SUBSTANCE ABUSE TREATMENT UNIT OF CENTRAL IOWA (EIN 420947353) - 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

1979

Legal Domicile

Principal Officer

Janine Etter

Phone

6417525421

Tax Period

2024-07-01 to 2024-12-31

SUBSTANCE ABUSE TREATMENT UNIT OF CENTRAL IOWA, founded in 1979, is a small nonprofit that reported $325K in total revenue in fiscal year 2024. Revenue fell 80% from the prior year — a significant decline worth monitoring. Expenses of $401K exceeded revenue, resulting in a 23% operating deficit.

Mission

To provide effective substance-related disorder treatment and prevention services to the residents of Marshall, Hardin, Poweshiek and Tama counties in central Iowa.

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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 $266,764

Program Service Revenue $52,514

Investment Income $5,766

Other Revenue $0

TOTAL REVENUE $325,044

Expense Breakdown

Grants Paid $0

Salaries & Benefits $254,876

Fundraising Expenses $0

Program Expenses $305,795

Other Expenses $146,387

TOTAL EXPENSES $401,263

Year-over-Year Comparison

	2024	2023	Change
Revenue	$325,044	$1,611,751	-0.8%
Expenses	$401,263	$1,524,180	-0.7%
Net Income	$-76,219	$87,571	-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

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

$89,639

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Janine Etter	Executive Director	40	Officer	$81,642	$7,997	$89,639
Clarissa Thompson	Board Member	0	Officer Director	$0	$0	$0
Sharon Soorholtz Greer	Board Member	0	Director	$0	$0	$0
Jason Halsey	Treasurer	0	Officer Director	$0	$0	$0
Michelle Stubbs	Board Member	0	Director	$0	$0	$0
Michael Tupper	Board Member	0	Director	$0	$0	$0
Jen Arneson	Board Member	0	Director	$0	$0	$0
Sarah Sanchez	Board Member	0	Director	$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
2024	No data	No data	No data	No data
2024	$325,044	$401,263	No data	$-76,219
2023	$1,437,389	$1,343,437	$1,610,002	$93,952
2022	$1,477,324	$1,287,859	$1,345,073	$189,465
2021	$1,182,796	$1,260,636	$1,457,166	$-77,840

SUBSTANCE ABUSE TREATMENT UNIT OF CENTRAL IOWA