IDAHO ASSOCIATION OF COUNTIES INC (IAC) (EIN 820328151) - 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

1976

Legal Domicile

Principal Officer

SETH GRIGG

Phone

2083459126

Tax Period

2023-10-01 to 2024-09-30

IDAHO ASSOCIATION OF COUNTIES INC (IAC), founded in 1976, is a community nonprofit that reported $2.4M in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Net assets of $7.7M represent 39 months of operating reserves.

Mission

TO PROVIDE TECHNICAL ASSISTANCE TO COUNTIES, ASSIST WITH TRAINING FOR COUNTY OFFICAILS AND EMPLOYEES, AND TO BE INVOLVED IN THE LEGISLATIVE PROCESS SUPPORTING COUNTY ISSUES.

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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 $0

Program Service Revenue $2,066,138

Investment Income $331,074

Other Revenue $0

TOTAL REVENUE $2,397,212

Expense Breakdown

Grants Paid $7,000

Salaries & Benefits $1,023,297

Fundraising Expenses $0

Program Expenses $2,033,641

Other Expenses $1,577,828

TOTAL EXPENSES $2,608,125

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,397,212	$1,989,181	+0.2%
Expenses	$2,608,125	$1,854,782	+0.4%
Net Income	$-210,913	$134,399	-2.6%

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

$372,233

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VIC PEARSON	PRESIDENT	1.00	Officer Director	$0	$0	$0
JOHN DAVID DAVIDSON	1ST VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
MARK BAIR	2ND VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
CHRIS GOETZ	IMMEDIATE PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
KATHY ACKERMAN	PAST PRESIDENT (2020-2021)	1.00	Director	$0	$0	$0
JERRY WHITE	PAST PRESIDENT (2019-2020)	1.00	Director	$0	$0	$0
BILL THOMPSON	PAST PRESIDENT (2016-2017)	1.00	Director	$0	$0	$0
JENNY ROSIN	ASSESSORS' REPRESENTATIVE	1.00	Director	$0	$0	$0
PATTY WEEKS	CLERKS' REPRESENTATIVE	1.00	Director	$0	$0	$0
ANGIE BARKELL	IACC REPRESENTATIVE	1.00	Director	$0	$0	$0
DENIS DUMAN	IACC REPRESENTATIVE	1.00	Director	$0	$0	$0
BRENT MENDENHALL	IACC REPRESENTATIVE	1.00	Director	$0	$0	$0
LUCKY BOURN	CORONERS' REPRESENTATIVE	1.00	Director	$0	$0	$0
CLAYNE TYLER	PROSECUTORS' REPRESENTATIVE	1.00	Director	$0	$0	$0
LEN HUMPHRIES	SHERIFFS' REPRESENTATIVE	1.00	Director	$0	$0	$0
JENNIFER CLARK	TREASURERS' REPRESENTATIVE	1.00	Director	$0	$0	$0
ROD BECK	ADA COUNTY REPRESENTATIVE	1.00	Director	$0	$0	$0
BRIAN STENDER	CANYON COUNTY REPRESENTATIVE	1.00	Director	$0	$0	$0
LESLIE DUNCAN	KOOTENAI COUNTY REPRESENTATIVE	1.00	Director	$0	$0	$0
KATHY ACKERMAN	NACO REPRESENTATIVE	1.00	Director	$0	$0	$0
SKIP BRANDT	WIR REPRESENTATIVE	1.00	Director	$0	$0	$0
GLENDA POSTON	DISTRICT 1	1.00	Director	$0	$0	$0
DENIS DUMAN	DISTRICT 2	1.00	Director	$0	$0	$0
HOLLIE ANN STRANG	DISTRICT 3	1.00	Director	$0	$0	$0
BRENT REINKE	DISTRICT 4	1.00	Director	$0	$0	$0
KATHLEEN ATKINSON	DISTRICT 5	1.00	Director	$0	$0	$0
SCOTT HANCOCK	DISTRICT 6	1.00	Director	$0	$0	$0
SETH GRIGG	EXECUTIVE DIRECTOR	40.00	Officer	$178,737	$43,027	$221,764
AMANDA STEINMETZ	CFO	40.00	Officer	$121,385	$29,084	$150,469
SARA WESTBROOK	DIRECTOR OF GOVERNMENT AFFAIRS	40.00	Highest	$131,500	$0	$131,500

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	$2,397,212	$2,608,125	$11,234,879	$-210,913
2023	$1,989,181	$1,854,782	$11,953,715	$134,399
2022	$2,204,146	$2,937,057	$7,672,659	$-732,911
2021	$2,544,303	$1,837,357	$9,060,703	$706,946
2020	$2,185,718	$1,984,203	$8,431,111	$201,515
2019	$2,577,613	$1,756,611	$8,261,924	$821,002
2018	$2,494,849	$1,739,020	$7,480,218	$755,829

IDAHO ASSOCIATION OF COUNTIES INC (IAC)