ISD #535 HEALTH AND DENTAL CARE TRUST (EIN 416255919) - 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

1982

Legal Domicile

Principal Officer

ANDY KROGSTAD

Phone

5073284225

Tax Period

2024-07-01 to 2025-06-30

ISD #535 HEALTH AND DENTAL CARE TRUST, founded in 1982, is a mid-sized nonprofit that reported $40.3M in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE SELF-INSURED HEALTH AND DENTAL INSURANCE FOR DISTRICT EMPLOYEES AND RETIREES.

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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 $0

Program Service Revenue $40,215,058

Investment Income $84,089

Other Revenue $0

TOTAL REVENUE $40,299,147

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $43,230,030

TOTAL EXPENSES $43,230,030

Year-over-Year Comparison

	2024	2023	Change
Revenue	$40,299,147	$35,225,807	+0.1%
Expenses	$43,230,030	$36,253,399	+0.2%
Net Income	$-2,930,883	$-1,027,592	+1.9%

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

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

$244,047

Total Directors

$365,315

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN CARLSON	CHIEF ADMINISTRATIVE OFFICER	0.20	Officer Director	$0	$48,926	$244,047
EMILY LYNCH	TRUSTEE	0.20	Director	$0	$21,383	$104,468
STEVE GIFFORD	TRUSTEE	0.20	Director	$0	$0	$0
WAYNE WOXLAND	TRUSTEE	0.20	Director	$0	$0	$0
KAREN MACLAUGHLIN	TRUSTEE	0.20	Director	$0	$800	$16,800

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
2025	$40,299,147	$43,230,030	$3,306,527	$-2,930,883
2024	$35,225,807	$36,253,399	$5,510,048	$-1,027,592
2023	$33,898,659	$36,094,955	$6,306,516	$-2,196,296
2022	$33,608,097	$38,983,301	$8,853,710	$-5,375,204
2021	$33,087,604	$34,728,651	$14,224,412	$-1,641,047
2020	$33,186,436	$31,086,947	$15,484,642	$2,099,489
2019	$33,451,161	$39,505,037	$14,106,371	$-6,053,876
2018	$32,601,640	$27,072,079	$19,369,785	$5,529,561

ISD #535 HEALTH AND DENTAL CARE TRUST