Civic Intelligence

Yampa Valley Community Foundation

EIN 84-0794536 • 501(c)3 • Steamboat Springs, CO

Profile

The yampa valley community foundation leads transformational change throughout the yampa valley by engaging donors in purposeful philanthropy, empowering local nonprofit organizations, inspiring impactful grantmaking, and collaborating to build vibrant communities.the yampa valley community foundation has been serving moffat and routt counties since 1996.

PO Box 881869Steamboat Springs, CO 80488

www.yvcf.org

Siviq Scores

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

Liabilities / Assets

30th percentile

0.08x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.27x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

90th percentile

52%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$216,056

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

90th percentile

28%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

92%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$88,406,635

Up $19,544,855 (+28%) from 2023

Liabilities

Up

$7,336,071

Up $1,846,652 (+34%) from 2023

Net Assets

Up

$81,070,564

Up $17,698,203 (+28%) from 2023

Revenue

Up

$26,947,764

Up $12,902,432 (+92%) from 2023

Expenses

Up

$13,000,526

Up $5,687,661 (+78%) from 2023

Net Income

Up

$13,947,238

Up $7,214,771 (+107%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100M$50M$0Assets 2010: $7,285,218Liabilities 2010: $1,588,424Net Assets 2010: $5,696,7942010Assets 2011: $7,622,066Liabilities 2011: $1,467,107Net Assets 2011: $6,154,9592011Assets 2012: $9,052,088Liabilities 2012: $1,498,570Net Assets 2012: $7,553,5182012Assets 2013: $10,427,453Liabilities 2013: $1,788,387Net Assets 2013: $8,639,0662013Assets 2014: $13,180,414Liabilities 2014: $1,746,566Net Assets 2014: $11,433,8482014Assets 2015: $12,877,109Liabilities 2015: $1,153,275Net Assets 2015: $11,723,8342015Assets 2016: $13,925,315Liabilities 2016: $1,149,044Net Assets 2016: $12,776,2712016Assets 2017: $15,822,439Liabilities 2017: $1,216,294Net Assets 2017: $14,606,1452017Assets 2018: $16,083,592Liabilities 2018: $1,273,995Net Assets 2018: $14,809,5972018Assets 2019: $21,545,484Liabilities 2019: $1,790,010Net Assets 2019: $19,755,4742019Assets 2020: $28,809,492Liabilities 2020: $2,397,346Net Assets 2020: $26,412,1462020Assets 2021: $51,851,485Liabilities 2021: $3,747,553Net Assets 2021: $48,103,9322021Assets 2022: $55,256,930Liabilities 2022: $4,009,705Net Assets 2022: $51,247,2252022Assets 2023: $68,861,780Liabilities 2023: $5,489,419Net Assets 2023: $63,372,3612023Assets 2024: $88,406,635Liabilities 2024: $7,336,071Net Assets 2024: $81,070,5642024

Highlighted filing

2024

Assets$88,406,635
Liabilities$7,336,071
Net Assets$81,070,564

Operations Trend

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

$40M$30M$20M$10M$0Revenue 2010: $1,453,627Expenses 2010: $1,107,714Net Income 2010: $345,9132010Revenue 2011: $1,790,351Expenses 2011: $802,039Net Income 2011: $988,3122011Revenue 2012: $2,537,900Expenses 2012: $1,564,236Net Income 2012: $973,6642012Revenue 2013: $1,687,552Expenses 2013: $1,341,001Net Income 2013: $346,5512013Revenue 2014: $3,456,726Expenses 2014: $1,199,080Net Income 2014: $2,257,6462014Revenue 2015: $2,342,315Expenses 2015: $1,319,577Net Income 2015: $1,022,7382015Revenue 2016: $1,947,247Expenses 2016: $1,565,530Net Income 2016: $381,7172016Revenue 2017: $2,217,892Expenses 2017: $1,836,834Net Income 2017: $381,0582017Revenue 2018: $3,662,098Expenses 2018: $1,739,335Net Income 2018: $1,922,7632018Revenue 2019: $5,257,102Expenses 2019: $1,978,451Net Income 2019: $3,278,6512019Revenue 2020: $6,828,197Expenses 2020: $3,117,525Net Income 2020: $3,710,6722020Revenue 2021: $30,806,242Expenses 2021: $10,604,125Net Income 2021: $20,202,1172021Revenue 2022: $16,229,297Expenses 2022: $7,156,649Net Income 2022: $9,072,6482022Revenue 2023: $14,045,332Expenses 2023: $7,312,865Net Income 2023: $6,732,4672023Revenue 2024: $26,947,764Expenses 2024: $13,000,526Net Income 2024: $13,947,2382024

