I doubt the judge will excuse her obligations for information she decided to provide on her terms. Usually the opportunity to become a snitch is offered before the prosecution wastes the courts time bringing charges against someone, going through all the motions, the prelims, the discovery, the trial, the sentencing report from probation, the sentencing etc. Many times these offers to snitch to save your own a$$ as well as the plea bargain deals that are offered, are made available because they save the court time and money. Once the court has already gone through with the case, they don't benefit from dealing with undependable criminals. They deal on their terms, not on the terms most convenient to the criminal. As far as the court is concerned, with the exception of her abiding by the terms of her sentence, her case is already over, her criminal record has had all entries of the case noted, the fat lady has sung.
The only people who might be interested in information concerning who her partners in crime were, are the victim and possibly the police. Unless these people she's suddenly willing to name, are part of some large organized theft ring that detectives have been trying to identify and shut down for a while, I doubt they'll go to bat in court for her either.
If your sister only got 40 hours of community service for her roll, I doubt she's playing with anyone in the big leagues.
She's probably better off holding on to that name list/bargaining chip until her next arrest takes place. Since she didn't take this case serious enough to even complete a lousy 40 hours of community service, it most likely won't be long before she's trying her hand in gaining something for nothing once again. Hence, the entire cycle will repeat itself until one day she finally wakes up and does what she promised the court she would do, in exchange for not placing her in a jail cell with Big Bertha.
If this is her first time skipping out on her community service obligation and she previously managed to get a decent part of her 40 hours done without a problem, the judge will more than likely reinstate her probation and give her another shot at completing her community service. This is not guaranteed, but most often what happens. The judge could order her to start the entire 40 hours from scratch so she wouldn't be getting any credit for the time she has already put in. Again, this is just a possibility.
However these possibilities are always more likely to go her way when she appears before the judge voluntarily and not if she waits until the police bring her in wearing handcuffs.
If she's given another chance, give her a little speech about how 40 hours is the minimum amount of hours, the typical adult works every week, 52 times a year. Certainly she can make it happen one time.