IDAHO CONSUMER OWNED UTILITY ASSOCIATION INC (EIN 820502739) - 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

1997

Legal Domicile

Phone

2088789000

Tax Period

2025-01-01 to 2025-12-31

IDAHO CONSUMER OWNED UTILITY ASSOCIATION INC, founded in 1997, is a small nonprofit that reported $540K in total revenue in fiscal year 2025. Revenue grew 15% year-over-year, indicating healthy expansion.

Mission

INFLUENCE LEGAL ISSUES REGARDING ELECTRIC POWER TRANSMISSION

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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 $536,400

Program Service Revenue $0

Investment Income $3,802

Other Revenue $0

TOTAL REVENUE $540,202

Expense Breakdown

Grants Paid $0

Salaries & Benefits $320,400

Fundraising Expenses $0

Other Expenses $221,661

TOTAL EXPENSES $542,061

Year-over-Year Comparison

	2025	2024	Change
Revenue	$540,202	$468,535	+0.2%
Expenses	$542,061	$489,602	+0.1%
Net Income	$-1,859	$-21,067	-0.9%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRAD GAMETT	PRESIDENT	5.00	Officer Director	$0	$0	$0
RAY ELSER	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
ANNIE TERRACCIANO	TREASURER	2.00	Officer Director	$0	$0	$0
CHAD BLACK	SECRETARY	2.00	Officer Director	$0	$0	$0
WILL HART	EXECUTIVE DIRECTOR	35.00	Director Highest	$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	$540,202	$542,061	$103,257	$-1,859
2024	$468,535	$489,602	$152,763	$-21,067
2023	$452,357	$446,650	$125,241	$5,707
2022	$381,488	$418,300	$120,382	$-36,812
2021	$328,580	$317,743	$158,425	$10,837
2020	$316,251	$302,697	$185,471	$13,554
2019	$342,893	$358,579	$131,359	$-15,686
2018	$353,923	$351,083	$146,294	$2,840

IDAHO CONSUMER OWNED UTILITY ASSOCIATION INC