Idaho Law Foundation Inc (EIN 237439392) - Form 990 Financial Analysis & Trantor Score

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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

1975

Legal Domicile

Principal Officer

Maureen Braley

Phone

2083344500

Tax Period

2024-01-01 to 2024-12-31

Idaho Law Foundation Inc, founded in 1975, is a community nonprofit that reported $1.8M in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. The organization ran a surplus of $448K, a strong 25% operating margin.

Mission

To educate the public, provide indigent legal services and improve the administration of justice.

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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 (2024)

Revenue Breakdown

Contributions & Grants $1,340,837

Program Service Revenue $156,565

Investment Income $121,046

Other Revenue $170,716

TOTAL REVENUE $1,789,164

Expense Breakdown

Grants Paid $499,000

Salaries & Benefits $602,365

Fundraising Expenses $21,430

Program Expenses $1,112,450

Other Expenses $239,588

TOTAL EXPENSES $1,340,953

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,789,164	$1,454,502	+0.2%
Expenses	$1,340,953	$1,008,917	+0.3%
Net Income	$448,211	$445,585	+0.0%

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

343

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

$44,757

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Sunrise A Ayers	President	0.50	Officer Director	$0	$0	$0
Kimberlee S Bratcher	Vice President	0.50	Officer Director	$0	$0	$0
Travis J Stright	Treasurer	0.50	Officer Director	$0	$0	$0
Lynnette M Davis	Vice President	0.50	Officer Director	$0	$0	$0
Fonda Jovick	Immediate Past President	0.50	Officer Director	$0	$0	$0
Kari Campos Immediate	Past President (left 06/2024)	0.50	Officer Director	$0	$0	$0
Hon Rick L Bollar	Board Member	0.50	Director	$0	$0	$0
Michelle Crist-Aguiar	Board Member	0.50	Director	$0	$0	$0
Charles Clayton Gill	Board Member (from 07/2024)	0.50	Director	$0	$0	$0
Hon Robyn M Brody	Board Member	0.50	Director	$0	$0	$0
Paul L Clark	Board Member	0.50	Director	$0	$0	$0
Amanda Ulrich	Board Member (from 07/2024)	0.50	Director	$0	$0	$0
Dean Aviva Abramovsky	Board Member (from 07/2024)	0.50	Director	$0	$0	$0
Carole I Wesenberg	Board Member	0.50	Director	$0	$0	$0
Kindra L Hansen	Board Member (left 06/2024)	0.50	Director	$0	$0	$0
Dean Johanna Kalb	Board Member (left 06/2024)	0.50	Director	$0	$0	$0
Diane K Minnich	Executive Director (left 12/2024)	6.00	Officer	$35,804	$6,769	$42,573
Maureen Braley	Executive Director (from 11/2024)	3.00	Officer	$1,849	$335	$2,184

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
2024	$1,789,164	$1,340,953	$4,479,125	$448,211
2023	$1,454,502	$1,008,917	$3,879,004	$445,585
2022	$926,696	$1,043,556	$3,169,538	$-116,860
2021	$913,234	$969,879	$3,378,574	$-56,645
2020	$893,339	$945,800	$3,573,655	$-52,461
2019	$995,432	$1,044,413	$3,544,867	$-48,981
2018	$932,721	$1,025,345	$3,342,766	$-92,624

Idaho Law Foundation Inc