ASSOCIATION OF IDAHO CITIES

EIN: 820130775

BOISE, ID

Total Revenue
$1,624,732
Total Expenses
$1,450,060
Total Assets
$2,288,158
Net Assets
$2,076,326
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1966
Legal Domicile
ID
Principal Officer
KELLEY PACKER
Phone
2083448594
Tax Period
2024-07-01 to 2025-06-30

ASSOCIATION OF IDAHO CITIES, founded in 1966, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2024. Expenses of $1.5M left a modest 11% surplus.

Mission

THE ORGANIZATION SUPPORTS THE FUNCTION OF CONSITUENT CITIES BY REPRESENTATION ON STATE AGENCY COMMITTEES, TRAINING AND EDUCATION VIA CONFERENCES AND PUBLICATIONS, ALONG WITH RESEARCH AND FIELD SERVICES.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $215,542
Program Service Revenue $1,315,593
Investment Income $88,642
Other Revenue $4,955
TOTAL REVENUE $1,624,732

Expense Breakdown

Grants Paid $43,356
Salaries & Benefits $868,432
Fundraising Expenses $0
Program Expenses $1,018,280
Other Expenses $538,272
TOTAL EXPENSES $1,450,060

Year-over-Year Comparison

2024 2023 Change
Revenue $1,624,732 $1,562,338 +0.0%
Expenses $1,450,060 $1,364,291 +0.1%
Net Income $174,672 $198,047 -0.1%
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

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Liquidity & Cash Position

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Governance

Voting Members
24
Independent Members
24
Employees
13
Volunteers
24

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
5
$200,521
Total Directors
24
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
REBECCA CASPER PRESIDENT 2.00
Officer Director
$0 $0 $0
ARTHUR BETTGE 1ST VICE PRESIDENT 2.00
Officer Director
$0 $0 $0
ROBERT SIMISON 2ND VICE PRESIDENT 2.00
Officer Director
$0 $0 $0
CASEY ANDERSEN 3RD VICE PRESIDENT 2.00
Officer Director
$0 $0 $0
JEREMY COWPERTHWAITE DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
RON JOCABSON DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
HAILEY LEWIS DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
DAN JOHNSON DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
KARI PETERSON DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
GORDON PETRIE DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
JIMMY HALLYBURTON DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
TREVOR CHADWICK DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
CRAIG HAWKINS DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
KIM SEELY DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
RICK CHEATUM DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
TERRY LARSON DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
JIM FRANCIS DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
ROBERT BERLIN DISTRICT DIRECTOR 2.00
Director
$0 $0 $0
DEBBIE KLING IMMEDIATE PAST PRES. 2.00
Director
$0 $0 $0
JOE STEAR PAST PRES. (2022-2023) 2.00
Director
$0 $0 $0
KEVIN ENGLAND PAST PRES. (2021-2022) 2.00
Director
$0 $0 $0
BRIAN BLAD PAST PRES. (2016-2017) 2.00
Director
$0 $0 $0
JOHN EVANS PAST PRES. (2012-2013) 2.00
Director
$0 $0 $0
MITCH HART PAST PRES. (2005-2006) 2.00
Director
$0 $0 $0
KELLEY PACKER EXECUTIVE DIRECTOR 34.00
Officer
$148,883 $51,638 $200,521
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 $1,624,732 $1,450,060 $2,288,158 $174,672
2024 $1,562,338 $1,364,291 $2,059,805 $198,047
2023 $1,796,076 $1,541,958 $1,904,860 $254,118
2022 $1,353,031 $1,339,512 $1,652,266 $13,519
2021 $1,132,102 $1,136,282 $1,653,501 $-4,180
2020 $1,010,898 $956,751 $1,549,301 $54,147
2019 $1,204,391 $1,136,556 $1,547,592 $67,835
2018 $1,303,758 $1,233,712 $1,494,937 $70,046
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