COLLEGE OF WESTERN IDAHO FOUNDATION INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- COLLEGE OF WESTERN IDAHO FOUNDATION INC (EIN 27-1159705)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-04-28
- IRS object ID
- 202301189349301765
- Schema version
- 2021v4.2
- 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 M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-04-28T16:48:34-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 271159705 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The College of Western Idaho Foundation | BusinessNameLine1Txt |
| Business Name Line2 | Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLL | BusinessNameControlTxt |
| Phone | 2085623274 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5275 E Franklin Road | AddressLine1Txt |
| City | Nampa | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83687 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael Jensen | PersonNm |
| Person Title | Director, Foundation | PersonTitleTxt |
| Phone | 2085623274 | PhoneNum |
| Signature | 2023-04-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Michael | PersonFirstNm |
| Person Last | Jensen | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kim Hunwardsen CPA | PreparerPersonNm |
| PTIN | P00484560 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2023-04-27 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Michael Jensen | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5275 E Franklin Road | AddressLine1Txt |
| City | Nampa | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83687 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,921,732 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | cwi.edu/giving/foundation | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2009 | FormationYr |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Activity Or Mission | To provide support for the fundraising efforts of CWI and to manage privately donated funds. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $663,986 | PYContributionsGrantsAmt |
| CY Contributions Grants | $689,252 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $322,253 | PYInvestmentIncomeAmt |
| CY Investment Income | $286,610 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$662 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $985,577 | PYTotalRevenueAmt |
| CY Total Revenue | $975,862 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $746,907 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $679,509 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $72,799 | PYOtherExpensesAmt |
| CY Other Expenses | $92,346 | CYOtherExpensesAmt |
| PY Total Expenses | $819,706 | PYTotalExpensesAmt |
| CY Total Expenses | $771,855 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $165,871 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $204,007 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,409,056 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,826,184 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $38,438 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,938 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,370,618 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,823,246 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Foundation, an Internal Revenue Code ("Code") Section 501(c)(3) tax-exempt organization, supports the mission of the College through the development and creation of resources that will improve and (Continued on Schedule O)(Continued from Form 990, Part III, Line 1) advance the College, its programs, and students. The Foundation raises funds from individuals, companies, foundations, and organizations, and invests and manages gifts in accordance with donors' wishes. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $679,509 | ExpenseAmt |
| Grant | $679,509 | GrantAmt |
| Desc | The College of Western Idaho Foundation raised and managed Scholarship Funds, Program Support, and private resources for the College of Western Idaho Students and Programs which support the mission and priorities of the College. During the Fiscal year ending June 30, 2022, the Foundation provided scholarship funds to the College of Western Idaho, who in turn provided scholarships to 429 students totaling $499,492. The Foundation also provided program support totaling $180,017 to the College of Western Idaho. | Desc |
| Total Program Service Expenses | $679,509 | 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 | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | 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 | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | 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 | Amanda McGinnis | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2085623274 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5275 E Franklin Road | AddressLine1Txt |
| City | Nampa | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83687 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Ivan Castillo | ||||||
| President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Mike Pena | ||||||
| Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Greg Braun | ||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Mike Ballenger | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mary May | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kevin Rigenhagen | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kelly Olson | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Ben Chaney | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Connie Miller | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Shawn Dammarell | ||||||
| Director (From Mid-Year) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Jensen | ||||||
| Director, Foundation | 40.00 | Yes (X) | $77,625 | $0 | $20,968 | |
| LaDawn Anderst Operations | ||||||
| Database Coordinator, Foundation | 40.00 | Yes (X) | $54,060 | $0 | $18,172 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $131,685 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $39,140 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $53,356 | FundraisingAmt |
| All Other Contributions | $635,896 | AllOtherContributionsAmt |
| Noncash Contributions | $118,348 | NoncashContributionsAmt |
| Total Contributions | $689,252 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $149,670 | TotalRevenueColumnAmt |
