Idaho Heritage Trust Incorporated

Nonprofit profile at a glance

EIN
943100042
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Boise, ID, USA
Phone
2085792382
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$6,001,200
Expenses
$652,628
Assets
$21,910,219
Liabilities
$1,185,387

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • DONNA WOOLSTON (PRESIDENT/GO)

Highest reported compensation

  • KATHERINE KIRK (EXECUTIVE DI): $105,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To protect and interpret a legacy of important historical and cultural resources in the state of Idaho for present and future generations. To maintain a close and continuous working relationship with the officials of the state of Idaho, its various agencies and political subdivisions and the citizens throughout Idaho who have common interests in protecting the legacy of Idaho and her history for the enjoyment and education of future generations. To advance the appreciation of Idaho's historical and cultural resources through education, protection and restoration of resources. Preserve the historic fabric of Idaho for our state's bicentennial in 2090 through a program of grants and technical, architectural, engineering and conservation advice. Have provided grants and technical assistance in every county and region of Idaho. Awarded more than 66% of grants to communities of 5,000 or less population.

What it reported doing in 2025

Grants to organizations for historic preservation and the development of historic preservation projects. Preserving the historic fabric of Idaho through a program of grants and technical, architectural, engineering and conservation assistance and advice to every region of Idaho.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 87
  • Accountability: 94
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.5%; rating input score 62
  • Program expense ratio: 73.2%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97.8%; rating input score 98; 39th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 89.1%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 33.57; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 17.1% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 61.5% of revenue deployed · 73.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $478K in reported program spending
  • Leadership: top reported pay $105K · 11 people listed
  • Consistency: 27 of 29 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 18 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.

  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.