WILLISTON STATE COLLEGE FOUNDATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- WILLISTON STATE COLLEGE FOUNDATION (EIN 45-6012226)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-30
- IRS object ID
- 202431219349302503
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-30T15:36:04-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450310328 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRADY MARTZ & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 848 | AddressLine1Txt |
| City | MINOT | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 587020848 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 456012226 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLISTON STATE COLLEGE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WILL | BusinessNameControlTxt |
| Phone | 7015729275 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1286 | AddressLine1Txt |
| City | WILLISTON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 588021286 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HUNTER BERG | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7015729275 | PhoneNum |
| Signature | 2024-04-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | HUNTER | PersonFirstNm |
| Person Last | BERG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TORY J HILL CPA | PreparerPersonNm |
| PTIN | P01087169 | PTIN |
| Phone | 7018520196 | PhoneNum |
| Preparation | 2024-03-25 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HUNTER BERG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1286 | AddressLine1Txt |
| City | WILLISTON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 588021286 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,527,780 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WSCFOUNDATION.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE AND SUPPORT WILLISTON STATE COLLEGE IN WILLISTON, NORTH DAKOTA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Volunteers | 24 | TotalVolunteersCnt |
| Total Gross UBI | -$327,894 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,825,489 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,299,178 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $205,662 | PYInvestmentIncomeAmt |
| CY Investment Income | $54,625 | CYInvestmentIncomeAmt |
| PY Other Revenue | $192,169 | PYOtherRevenueAmt |
| CY Other Revenue | $586,218 | CYOtherRevenueAmt |
| PY Total Revenue | $7,223,320 | PYTotalRevenueAmt |
| CY Total Revenue | $1,940,021 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,822,961 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,836,868 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $380,854 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $459,392 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $133,379 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $124,445 | PYOtherExpensesAmt |
| CY Other Expenses | $143,395 | CYOtherExpensesAmt |
| PY Total Expenses | $3,328,260 | PYTotalExpensesAmt |
| CY Total Expenses | $4,439,655 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,895,060 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,499,634 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $26,851,284 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,114,147 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,135,520 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,012,639 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,715,764 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,101,508 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE FOUNDATION SUPPORTS WILLISTON STATE COLLEGE BY BUILDING RELATIONSHIPS WITH ALUMNI, DONORS, AND SURROUNDING COMMUNITIES; GENERATING FINANCIAL SUPPORT; FUNDING STUDENT AND FACULTY DEVELOPMENT SCHOLARSHIPS; AND LEADING CAPITAL EXPANSION TO DEVELOP A THRIVING STATE-OF-THE-ART CAMPUS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,986,180 | ExpenseAmt |
| Grant | $3,804,669 | GrantAmt |
| Revenue | $1,122 | RevenueAmt |
| Desc | THE FOUNDATION PROVIDES SCHOLARSHIPS TO STUDENTS OF WILLISTON STATE COLLEGE FOR HIGHER EDUCATION, CONTINUING EDUCTION, AND STAFF GRANTS TO SUPPORT COLLEGE AND COMMUNITY PROJECTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE FOUNDATION OWNS PROPERTY AND EQUIPMENT THROUGH THEIR PARTNERSHIP WITH WILLISTON STATE COLLLEGE HOUSING, LLC. THIS PROPERTY IS RENTED BY WILLISTON STATE COLLEGE EMPLOYEES AND OTHER ESSENTIAL PERSONNEL AND AFFILIATES. REVENUES DERIVED FROM THIS PROGRAM SERVICE WERE $1,579,925 AND RELATED EXPENSES WERE $2,037,394. THIS PROGRAM RENTAL ACTIVITY IS PRESENTED ON FORM 990 IN SECTION VIII, LINES 6A AND 6B. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $32,199 | ExpenseAmt |
| Grant | $32,199 | GrantAmt |
| Desc | THE FOUNDATION MAKES CONTRIBUTIONS TO VARIOUS CHARITABLE ORGANIZATIONS THAT PROVIDE SUPPORT TO THE WILLISTON, NORTH DAKOTA AREA. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,018,379 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 1 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 14 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAURIE FURUSETH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7015729275 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1286 | AddressLine1Txt |
