Civic Intelligence

Western Governors Foundation

EIN 74-2368923 • 501(c)3 • Denver, CO

Profile

Support research of western policy issues

1700 Broadway Suite 500Denver, CO 80290

www.westgov.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.05x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.14x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

80th percentile

25%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

23rd percentile

-11%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Assets

Up

$607,168

Up $26,782 (+4.6%) from 2024

Liabilities

Down

$28,067

Down $39,938 (-59%) from 2024

Net Assets

Up

$579,101

Up $66,720 (+13%) from 2024

Revenue

Down

$206,350

Down $95,350 (-32%) from 2024

Expenses

Up

$139,630

Up $24,601 (+21%) from 2024

Net Income

Down

$66,720

Down $119,951 (-64%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $116,194Liabilities 2010: $50,000Net Assets 2010: $66,1942010Assets 2011: $66,224Liabilities 2011: $02011Assets 2012: $91,243Liabilities 2012: $25,000Net Assets 2012: $66,2432012Assets 2013: $141,256Liabilities 2013: $75,000Net Assets 2013: $66,2562013Assets 2014: $66,266Net Assets 2014: $66,2662014Assets 2015: $64,888Liabilities 2015: $02015Assets 2016: $65,750Liabilities 2016: $02016Assets 2017: $74,305Liabilities 2017: $9,530Net Assets 2017: $64,7752017Assets 2018: $43,337Liabilities 2018: $9,1052018Assets 2019: $23,878Liabilities 2019: $02019Assets 2020: $53,182Liabilities 2020: $02020Assets 2021: $66,924Liabilities 2021: $02021Assets 2022: $220,821Liabilities 2022: $0Net Assets 2022: $220,8212022Assets 2023: $389,309Liabilities 2023: $63,599Net Assets 2023: $325,7102023Assets 2024: $580,386Liabilities 2024: $68,005Net Assets 2024: $512,3812024Assets 2025: $607,168Liabilities 2025: $28,067Net Assets 2025: $579,1012025

Highlighted filing

2025

Assets$607,168
Liabilities$28,067
Net Assets$579,101

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $100,044Expenses 2010: $100,000Net Income 2010: $442010Revenue 2011: $156,483Expenses 2011: $156,453Net Income 2011: $302011Revenue 2012: $125,018Expenses 2012: $125,000Net Income 2012: $182012Revenue 2013: $75,013Expenses 2013: $75,000Net Income 2013: $132013Revenue 2014: $102014Revenue 2015: $7Expenses 2015: $1,385Net Income 2015: -$1,3782015Revenue 2016: $25,006Expenses 2016: $24,144Net Income 2016: $8622016Revenue 2017: $20,000Expenses 2017: $11,005Net Income 2017: $8,9952017Revenue 2018: $25,221Expenses 2018: $35,764Net Income 2018: -$10,5432018Revenue 2019: $15,020Expenses 2019: $25,374Net Income 2019: -$10,3542019Revenue 2020: $35,021Expenses 2020: $5,717Net Income 2020: $29,3042020Revenue 2021: $25,000Expenses 2021: $11,258Net Income 2021: $13,7422021Revenue 2022: $160,500Expenses 2022: $6,603Net Income 2022: $153,8972022Revenue 2023: $260,000Expenses 2023: $145,486Net Income 2023: $114,5142023Revenue 2024: $301,700Expenses 2024: $115,029Net Income 2024: $186,6712024Revenue 2025: $206,350Expenses 2025: $139,630Net Income 2025: $66,7202025

Highlighted filing

2025

Revenue$206,350
Expenses$139,630
Net Income$66,720

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.07$0.28$5.79$2.06$1.40$0.67
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.80$0.68$5.12$3.02$1.15$1.87
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$0.64$3.26$2.60$1.45$1.15
2022Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$1.61$0.07$1.54
2021Summary only. Only limited summary data is available for this year.$0.67$0.00$0.25$0.11$0.14
2020Summary only. Only limited summary data is available for this year.$0.53$0.00$0.35$0.06$0.29
2019Summary only. Only limited summary data is available for this year.$0.24$0.00$0.15$0.25$0.10
2018Summary only. Only limited summary data is available for this year.$0.43$0.09$0.25$0.36$0.11
2017Summary only. Only limited summary data is available for this year.$0.74$0.10$0.65$0.20$0.11$0.09
2016Summary only. Only limited summary data is available for this year.$0.66$0.00$0.25$0.24$0.01
2015Summary only. Only limited summary data is available for this year.$0.65$0.00$0.00$0.01$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.66$0.00
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.75$0.66$0.75$0.75$0.00
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.25$0.66$1.25$1.25$0.00
2011Summary only. Only limited summary data is available for this year.$0.66$0.00$1.56$1.56$0.00
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.50$0.66$1.00$1.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 18, 2026
Return Version
2024v5.0
Gross Receipts
$206,350
Mission and Program Overview

