CITIZENS UTILITY BOARD (EIN 363306846) - 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

1983

Legal Domicile

Principal Officer

SARAH MOSKOWITZ

Phone

3122634282

Tax Period

2023-01-01 to 2023-12-31

CITIZENS UTILITY BOARD, founded in 1983, is a small nonprofit that reported $491K in total revenue in fiscal year 2023. Revenue fell 30% from the prior year — a significant decline worth monitoring. Expenses of $694K exceeded revenue, resulting in a 41% operating deficit.

Mission

PROVIDE REPRESENTATION TO ILLINOIS UTILITY CUSTOMERS BEFORE STATE COURTS AND COMMISSIONS, AND TO EDUCATE ILLINOIS UTILITY CUSTOMERS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $491,407

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $491,407

Expense Breakdown

Grants Paid $0

Salaries & Benefits $310,072

Fundraising Expenses $109,892

Program Expenses $522,849

Other Expenses $383,513

TOTAL EXPENSES $693,585

Year-over-Year Comparison

	2023	2022	Change
Revenue	$491,407	$700,302	-0.3%
Expenses	$693,585	$614,231	+0.1%
Net Income	$-202,178	$86,071	-3.3%

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

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

$107,069

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PHILIP DEMAERTELAERE	DIRECTOR,SECRETARY	1.00	Officer Director	$0	$0	$0
ROBERT CRAIG NEFF	DIRECTOR,PRESIDENT	1.00	Officer Director	$0	$0	$0
L KRISTOFER THOMSEN	DIRECTOR,TREASURER	1.00	Officer Director	$0	$0	$0
CANDICE JUSTICE	DIRECTOR,VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
STEVE HALL	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS SIKES	DIRECTOR	1.00	Director	$0	$0	$0
MARDI KLEVS	DIRECTOR	1.00	Director	$0	$0	$0
DOUGLAS BECKNELL	DIRECTOR	1.00	Director	$0	$0	$0
SARAH MOSKOWITZ	EXECUTIVE DIRECTOR	20.00	Officer	$107,069	$0	$107,069

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	No data	No data	No data	No data
2023	$491,407	$693,585	$742,403	$-202,178
2022	$700,302	$614,231	$1,197,461	$86,071
2021	$781,141	$768,003	$615,865	$13,138
2020	$954,362	$918,316	$566,746	$36,046
2019	$970,438	$954,071	$361,938	$16,367
2018	$890,575	$791,337	$494,515	$99,238

CITIZENS UTILITY BOARD