IOWA ENVIRONMENTAL COUNCIL

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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

1995

Legal Domicile

Principal Officer

SARAH GREEN

Phone

5152441194

Tax Period

2023-01-01 to 2023-12-31

IOWA ENVIRONMENTAL COUNCIL, founded in 1995, is a community nonprofit in the Environment sector that reported $1.7M in total revenue in fiscal year 2023. Revenue surged 34% from the prior year, signaling strong growth momentum. The organization ran a surplus of $303K, a strong 18% operating margin.

Mission

TO PROVIDE A SAFE, HEALTHY ENVIRONMENT AND SUSTAINABLE FUTURE FOR IOWA

Program Service Accomplishments

Program 1

Expenses: $268,382 Revenue: $14,404

WATER PROGRAM- TO PROTECT AND IMPROVE WATER QUALITY OF IOWA'S RIVERS, STREAMS AND LAKES.

Program 2

Expenses: $703,353 Revenue: $11,719

ENERGY PROGRAM- TO PROMOTE POLICY IMPROVEMENTS ON RENEWABLE ENERGY, ENERGY EFFICIENCY, AND CLEAN ENERGY, INCLUDING REDUCTION OF GREENHOUSE GAS EMISSIONS.

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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 $1,489,872

Program Service Revenue $81,588

Investment Income $19,347

Other Revenue $59,911

TOTAL REVENUE $1,650,718

Expense Breakdown

Grants Paid $49,058

Salaries & Benefits $880,064

Fundraising Expenses $209,759

Program Expenses $971,735

Other Expenses $418,214

TOTAL EXPENSES $1,347,336

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,650,718	$1,227,315	+0.3%
Expenses	$1,347,336	$1,468,835	-0.1%
Net Income	$303,382	$-241,520	-2.3%

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

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

$76,451

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATIE COWNIE	PRESIDENT	2.50	Officer Director	$0	$0	$0
JENNIFER HERMSEN	VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
JONATHAN GANO	SECRETARY	1.00	Officer Director	$0	$0	$0
JENNIFER CHAMBERS	TREASURER	2.00	Officer Director	$0	$0	$0
MONTE MARTI	IMM. PAST PRESIDENT	2.50	Officer Director	$0	$0	$0
DAVID COURARD-HAURI	MEMBER	3.00	Director	$0	$0	$0
AMANDA DRISH	MEMBER	1.00	Director	$0	$0	$0
NAURA HEIMAN GODAR	MEMBER	1.00	Director	$0	$0	$0
KEVIN GRIGGS	MEMBER	1.50	Director	$0	$0	$0
KURT JOHNSON	MEMBER	1.00	Director	$0	$0	$0
JUSTYN LEWIS	MEMBER	0.00	Director	$0	$0	$0
PAULINA MENA	MEMBER	1.00	Director	$0	$0	$0
CRAIG MILLER	MEMBER	10.00	Director	$0	$0	$0
BRIAN RILEY	MEMBER	2.00	Director	$0	$0	$0
LAURA SARCONE	MEMBER	1.00	Director	$0	$0	$0
KEVIN TECHAU	MEMBER	7.00	Director	$0	$0	$0
NATHAN UNSWORTH	MEMBER	2.00	Director	$0	$0	$0
SARAH GREEN	EXEC. DIRECTOR (STARTED APR. 2024)	40.00	Officer	$0	$0	$0
BRIAN CAMPBELL	FORMER EXEC. DIRECTOR	40.00	Officer	$69,724	$6,727	$76,451

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	$1,650,718	$1,347,336	$1,872,275	$303,382
2022	$1,227,315	$1,468,835	$1,592,514	$-241,520
2021	$1,341,925	$1,259,017	$1,400,660	$82,908
2020	$1,490,157	$1,316,546	$1,251,750	$173,611
2019	$984,014	$983,963	$1,029,434	$51
2018	$870,484	$840,444	$804,157	$30,040