Victim Offender Reconciliation Program Of Polk County INC (EIN 930873123) - 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

1983

Legal Domicile

Principal Officer

KEN BRAUN

Phone

5036233111

Tax Period

2024-07-01 to 2025-06-30

Victim Offender Reconciliation Program Of Polk County INC, founded in 1983, is a micro nonprofit that reported $63K in total revenue in fiscal year 2024. Revenue fell 70% from the prior year — a significant decline worth monitoring. Expenses of $114K exceeded revenue, resulting in a 81% operating deficit.

Mission

Assist offenders make things right for victims (negotiate restitution) and provide mediated dialogues to resolve conflict between groups or individuals in Polk County. Provide conflict resolution training for volunteers and others.

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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 $61,212

Program Service Revenue $0

Investment Income $1,861

Other Revenue $0

TOTAL REVENUE $63,073

Expense Breakdown

Grants Paid $0

Salaries & Benefits $88,280

Fundraising Expenses $2,000

Program Expenses $50,539

Other Expenses $26,089

TOTAL EXPENSES $114,369

Year-over-Year Comparison

	2024	2023	Change
Revenue	$63,073	$212,885	-0.7%
Expenses	$114,369	$110,106	+0.0%
Net Income	$-51,296	$102,779	-1.5%

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

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

$65,887

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ken Braun	Executive Director	40.0	Key Emp	$65,887	$0	$65,887
Tony James	President	0.5	Officer Director	$0	$0	$0
Lyle Mordhorst	Vice President	0.5	Officer Director	$0	$0	$0
Matthew Jarvis	Secretary	0.5	Officer Director	$0	$0	$0
Perry Lowe	Director	0.5	Director	$0	$0	$0
Heidi Mackay	Treasurer	0.5	Officer Director	$0	$0	$0
Jerry Moran	Director	0.5	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	$63,073	$114,369	$148,295	$-51,296
2024	No data	No data	No data	No data

Victim Offender Reconciliation Program Of Polk County INC