IDAHO LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION (EIN 820399719) - 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

1977

Legal Domicile

Principal Officer

Candie Kinch

Phone

2083789510

Tax Period

2025-01-01 to 2025-12-31

IDAHO LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION, founded in 1977, is a community nonprofit in the Mutual Benefit sector that reported $2.0M in total revenue in fiscal year 2025. Revenue fell 63% from the prior year — a significant decline worth monitoring. Expenses of $3.9M exceeded revenue, resulting in a 97% operating deficit.

Mission

The Association provides protection to Idaho resident policyholders in the event of the failure of the insurance company that issued their life annuity or health insurance policy in accordance with Chapter 43 Title 41 Idaho Code.

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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 $1,598,340

Investment Income $396,400

Other Revenue $0

TOTAL REVENUE $1,994,740

Expense Breakdown

Grants Paid $0

Salaries & Benefits $118,800

Fundraising Expenses $0

Program Expenses $0

Other Expenses $216,891

TOTAL EXPENSES $3,921,483

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,994,740	$5,424,253	-0.6%
Expenses	$3,921,483	$894,355	+3.4%
Net Income	$-1,926,743	$4,529,898	-1.4%

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

$118,800

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Candie Kinch	Executive Director	40.00	Officer	$118,800	$0	$118,800
N/A	Director	0.25		$0	$0	$0
N/A	Director	0.25		$0	$0	$0
N/A	Director	0.25		$0	$0	$0
N/A	Director	0.25		$0	$0	$0
N/A	Director	0.25		$0	$0	$0
N/A	Director	0.25		$0	$0	$0
N/A	Director	0.25		$0	$0	$0
Brian Wonderlich	Chairman of the Board of Directors	1.00	Officer	$0	$0	$0
Jeffrey Neumeyerr	Vice Chairman	1.00	Officer	$0	$0	$0
Kim Decker	Secretary Treasurer	1.00	Officer	$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	$1,994,740	$3,921,483	$12,331,037	$-1,926,743
2024	$5,424,253	$894,355	$13,794,616	$4,529,898
2023	$862,147	$317,710	$9,139,119	$544,437
2022	$368,009	$369,153	$8,005,904	$-1,144
2021	$354,653	$319,553	$9,162,016	$35,100
2020	$181,195	$774,687	$8,654,071	$-593,492

IDAHO LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION