Wafwa Species Restoration Foundation

Nonprofit profile at a glance

EIN
465570304
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Boise, ID, USA
Phone
7654044986
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Environmental Quality, Protection, and Beautification N.E.C.

Official website

Reported finances

Revenue
$6,414,478
Expenses
$1,445,032
Assets
$49,759,161
Liabilities
$105,432

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

Leadership & pay

28 people listed

Executive titles in this filing

  • TIM MCCOY (PRESIDENT)
  • J SHIRLEY (VICE-PRESIDENT)
  • DR ZACHARY LOWE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DR ZACHARY LOWE (EXECUTIVE DIRECTOR): $186,340 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 provide assistance to western association of fish and wildlife agencies (wafwa), the member states and fish wildlife agencies of wafwa, and othe rnatural resources support entities for a wide range of conservation projects and programs.

What it reported doing in 2024

Utilize range-wide conservation plans to preclude the need to list species under the endagered species act of 1973 and conserve species for future generations while facilitating continued and uninterrupted economic activity.

Operating model

Revenue model
Investment-supported. 73% of the money available for current operations came from recurring investment income.
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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 66
  • Accountability: 95
  • Sustainability: 95
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.3%; rating input score 31
  • Program expense ratio: 54.8%; rating input score 55
  • 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: Limited
  • 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: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 77.5%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 34.43; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0.6%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -24.1% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 31.3% of revenue deployed · 54.8% of spending went to programs
  • Governance: 23 of 23 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $792K in reported program spending
  • Leadership: top reported pay $186K · 28 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $133K reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.