4322020Assets 2021: $1,217,672Liabilities 2021: $175,406Net Assets 2021: $1,042,2662021Assets 2022: $1,058,175Liabilities 2022: $248,328Net Assets 2022: $809,8472022Assets 2023: $1,085,905Liabilities 2023: $226,810Net Assets 2023: $859,0952023Assets 2024: $973,377Liabilities 2024: $38,662Net Assets 2024: $934,7152024

Highlighted filing

2024

Assets$973,377
Liabilities$38,662
Net Assets$934,715
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2009: $340,066Expenses 2009: $180,739Net Income 2009: $159,3272009Revenue 2011: $315,158Expenses 2011: $308,610Net Income 2011: $6,5482011Expenses 2012: $280,8822012Revenue 2013: $294,781Expenses 2013: $301,971Net Income 2013: -$7,1902013Revenue 2014: $356,639Expenses 2014: $317,990Net Income 2014: $38,6492014Revenue 2015: $329,035Expenses 2015: $341,216Net Income 2015: -$12,1812015Revenue 2016: $333,328Expenses 2016: $439,107Net Income 2016: -$105,7792016Revenue 2017: $384,952Expenses 2017: $293,451Net Income 2017: $91,5012017Revenue 2018: $320,533Expenses 2018: $342,039Net Income 2018: -$21,5062018Revenue 2019: $469,075Expenses 2019: $403,083Net Income 2019: $65,9922019Revenue 2020: $12,336Expenses 2020: $95,385Net Income 2020: -$83,0492020Revenue 2021: $426,167Expenses 2021: $360,333Net Income 2021: $65,8342021Revenue 2022: $404,575Expenses 2022: $407,573Net Income 2022: -$2,9982022Revenue 2023: $415,851Expenses 2023: $438,810Net Income 2023: -$22,9592023Revenue 2024: $412,197Expenses 2024: $351,983Net Income 2024: $60,2142024

Highlighted filing

2024

Revenue$412,197
Expenses$351,983
Net Income$60,214
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$973,377
Liabilities
$38,662
Net assets
$934,715
Revenue
$412,197
Expenses
$351,983
Net income
$60,214
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.04$0.93$0.41$0.35$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.09$0.23$0.86$0.42$0.44$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.06$0.25$0.81$0.40$0.41$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.18$1.04$0.43$0.36$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.06$0.09$0.98$0.01$0.10$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.00$0.01$0.99$0.47$0.40$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.01$0.75$0.32$0.34$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.01$0.85$0.38$0.29$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.07$0.70$0.33$0.44$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.06$0.78$0.33$0.34$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.13$0.81$0.36$0.32$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.93$0.16$0.77$0.29$0.30$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.16$0.78$0.28
2011Summary only. Only limited summary data is available for this year.$0.83$0.05$0.78$0.32$0.31$0.01
2009Summary only. Only limited summary data is available for this year.$0.81$0.07$0.74$0.34$0.18$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$536,451
Mission and Program Overview

Mission

To conduct continuing education

To conduct continuing education programs for appellate judiciary and practitioners on matters that affect appellate courts both state and federal.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$801,250$743,269▼ $57,981
Cash and Non-Interest-Bearing Accounts$103,011$91,665▼ $11,346
Accounts Receivable$171,644$85,678▼ $85,966
Prepaid Expenses and Deferred Charges$10,000--
Investments Other Securities-$3,815-
Total Assets$1,085,905$973,377▼ $112,528
Other Assets Total-$48,950-
Liabilities
Deferred Revenue$21,010$26,837▲ $5,827
Other Liabilities-$10,000-
Accounts Payable and Accrued Expenses$205,800$1,825▼ $203,975
Total Liabilities$226,810$38,662▼ $188,148
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$838,085$934,715▲ $96,630
Net Assets With Donor Restrictions$21,010--
Total Net Assets Fund Balance$859,095$934,715▲ $75,620
Total Liabilities and Net Assets / Fund Balance$1,085,905$973,377▼ $112,528

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$48,950--
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Gretchen Harris SperryChair
Hon Laurie MckinnonChair
Jessica Ballard-barnettChair
Hon Robert H Edmunds JrPresident
Hon Christopher J McfaddenVice Chair
Hon Allegra CollinsDirector
Hon Benes Z Aldana RetDirector
Hon Bernice B DonaldDirector
Hon Briana H ZamoraDirector
Hon David ThomsonDirector
Hon J Michelle ChildsDirector
Hon Leanna K WeissmannDirector
Hon Randall M HoweDirector
Hon Robert J TorresDirector
Hon Jacqueline NguyenImmediate Pa
Hon Christopher M GoffSecretary
Hon Linda Marie BellTreasurer/bu
Revenue and Support