| City | WILLISTON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 588021286 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| WARD KOESER | |||||||
| PRESIDENT | 2.50 | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATIE KRINGEN | |||||||
| SECRETARY/TREASURER | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LEE MURPHY | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| RICK MEDALEN | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BRANDON JOHNSON | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BILL GATHMAN | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JACKIE LEE | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MELANIE STILLWELL | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| TAYLOR OLSON | |||||||
| VICE PRESIDENT | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JORY MEYER | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LANCE OLSON | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LAURIE FURUSETH | |||||||
| CFO | 15.00 | 15.00 | Yes (X) | $63,041 | $0 | $8,126 | |
| HUNTER BERG | |||||||
| EXECUTIVE DIRECTOR | 20.00 | 20.00 | Yes (X) | $150,060 | $0 | $36,648 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $213,101 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $44,774 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,299,178 | AllOtherContributionsAmt |
| Total Contributions | $1,299,178 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,005 | TotalRevenueColumnAmt |
| Exclusion | $54,005 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,579,925 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,037,394 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$457,469 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$457,469 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$327,894 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$129,575 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $718 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $98 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $718 | SecuritiesAmt |
| Other | -$98 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $620 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $620 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $23,593,452 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $22,550,267 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,043,185 | TotalRevenueColumnAmt |
| Exclusion | $1,043,185 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $502 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $502 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $502 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,940,021 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,122 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$327,894 | UnrelatedBusinessRevenueAmt |
| Exclusion | $967,615 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,836,868 | TotalAmt |
| Program Services | $3,836,868 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,681 | TotalAmt |
| Program Services | $59,478 | ProgramServicesAmt |
| Management And General | $165,772 | ManagementAndGeneralAmt |
| Fundraising | $35,431 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,638 | TotalAmt |
| Program Services | $50,951 | ProgramServicesAmt |
| Management And General | $30,521 | ManagementAndGeneralAmt |
| Fundraising | $45,166 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,082 | TotalAmt |
| Program Services | $6,337 | ProgramServicesAmt |
| Management And General | $3,842 | ManagementAndGeneralAmt |
| Fundraising | $4,903 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,688 | TotalAmt |
| Program Services | $12,433 | ProgramServicesAmt |
| Management And General | $7,861 | ManagementAndGeneralAmt |
| Fundraising | $11,394 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,303 | TotalAmt |
| Program Services | $7,605 | ProgramServicesAmt |
| Management And General | $12,508 | ManagementAndGeneralAmt |
| Fundraising | $5,190 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125 | TotalAmt |
| Management And General | $125 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,385 | TotalAmt |
| Management And General | $25,385 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,726 | TotalAmt |
| Program Services | $39 | ProgramServicesAmt |
| Fundraising | $20,687 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,096 | TotalAmt |
| Program Services | $30,096 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,955 | TotalAmt |
| Management And General | $4,955 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,934 | TotalAmt |
| Management And General | $9,934 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,926 | TotalAmt |
| Fundraising | $4,926 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5 | TotalAmt |
| Management And General | $5 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,368 | TotalAmt |
| Management And General | $6,368 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,122 | TotalAmt |
| Management And General | $2,122 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| SPECIAL EVENTS | $49,676 | $24,838 | $24,838 | |
| TETON THUNDER EXPENSE | $15,662 | $15,662 | ||
