AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IDAHO INC (EIN 820467428) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

LEOBARDO MORALES

Phone

2083449750

Tax Period

2024-04-01 to 2025-03-31

AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IDAHO INC, founded in 1993, is a community nonprofit in the Civil Rights & Advocacy sector that reported $1.4M in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $1.9M exceeded revenue, resulting in a 38% operating deficit.

Mission

TO MAINTAIN AND ADVANCE CIVIL RIGHTS AND LIBERTIES OF ALL PEOPLE THROUGHOUT IDAHO AND THE UNITED STATES.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,102,001

Program Service Revenue $56,556

Investment Income $191,829

Other Revenue $0

TOTAL REVENUE $1,350,386

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,424,553

Fundraising Expenses $291,947

Program Expenses $1,262,144

Other Expenses $444,056

TOTAL EXPENSES $1,868,609

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,350,386	$1,943,731	-0.3%
Expenses	$1,868,609	$1,526,525	+0.2%
Net Income	$-518,223	$417,206	-2.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$156,896

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CASEY MATTOON	PRESIDENT	1.00	Officer Director	$0	$0	$0
HEIDI SMITH	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ELLE CASNER	TREASURER	0.50	Officer Director	$0	$0	$0
ERIKA BIRCH	EQUITY OFFICER	0.50	Officer Director	$0	$0	$0
IRENE RUIZ	VOTING MEMBER	0.50	Director	$0	$0	$0
LEO MORALES	EXECUTIVE DIRECTOR	40.00	Officer	$135,659	$21,237	$156,896
PAUL SOUTHWICK	LEGAL DIRECTOR	40.00	Highest	$128,170	$18,918	$147,088

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	$1,350,386	$1,868,609	$2,730,900	$-518,223
2024	$1,943,731	$1,526,525	$3,404,599	$417,206
2023	$1,485,788	$1,243,209	$2,645,203	$242,579
2022	$1,481,077	$1,123,373	$2,476,586	$357,704
2021	$1,072,206	$763,949	$2,103,418	$308,257
2020	$1,079,125	$805,791	$1,544,061	$273,334
2019	$795,364	$737,999	$1,400,656	$57,365

AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IDAHO INC