College of Idaho 2nd Century Fund Trust A (EIN 943115589) - Form 990 Financial Analysis & Trantor Score

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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

1987

Legal Domicile

Principal Officer

Kyle Sales

Phone

2084595222

Tax Period

2024-07-01 to 2025-06-30

College of Idaho 2nd Century Fund Trust A, founded in 1987, is a small nonprofit in the Education sector that reported $513K in total revenue in fiscal year 2024. Revenue surged 123% from the prior year, signaling strong growth momentum. Expenses of $649K exceeded revenue, resulting in a 26% operating deficit.

Mission

A charitable educational trust that distributes its income to the College of 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 $0

Program Service Revenue $0

Investment Income $513,212

Other Revenue $0

TOTAL REVENUE $513,212

Expense Breakdown

Grants Paid $624,828

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $624,828

Other Expenses $24,137

TOTAL EXPENSES $648,965

Year-over-Year Comparison

	2024	2023	Change
Revenue	$513,212	$229,987	+1.2%
Expenses	$648,965	$662,930	0.0%
Net Income	$-135,753	$-432,943	-0.7%

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

$83,125

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jen Sampson	Chair	1.00	Director	$0	$0	$0
Ken Wagers	Trustee	0.50	Director	$0	$0	$0
Buck Harris	Trustee	0.50	Director	$0	$0	$0
Candy Dale	Trustee	0.50	Director	$0	$0	$0
Michael Pearson	Trustee	0.50	Director	$0	$0	$0
Rick Williams	Trustee	0.50	Director	$0	$0	$0
Kyle Sales	CFO	1.00	Officer	$0	$12,929	$83,125
Richard W Erne	Former VP Finance & Operations	1.00		$0	$11,267	$139,825

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	$513,212	$648,965	$11,948,091	$-135,753
2024	$229,987	$662,930	$11,353,097	$-432,943
2023	$365,977	$673,735	$10,889,386	$-307,758
2022	$353,008	$642,948	$10,633,519	$-289,940
2021	$324,092	$568,145	$12,798,612	$-244,053
2020	$376,466	$657,489	$10,448,629	$-281,023
2019	$196,246	$723,133	$10,992,575	$-526,887
2018	$441,431	$714,415	$11,215,049	$-272,984

College of Idaho 2nd Century Fund Trust A