| MISCELLANEOUS | $11,410 | $665 | $844 | $9,901 |
| SUPPLIES | $8,598 | $8,598 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$46,593 | TotalAmt |
| Program Services | -$26,593 | ProgramServicesAmt |
| Fundraising | -$20,000 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,439,655 | TotalAmt |
| Program Services | $4,018,379 | ProgramServicesAmt |
| Management And General | $287,897 | ManagementAndGeneralAmt |
| Fundraising | $133,379 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $142,523 | BOYAmt |
| EOY | $166,736 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,382,045 | BOYAmt |
| EOY | $2,375,598 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,546,000 | BOYAmt |
| EOY | $2,950,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,500 | BOYAmt |
| EOY | $51,426 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,222 | BOYAmt |
| EOY | $59,281 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $19,858,417 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,980,515 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,515,351 | BOYAmt |
| EOY | $14,877,902 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,829,807 | BOYAmt |
| EOY | $1,597,451 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $413,836 | BOYAmt |
| EOY | $1,035,753 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,851,284 | BOYAmt |
| EOY | $23,114,147 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,032 | BOYAmt |
| EOY | $208,897 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,409 | BOYAmt |
| EOY | $99,110 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,817,583 | BOYAmt |
| EOY | $5,677,150 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,000,000 | BOYAmt |
| EOY | $6,000,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,496 | BOYAmt |
| EOY | $27,482 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,135,520 | BOYAmt |
| EOY | $12,012,639 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,710,070 | BOYAmt |
| EOY | $1,957,365 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,005,694 | BOYAmt |
| EOY | $9,144,143 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,715,764 | BOYAmt |
| EOY | $11,101,508 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,851,284 | BOYAmt |
| EOY | $23,114,147 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,499,634 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $6 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,114,628 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,034,174 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,480,916 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $566,210 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,675,489 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,299,178 | CurrentTaxYearAmt |
| Total | $6,055,967 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,034,174 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,480,916 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $566,210 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,675,489 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,299,178 | CurrentTaxYearAmt |
| Total | $6,055,967 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,163,331 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,892,636 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,901,536 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $388,104 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $648,389 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,508 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $54,005 | CurrentTaxYearAmt |
| Total | $5,001,542 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,034 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,754 | CurrentTaxYearMinus3YearsAmt |
| Total | $58,788 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,541 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $78,306 | CurrentTaxYearMinus3YearsAmt |
| Total | $94,847 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,211,144 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,029,438 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.43640 | PublicSupportCY170Pct |
| Public Support PY170 | 0.30300 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,379,286 | BeginningYearBalanceAmt |
| Contributions | $7,266 | ContributionsAmt |
| Investment Earnings Or Losses | $2,785,044 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,143,663 | GrantsOrScholarshipsAmt |
| End Year Balance | $25,027,933 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,709,905 | BeginningYearBalanceAmt |
| Contributions | $1,055,250 | ContributionsAmt |
| Investment Earnings Or Losses | -$137,680 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,248,189 | GrantsOrScholarshipsAmt |
| End Year Balance | $23,379,286 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,580,866 | BeginningYearBalanceAmt |
| Contributions | $9,000 | ContributionsAmt |
| Investment Earnings Or Losses | $3,866,263 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,746,224 | GrantsOrScholarshipsAmt |
| End Year Balance | $24,709,905 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,623,741 | BeginningYearBalanceAmt |
