Lewis-clark State College Foundation Inc

Nonprofit profile at a glance

EIN
820396878
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Lewiston, ID, USA
Phone
2087922353
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Undergraduate College (4-year)

Reported finances

Revenue
$3,676,515
Expenses
$2,511,285
Assets
$21,859,567
Liabilities
$282,304

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

Leadership & pay

25 people listed

Executive titles in this filing

  • Jennie Jones-Hall (Executive Director)
  • Robert Clifford (President)
  • Becca Dugger (Vice President)

Highest reported compensation

  • Jennie Jones-Hall (Executive Director): $82,962 total reported compensation
  • Cindy Patterson (Treasurer): $36,394 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 Lewis-Clark State College Foundation raises money through donations to fund scholarships and other support of Lewis-Clark State College a 4 year public institution in Lewiston Idaho.

What it reported doing in 2024

The primary mission of the Lewis-Clark State College Foundation is to promote access excellence and relevance in higher education through the support of Lewis-Clark State College. The vision of the LC State College Foundation is to build an endowment that supports increasing enrollment through scholarships and work to enhance student development by supporting faculty and program excellence through donor stewardship. These expenses are designated or undesignated gifts used for annual and endowed scholarships. Expenses from endowed scholarships reflect the foundation endowment spending policy.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 94
  • Accountability: 82
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.3%; rating input score 78
  • Program expense ratio: 80.7%; rating input score 81
  • Fundraising efficiency: Limited

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: 99.7%; rating input score 100; 40th 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: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 31.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 8.7; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 78.3% of revenue deployed · 80.7% of spending went to programs
  • Governance: 23 of 23 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $83K · 25 people listed
  • Consistency: 43 of 43 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.