Leadership Idaho Agriculture

Nonprofit profile at a glance

EIN
943199109
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Meridian, ID, USA
Phone
2088880988
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Agricultural Programs

Reported finances

Revenue
$535,522
Expenses
$539,045
Assets
$609,857
Liabilities
$0

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

Leadership & pay

3 people listed

Highest reported compensation

  • RICHARD WAITLEY (EXECUTIVE DIR): $110,000 total reported compensation
  • KENDRA DUSTIN (DEVELOPMENT DIRECTOR): $85,000 total reported compensation

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

Overview

Mission

To educate and equip a network of leaders who advocate for idaho agriculture.

What it reported doing in 2024

Washington DC Experience is an opportunity offered to alumni to continue to build on the foundation that was established in the core program of LIA. This experience is a week-long immersion into the culture of our Nations Capital that gives participants a better understanding of government and National Agriculture Organizations. Participants have the opportunity to meet with the members of Idahos congressional delegation, gain a better understanding of national agricultural organizations, and tour various government agencies and landmarks. In 2025 we had a total of 16 participants in the Washington DC Experience

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 program spending has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 85
  • Accountability: 6
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.7%; rating input score 65
  • Program expense ratio: 62.3%; rating input score 62
  • Fundraising efficiency: $1.74 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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; 5th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.7%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 36.2%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 20.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 17% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 64.7% of revenue deployed · 62.3% of spending went to programs
  • Governance: 0 of 20 board members independent · 1 of 8 filing controls reported
  • Programs: 6 filed program accomplishments · $336K in reported program spending
  • Leadership: top reported pay $110K · 3 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2015 to 2024
  • 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.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.