League of Idaho Cities Inc

Nonprofit profile at a glance

EIN
820508308
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Boise, ID, USA
Phone
2082468198
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$49,619
Expenses
$26,296
Assets
$3,653
Liabilities
$750

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

Leadership & pay

25 people listed

Executive titles in this filing

  • REBECCA CASPER (PRESIDENT)
  • ARTHUR BETTGE (1ST VICE PRESIDENT)
  • ROBERT SIMISON (2ND VICE PRESIDENT)
  • CASEY ANDERSEN (3RD VICE PRESIDENT)
  • KELLEY PACKER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KELLEY PACKER (EXECUTIVE DIRECTOR): $200,522 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 work with community stakeholders to advance the interests of Idaho citizens through strengthening the capacity of Idaho cities.

What it reported doing in 2024

Readers becoming leaders: readers becoming leaders encourages literacy and civic engagement in third graders across Idaho through one-day events. These events include local elected officials reading from the lic produced book "friend city and working with students through the accompanying workbook. The events also include coordinating with municipal services to have different city departments, such as first responders and waste disposal, bring their trucks for students to interact with and ask questions. In 2024, rbl served over 750 students across all seven of lic's Idaho districts.

Operating model

Revenue model
Donor-supported. 100% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 70
  • Accountability: 74
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.3%; rating input score 42
  • Program expense ratio: 79.8%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 47%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 196.4%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -52.7% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -40.4% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -92.7% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 42.3% of revenue deployed · 79.8% of spending went to programs
  • Governance: 24 of 24 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $21K in reported program spending
  • Leadership: top reported pay $201K · 25 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.