Mission

Support research of western policy issues

The Western Governors' Foundation is the philanthropic arm of the Western Governors' Association. Focusing on youth leadership and the arts, the foundation is committed to building upon the legacy of the Western Governors' through charitable works in our region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$575,289$597,168▲ $21,879
Accounts Receivable$5,097$10,000▲ $4,903
Total Assets$580,386$607,168▲ $26,782
Liabilities
Accounts Payable and Accrued Expenses$68,005$28,067▼ $39,938
Total Liabilities$68,005$28,067▼ $39,938
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$512,381$579,101▲ $66,720
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$512,381$579,101▲ $66,720
Total Liabilities and Net Assets / Fund Balance$580,386$607,168▲ $26,782
Compensation and Service Providers

Employees

NameTitleBaseTotal
James OgsburyPresident$78,222$78,222

Board Members and Trustees

NameTitle
Brian SandovalVice Chairman of the Board of Directors
Governor David IgeMember - Board of Directors
Governor Michelle Lujan GrishamMember - Board of Directors
Matt MeadMember - Board of Directors
Scott PulsipherMember - Board of Directors
Steve BullockMember - Board of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$206,350
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$206,350
Change in Net Assets
$66,720
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$78,222
Other Expenses$61,408
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$0$78,222$0$78,222
Conferences and Meetings$37,018$3,789-$40,807
Office Expenses$8,215$5,637-$13,852
Advertising$1,948$2,456$0$4,404
Travel$914$682-$1,596
Information Technology$400$349-$749
Total Functional Expenses$48,495$91,135$0$139,630
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Day to day operations for the Foundation are performed by the President of the Foundation. The President is elected by the board of directors.

Form 990, Part VI, Section A, Line 7A

The board members of the support organization, Western Governors' Association, elects the members who sit on the board of the Western Governors' Foundation.

Form 990, Part VI, Section A, Line 7B

To amend any bylaws to the Foundation, the board of the Western Governors' Association has to vote and approve any changes.

Form 990, Part VI, Section A, Line 8B

There were no committees to the board

Form 990, Part VI, Section A, Line 9

The board of directors does not work at the organizations principal location but can be reached via management.

Form 990, Part VI, Section B, Line 11B

Form 990 is completed by management without input from the board.

Form 990, Part VI, Section B, Line 15

Compensation of foundation staff equal an amount recommended by the WGF board of directors unless the WGA board of directors directs otherwise.

Form 990, Part VI, Section C, Line 18

All of the listed documents were available to the public upon request.

Form 990, Part VI, Section C, Line 19

All of the listed documents were available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Western Governors Foundation
EIN
74-2368923
Phone
3036239378
Address
1700 BROADWAY SUITE 500, DENVER, CO 80290

Signing Officer

Name
Amy Layton
Title
Senior Accountant
Phone
3036239378
Signed
2026-02-18

Organization Details

Principal Officer
Amy Layton
Formed
1984
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
0
Raw XML AppendixShowing 400 of 517 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0The Western Governors' Foundation is the philanthropic arm of the Western Governors' Association. Focusing on youth leadership and the arts, the foundation is committed to building upon the legacy of Western Governors through charitable works in our region.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0579101
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IRS990/NetUnrlzdGainsLossesInvstAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0579101
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05637
IRS990/OfficeExpensesGrp/ProgramServicesAmt08215
IRS990/OfficeExpensesGrp/TotalAmt013852
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Amy Layton
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0WGF 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.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
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IRS990/ProgSrvcAccomActy3Grp/Desc0N/A
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IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
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IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The organization is determined to have status as a 509(a)(3).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part IV, Section A, Line 2
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0WESTERN GOVERNORS' ASSOCIATION
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IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Day to day operations for the Foundation are performed by the President of the Foundation. The President is elected by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board members of the support organization, Western Governors' Association, elects the members who sit on the board of the Western Governors' Foundation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2To amend any bylaws to the Foundation, the board of the Western Governors' Association has to vote and approve any changes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There were no committees to the board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board of directors does not work at the organizations principal location but can be reached via management.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 is completed by management without input from the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Compensation of foundation staff equal an amount recommended by the WGF board of directors unless the WGA board of directors directs otherwise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7All of the listed documents were available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8All of the listed documents were available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 8b

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