Judges Athletic Association

Winchester, VA · Public charity (501(c)(3)) · Since 1957 · Education

✓ Tax-deductible
Revenue
$122K
-60% vs prior year
Spent
$140K
To programs
93%
Net assets
$545K
By yearFY2023–FY2024
Revenue
$122K
FY2024▼ -60%
Revenue by fiscal year
FY2023$155K
FY2024$305K
FY2024$122K
Expenses
$140K
FY2024▼ -65%
Expenses by fiscal year
FY2023$85K
FY2024$395K
FY2024$140K
Net assets
$545K
FY2024▲ +4%
Net assets by fiscal year
FY2023$556K
FY2024$523K
FY2024$545K

From the FY2024 Form 990 · see the original

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
Yes — exemption reinstated (2021-12-15)
Per the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CJudges Athletic Association
EINHdr · item D54-6060341
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFFeb 2023
Year of formationHdr · item L1957
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CWinchester, VA
NTEE classificationIRS BMFEducation (B82)

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.93 Management & general $0.07
Program services93%$129K
Management & general7%$10K
Total functional expensesLn 25$140K

Financial health

Is it on solid ground?

Program efficiency
93%
of spending reaches programs▼ -4% vs prior filing year
Operating runway
55.8mo
months of highly liquid reserves at operating expense rate▲ +205% vs prior filing year
Surplus margin
-15%
revenue over expenses, this year▲ +50% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$651K
FY2024▲ +8%
Total assets by fiscal year
FY2023$669K
FY2024$603K
FY2024$651K
Total liabilities
$106K
FY2024▲ +32%
Total liabilities by fiscal year
FY2023$113K
FY2024$80K
FY2024$106K
Revenue less expensesPt I · Ln 19−$18K
Total assetsPt X · Ln 16$651K
Program-expense ratioPt IX · col B93%
Voting members of governing bodyPt I · Ln 321
Independent voting membersPt I · Ln 421

Balance Sheet

Part X · end of year
CashLn 1$35K
Total assetsLn 16$651K
Total liabilitiesLn 26$106K
Total net assetsLn 32$545K
Months of cash on handcomputed3.0

Statement of Revenue

Part VIII
Contributions & grants$111K · 91%
Investment income$15K · 12%
Contributions & grants91%$111K
Investment income12%$15K
Total revenueLn 12$122K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $651K · Operating expenses/yr $140K
55.8 months
Where the money goes
Program services
Program services $129K · Total expenses $140K
93%
Management & General
Management & general $10K · Total expenses $140K
7%
Fundraising
Fundraising $0 · Total expenses $140K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $174K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $111K · Total revenue $122K
91%
Government reliance
Government grants — · Total revenue $122K
—
Earned-income share
Program service revenue $0 · Total revenue $122K
0%
Investment reliance
Investment income $15K · Total revenue $122K
+12%
Program self-sufficiency
Program service revenue $0 · Total expenses $140K
0%
Growth & trend
Revenue growth (YoY)
This year $122K · Prior year $305K
-60%
Net-asset trend (YoY)
End of year $545K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $122K · Expenses $140K
-15%
Liabilities-to-Assets
Total liabilities — · Total assets $651K
—
Net-asset ratio
Net assets $545K · Total assets $651K
84%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $617K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $651K
95%
People & payroll
Highest Reported Total Compensation
Individual Eric Chrisman · Reported title President · Highest reported compensation $0 · Total expenses $140K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $140K
—
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 93%——
Overhead ratio 7%——
Revenue growth -60%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Judges Athletic Association executive salaries →

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Governance & Policies

Part VI
  • 21Voting board membersPt VI · Ln 1a
  • 21Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Supports athletic programs and student athletes at John Handley High School.

Provided by the organization

This section is blank until Judges Athletic Association claims this page.

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Mission & Programs · Part III

Where the work happens

3 program services account for $129K of program spending, described in the organization's own filed words · FY2024.
01

Other support to the athletic programs and student athletes at John Handley High School.

$52Kprogram expense
02

Scholarships to John Handley High School graduating senior athletes for post-secondary education.

$48Kprogram expense
03

Gifts to John Handley High School athletic department for athletic equipment and uniforms used in all sports. School enrollment approximately 1,300 students, to which 400 participate.

$29Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$1K
Grants paid · 2 grants · $94K · 2022–2023
Unitemized GrantFY2023$40,808
Unitemized GrantFY2022$53,532

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 $305K$395K+97% 990 PDF
FY2023 $155K$85K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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