Revenue Composition

Contributions and Grants
$60,500
Program Service Revenue
$236,880
Investment Income
$59,769
Other Revenue
$55,048
All Other Contributions
$60,500
Change in Net Assets
$60,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$351,983
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
Fees for Services Management-$50,000-$50,000
Other Expenses$21,749--$21,749
Fees for Services Accounting-$6,950-$6,950
Total Functional Expenses$295,033$56,950$0$351,983
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$10,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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 10B

“Response applies to part iv, line 34 and part vi line 7a per the terms of an august 2003 adminstrative agreement, the ajei commenced administering the judicial education programming that was previously provided exclusively by the appellate judges conference (ajc) of the american bar association(aba). However, the agreement did not create an agency or joint venture. Ajei's financial operations are independent of the aba. Per the ajei 1 s bylaws, the aba appoints two members to the ajei's board of directors and the majority of the ajei's board members must be members of the executive committee of the ajc. The aba also approves the ajei's bylaws. The aba and the ajei co-sponsor educational events annually.”

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

“Form 990 is emailed to each board member for review prior to filing. If there are no revisions a designated officer is authoried to sign the return.”

Form 990, Page 6, Part VI, Line 12C

“Annually, each director, officer or board member must sign a "director compliance statement." by signing the officer or member indicates that they have reviewed the organization's governing documents and policies and agrees to comply with them.”

Form 990, Page 6, Part VI, Line 15B

“The organization has no paid officers or key employees. No board members receive compensation.”

Form 990, Page 6, Part VI, Line 19

“Management shall provide governing documents and financial statements upon receipt of written requests”

Filing and Contact Details

Filer

Filer Name
Appellate Judges Education
EIN
92-0188525
Phone
7753278248
Address
COLLEGE BLDG MS 358, RENO, NV 89557

Signing Officer

Name
Joy Lyngar
Title
Executive VP
Phone
7753278248
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joy Lyngar
Formed
2002
Legal Domicile
Nv
Voting Board Members
17
Independent Board Members
17
Employees
0

Preparer

Firm
Lee J Wendt & Associates
Address
1662 US HIGHWAY 395 N STE 215, MINDEN, NV 89423-4328
Preparer
Lee J Wendt Ea Mba Aba
Phone
7753151395
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Presentation of annual appellate judges education institute summit, annually in november, for over 200 judges, lawyers and staff attorneys from both state and federal courts.”

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

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESENTATION OF ANNUAL APPELLATE JUDGES EDUCATION INSTITUTE SUMMIT, ANNUALLY IN NOVEMBER, FOR OVER 200 JUDGES, LAWYERS AND STAFF ATTORNEYS FROM BOTH STATE AND FEDERAL COURTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RESPONSE APPLIES TO PART IV, LINE 34 AND PART VI LINE 7A PER THE TERMS OF AN AUGUST 2003 ADMINSTRATIVE AGREEMENT, THE AJEI COMMENCED ADMINISTERING THE JUDICIAL EDUCATION PROGRAMMING THAT WAS PREVIOUSLY PROVIDED EXCLUSIVELY BY THE APPELLATE JUDGES CONFERENCE (AJC) OF THE AMERICAN BAR ASSOCIATION(ABA). HOWEVER, THE AGREEMENT DID NOT CREATE AN AGENCY OR JOINT VENTURE. AJEI'S FINANCIAL OPERATIONS ARE INDEPENDENT OF THE ABA. PER THE AJEI 1 S BYLAWS, THE ABA APPOINTS TWO MEMBERS TO THE AJEI'S BOARD OF DIRECTORS AND THE MAJORITY OF THE AJEI'S BOARD MEMBERS MUST BE MEMBERS OF THE EXECUTIVE COMMITTEE OF THE AJC. THE ABA ALSO APPROVES THE AJEI'S BYLAWS. THE ABA AND THE AJEI CO-SPONSOR EDUCATIONAL EVENTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS EMAILED TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING. IF THERE ARE NO REVISIONS A DESIGNATED OFFICER IS AUTHORIED TO SIGN THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY, EACH DIRECTOR, OFFICER OR BOARD MEMBER MUST SIGN A "DIRECTOR COMPLIANCE STATEMENT." BY SIGNING THE OFFICER OR MEMBER INDICATES THAT THEY HAVE REVIEWED THE ORGANIZATION'S GOVERNING DOCUMENTS AND POLICIES AND AGREES TO COMPLY WITH THEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NO PAID OFFICERS OR KEY EMPLOYEES. NO BOARD MEMBERS RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MANAGEMENT SHALL PROVIDE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS UPON RECEIPT OF WRITTEN REQUESTS
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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