WESTERN DAKOTA VOCATIONAL TECHNICAL FOUNDATION INC (EIN 460340050) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Principal Officer

ANDREW KAPELEWSKI

Phone

6057182400

Tax Period

2024-07-01 to 2025-06-30

WESTERN DAKOTA VOCATIONAL TECHNICAL FOUNDATION INC, founded in 1976, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2017. Expenses of $1.2M left a modest 3% surplus.

Mission

TO PROMOTE, ASSIST, AND EXTEND FINANCIAL SUPPORT TO WESTERN DAKOTA TECHNICAL COLLEGE.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,489,567

Program Service Revenue $0

Investment Income $42,766

Other Revenue $95,600

TOTAL REVENUE $2,627,933

Expense Breakdown

Grants Paid $2,363,679

Salaries & Benefits $0

Fundraising Expenses $27,575

Program Expenses $2,363,679

Other Expenses $89,051

TOTAL EXPENSES $2,452,730

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,627,933	$2,078,745	+0.3%
Expenses	$2,452,730	$2,283,209	+0.1%
Net Income	$175,203	$-204,464	-1.9%

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

$70,829

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JONATHAN MCCOY	CHAIR	5.00	Officer Director	$0	$0	$0
JORDAN COOK	VICE CHAIR	1.00	Officer Director	$0	$0	$0
DARYL MECHAM	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
KYLER CARDA	DIRECTOR	1.00	Director	$0	$0	$0
CATHY BRADLEY	DIRECTOR	1.00	Director	$0	$0	$0
TENISE CHAPMAN	DIRECTOR	1.00	Director	$0	$0	$0
KYLIE TUCKER	DIRECTOR	1.00	Director	$0	$0	$0
SARAH BLENNER	DIRECTOR	1.00	Director	$0	$0	$0
ERIC KELDERMAN	DIRECTOR	1.00	Director	$0	$0	$0
DAVE VIALL	DIRECTOR	1.00	Director	$0	$0	$0
ANDREW KAPELEWSKI	DIRECTOR OF FOUNDATION DEVELOPMENT	40.00	Officer	$0	$9,780	$70,829

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	$2,627,933	$2,452,730	$1,517,488	$175,203
2024	$2,078,745	$2,283,209	$1,283,122	$-204,464
2023	$2,049,994	$1,979,385	$1,444,400	$70,609
2022	$2,086,609	$2,052,086	$1,341,188	$34,523
2021	$1,260,713	$1,319,300	$1,360,257	$-58,587
2020	$1,720,833	$1,660,099	$1,361,566	$60,734
2019	$1,745,633	$1,202,132	$1,290,066	$543,501
2018	$1,247,244	$1,209,764	$747,515	$37,480

WESTERN DAKOTA VOCATIONAL TECHNICAL FOUNDATION INC