Third District Guardian Ad Litem P… - Form 990 Financial Data

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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

2016

Legal Domicile

Principal Officer

Elisha Horrocks

Phone

2084599969

Tax Period

2024-07-01 to 2025-06-30

Third District Guardian Ad Litem Program, founded in 2016, is a small nonprofit in the Crime & Legal sector that reported $712K in total revenue in fiscal year 2024. Expenses of $665K left a modest 7% surplus.

Mission

PROVIDE GUARDIAN AD LITEM SERVICES IN CHILD PROTECTION CASES FOR THE THIRD JUDICIAL DISTRICT OF THE STATE OF IDAHO

Program Service Accomplishments

Program 1

Expenses: $522,335

PROVIDE GUARDIAN AD LITEM SERVICES IN CHILD PROTECTION CASES FOR THE THIRD JUDICIAL DISTRICT OF THE STATE OF IDAHO

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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 $694,856

Program Service Revenue $0

Investment Income $8,196

Other Revenue $9,243

TOTAL REVENUE $712,295

Expense Breakdown

Grants Paid $0

Salaries & Benefits $587,208

Fundraising Expenses $9,431

Program Expenses $522,335

Other Expenses $77,713

TOTAL EXPENSES $664,921

Year-over-Year Comparison

	2024	2023	Change
Revenue	$712,295	$693,281	+0.0%
Expenses	$664,921	$746,837	-0.1%
Net Income	$47,374	$-53,556	-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

100

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
SHELLY SCHWERS	BOARD CHAIR	2.00	Officer Director	$0	$0	$0
JAN ARRASMITH	SECRETARY	2.00	Officer Director	$0	$0	$0
EMMETT WEMP	TREASURER	2.00	Director	$0	$0	$0
SAVANNAH NALDER	BOARD MEMBER	2.00	Director	$0	$0	$0
BREEAN MCKINNEY	BOARD MEMBER	2.00	Director	$0	$0	$0
RUSS SPENCER	BOARD MEMBER	2.00	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	$712,295	$664,921	$380,474	$47,374
2024	$693,281	$746,837	$363,953	$-53,556
2023	$347,227	$361,958	$377,162	$-14,731
2023	$767,038	$684,985	$440,774	$82,053
2022	$672,509	$570,289	$377,424	$102,220
2021	$520,598	$422,716	$204,083	$97,882
2020	$417,909	$360,049	$91,274	$57,860
2019	$220,693	$266,970	$33,414	$-46,277
2018	$205,610	$187,811	$82,156	$17,799

Third District Guardian Ad Litem Program