College of Western Idaho Foundatio… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2009

Legal Domicile

Principal Officer

Mark Arstein

Phone

2085623274

Tax Period

2024-07-01 to 2025-06-30

College of Western Idaho Foundation Inc, founded in 2009, is a mid-sized nonprofit in the Philanthropy & Grantmaking sector that reported $11.1M in total revenue in fiscal year 2024. Revenue surged 419% from the prior year, signaling strong growth momentum. The organization ran a surplus of $9.1M, a strong 82% operating margin.

Mission

The Foundation, an Internal Revenue Code ("Code") Section 501(c)(3) tax-exempt organization, supports the mission of the College through the development and creation of resources that will improve and (Continued on Schedule O)(Continued from Form 990, Part III, Line 1) advance the College, its programs, and students. The Foundation raises funds from individuals, companies, foundations, and organizations, and invests and manages gifts in accordance with donors' wishes.

Program Service Accomplishments

Program 1

Expenses: $1,630,731 Revenue: $122,388

The College of Western Idaho Foundation raised and managed Scholarship Funds, Program Support, and private resources for the College of Western Idaho Students and Programs which support the mission and priorities of the College. During the Fiscal year ending June 30, 2025, the Foundation provided scholarship support to the College of Western Idaho, who in turn provided scholarships to 595 students totaling $831,855. The Foundation also provided program support (department support $258,936 and facility support $539,940) totaling $798,876 to the College of Western Idaho.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $10,318,057

Program Service Revenue $122,388

Investment Income $753,404

Other Revenue $-68,303

TOTAL REVENUE $11,125,546

Expense Breakdown

Grants Paid $1,630,731

Salaries & Benefits $0

Fundraising Expenses $626

Program Expenses $1,630,731

Other Expenses $361,878

TOTAL EXPENSES $1,992,609

Year-over-Year Comparison

	2024	2023	Change
Revenue	$11,125,546	$2,144,422	+4.2%
Expenses	$1,992,609	$2,038,185	0.0%
Net Income	$9,132,937	$106,237	+85.0%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$194,117

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mike Pena	President	1.00	Officer Director	$0	$0	$0
Alison Patt	Vice President	1.00	Officer Director	$0	$0	$0
Greg Braun	Treasurer	1.00	Officer Director	$0	$0	$0
Ivan Castillo	Director	1.00	Director	$0	$0	$0
Todd Christensen	Director	1.00	Director	$0	$0	$0
Shawn Dammarell	Director	1.00	Director	$0	$0	$0
Rodney Emery	Director	1.00	Director	$0	$0	$0
Bert Glandon	Director	1.00	Director	$0	$0	$0
Bill Ilett	Director	1.00	Director	$0	$0	$0
George Iliff	Director	1.00	Director	$0	$0	$0
Ryan Martin	Director	1.00	Director	$0	$0	$0
Adam JL Minic	Director	1.00	Director	$0	$0	$0
Melissa Schultz	Director (Until Oct 2024)	1.00	Director	$0	$0	$0
William Nichols	Director (Until May 2025)	1.00	Director	$0	$0	$0
Brian King	Director	1.00	Director	$0	$0	$0
Estela Rosales	Director	1.00	Director	$0	$0	$0
Mick Wiskerchen	Director	1.00	Director	$0	$0	$0
Marle Hoff	Director (As of Feb 2025)	1.00	Director	$0	$0	$0
Dan Melvin	Director (As of Feb 2025)	1.00	Director	$0	$0	$0
Jose Nava	Director (As of Feb 2025)	1.00	Director	$0	$0	$0
Tayler Yett	Director (As of Feb 2025)	1.00	Director	$0	$0	$0
Mark Arstein Chief Development	Officer, Foundation	40.00	Officer	$159,120	$34,997	$194,117

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$11,125,546	$1,992,609	$16,505,007	$9,132,937
2024	$2,144,422	$2,038,185	$7,275,615	$106,237
2023	$1,325,913	$861,040	$6,710,949	$464,873
2022	$975,862	$771,855	$5,826,184	$204,007
2021	$985,577	$819,706	$6,409,056	$165,871
2020	$1,064,245	$561,528	$5,476,616	$502,717
2019	$691,740	$474,248	$4,923,279	$217,492
2018	$561,606	$498,758	$4,664,636	$62,848
2017	$599,868	$514,366	$4,649,479	$85,502

College of Western Idaho Foundation Inc