IDAHO STATE UNIVERSITY FOUNDATION INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- IDAHO STATE UNIVERSITY FOUNDATION INC (EIN 82-6013543)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-11
- IRS object ID
- 202221319349303232
- Schema version
- 2020v4.2
- 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 F
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-11T16:05:23-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | 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 | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 826013543 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Idaho State University Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IDAH | BusinessNameControlTxt |
| Phone | 2082823470 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 921 South 8th Avenue Stop 8050 | AddressLine1Txt |
| City | Pocatello | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83209 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Arlo Luke | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 2082823470 | PhoneNum |
| Signature | 2022-04-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Arlo | PersonFirstNm |
| Person Last | Luke | 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 | 2022-04-22 | 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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Arlo Luke | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 921 South 8th Avenue Stop 8050 | AddressLine1Txt |
| City | Pocatello | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $37,270,180 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ISU.EDU/Foundation | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1967 | FormationYr |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Activity Or Mission | To solicit, hold and manage donations for Idaho State University. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 23 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $19,508 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,507,518 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,955,896 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,071,598 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,165,530 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,464,041 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,198,798 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,003,058 | PYOtherRevenueAmt |
| CY Other Revenue | $856,676 | CYOtherRevenueAmt |
| PY Total Revenue | $15,046,215 | PYTotalRevenueAmt |
| CY Total Revenue | $14,176,900 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,725,090 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,155,630 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $578,046 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $527,926 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $478,163 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,551,796 | PYOtherExpensesAmt |
| CY Other Expenses | $2,529,303 | CYOtherExpensesAmt |
| PY Total Expenses | $9,854,932 | PYTotalExpensesAmt |
| CY Total Expenses | $10,212,859 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,191,283 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,964,041 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $81,825,834 | TotalAssetsBOYAmt |
| Total Assets EOY | $103,380,553 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,486,721 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,261,360 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $76,339,113 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $98,119,193 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Idaho State University Foundation's mission is to stimulate voluntary private support from alumni and friends and others for the benefit of Idaho State University. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $7,349,167 | ExpenseAmt |
| Grant | $7,155,630 | GrantAmt |
| Revenue | $1,165,530 | RevenueAmt |
| Desc | The Idaho State University Foundation, Inc. (the Foundation) and Subsidiary was formed in March 1967. The Foundation is a not-for-profit corporation incorporated in accordance with the laws of the State of Idaho and is managed by a volunteer Board of Directors. Under the Idaho State Board of Education's administrative rules the Foundation must be independent of, and cannot be controlled by, Idaho State University (the University). Operating and services agreements between the Foundation and the University define the relationship between the two entities in accordance with the State Board of Education's rules. The mission of the Foundation is accomplished by focusing on three primary service areas. (Continued on Schedule O)Academic, development and program support:The Foundation works to stimulate voluntary private support from alumni, parents, friends, corporations, foundations, and others for the benefit of the University. These resources provide opportunities for students and a degree of institutional excellence unavailable with state funding levels.Endowment and private resource management:The Foundation manages the endowment and other privately donated funds received for the benefit of the University and its programs. Management of these resources includes selection of investment advisors,establishing investment targets and allocations, enhancing returns on invested funds, and managing cash flows to meet the spending needs of the University from endowment and other funds. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $798,174 | ExpenseAmt |
| Revenue | $856,676 | RevenueAmt |
| Desc | The Foundation had a subsidiary corporation, Bengal Pharmacy, LLC (the Pharmacy). The Pharmacy was formed as a limited liability company (LLC) with the Foundation as the sole member. The Pharmacy was transferred to Idaho State University as of June 30, 2021 and the Pharmacy is no longer a program as of that date. There was no cash included in the transaction that transferred the Pharmacy to the University. The transfer was considered a gift from the Foundation to the University. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $8,147,341 | 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 | Yes (1) | 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 | Yes (1) | 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 | 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 | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 23 | 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 | 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 |
