IOWA STATE BAR REVIEW SCHOOL INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

REBECCA A MILLER

Phone

5152833175

Tax Period

2017-01-01 to 2017-12-31

Mission

TO PROVIDE FORMAL COURSE OF STUDY AND REVIEW TO STUDENT LAWYERS IN THE LAWS OF THE STATE OF IOWA IN ADVANCE OF THE STATE'S TWICE ANNUAL BAR EXAM.

Program Service Accomplishments

Program 1

Expenses: $785

EDUCATION EXPENSES INCURRED TO PRESENT THE SCHOOL'S CURRICULUM TO ITS STUDENTS, GRANTS MADE IN CONJUNCTION WITH DISSOLUTION OF NON-PROFIT ENTITY IN LINE WITH ARTICLES OF INCORPORATION AND, REVUNUE...

EDUCATION EXPENSES INCURRED TO PRESENT THE SCHOOL'S CURRICULUM TO ITS STUDENTS, GRANTS MADE IN CONJUNCTION WITH DISSOLUTION OF NON-PROFIT ENTITY IN LINE WITH ARTICLES OF INCORPORATION AND, REVUNUE FROM INVESTMENT INCOME.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2017)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $0

Expense Breakdown

Grants Paid $25,922

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $26,707

Other Expenses $785

TOTAL EXPENSES $26,707

Year-over-Year Comparison

	2017	2016	Change
Revenue	N/A	$962	-1.0%
Expenses	$26,707	$394,563	-0.9%
Net Income	N/A	$-393,601	N/A

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SCOTT HALL	EMER. DIRECTOR	0.50	Officer	$0	$0	$0
PAT FORD	EMER. DIRECTOR	0.50	Officer	$0	$0	$0
ASHLEY SPARKS	PRESIDENT	0.50	Officer	$0	$0	$0
REBECCA MILLER	TREASURER	0.50	Officer	$0	$0	$0
JENNIFER JASCHEN	SECRETARY	0.50	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2017	No data	$26,707	No data	No data