PUBLIC BENEFIT HOLDING CORPORATION

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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

1930

Legal Domicile

Tax Period

2025-01-01 to 2025-12-31

PUBLIC BENEFIT HOLDING CORPORATION, founded in 1930, is a small nonprofit that reported $314K in total revenue in fiscal year 2025. Revenue surged 94% from the prior year, signaling strong growth momentum. Expenses of $411K exceeded revenue, resulting in a 31% operating deficit.

Mission

BENEFIT THE SPENCER FAMILY YMCA

Program Service Accomplishments

Program 1

Expenses: $403,299 Revenue: $311,598

PUBLIC BENEFIT HOLDING CORP. OF SPENCER IA MANAGES FARMLAND FOR THE BENEFIT OF THE SPENCER FAMILY YMCA. THE EXCESS OF REVENUE OVER EXPENSES IS REMITTED TO THE YMCA TO BE USED FOR PROGRAM EXPENSES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $2,501

Other Revenue $311,847

TOTAL REVENUE $314,348

Expense Breakdown

Grants Paid $295,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $403,299

Other Expenses $115,741

TOTAL EXPENSES $410,741

Year-over-Year Comparison

	2025	2024	Change
Revenue	$314,348	$162,092	+0.9%
Expenses	$410,741	$226,993	+0.8%
Net Income	$-96,393	$-64,901	+0.5%

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	Role	Reportable Comp	Other Comp	Total
ROGER EARL	Director	Director	$0	$0	$0
STEPH ESSICK	Director	Director	$0	$0	$0
RON BAUERMEISTER	Secretary/Treas	Officer Director	$0	$0	$0
KENT CHRISTENSEN	President	Officer Director	$0	$0	$0
LEONARD LANGNER	Director	Director	$0	$0	$0
DALE HODGES	Director	Director	$0	$0	$0
GLENN ROGHAIR	DIRECTOR	Director	$0	$0	$0
JERRY CLAUSEN	DIRECTOR	Director	$0	$0	$0
LEE SEAMAN	Director	Director	$0	$0	$0
JOHN OLSON	Director	Director	$0	$0	$0
RANDALL ANDERSON	Vice President	Officer Director	$0	$0	$0
NORMAN NIELSEN	Director	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	$314,348	$410,741	$2,219,923	$-96,393
2024	$162,092	$226,993	$2,316,316	$-64,901
2023	$702,291	$215,431	$2,381,217	$486,860
2022	$259,324	$204,675	$1,894,357	$54,649
2021	$256,213	$201,022	$1,839,708	$55,191
2020	$179,019	$198,628	$1,784,517	$-19,609
2019	$207,111	$169,114	$1,804,126	$37,997
2018	$153,337	$292,191	$1,766,129	$-138,854