Highlighted filing

2024

Revenue$26,947,764
Expenses$13,000,526
Net Income$13,947,238

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$88.4$7.34$81.1$26.9$13.0$13.9
2023Summary only. Only limited summary data is available for this year.$68.9$5.49$63.4$14.0$7.31$6.73
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$55.3$4.01$51.2$16.2$7.16$9.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$51.9$3.75$48.1$30.8$10.6$20.2
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.8$2.40$26.4$6.83$3.12$3.71
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.5$1.79$19.8$5.26$1.98$3.28
2018Summary only. Only limited summary data is available for this year.$16.1$1.27$14.8$3.66$1.74$1.92
2017Summary only. Only limited summary data is available for this year.$15.8$1.22$14.6$2.22$1.84$0.38
2016Summary only. Only limited summary data is available for this year.$13.9$1.15$12.8$1.95$1.57$0.38
2015Summary only. Only limited summary data is available for this year.$12.9$1.15$11.7$2.34$1.32$1.02
2014Summary only. Only limited summary data is available for this year.$13.2$1.75$11.4$3.46$1.20$2.26
2013Summary only. Only limited summary data is available for this year.$10.4$1.79$8.64$1.69$1.34$0.35
2012Summary only. Only limited summary data is available for this year.$9.05$1.50$7.55$2.54$1.56$0.97
2011Summary only. Only limited summary data is available for this year.$7.62$1.47$6.15$1.79$0.80$0.99
2010Summary only. Only limited summary data is available for this year.$7.29$1.59$5.70$1.45$1.11$0.35
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 7, 2023
Return Version
2022v5.0
Gross Receipts
$50,877,159
Mission and Program Overview

Mission

The Foundations highest mission is to support a vibrant nonprofit community through the power of philanthropy. We take the lead to support innovative programs through our community grant cycle and work with passionate donors to achieve their philanthropic goals. The Yampa Valley Community Foundation has been serving Moffat and Routt Counties since 1996.

Yampa valley community foundation leads transformational change throughout the yampa valley by engaging donors in purposeful philanthropy, empowering local nonprofit organizations, inspiring impactful grantmaking, and collaborating to build vibrant communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$51,008,813$51,932,106▲ $923,293
Land, Buildings, and Equipment, Net$11,346$1,649,210▲ $1,637,864
Cash and Non-Interest-Bearing Accounts$600,780$972,689▲ $371,909
Accounts Receivable$10,090$558,932▲ $548,842
Savings and Temporary Cash Investments$214,887$138,424▼ $76,463
Prepaid Expenses and Deferred Charges$1,619$1,619→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$51,851,485$55,256,930▲ $3,405,445
Other Assets Total$3,950$3,950→ $0
Liabilities
Other Liabilities$3,713,409$3,960,163▲ $246,754
Accounts Payable and Accrued Expenses$34,144$49,542▲ $15,398
Total Liabilities$3,747,553$4,009,705▲ $262,152
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$38,946,611$40,716,807▲ $1,770,196
Net Assets With Donor Restrictions$9,157,321$10,530,418▲ $1,373,097
Total Net Assets Fund Balance$48,103,932$51,247,225▲ $3,143,293
Total Liabilities and Net Assets / Fund Balance$51,851,485$55,256,930▲ $3,405,445

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$844,210--
Land$805,000--
Equipment-$45,512-
Leasehold Improvements-$91,619-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$8,906,788$397,770▼ $1,613,830-$7,487,142
2021$5,550,856$2,851,652▲ $918,249-$8,906,788
2020$3,412,654$1,575,491▲ $746,525-$5,550,856
2019$1,985,103$1,082,622▲ $430,064-$3,412,654
2018$2,164,869$200▼ $134,351-$1,985,103
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Timothy WohlgenantExecutive DirecFT$190,291$190,291

Board Members and Trustees

NameTitle
Gordon HattersleyChair.
David FosterPast Chair
Barbara WinternitzDirector
Carol AthaDirector
Corey PeckDirector
Debra ConroyDirector
Gillian MorrisDirector
Harry MurrayDirector
Jeff MerageDirector
Jennifer HamannDirector
Kelly LandersDirector
Lori LivingstonDirector
Pj WhartonDirector
Rob PerlmanDirector
Rob RaceDirector
Jim BronnerEmeritus
Paula Cooper BlackEmeritus
Tara WeaverSecty/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,423,350
Program Service Revenue
$333,679
Investment Income
$-1,527,732
Other Revenue
$0
All Other Contributions
$17,237,029
Change in Net Assets
$9,072,648

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded18$1,547,838Public Exchange
Real Estate Other1$805,000Appraisal
Total Noncash Contributions19$2,352,838-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,232,859
Revenue Not Reported on Financial Statements
$-3,562
Revenue Not Reported on Form 990
$-6,659,140
Other Revenue Adjustments
$-3,562
Total Revenue per Audited Statements
$9,573,719
Total Revenue per Form 990
$16,229,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$6,277,518
Salaries, Compensation, and Employee Benefits$591,584
Other Expenses$287,547
Total Fundraising Expense$64,596
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$5,908,926--$5,908,926
Grants to Domestic Individuals$368,592--$368,592
Other Salaries and Wages$141,928$117,381$30,870$290,179
Current Officers, Directors, Trustees, and Key Employees$76,116$95,146$19,029$190,291
Payroll Taxes$26,088$25,428$5,970$57,486
Occupancy-$53,822-$53,822
Other Employee Benefits$24,338$23,721$5,569$53,628
Fees for Services Management-$32,859-$32,859
All Other Expenses-$13,031$3,158$16,189
Other Expenses$7,903$5,725-$13,628
Office Expenses-$13,135-$13,135
Advertising$9,192--$9,192
Fees for Services Accounting-$8,700-$8,700
Insurance-$3,286-$3,286
Fees for Services Legal-$550-$550
Total Functional Expenses$6,673,960$418,093$64,596$7,156,649

