Idaho Humanities Council Inc

Nonprofit profile at a glance

EIN
820315902
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Boise, ID, USA
Phone
2083455346
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Humanities Organizations

Official website

Reported finances

Revenue
$985,788
Expenses
$988,448
Assets
$2,794,312
Liabilities
$107,619

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

Leadership & pay

19 people listed

Executive titles in this filing

  • DAVID PETTYJOHN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAVID PETTYJOHN (EXECUTIVE DIRECTOR): $139,868 total reported compensation

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

Overview

Mission

The purpose of the council is to empower individuals and groups to improve their communities through active engagement in the humanities.

What it reported doing in 2024

The council promotes the greater understanding of, appreciation for, and involvement in the humanities through various programs and funding to organizations in the state 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 75% for direct work, and 25% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.8%; rating input score 65
  • Program expense ratio: 59.7%; rating input score 60
  • Fundraising efficiency: $24.97 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 24%; rating input score 24; 26th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.3%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 2.83; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 64.8% of revenue deployed · 59.7% of spending went to programs
  • Governance: 18 of 18 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $590K in reported program spending
  • Leadership: top reported pay $140K · 19 people listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 5 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.

  • High — Transparency & Controls: Grant itemization coverage scored 24/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.