| Exclusion | $149,670 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,072,535 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $935,595 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $136,940 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $136,940 | TotalRevenueColumnAmt |
| Exclusion | $136,940 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $10,275 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $53,356 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $10,275 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $975,862 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $286,610 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $679,509 | TotalAmt |
| Program Services | $679,509 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,700 | TotalAmt |
| Management And General | $17,700 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,090 | TotalAmt |
| Management And General | $42,090 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,825 | TotalAmt |
| Management And General | $1,825 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,367 | TotalAmt |
| Management And General | $5,367 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,365 | TotalAmt |
| Management And General | $1,365 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,859 | TotalAmt |
| Management And General | $6,859 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,042 | TotalAmt |
| Management And General | $11,042 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| Memberships & Subscript | $2,520 | $2,520 |
| Professional Developmen | $481 | $481 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,097 | TotalAmt |
| Management And General | $3,097 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $771,855 | TotalAmt |
| Program Services | $679,509 | ProgramServicesAmt |
| Management And General | $92,346 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,620,616 | BOYAmt |
| EOY | $1,621,574 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,141 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,783,015 | BOYAmt |
| EOY | $4,196,150 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,425 | BOYAmt |
| EOY | $6,319 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,409,056 | BOYAmt |
| EOY | $5,826,184 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,438 | BOYAmt |
| EOY | $2,938 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,438 | BOYAmt |
| EOY | $2,938 | 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 | $1,247,427 | BOYAmt |
| EOY | $1,090,948 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,123,191 | BOYAmt |
| EOY | $4,732,298 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,370,618 | BOYAmt |
| EOY | $5,823,246 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,409,056 | BOYAmt |
| EOY | $5,826,184 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $204,007 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$751,379 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $387,402 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $550,628 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $909,283 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $663,986 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $689,252 | CurrentTaxYearAmt |
| Total | $3,200,551 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $387,402 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $550,628 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $909,283 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $663,986 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $689,252 | CurrentTaxYearAmt |
| Total | $3,200,551 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,533,529 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,667,022 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $82,599 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $100,317 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $89,829 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $88,486 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $149,670 | CurrentTaxYearAmt |
| Total | $510,901 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,711,452 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $17,355 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.44920 | PublicSupportCY170Pct |
| Public Support PY170 | 0.46910 | 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,695,550 | BeginningYearBalanceAmt |
| Contributions | $52,569 | ContributionsAmt |
| Investment Earnings Or Losses | -$322,079 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $101,475 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,324,565 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,079,705 | BeginningYearBalanceAmt |
| Contributions | $43,711 | ContributionsAmt |
| Investment Earnings Or Losses | $636,381 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $64,247 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,695,550 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,539,700 | BeginningYearBalanceAmt |
| Contributions | $509,925 | ContributionsAmt |
| Investment Earnings Or Losses | $89,364 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $59,284 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,079,705 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,458,767 | BeginningYearBalanceAmt |
| Contributions | $41,884 | ContributionsAmt |
| Investment Earnings Or Losses | $82,821 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $43,772 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,539,700 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,349,458 | BeginningYearBalanceAmt |
| Contributions | $64,124 | ContributionsAmt |
| Investment Earnings Or Losses | $95,270 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $47,454 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,631 | OtherExpendituresAmt |
| End Year Balance | $1,458,767 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.80958 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.19042 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $540,216 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$751,379 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $357,823 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | -$393,556 | RevenueNotReportedAmt |