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,156,649
Expenses per Audited Statements$7,086,577
Total Expenses per Audited Statements$7,086,577
Expenses Not Reported on Financial Statements$70,072
Other Expense Adjustments$70,072
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
See Schedule AttachedSee Schedule, CO--$5,908,926
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Assets Held for Others$3,907,307
Funds Held as Fiscal Agent$52,856
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Pj wharton and rob perlman: business relationship

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

Form 990 is reviewed by the Treasurer and presented to the board of directors for final review to ensure the return is accurate.

Form 990, Part VI, Section B, Line 12C

Review of potential conflicts done on an ongoing basis. Conflict of interest policies cover board of directors, officers, employees, committee members and volunteers. Determinations of conflict of interest are made at the next higher level of authority. Conflict of interest determinations at the board of director level is made by remaining board members. Policy restricts individuals with a conflict from participating in deliberations and decision making.

Form 990, Part VI, Section B, Line 15A

THE SALARY OF THE EXECUTIVE DIRECTOR IS RECOMMENDED BY THE EXECUTIVE COMMITTEE ANDAPPROVED BY THE BOARD OF TRUSTEES. COMPENSATION COMMITTEE aka EXECUTIVE COMMITTEE REVIEWS SALARY SURVEYS AND OTHER COMPARABLE COMPENSATION OF SIMILAR ORGANIZATIONS AND POSITIONS.

Form 990, Part VI, Section C, Line 19

Copies of documents are provided to the requesting party and are available on the Foundations website at www.yvcf.org

Filing and Contact Details

Filer

Filer Name
Yampa Valley Community Foundation
EIN
84-0794536
Phone
9708798632
Address
PO BOX 881869, STEAMBOAT SPRINGS, CO 80488

Signing Officer

Name
Timothy Wohlgenant
Title
Executive Director
Signed
2023-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Wohlgenant
Formed
1996
Legal Domicile
Co
Voting Board Members
18
Independent Board Members
18
Employees
6
Volunteers
50

Preparer

Firm
Emerald Mountain Tax & Consulting
Address
330 South Lincoln Ave Ste 101, STEAMBOAT SPRINGS, CO 80487
Preparer
Greg Henion
Phone
9708791787
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Disbursements from fiscal agent accounts = $5383

Form 990, Part XI, Line 9

Reclassification of agency funds to unrestricted net assets = $656151

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Funds are designated to support education, recreation and other non profit organizations.

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Program exp netted on financial stmt $68251 disbursements from fiscal agent accounts $1821

Raw XML AppendixShowing 400 of 742 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.

Path#Value
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IRS990/ActivityOrMissionDesc0YAMPA VALLEY COMMUNITY FOUNDATION LEADS TRANSFORMATIONAL CHANGE THROUGHOUT THE YAMPA VALLEY BY ENGAGING DONORS IN PURPOSEFUL PHILANTHROPY, EMPOWERING LOCAL NONPROFIT ORGANIZATIONS, INSPIRING IMPACTFUL GRANTMAKING, AND COLLABORATING TO BUILD VIBRANT COMMUNITIES.
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IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE FOUNDATION DEVELOPS ANNUAL AND GROWING FUNDS TO SUPPORT ORGANIZATIONS AND PROGRAMS IN ROUTT AND MOFFAT COUNTIES.1. THROUGH OUR ANNUAL GRANT CYCLE, OVER $531,000 WAS GRANTED OUT TO 74 NONPROFITS.2. OVER $358,000 IN SCHOLARSHIPS WERE GRANTED. A 14% INCREASE OVER LAST YEAR.3. IN TOTAL, $6.28 MILLION WAS GRANTED OUT TO 260 NONPROFIT ORGANIZATIONS IN 965 GRANTS THROUGH FUNDS MANAGED BY THE FOUNDATION.4. THE FOUNDATIONS' PASSPORT CLUB, THROUGH OUR PARTNERSHIP WITH THE STEAMBOAT SKI & RESORT CORPORATION HAS GENERATED OVER 9 MILLION DOLLARS. THESE CONTRIBUTIONS HAVE PROVIDED GRANTS AND SCHOLARSHIPS INTO THE COMMUNITY AND SUPPORTED THE OPERATIONS OF THE FOUNDATION FOR OVER 26 YEARS.
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