Underground Location Company dba Iowa One Call (EIN 421425610) - 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

1992

Legal Domicile

Principal Officer

Craig Walter

Phone

5152788700

Tax Period

2024-01-01 to 2024-12-31

Underground Location Company dba Iowa One Call, founded in 1992, is a community nonprofit that reported $3.3M in total revenue in fiscal year 2024. Expenses of $3.2M left a modest 3% surplus.

Mission

LOCATION OF UNDERGROUND UTILITIES

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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 $3,163,128

Investment Income $167,354

Other Revenue $0

TOTAL REVENUE $3,330,482

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $3,214,419

TOTAL EXPENSES $3,214,419

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,330,482	$3,303,684	+0.0%
Expenses	$3,214,419	$3,100,359	+0.0%
Net Income	$116,063	$203,325	-0.4%

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

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
DAVID KAMP	Chairman	1.00	Officer Director	$0	$0	$0
CODY FEAGINS	Director	1.00	Director	$0	$0	$0
MATT HANSEN	Director	1.00	Director	$0	$0	$0
JOHN KAHRS	Director	1.00	Director	$0	$0	$0
RANDY BROWN	Director	1.00	Director	$0	$0	$0
SCOTT JOHNSON	SEC/TREASURER	1.00	Director	$0	$0	$0
SCOTT LONG	Vice President	1.00	Officer Director	$0	$0	$0
MIKE HOUSENGA	Director	1.00	Director	$0	$0	$0
NICK NATION	Director	1.00	Director	$0	$0	$0
JENNY PUFFER	Director	1.00	Director	$0	$0	$0
LARRY ARNOLD	Director	1.00	Director	$0	$0	$0
TIM ROYER	Director	1.00	Director	$0	$0	$0
DAVE SHERLOCK	President	1.00	Officer Director	$0	$0	$0
PETE HAMELL	Director	1.00	Director	$0	$0	$0
MIKE WILDUNG	Director	1.00	Director	$0	$0	$0
MARK ERPELDING	CLASS B DIR	1.00	Director	$0	$0	$0
RANDY BERN	CLASS C DIR	1.00	Director	$0	$0	$0
CURT SMITH	CLASS B DIR	1.00	Director	$0	$0	$0
KANE MURPHY	CLASS C DIR	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
2024	$3,330,482	$3,214,419	$5,838,834	$116,063
2023	$3,303,684	$3,100,359	$5,714,225	$203,325
2022	$3,042,304	$2,782,611	$5,473,284	$259,693
2021	$3,213,163	$2,507,528	$5,226,035	$705,635
2020	$3,237,539	$2,447,225	$4,496,861	$790,314
2019	$2,707,871	$2,274,784	$3,618,627	$433,087
2018	$2,569,397	$2,155,914	$3,193,045	$413,483

Underground Location Company dba Iowa One Call