| Revenue Subtotal | $933,772 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $42,090 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $42,090 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $975,862 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,087,588 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $357,823 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $357,823 | ExpensesNotReportedAmt |
| Expenses Subtotal | $729,765 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $42,090 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $42,090 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $771,855 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The Foundation's endowment funds are intended to be used for scholarships and college program support. The endowment consists of 38 individual funds that are established for a variety of purposes. In accordance with the state prudent management of institutional funds act (SPMIFA), the Foundation considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds: (1) the duration and preservation of the fund or endowment, (2) the purposes of the Foundation and the donor-restricted endowment fund, (3) general economic conditions, (4) the possible effects of inflation and deflation, (5) the expected total return from income and the appreciation of investments, (6) other resources of the foundation, (7) the investment policies of the Foundation. |
| Part X, Line 2: | The Foundation believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Foundation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Opening Doors | Event1Nm |
| Gross Receipts Event1 | $63,631 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $53,356 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $10,275 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $376 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $9,899 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $63,631 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $53,356 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $10,275 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $376 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $9,899 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $10,275 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The College of Western Idaho | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6056 Birch Lane Suite 200 | AddressLine1Txt |
| City | Nampa | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83687 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 260684268 | RecipientEIN |
| IRC Section | State of Idaho | IRCSectionDesc |
| Cash Grant | $679,509 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | Departmental Support, Program Support, and Scholarship funds for the College. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The senior accountant verifies compliance with donor intent. The Operations & Database Coordinator, Foundation, approves the disbursement of all funds. The College of Western Idaho Scholarship Coordinator and Financial Aid Director utilize Scholarship Grants and Assistance information to confirm scholarship eligibility. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part II, Compensation from Unrelated Organization: | FormAndLineReferenceDesc |
| Explanation | The College of Western Idaho, an unrelated organization, compensated the following on the Foundation's behalf for the 2021 Calendar Year: Michael Jensen, Director, Foundation: Compensation: $77,625 Retirement: $9,212 Nontaxable Benefits: $11,756 Nontaxable Life: $616 LaDawn Anderst, Operations & Database Coordinator, Foundation: Compensation: $54,060 Retirement: $6,415 Nontaxable Benefits: $11,756 Nontaxable Life: $429 These expenses have not been included on Form 990 Part IX as they are donated services and are included on Schedule D, Part XI and Part XII. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1680 | ContributionCnt |
| Noncash Contributions Rpt F990 | $99,372 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market Price | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Supplies, Postage, Misc | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $18,976 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Column (b): | Line 9 represents number of shares donated. Line 25 represents the number of contributors. |
| Part I, Line 33: | Various vehicles donated to the Foundation for use by college programs such as auto mechanic. These are recorded as in kind without a value. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1a | The Executive Committee shall be chaired by the Foundation Board President and composed of the immediate past President, Vice President/President elect, Treasurer, two (2) members-at-large from the sitting Board, the CWI President, and the CWI VP of College Relations. The Operations & Database Coordinator, Foundation, shall serve as Secretary. The committee is charged with providing direction to the Board and conducting all Foundation business not prohibited by the Articles of Incorporation or Bylaws. The Executive Committee shall meet at the call of the President or any two officers to conduct the affairs of the Foundation between meetings of the Board. |
| Form 990, Part VI, Section B, line 11b | A copy of the Form 990 is reviewed by the Director, Foundation, then provided to the Finance and Executive Committee by email for review prior to the board meeting where it is provided to all board members. |
| Form 990, Part VI, Section B, line 12c | All board members are covered by the Foundation's conflict of interest policy and are required to submit a conflict of interest questionnaire annually. The Operations & Database Coordinator, Foundation, reviews any conflict of interest that is brought to their attention by the Foundation staff. Persons with a conflict of interest are recused from discussion and voting. |
| Form 990, Part VI, Section B, line 15 | LaDawn Anderst and Michael Jensen are compensated by the College of Western Idaho, an unrelated organization. They share the role of top management official of the Foundation. The Foundation has reported on Part VII compensation paid to the Operations & Database Coordinator, Foundation, and Director, Foundation, position on the Foundation's behalf. These expenses have not been included on Form 990 Part IX as they are donated services and are included on Schedule D, Parts XI and Part XII. |
| Form 990, Part VI, Section C, line 19 | Documents are available for public inspection upon request. |
Comments