| Contributions | $45,000 | ContributionsAmt |
| Investment Earnings Or Losses | $6,807,553 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,895,428 | GrantsOrScholarshipsAmt |
| End Year Balance | $24,580,866 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,487,488 | BeginningYearBalanceAmt |
| Contributions | $342,343 | ContributionsAmt |
| Investment Earnings Or Losses | $2,645,019 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,250,114 | GrantsOrScholarshipsAmt |
| Other Expenditures | $4,600,995 | OtherExpendituresAmt |
| End Year Balance | $19,623,741 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00620 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.63840 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.35540 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $968,761 | OtherCostOrOtherBasisAmt |
| Book Value | $968,761 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,774,522 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,887,743 | DepreciationAmt |
| Book Value | $13,886,779 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $115,134 | OtherCostOrOtherBasisAmt |
| Depreciation | $92,772 | DepreciationAmt |
| Book Value | $22,362 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,877,902 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCRUED INTEREST PAYABLE | Desc |
| Amt | $27,482 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $27,482 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE FOUNDATION HOLDS SECURITY DEPOSITS IN ESCROW FOR TENANTS. THESE DEPOSITS ARE REFUNDED SUBJECT TO INSPECTION OF THE APARTMENTS FOR DAMAGES. |
| PART V, LINE 4: | THE ENDOWMENT CONSISTS OF APPROXIMATELY 50 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING SCHOLARSHIPS FOR WILLISTON STATE COLLEGE AND OTHER PROGRAMS AND IMPROVEMENTS FOR THE COLLEGE. |
| PART X, LINE 2: | THE FOUNDATION'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE FOUNDATION HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF THE FOUNDATION ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Bingo | $66,777 | GrossRevenueBingoAmt |
| Cash Prizes Bingo | $47,780 | CashPrizesBingoAmt |
| Rent Facility Costs Bingo | $335 | RentFacilityCostsBingoAmt |
| Other Direct Expenses Bingo | $1,526 | OtherDirectExpensesBingoAmt |
| Volunteer Labor Bingo | 0 | VolunteerLaborBingoInd |
| Gross Revenue Pull Tabs | $22,166,305 | GrossRevenuePullTabsAmt |
| Cash Prizes Pull Tabs | $20,697,062 | CashPrizesPullTabsAmt |
| Rent Facility Costs Pull Tabs | $111,210 | RentFacilityCostsPullTabsAmt |
| Other Direct Expenses Pull Tabs | $506,689 | OtherDirectExpensesPullTabsAmt |
| Volunteer Labor Pull Tabs | 0 | VolunteerLaborPullTabsInd |
| Gross Revenue Other Gaming | $1,360,370 | GrossRevenueOtherGamingAmt |
| Cash Prizes Other Gaming | $1,147,744 | CashPrizesOtherGamingAmt |
| Rent Fclty Costs Other Gaming | $6,825 | RentFcltyCostsOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $31,096 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $23,593,452 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $21,892,586 | CashPrizesTotalGamingAmt |
| Rent Fclty Costs Total Gaming | $118,370 | RentFcltyCostsTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $539,311 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $22,550,267 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $1,043,185 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | ND | StatesWhereGamingConductedCd |
| Licensed | Yes (1) | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (1) | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Other Facility | 1.00000 | GamingOtherFacilityPct |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEE AND SUESS | BusinessNameLine1Txt |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 222 UNIVERSITY AVE | AddressLine1Txt |
| City | WILLISTON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58802 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Gaming Manager Person | ROSEANNE MARQUEZ | GamingManagerPersonNm |
| Gaming Manager Compensation | $48,558 | GamingManagerCompensationAmt |
| Gaming Manager Services Prov | MANAGE GAMING OPERATIONS, HIRE AND FIRE EMPLOYEES, MAKE DEPOSITS, ASSIST WITH THE PREPARATION OF REPORTS REQUIRED BY GAMING REGULATIONS. | GamingManagerServicesProvTxt |
| Gaming Manager Is Employee | Yes (X) | GamingManagerIsEmployeeInd |
| Charitable Distribution Rqr | Yes (1) | CharitableDistributionRqrInd |
| Distributed | $435,796 | DistributedAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| WILLISTON STATE COLLEGE | ||||||||
| 1410 UNIVERSITY AVE | WILLISTON | ND | 58801 | 450324813 | GOVERNMENT | $3,479,901 | $0 | STUDENT SCHOLARSHIPS, COLLEGE INFRASTRUCTURE AND PROGRAM SUPPORT. |
| TETON BOOSTER CLUB | ||||||||
| 1410 UNIVERSITY AVE | WILLISTON | ND | 58801 | 450417554 | 501(C)(3) | $5,500 | $0 | IMPROVEMENTS TO BASEBALL FIELD |
| BRAS FOR A CAUSE WILLISTON ND | ||||||||
| PO BOX 315 | WILLISTON | ND | 588020315 | 464238829 | 501(C)(3) | $10,000 | $0 | PROVIDE AID AND RELIEF TO WILLISTON COMMUNITY MEMBERS |
| COYOTE WRESTLING CLUB INC | ||||||||
