Friends of the Sawtooth National Forest Avalanche Center Inc

Nonprofit profile at a glance

EIN
453620186
IRS 990 coverage
2020–2023
Forms available
Form 990 2023, Form 990-EZ 2019
Location
Ketchum, ID, USA
Phone
2087203242
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$322,118
Expenses
$263,591
Assets
$399,462
Liabilities
$260

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • RYAN GUESS (PRESIDENT)

People named in this filing

  • STEVE BUTLER (DIRECTOR)
  • TRAVIS VANDENBURGH (VICE PRES/DI)
  • MEGAN STEVENSON (TREASURER/DI)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our organization, friends of the sawtooth national forest avalanche center supports the snfac and promotes life-saving avalanche education and outreach throughout southern and central Idaho. We do this by providing direct financial support to the sawtooth national forest avalanche center and by providing free and low cost avalanche education to the general public.

What it reported doing in 2023

Avalanche center program: the 108,200 provided to the sawtooth avalanche center supported the production and distribution of daily avalanche forecasting, a critical public safety service for the community. Funds were allocated to meet specific operational needs of the forecasters, ensuring they had essential resources to perform their jobs safely and efficiently. This included equipment, technology, and support necessary for on-the-ground observations, data analysis, and timely communication of avalanche risks, all of which help safeguard local residents and outdoor enthusiasts during the winter season. Education program: the 27,120 allocated to the education program funded classroom and field-based avalanche safety courses, educational talks, and workshops. These funds covered expenses for classroom materials, safety products, and pay for qualified avalanche professionals who led both formal classes and informal presentations, aiming to increase public awareness and safety in avalanche-prone areas. Through this program, friends of the sawtooth avalanche center provided critical avalanche education to community members, empowering them with the knowledge and skills to make safer decisions in the backcountry. Marketing program: marketing expenses were allocated to raise community awareness about both our educational classes and the daily avalanche forecasts, with a focus on enhancing public safety and promoting avalanche risk awareness. Through targeted outreach, friends of the sawtooth avalanche center informed local residents and visitors about the resources available to help them make safe choices in avalanche-prone areas. This effort aimed to increase participation in avalanche education programs and to ensure that daily forecasts reached a broad audience across our cities and surrounding recreational areas.

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 12
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.8%; rating input score 49
  • Program expense ratio: 60.3%; rating input score 60
  • Fundraising efficiency: $25.25 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.2%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.52; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -4.4% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 48.8% of revenue deployed · 60.3% of spending went to programs
  • Governance: 0 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $159K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.