| Form1098 C Filed | Yes (1) | Form1098CFiledInd |
| 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | 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 | 0 | 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 |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Theresa Capasso | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2082823470 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 921 S 8th Ave Stop 8050 | AddressLine1Txt |
| City | Pocatello | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 832098050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Brad Hall Left 092020 | ||||||
| Secretary / Legal Counsel | 6.50 | Yes (X) | Yes (X) | $18,800 | $0 | $0 |
| David Jeppesen | ||||||
| President | 1.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Valerie Hoybjerg Left 072020 | ||||||
| Past Chair of the Board | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| John Kent | ||||||
| President Elect | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Crystal Allen From 092020 | ||||||
| Secretary | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Larry Bird | ||||||
| Board Member | 4.00 | Yes (X) | $0 | $0 | $0 | |
| Reed Brimhall | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Dirk Driscoll | ||||||
| Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Bill Eames | ||||||
| Board Member | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Cassandra Gehrke | ||||||
| Board Member | 1.50 | Yes (X) | $0 | $0 | $0 | |
| Roger Gibson | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Randy Hudspeth | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Karen Huntsman | ||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Joseph Jensen | ||||||
| Lifetime Board Member | 3.00 | Yes (X) | $0 | $0 | $0 | |
| Mike Byrne | ||||||
| Lifetime Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Josh Tolman | ||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Beena Mannan | ||||||
| Board Member | 1.50 | Yes (X) | $0 | $0 | $0 | |
| Bill McNabb | ||||||
| Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Tim Olson Left 072020 | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Kent Oram Left 032021 | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Steven Skaggs | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Troy Bell | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Kyle McGowan | ||||||
| Executive Vice President | 10.00 | Yes (X) | $39,487 | $0 | $6,328 | |
| Nate Cuoio From 092020 | ||||||
| Legal Counsel | 6.50 | Yes (X) | $18,800 | $0 | $0 | |
| Arlo Luke | ||||||
| Treasurer | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $77,087 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $6,328 | 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 |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEI | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 Freedom Valley Drive | AddressLine1Txt |
| City | Oaks | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19456 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Investment Management | ServicesDesc |
| Compensation | $390,228 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $9,955,896 | AllOtherContributionsAmt |
| Noncash Contributions | $1,181,197 | NoncashContributionsAmt |
| Total Contributions | $9,955,896 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Management Fee | 541610 | $797,488 | $797,488 |
| Gift Fee Income | 900099 | $368,042 | $368,042 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,165,530 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,988,740 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $19,508 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,969,232 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $17,659,291 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $17,445,791 | SecuritiesAmt |
| Other | $3,442 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $213,500 | SecuritiesAmt |
| Other | -$3,442 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $210,058 | TotalRevenueColumnAmt |
| Exclusion | $210,058 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $6,500,723 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $5,644,047 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $856,676 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $856,676 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,176,900 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,022,206 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $19,508 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,179,290 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,155,630 | TotalAmt |
| Program Services | $7,155,630 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,214 | TotalAmt |
| Program Services | $33,214 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $470,707 | TotalAmt |
| Program Services | $346,148 | ProgramServicesAmt |
| Management And General | $124,559 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,005 | TotalAmt |
| Program Services | $18,071 | ProgramServicesAmt |
| Management And General | $5,934 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $797,113 | TotalAmt |
| Management And General | $797,113 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,597 | TotalAmt |
| Program Services | $21,488 | ProgramServicesAmt |
| Management And General | $57,109 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $394,760 | TotalAmt |
| Management And General | $394,760 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,466 | TotalAmt |
| Program Services | $130,183 | ProgramServicesAmt |
| Management And General | $20,566 | ManagementAndGeneralAmt |
| Fundraising | $16,717 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,032 | TotalAmt |
| Program Services | $60,716 | ProgramServicesAmt |
| Management And General | $19,511 | ManagementAndGeneralAmt |
| Fundraising | $85,805 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,321 | TotalAmt |
