Western Governors' Foundation

Legal name: Western Governors Foundation

Nonprofit profile at a glance

EIN
742368923
IRS 990 coverage
2022–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Denver, CO, US
Phone
303-906-5897
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Private Grantmaking Foundations

Official website

Reported finances

Revenue
$206,350
Expenses
$139,630
Assets
$607,168
Liabilities
$28,067

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JAMES OGSBURY (PRESIDENT)

Highest reported compensation

  • JAMES OGSBURY (PRESIDENT): $78,222 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 Western Governors’ Foundation is dedicated to identifying, encouraging, and promoting the effective exercise of leadership by young adults across the West.

What it reported doing in 2024

WGF announced the launch of the "Western Governors' Leadership Institute" (WGLI) in June 2021. WGLI is designed to recognize and reward the effective exercise of leadership across the West and promote its development. One young adult per member state will be chosen per year to attend a leadership forum.

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 revenue comfortably covers expenses. 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: 25
  • Transparency & Controls: 92
  • Accountability: 26
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.5%; rating input score 24
  • Program expense ratio: 34.7%; rating input score 35
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 32.3%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 4.35; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 56%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -44.6% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 69th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 20 operating locations identified
  • Where the money goes: 23.5% of revenue deployed · 34.7% of spending went to programs
  • Governance: 0 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $48K in reported program spending
  • Leadership: top reported pay $78K · 7 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 24/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.