IOWA BOARD OF CERTIFICATION (EIN 421358883) - 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

1985

Legal Domicile

Principal Officer

Katie Hentges

Phone

5159655509

Tax Period

2023-07-01 to 2024-06-30

IOWA BOARD OF CERTIFICATION, founded in 1985, is a small nonprofit in the Mental Health sector that reported $224K in total revenue in fiscal year 2023. Revenue fell 36% from the prior year — a significant decline worth monitoring.

Mission

THE IOWA BOARD OF CERTIFICATION CERTIFIES SUBSTANCE ABUSE COUNSELORS, PREVENTION SPECIALISTS, AND OTHER SUBSTANCE ABUSE-RELATED PROFESSIONALS IN THE STATE OF 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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $223,529

Investment Income $0

Other Revenue $146

TOTAL REVENUE $223,675

Expense Breakdown

Grants Paid $0

Salaries & Benefits $135,397

Fundraising Expenses $0

Program Expenses $232,481

Other Expenses $97,084

TOTAL EXPENSES $232,481

Year-over-Year Comparison

	2023	2022	Change
Revenue	$223,675	$347,565	-0.4%
Expenses	$232,481	$300,532	-0.2%
Net Income	$-8,806	$47,033	-1.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHLEEN HENTGES	EXECUTIVE DIRECTOR	40.00		$80,000	$0	$80,000
JONI HOWLAND	Director	1.00	Officer Director	$0	$0	$0
JAMES GIBBONS	Treasurer	1.00	Director	$0	$0	$0
MALINDA LAMB	President	1.00	Officer Director	$0	$0	$0
DANIEL KOCH	Director	1.00	Director	$0	$0	$0
Katie Hentges	Director	1.00	Officer Director	$0	$0	$0
JODY WIEGEL	Director	1.00	Director	$0	$0	$0
Sarah Boten	Director	1.00	Officer Director	$0	$0	$0
MALISSA SPRENGER	Director	1.00	Director	$0	$0	$0
MEGAN VRANISH	Secretary	1.00	Director	$0	$0	$0
GABE GLUBA	Vice President	1.00	Director	$0	$0	$0
DOUG MARBERRY	Director	1.00	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
2025	No data	No data	No data	No data
2024	$223,675	$232,481	$212,516	$-8,806
2023	$347,565	$300,532	$220,242	$47,033
2022	$236,649	$287,169	$173,070	$-50,520
2021	$284,204	$239,313	$224,290	$44,891
2020	$224,228	$235,689	$195,955	$-11,461
2019	$248,079	$220,072	$183,106	$28,007

IOWA BOARD OF CERTIFICATION