IDAHO PROSECUTING ATTORNEYS ASSOCIATION (EIN 820342383) - 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

1973

Legal Domicile

Principal Officer

BRIAN NAUGLE

Phone

2088036793

Tax Period

2024-10-01 to 2025-09-30

IDAHO PROSECUTING ATTORNEYS ASSOCIATION, founded in 1973, is a small nonprofit that reported $753K in total revenue in fiscal year 2024. The organization ran a surplus of $187K, a strong 25% operating margin.

Mission

TO PROVIDE EDUCATION FOR IDAHO PROSECUTING ATTORNEYS.

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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 $16,080

Program Service Revenue $702,722

Investment Income $203

Other Revenue $33,559

TOTAL REVENUE $752,564

Expense Breakdown

Grants Paid $0

Salaries & Benefits $250,343

Fundraising Expenses $0

Other Expenses $315,378

TOTAL EXPENSES $565,721

Year-over-Year Comparison

	2024	2023	Change
Revenue	$752,564	$709,907	+0.1%
Expenses	$565,721	$764,055	-0.3%
Net Income	$186,843	$-54,148	-4.5%

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

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

$113,677

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROB WOOD	PRESIDENT	N/A	Officer Director	$0	$0	$0
KIRK MACGREGOR	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
JAN BENNETTS	TREASURER	N/A	Officer Director	$0	$0	$0
LOUIS MARSHALL	SECRETARY	N/A	Officer Director	$0	$0	$0
SANDEE MEYER	EXECUTIVE DI	40.00	Director	$113,677	$0	$113,677
BRIAN NAUGLE	EXECUTIVE DI	N/A	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	$752,564	$565,721	$1,504,072	$186,843
2024	$709,907	$764,055	$1,317,229	$-54,148
2023	$729,171	$593,066	$1,371,377	$136,105
2022	$783,990	$563,055	$1,235,272	$220,935
2021	$656,731	$438,116	$1,014,337	$218,615
2020	$687,429	$546,616	$795,722	$140,813
2019	$609,261	$393,839	$654,909	$215,422
2018	$537,481	$638,655	$439,487	$-101,174

IDAHO PROSECUTING ATTORNEYS ASSOCIATION