| PO BOX 260 | WILLISTON | ND | 58802 | 831912165 | 501(C)(3) | $16,699 | $0 | TO PROVIDE NEW WRESTLING MATS FOR COYOTE WRESTLING CLUB, A YOUTH WRESLING PROGRAM SERVING WILLISTON AND THE SURROUNDING AREA. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION HAS A CLOSE WORKING RELATIONSHIP WITH WILLISTON STATE COLLEGE AND THEIR RELATED BOOSTER AND ALUMNI ASSOCIATIONS. DUE TO THESE RELATIONSHIPS AND THE FACT THAT THE FOUNDATION'S PURPOSE IS TO PROVIDE SUPPORT TO THE COLLEGE, ONCE GRANT DISBURSEMENTS ARE MADE, NO FURTHER FOLLOW UP IS PERFORMED TO MONITOR THE COLLEGE'S USE OF THE FUNDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HUNTER BERG | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $138,060 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $12,000 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $18,758 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $17,890 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $186,708 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | HUNTER BERG IS COMPENSATED BY WILLISTON STATE COLLEGE AND WILLISTON STATE COLLEGE FOUNDATION REIMBURSES WILLISTON STATE COLLEGE FOR HUNTER'S COMPENSATION. THE BOXES MARKED ABOVE REPRESENT THE STEPS TAKEN BY THE FOUNDATION TO DETERMINE HUNTER'S COMPENSATION THAT WILL BE REIMBURSED BY THE FOUNDATION. |
| PART II | THE COMPENSATION REPORTED IN PART II IS DETERMINED BY WILLISTON STATE COLLEGE FOUNDATION. PAID BY WILLISTON STATE COLLEGE, AND REIMBURSED BY THE FOUNDATION. |
| PART 1, LINE 1A | HUNTER BERG, EXECUTIVE DIRECTOR, RECEIVED $10,000 IN A DISCRETIONARY SPENDING ACCOUNT WHICH WAS APPROVED BY THE BOARD. THE FUNDS ARE USED FOR SMALL DONATIONS AND SPONSORSHIPS TO OTHER CHARITIES IN THE AREA. THE BOARD SEES ALL EXPENDITURES PAID OUT FROM THIS ACCOUNT. THE AMOUNT IS NOT TREATED AS TAXABLE WAGES TO MR. BERG. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS REVIEWS FORM 990 BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS, OFFICERS, AND EMPLOYEES OF THE FOUNDATION AND ANY MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS. EACH BOARD MEMBER COMPLETES AN ANNUAL QUESTIONNAIRE INDICATING WHETHER A CONFLICT OF INTEREST EXISTS. IF THERE IS A CONFLICT OF INTEREST, THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE THE POTENTIAL CONFL1CT IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF NO CONFLICT OF INTEREST EXISTS, THE INTERESTED PERSON MAY PARTICIPATE IN A DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT IN QUESTION. IF A CONFLICT OF INTEREST DOES EXIST, THE FOLLOWING PROCEDURES SHALL BE FOLLOWED: (1) AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST; (2) THE CHAIRPERSON OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT; (3) AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE FOUNDATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST; (4) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE FOUNDATION'S BEST INTEREST AND FOR ITS OWN BENEFIT, AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE FOUNDATION. THE BOARD SHALL THE MAKE ITS DECISION TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PERSONNEL COMMITTEE OF THE WSCF BOARD OF DIRECTORS REVIEWS COMPARABLE SALARY DATA FOR THE POSITIONS OF EXECUTIVE DIRECTOR AND CFO. DATA FROM OTHER NDUS COLLEGE FOUNDATIONS AND THE MOST CURRENT WAGE DATA BY OCCUPATION REPORT FOR OUR REGION FROM JOB SERVICE OF ND IS SUMMARIZED AND PRESENTED TO THE COMMITTEE. AFTER DISCUSSION, THE COMMITTEE MAKES A RECOMMENDATION WHICH IS BROUGHT FORWARD TO THE BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE FOUNDATION MAKES ITS FORM 1023, 990 AND 990-T AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | TRANSFER OF NET ASSETS TO SUPPORTING FOUNDATION EIN: 83-2369114 -1,114,628. |
| PART XII, LINE 2C EXPLANATION | THE FOUNDATION'S PROCESS FOR SELECTING AND OVERSEEING THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLISTON STATE COLLEGE HOUSING | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1286 | AddressLine1Txt |
| City | WILLISTON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 588021286 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 371693089 | EIN |
| Primary Activities | AFFORDABLE HOUSING FOR WSC EMPLOYEES AND OTHER ESSENTIAL PERSONNEL. | PrimaryActivitiesTxt |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Total Income | $1,591,040 | TotalIncomeAmt |
| End Of Year Assets | $16,483,790 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLISTON STATE COLLEGE FOUNDATION | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLISTON STATE COLLEGE SUPPORTING FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 721 E HIGHLAND DRIVE STE E | AddressLine1Txt |
| City | WILLISTON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 832369114 | EIN |
| Primary Activities | SUPPORTING FOUNDATION | PrimaryActivitiesTxt |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12B, II | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLISTON STATE COLLEGE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| WILLISTON STATE COLLEGE SUPPORTING FOUNDATION | ||
| B | $4,593,722 | FMV OF ASSETS TRANSFERRED |
| WILLISTON STATE COLLEGE SUPPORTING FOUNDATION | ||
| C | $3,479,094 | FMV OF ASSETS TRANSFERRED |
| WILLISTON STATE COLLEGE SUPPORTING FOUNDATION | ||
| D | $512,567 | YEAR END BALANCE |
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