| Program Services | $169,304 | ProgramServicesAmt |
| Management And General | $15,824 | ManagementAndGeneralAmt |
| Fundraising | $6,193 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,745 | TotalAmt |
| Program Services | $27,745 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,034 | TotalAmt |
| Program Services | $500 | ProgramServicesAmt |
| Management And General | $534 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,757 | TotalAmt |
| Program Services | $7,757 | ProgramServicesAmt |
| Management And General | $120,000 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,806 | TotalAmt |
| Program Services | $30,806 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,327 | TotalAmt |
| Program Services | $9,678 | ProgramServicesAmt |
| Management And General | $11,769 | ManagementAndGeneralAmt |
| Fundraising | $8,880 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| Gift Fee | $360,568 | $360,568 | ||
| CRT payments beneficiar | $36,961 | $36,961 | ||
| Income tax expense | $10,139 | $10,139 | ||
| Bad debt expense | $7,106 | -$1,265 | $8,371 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,571 | TotalAmt |
| Program Services | $100,405 | ProgramServicesAmt |
| Management And General | $1,166 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,212,859 | TotalAmt |
| Program Services | $8,147,341 | ProgramServicesAmt |
| Management And General | $1,587,355 | ManagementAndGeneralAmt |
| Fundraising | $478,163 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,439,093 | BOYAmt |
| EOY | $999,239 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,605,964 | BOYAmt |
| EOY | $3,609,423 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $374,875 | BOYAmt |
| EOY | $43,598 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,133 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,071 | BOYAmt |
| EOY | $92,663 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $481,695 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $150,902 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $476,223 | BOYAmt |
| EOY | $330,793 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,430,399 | BOYAmt |
| EOY | $126,439 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,661,085 | BOYAmt |
| EOY | $97,428,379 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,241 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,750 | BOYAmt |
| EOY | $750,019 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,825,834 | BOYAmt |
| EOY | $103,380,553 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $323,430 | BOYAmt |
| EOY | $19,718 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,780 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,024,539 | BOYAmt |
| EOY | $1,198,386 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,000,000 | BOYAmt |
| EOY | $3,000,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,597 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $985,375 | BOYAmt |
| EOY | $1,043,256 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,486,721 | BOYAmt |
| EOY | $5,261,360 | 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 | $1,652,019 | BOYAmt |
| EOY | $3,951,119 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,687,094 | BOYAmt |
| EOY | $94,168,074 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,339,113 | BOYAmt |
| EOY | $98,119,193 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,825,834 | BOYAmt |
| EOY | $103,380,553 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,964,041 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $18,327,955 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$511,916 | 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) |
|---|---|---|
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,330,866 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,842,520 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,472,829 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,507,518 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,955,896 | CurrentTaxYearAmt |
| Total | $48,109,629 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $363,321 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $341,047 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $313,565 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $390,522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $158,160 | CurrentTaxYearAmt |
| Total | $1,566,615 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,694,187 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,183,567 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,786,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,898,040 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,114,056 | CurrentTaxYearAmt |
| Total | $49,676,244 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $7,819,500 | SubstantialContributorsTotAmt |
| Public Support Total170 | $41,856,744 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,858,684 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $613,049 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,830,122 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,355,269 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,969,232 | CurrentTaxYearAmt |
| Total | $10,626,356 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $12,839 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $41,111 | CurrentTaxYearMinus1YearAmt |
| Total | $53,950 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $60,356,550 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $35,572,224 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.69350 | PublicSupportCY170Pct |
| Public Support PY170 | 0.69180 | 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 | $58,999,191 | BeginningYearBalanceAmt |
| Contributions | $2,283,046 | ContributionsAmt |
| Investment Earnings Or Losses | $17,972,319 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,793,961 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $390,228 | AdministrativeExpensesAmt |
| End Year Balance | $75,070,367 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $59,074,509 | BeginningYearBalanceAmt |
