IDAHO CENTRAL SPOKANE VALLEY PERFORMING ARTS CENTER (EIN 861539637) - 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

2020

Legal Domicile

Principal Officer

YVONNE JOHNSON

Phone

5099812656

Tax Period

2024-09-01 to 2025-08-31

IDAHO CENTRAL SPOKANE VALLEY PERFORMING ARTS CENTER, founded in 2020, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $55K in total revenue in fiscal year 2024. Revenue fell 83% from the prior year — a significant decline worth monitoring. Expenses of $664K exceeded revenue, resulting in a 1112% operating deficit.

Mission

TO ENRICH, ENTERTAIN AND SERVE THE COMMUNITY IN A SAFE, PROFESSIONAL ENVIRONMENT.

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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 $56,526

Program Service Revenue $0

Investment Income $5,415

Other Revenue $-7,189

TOTAL REVENUE $54,752

Expense Breakdown

Grants Paid $0

Salaries & Benefits $313,763

Fundraising Expenses $33,540

Program Expenses $236,118

Other Expenses $350,002

TOTAL EXPENSES $663,765

Year-over-Year Comparison

	2024	2023	Change
Revenue	$54,752	$317,343	-0.8%
Expenses	$663,765	$500,457	+0.3%
Net Income	$-609,013	$-183,114	+2.3%

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

300

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	Role	Reportable Comp	Other Comp	Total
DANIEL HOFFMANN	VICE PRESIDENT	Officer Director	$0	$0	$0
RANDALL JOHNSON	DIRECTOR AT LARGE	Officer Director	$0	$0	$0
REV DR ARDYTH JOHNSON	DIRECTOR AT LARGE	Officer Director	$0	$0	$0
CHRISTINA LYNCH	PRESIDENT	Officer Director	$0	$0	$0
DAVID LYNCH	TREASURER/SECRETARY	Officer Director	$0	$0	$0
YVONNE AK JOHNSON	EX-OFFICIO BOARD CHAIR	Officer 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	$54,752	$663,765	$15,259,171	$-609,013
2024	$317,343	$500,457	$16,018,188	$-183,114
2023	$5,261,673	$465,395	$16,204,099	$4,796,278
2022	$7,848,605	$275,479	$8,385,853	$7,573,126
2021	$925,849	$130,324	$804,310	$795,525

IDAHO CENTRAL SPOKANE VALLEY PERFORMING ARTS CENTER