LEAGUE OF IDAHO CITIES INC

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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

2015

Legal Domicile

Principal Officer

KELLEY PACKER

Phone

2082468198

Tax Period

2024-07-01 to 2025-06-30

LEAGUE OF IDAHO CITIES INC, founded in 2015, is a micro nonprofit in the Education sector that reported $50K in total revenue in fiscal year 2024. Revenue fell 55% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $23K, a strong 47% operating margin.

Mission

TO WORK WITH COMMUNITY STAKEHOLDERS TO ADVANCE THE INTERESTS OF IDAHO CITIZENS THROUGH STRENGTHENING THE CAPACITY OF IDAHO CITIES.

Program Service Accomplishments

Program 1

Expenses: $20,980

READERS BECOMING LEADERS: READERS BECOMING LEADERS ENCOURAGES LITERACY AND CIVIC ENGAGEMENT IN THIRD GRADERS ACROSS IDAHO THROUGH ONE-DAY EVENTS. THESE EVENTS INCLUDE LOCAL ELECTED OFFICIALS READING FROM THE LIC PRODUCED BOOK "FRIEND CITY AND WORKING WITH STUDENTS THROUGH THE ACCOMPANYING WORKBOOK. THE EVENTS ALSO INCLUDE COORDINATING WITH MUNICIPAL SERVICES TO HAVE DIFFERENT CITY DEPARTMENTS, SUCH AS FIRST RESPONDERS AND WASTE DISPOSAL, BRING THEIR TRUCKS FOR STUDENTS TO INTERACT WITH AND ASK QUESTIONS. IN 2024, RBL SERVED OVER 750 STUDENTS ACROSS ALL SEVEN OF LIC'S IDAHO DISTRICTS.

Program 2

FIRST RESPONDERS AND MENTAL HEALTH PROGRAM: LIC ORGANIZED AND HOSTED TRAININGS FOR FIRST RESPONDERS FOCUSING ON CRISIS INTERVENTION AND CRITICAL INCIDENT STRESS MANAGEMENT. CRISIS INTERVENTION...

FIRST RESPONDERS AND MENTAL HEALTH PROGRAM: LIC ORGANIZED AND HOSTED TRAININGS FOR FIRST RESPONDERS FOCUSING ON CRISIS INTERVENTION AND CRITICAL INCIDENT STRESS MANAGEMENT. CRISIS INTERVENTION CLASSES WERE HELD REGIONALLY, IN FOUR-HOUR BLOCKS. THE CRITICAL INCIDENT STRESS MANAGEMENT CLASS WAS A THREE FULL-DAY SESSION. BOTH TRAININGS PROVIDED CE CREDITS FOR LAW ENFORCEMENT. IN 2024, LIC SERVED OVER 110 FIRST RESPONDERS THROUGHOUT THE STATE, CERTIFYING OVER THIRTY INDIVIDUALS IN CRITICAL INCIDENT STRESS MANAGEMENT.

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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 $49,598

Program Service Revenue $0

Investment Income $21

Other Revenue $0

TOTAL REVENUE $49,619

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,955

Fundraising Expenses $0

Program Expenses $20,980

Other Expenses $21,341

TOTAL EXPENSES $26,296

Year-over-Year Comparison

	2024	2023	Change
Revenue	$49,619	$110,582	-0.6%
Expenses	$26,296	$104,238	-0.7%
Net Income	$23,323	$6,344	+2.7%

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

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

$200,522

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
REBECCA CASPER	PRESIDENT	2.00	Officer Director	$0	$0	$0
ARTHUR BETTGE	1ST VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
ROBERT SIMISON	2ND VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
CASEY ANDERSEN	3RD VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
JEREMY COWPERTHWAITE	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
RON JOCABSON	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
HAILEY LEWIS	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
DAN JOHNSON	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
KARI PETERSON	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
GORDON PETRIE	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
JIMMY HALLYBURTON	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
TREVOR CHADWICK	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
CRAIG HAWKINS	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
KIM SEELY	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
RICK CHEATUM	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
TERRY LARSON	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
JIM FRANCIS	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
ROBERT BERLIN	DISTRICT DIRECTOR	2.00	Director	$0	$0	$0
DEBBIE KLING	IMMEDIATE PAST PRES.	2.00	Director	$0	$0	$0
JOE STEAR	PAST PRES. (2022-2023)	2.00	Director	$0	$0	$0
KEVIN ENGLAND	PAST PRES. (2021-2022)	2.00	Director	$0	$0	$0
BRIAN BLAD	PAST PRES. (2016-2017)	2.00	Director	$0	$0	$0
JOHN EVANS	PAST PRES. (2012-2013)	2.00	Director	$0	$0	$0
MITCH HART	PAST PRES. (2005-20069)	2.00	Director	$0	$0	$0
KELLEY PACKER	EXECUTIVE DIRECTOR	6.00	Officer	$0	$51,639	$200,522

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	$49,619	$26,296	$3,653	$23,323
2024	$110,582	$104,238	$15,449	$6,344
2023	$269,037	$298,942	$27,007	$-29,905
2022	$213,261	$251,641	$155,537	$-38,380