| Contributions | $4,136,615 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,686,900 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,787,335 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $737,698 | AdministrativeExpensesAmt |
| End Year Balance | $58,999,191 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $57,584,648 | BeginningYearBalanceAmt |
| Contributions | $2,531,054 | ContributionsAmt |
| Investment Earnings Or Losses | $2,212,958 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,166,416 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,401,112 | OtherExpendituresAmt |
| Administrative Expenses | $686,623 | AdministrativeExpensesAmt |
| End Year Balance | $59,074,509 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $53,258,798 | BeginningYearBalanceAmt |
| Contributions | $1,775,928 | ContributionsAmt |
| Investment Earnings Or Losses | $4,304,052 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,720,985 | OtherExpendituresAmt |
| Administrative Expenses | $33,145 | AdministrativeExpensesAmt |
| End Year Balance | $57,584,648 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $48,958,701 | BeginningYearBalanceAmt |
| Contributions | $1,191,625 | ContributionsAmt |
| Investment Earnings Or Losses | $4,955,669 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,847,197 | OtherExpendituresAmt |
| End Year Balance | $53,258,798 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.88114 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.11885 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $330,793 | InvestmentCostOrOtherBasisAmt |
| Book Value | $330,793 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $150,902 | OtherCostOrOtherBasisAmt |
| Depreciation | $150,902 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $330,793 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Real Estate Funds | $145,134 | F |
| Bond Funds | $30,239,967 | F |
| Equity Funds | $62,711,656 | F |
| Real Asset Funds | $4,331,622 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $97,428,379 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Obligations to Beneficiaries Under Split-Interest Agreements | $1,021,622 |
| Scholarships & Other Payables to Idaho State University | $21,634 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,043,256 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $31,755,386 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $18,327,955 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $158,160 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $340,418 | OtherRevenueAmt |
| Revenue Not Reported | $18,826,533 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,928,853 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $394,760 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $853,287 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,248,047 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,176,900 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,167,946 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $158,160 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $158,160 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,009,786 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $394,760 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $808,313 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,203,073 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,212,859 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | Pullen-Grey Foundation and the Bengal Athletic Boosters transferred certain assets to the Foundation for investment and management, these amounts are included in the amount of funds held in custody for others. Interest and fees on investments are allocated accordingly to the respective investments. Additionally, at 6/30/21 the ISU held estate assets for the Elliot-Blakelee estate. These assets were reported on the balance sheet in Funds Held for Others. |
| Part V, Line 4: | The Foundation's endowment consists of approximately 600 individual funds established for a variety of purposes. As required by generally accepted accounting principles, net assets associated with endowment funds are classified and reported based upon the existence or absence of donor-imposed restrictions. Changes in the fair value of split-interest agreements, life insurance, and the net change in charitable remainder trusts relating to permanently restricted assets are summarized in other changes in the Endowment asset rollforward. |
| Part X, Line 2: | The Foundation 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 will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. |
| Part XI, Line 2d - Other Adjustments: | Chg in value of split-interest and life insur reported in revenue on F/S 350,557. Income tax expense reported in revenue on F/S -10,139. |
| Part XI, Line 4b - Other Adjustments: | Bengal Pharmacy net sales not included in F/S 856,676. Loss on Sales of Assets included in expenses -3,442. Bengal Pharmacy Interest 53. |
| Part XII, Line 4b - Other Adjustments: | Income tax expense reported in revenue on F/S 10,139. Bengal Pharmacy expenses not included in F/S 798,174. |
| Part XI and Part XII: | The Foundation's audited financial statement does not include the activities of the Pharmacy in the current year Statement of Activities or Balance Sheet. The net impact for the year of the pharmacy activities is shown as a loss on deconsolidation. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Investment | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $10,038,000 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $10,038,000 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $10,038,000 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III Accounting Method: | |
| 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 require filing Form 926. The Foundation's transfers to foreign partnerships did not 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. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Idaho State University | |||||||
| 921 S 8th Avenue | Pocatello | ID | 83209 | 826000924 | State of Idaho | $7,113,630 | Academic, athletic, and general support for the University |
| Idaho College of Osteopathic Medicine LLC | |||||||
