Casper College Foundation

Nonprofit profile at a glance

EIN
836003050
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Casper, WY, USA
Phone
3072682215
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$10,833,796
Expenses
$4,825,664
Assets
$158,994,409
Liabilities
$34,029,367

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • DENISE BRESSLER (FORMER EXECUTIVE DIRECTOR)
  • MORGAN POLONCIC (EXECUTIVE DIRECTOR)
  • CRAIG VALDEZ (PRESIDENT)
  • KENDALL BRYCE (VICE PRESIDENT)

Highest reported compensation

  • BRANDON KOSINE (MEMBER): $228,445 total reported compensation
  • LYNNDE COLLING (SECRETARY/TREASURER): $179,432 total reported compensation
  • DENISE BRESSLER (FORMER EXECUTIVE DIRECTOR): $164,421 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Casper college foundation provides a legal, non-profit corporation through which benefactors can support casper college.

What it reported doing in 2024

Support for other educational programs through casper college.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 79
  • Accountability: 94
  • Sustainability: 87
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.2%; rating input score 41
  • Program expense ratio: 62.5%; rating input score 62
  • Fundraising efficiency: $15.99 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.5%; rating input score 90; 23rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 55.5%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 32.95; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 41.2% of revenue deployed · 62.5% of spending went to programs
  • Governance: 19 of 21 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $3M in reported program spending
  • Leadership: top reported pay $228K · 23 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.