West Central Mountains Housing Trust Inc

Nonprofit profile at a glance

EIN
812614437
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
McCall, ID, USA
Phone
2086304642
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Reported finances

Revenue
$1,156,050
Expenses
$254,345
Assets
$3,683,282
Liabilities
$2,986,295

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Mary Nuckols (Vice President)
  • Kelly Hill (President)

People named in this filing

  • Jennifer Jones Campbell (Director)
  • Sherry Maupin (Board Member)
  • Kathryn Almberg (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The West Central Mountains Housing Trust Inc was formed to provide safe, decent and affordable workforce housing within the area known as the West Central Mountains in Idaho. The Corporation's main objective is to collaborate with all interested public and private parties to initiate coordinate and manage housing activities toward a goal of creating, managing, acquiring, selling or leasing quality, permanently affordable, sustainable housing for individuals and families.

What it reported doing in 2025

The Housing Trust is a private, non-profit organization dedicated to sustaining the West Central Mountains Region of Idaho, specifically Valley County and the Meadows Valley region of Adams County, community through the creation and preservation of affordable housing. Our volunteer board recognizes that affordable housing is the foundation of any community. As a "destination location" our community offers great four-season outdoor activities that include access to millions of acres of old-growth forests, both big and small Payette Lakes, Cascade Lake, two world class ski areas as well as numerous high mountain lakes and rivers.

Operating model

Revenue model
Grant-funded. 87% of the money available for current operations came from government grants.
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

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 90
  • Accountability: 49
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.5%; rating input score 23
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 44.4%; rating input score 44; 14th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 78%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 14.48; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.81; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 19.2% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 43.5% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 23.5% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $254K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 23/100.
  • Moderate — Accountability: Independent voting board scored 44/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.