| 1311 E Central Drive | Meridian | ID | 836427991 | 811715706 | $42,000 | Scholarships | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Grants and scholarships are given to Idaho State University in furtherance of the Foundation's exempt purpose. Every endowment at the Foundation has a term and condition clause which is passed on to the appropriate university office which disburses the funds. Every year the Foundation is audited and these terms are reviewed for compliance. ISUF holds a scholarship endowment for ICOM. The scholarships are awarded based on established criteria, reviewed with ISU Development staff, and then amount awarded is paid to ICOM from the spendable portion of its endowment. ICOM posts the awards to the individual student accounts. Grants are not made to individuals by the Foundation. | 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 | Form 990, Part VII, Section A, Line 5: | FormAndLineReferenceDesc |
| Explanation | Idaho State University, an unrelated organization, paid compensation of $197,436 and benefits of $33,245 to Kyle McGowen for services as Executive Vice President. The Foundation's portion for the fiscal year, including compensation and benefits of $56,544 for Kyle McGowen, is reported as contributed services by ISU to the Foundation. | ExplanationTxt |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $4,846 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 26 | ContributionCnt |
| Noncash Contributions Rpt F990 | $991,974 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Debt & Interest | 1 | $120,000 | Book Value |
| Yes (X) | Piano | 1 | $35,000 | Opinion of Experts |
| Yes (X) | Microphones & Receivers | 26 | $20,844 | FMV |
| Yes (X) | Supplies | 1 | $8,533 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Column (b): | Column (b) represents the number of items contributed during the tax year. |
| Part I, Line 32b: | Idaho State University Foundation hires realtors or other certified appraisers to appraise/sell property. All stock contributions are received by an investment company and immediately sold and the cash deposited into the ISUF bank account. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 3 | In January, 2021, the Foundation and the University entered into an agreement to transfer ownership of Bengal Pharmacy to the University, effective June 30, 2021, to be directed and managed by the College of Pharmacy. No interest in Bengal Pharmacy was retained by the Foundation. The Foundation received no consideration from the University for this transfer. |
| Form 990, Part VI, Section A, line 1 | ISUF has an Executive Committee composed of the elected officers of the Foundation Board and the Board Executive Vice President (non-voting) and two additional board members. The committee caries out specific directives of the board, acts on behalf of the board in between board meetings, with the responsibility to report significant acts to the board for ratification. |
| Form 990, Part VI, Section A, line 1 | The Executive Vice President and Treasurer serve as ex-officio members and do not have voting rights. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is emailed to the audit committee for review prior to filing. The Foundation accounting personnel and Executive Vice President review the Form 990. |
| Form 990, Part VI, Section B, line 12c | All directors, officers, Board Committee members and staff members are covered by the organization's conflict of interest policy. Each individual has a duty to disclose to the Board the existence of a conflict of interest. Conflicts of interest are first reviewed by the executive committee and then brought to the full board for resolution. Any persons with a conflict of interest are required to recuse themselves from the discussion and vote on the issue. |
| Form 990, Part VI, Section B, line 15 | All foundation employees are employees of the State of Idaho and thus, compensation is determined by state guidelines and compensation studies. The Foundation does not pay any employees directly. The organization's board does not have a direct role in the determination of compensation. |
| Form 990, Part VI, Section C, line 19 | Idaho State University Foundation documents are available to the public via the organization's website and upon request. |
| Form 990, Part VII, Column F: | The Organization participates in the Public Employee Retirement System of Idaho, a defined benefit plan, due to the size and varied participants in this plan the actuarial value is not calculated on a per employee basis. The amount included in column F for deferred compensation includes the actual contributions to the plan, but does not include any amount for a reasonable estimate of the increase in actuarial value. |
| Form 990, Part XI, line 9: | Net change in value of split-interest agreements and life insurance 350,557. Transfer of Bengal Pharmacy to Idaho State University -807,360. Bengal Pharmacy current year change in net assets -55,113. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bengal Pharmacy | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 921 South 8th Ave Stop 8158 | AddressLine1Txt |
| City | Pocatello | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Pharmacy training for pharmaceutical students | PrimaryActivitiesTxt |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Total Income | $856,676 | TotalIncomeAmt |
| End Of Year Assets | $1,295,018 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Idaho State University Foundation | BusinessNameLine1Txt |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Trusts (7) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | SUPPORT FOR IDAHO STATE UNIVERSITY | PrimaryActivitiesTxt |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | 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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule R, Part I: | FormAndLineReferenceDesc |
| Explanation | Bengal Pharmacy ownership transferred to the University of Idaho effective June 30, 2021. The amounts reported on Schedule R related to the Pharmacy represent the current tax year gross receipts and end of year assets deconsolidated from the Foundation's audited financial statements. | ExplanationTxt |