2023-05-15T15:21:40-05:00 2022-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2021-07-01 237098404 University of Idaho Foundation Inc UNIV 2088854000 875 Perimeter Drive MS 3143 Moscow ID 838443143 Deborah Bell Director of Finance 2088854000 2023-05-15 1 Deborah Bell 999009999 Kim Hunwardsen CPA P00484560 6122536500 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Shawna Lindquist 875 Perimeter Drive MS 3143 Moscow ID 838443143 353706194 0 X www.uidahofoundation.org X 1970 ID Inspire, manage & distribute private support to enhance the excellence of University of Idaho 24 24 0 24 203179 13776 34046108 47443089 166056 534558 22527177 35711407 362673 111639 57102014 83800693 22376268 33552937 0 0 1287028 1481032 0 0 0 1718999 1687696 25382295 36721665 31719719 47079028 461396601 439325192 32107708 24495769 429288893 414829423 The mission of the University of Idaho Foundation, Inc. is to inspire, manage, and distribute private support to enhance the excellence of the University of Idaho. 0 0 21451226 20218071 Accept gifts and contributions from the general public for educational purposes and award such funds to the University of Idaho. Number of non-endowment donors: 13,040 14568022 13334866 535911 Manage, invest, and distribute endowoment funds for the purpose of generating revenue to be awarded to the University of Idaho for scholarships, student focused programs, faculty, research, and other support. Number of endowment donors: 3,533 Number of endowments: 1,782 36019248 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X X X Deborah Bell Director of Finance 2088854000 875 Perimeter MS 3143 Moscow ID 838443143 Craig Olson Chair 10.00 X X 0 0 0 Linda Copple Trout Vice Chair 4.00 X X 0 0 0 Blair Wilson Treasurer 4.00 X X 0 0 0 Clint Marshall Secretary 4.00 X X 0 0 0 Andrew Emerson Past Chair 4.00 X X 0 0 0 Dave Butler Director 2.00 X 0 0 0 Linda Davidson Director 2.00 X 0 0 0 Robert Dixon Director 2.00 X 0 0 0 Annette Elg Director 2.00 X 0 0 0 Rod Gramer Director 2.00 X 0 0 0 Lisa Grow Director 2.00 X 0 0 0 Kristi Hanson Director 2.00 X 0 0 0 Kit Kimball Director 2.00 X 0 0 0 Nicholas Marshall Director 2.00 X 0 0 0 William McCann Jr Director 2.00 X 0 0 0 Lee McCollum Director 2.00 X 0 0 0 Patrick Mitchell Director 2.00 X 0 0 0 Jim Pierce Director 2.00 X 0 0 0 Helen Stevenson Director 2.00 X 0 0 0 Jo Anne Stringfield Director 2.00 X 0 0 0 Mark Engberg Director 2.00 X 0 0 0 John Hale Director 2.00 X 0 0 0 Mary Hasenoehrl Director 2.00 X 0 0 0 Earl Reed Director 2.00 X 0 0 0 Joy Fisher Executive Director 40.00 X 162822 0 67364 Deborah Bell Director of Finance 40.00 X 109727 0 44769 Shawna Lindquist Director of Gifts/Endowments 40.00 X 116854 0 47677 389403 0 159810 3 0 1 0 Walter Scott 1 Charlotte Sq Edinburgh Scotland UK EH24DZ Investment Manager 287626 Cambridge Associates 100 Summer St Boston MA 02110 Investment Consultant 214700 LSV Asset Management 155 North Wacker Drive Chicago IL 60606 Investment Manager 185127 Loomis Sayles & Company One Finance Center Boston MA 02111 Investment Manager 130624 Mondrian International Equity 201 King of Prussia Road Suite 620 Radnor PA 19087 Investment Manager 109512 5 47443089 12755210 47443089 Prev distributed gifts 900099 534558 534558 534558 7134729 203179 6931550 3287 3287 106999 0 106999 106999 106999 298482179 269905501 28576678 28576678 28576678 Commission Recapture 900099 1353 1353 1353 83800693 535911 203179 35618514 X 33552937 33552937 381344 335583 45761 692245 609176 83069 407443 358550 48893 63935 20080 43855 35288 35288 1372313 1057840 314473 2696 2696 21327 16482 4845 24196 24196 50300 50300 28618 28618 3776 3776 11207 11207 Credit card fees/proc 62889 62889 RE taxes/property 5711 5711 Subscriptions/fees 5440 5440 36721665 36019248 702417 0 57452878 32981400 8520580 9386247 441867 678469 4846850 4959630 4846850 297307016 303932123 92174071 87007370 540559 492733 461396601 439325192 12706568 13563606 5629838 2659413 13771302 8272750 32107708 24495769 X 159415848 123672494 0 0 269873045 291156929 429288893 414829423 461396601 439325192 X 47079028 -61323518 -214980 X 0 1 X 1 0 X 21117965 22015344 25046410 34046108 47443089 149668916 21117965 22015344 25046410 34046108 47443089 149668916 4834400 144834516 6349423 6970898 6577083 6001525 7245015 33143944 25878 25878 146111 9311 50646 233816 1353 441237 183279975 700614 0.79020 0.78650 X Schedule A, Part II, Line 10, Explanation of Other Income: Commission Recapture - 2017 Amount: $ 10,524. 2018 Amount: $ 2,450. 2019 Amount: $ 3,537. 2020 Amount: $ 6,000. 2021 Amount: $ 1,353. Change in CSV - 2017 Amount: $ 10,255. 2018 Amount: $ -6,704. 2019 Amount: $ 45,773. 2020 Amount: $ 182,439. Other - 2017 Amount: $ 125,332. 2018 Amount: $ 13,565. 2019 Amount: $ 1,336. 2020 Amount: $ 45,377. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 375861665 22888613 -23380773 13649168 2443479 359276858 288484373 15528879 87013468 12803150 2361905 375861665 291908415 9368133 -1173149 12056598 1908726 288484373 280635769 8961564 15613514 11616095 1686337 291908415 264541402 8871251 20544868 11227594 2094158 280635769 0.02700 0.97300 0.00000 0 0 4846850 4846850 4846850 Private Equity Funds 63881266 F Debt Funds 11475034 F International Equity Funds 11651070 F 87007370 Split Interest Trusts 7789643 Due to University of Idaho 483107 8272750 22477175 -61323518 -61323518 83800693 0 83800693 36936645 214980 214980 36721665 0 36721665 Part V, Line 4: Provide scholarships and support to the University of Idaho Part XII, Line 2d - Other Adjustments: Uncollectable Pledges 214,980. East Asia and Pacific 0 0 Investments 3491446 Europe 0 0 Investments 8148130 North America 0 0 Investments 638712 0 0 0 0 0 0 12278288 0 12278288 1 0 1 1 1 0 Part III Accounting Method: Form 990, Sch F, Part 1, Line 3(f) The University of Idaho Foundation has investments in these regions, managed by investment managers, and recorded/reported by the Foundation's US custodians. Schedule F, Part IV: The Foundation reviews its direct and indirect investments during the tax period for determining required foreign filings. The Foundation makes direct and indirect transfers to foreign corporations and foreign partnerships. The Foundation would file Form 926 or Form 8865 if the transfers met the requirements for filing. The Foundation's transfers to foreign corporations did not require filing Form 926. The Foundation's transfers to foreign partnerships did require filing Form 8865. The Foundation has ownership interests in foreign corporations and foreign partnerships. The Foundation would file Form 5471 or Form 8865 if the ownership met the requirements for filing. The Foundation's ownership in foreign corporations did not require filing Form 5471. The Foundation's ownership in foreign partnerships did not require filing Form 8865. The Foundation invests in partnerships that hold direct or indirect interests in passive foreign investment companies (PFICs). The Foundation would file Form 8621s for underlying investments that generate unrelated business income. The Foundation would not file Form 8621s where the investment partnerships have properly filed Form 8621s, or where the underlying investments did not generate any unrelated business income. The Foundation did not require filing Form 8621. 1 University of Idaho 875 Perimeter Dr Moscow ID 83844 826000094 State of Idaho 33552937 0 Scholarships, student related programs, faculty, research, and program support 1 0 Part I, Line2: Monitoring the use of grants or other assistance: The University of Idaho Foundation processes gifts and makes distributions to the University of Idaho. Internal controls are employed to safeguard assets. The University of Idaho completes a review and sign off to verify the funds are distributed correctly after the University receives the funds. Distributions to the University of Idaho are made in accordance with endowment agreements, gift use agreements, and donor directives. 0 0 0 0 0 0 0 0 0 Joy Fisher Executive Director 162822 0 0 0 0 0 0 0 67364 0 230186 0 0 0 Shawna Lindquist Director of Gifts/Endowments 116854 0 0 0 0 0 0 0 47677 0 164531 0 0 0 Deborah Bell Director of Finance 109727 0 0 0 0 0 0 0 44769 0 154496 0 0 0 Form 990, Sch J, Part II The University of Idaho provides payroll services including payments, tax withholding and reporting for employees contractually loaned to the University of Idaho Foundation. The University of Idaho Foundation reimburses the University for these expenses. Therefore, the Foundation reported the compensation as if paid by the Foundation itself. X 9775996 FMV/Appraisal X 126 2966363 Avg High/Low X Gift of Grain 1 12851 Market Value 0 0 1 0 Part I, Line 32b: The Board of Directors established a Gift Acceptance Committee with formal policies and procedures requiring the review and approval of gifts of property and other non-standard gifts. Form 990, Part VI, Section A, line 8b There are no committees with broad authority to act on behalf of the Governing Body. Form 990, Part VI, Section B, line 11b The completed Form 990 is made available and included in the Board of Directors materials for review by all directors before filing the return. At the Board meeting preceding the filing of the tax return, the Director of Finance answers questions and reviews with the Operations Committee and Board of Directors to facilitate the review. Form 990, Part VI, Section B, line 12c On an annual basis, directors including officers are required to review and complete a conflict of interest disclosure. If a conflict of interest is deemed to exist, the person with such conflict is forbidden from involvement in any action for that particular matter. Form 990, Part VI, Section B, line 15 All staff are subject to annual reviews. Salaries are approved during the annual budget process and are subject to Human Resources salary ranges and market restrictions/reviews. Form 990, Part VI, Section C, line 19 Audited financial statements are posted to the website www.uidahofoundation.org. Governing documents and conflict of interest policies are maintained in the University of Foundation office and available upon request. Form 990, Part IX, Line 11e The University of Idaho Foundation accepts and manages donations to the University of Idaho. Fundraising activities are managed and financed by the University of Idaho and are not the responsibility of the University of Idaho Foundation. Form 990, Part XI, line 9: Reinvestment of previously distributed funds -214,980.