INSTITUTE OF COGNITIVE THERAPY INC (EIN 870685835) - 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

2012

Legal Domicile

Principal Officer

HEIDI RIDDLE

Phone

8018599238

Tax Period

2025-01-01 to 2025-12-31

INSTITUTE OF COGNITIVE THERAPY INC, founded in 2012, is a small nonprofit in the Human Services sector that reported $223K in total revenue in fiscal year 2025. Revenue decreased 17% compared to the prior year. Expenses of $264K exceeded revenue, resulting in a 18% operating deficit.

Mission

RESPOND TO NEEDS OF VARIOUS UTAH JUDICIA, TRAIN THE JUDICIAL BRANCHES, GRADUATE STUDENTS, LICENSED THERAPIST AND ADMINISTRATIVE BRANCH EMPLOYEES IN MATTERS RELATING TO JUDICIA.

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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 $223,441

Investment Income $0

Other Revenue $0

TOTAL REVENUE $223,441

Expense Breakdown

Grants Paid $0

Salaries & Benefits $217,485

Fundraising Expenses $0

Program Expenses $263,854

Other Expenses $46,369

TOTAL EXPENSES $263,854

Year-over-Year Comparison

	2025	2024	Change
Revenue	$223,441	$267,976	-0.2%
Expenses	$263,854	$322,772	-0.2%
Net Income	$-40,413	$-54,796	-0.3%

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

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
SHANA HUBBS	EMPLOYEE	N/A	Director	$0	$0	$0
HEIDI RIDDLE	DIRECTOR	N/A	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	$223,441	$263,854	$24,083	$-40,413
2024	No data	No data	No data	No data
2023	$267,556	$238,841	$125,648	$28,715
2022	$215,773	$193,171	$95,982	$22,602
2021	$209,756	$172,596	$73,345	$37,160
2019	$228,515	$186,215	$56,942	$42,300

INSTITUTE OF COGNITIVE THERAPY INC