University of Idaho Foundation

Legal name: University of Idaho Foundation Inc

Nonprofit profile at a glance

EIN
237098404
IRS 990 coverage
2020–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2017
Location
Moscow, ID, USA
Phone
208-885-4000
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$61,212,791
Expenses
$48,791,581
Assets
$565,089,456
Liabilities
$28,563,762

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

Leadership & pay

35 people listed

Executive titles in this filing

  • Benjamin McLuen (Chief Executive Officer)
  • Christian Elsberry (Vice President, Foundation Services)
  • Jen Root (Vice President, Development)

Highest reported compensation

  • Benjamin McLuen (Chief Executive Officer): $330,000 total reported compensation
  • Linda Campos Chief Financial (Officer (As of Aug '24)): $249,219 total reported compensation
  • Jen Root (Vice President, Development): $237,838 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 mission of the University of Idaho Foundation, Inc. is to inspire, manage, and distribute private support to enhance the excellence of the University of Idaho.

What it reported doing in 2024

Alumni Support: The Foundation supports Alumni Programs through its Office of Alumni Relations, which are designed to build and sustain meaningful relationships between the University and its alumni. These programs foster engagement through events, outreach, and volunteer opportunities that strengthen alumni connections to the University and its mission. During the year the Office of Alumni Relations sponsored 144 events, supported by approximately 89 volunteers, to provide engagement and connections with over 8,193 alumni and donors. Through these efforts, the Foundation builds alumni connections, develops volunteer leadership and promotes philanthropic support aligned with institutional priorities.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 63
  • Accountability: 100
  • Sustainability: 82
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.3%; rating input score 95
  • Program expense ratio: 93%; rating input score 93
  • Fundraising efficiency: $126.64 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th 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: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 53rd 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; 77th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 20.3%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 11.58; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 95.3% of revenue deployed · 93% of spending went to programs
  • Governance: 19 of 19 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $45.4M in reported program spending
  • Leadership: top reported pay $330K · 35 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $894K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 4 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: Foreign activity oversight scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.