COLLEGE OF WESTERN IDAHO FOUNDATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- COLLEGE OF WESTERN IDAHO FOUNDATION INC (EIN 27-1159705)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-15
- IRS object ID
- 201540469349300704
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule M
- Schedule N
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-15T12:42:35-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 877 W MAIN ST STE 800 | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 83702 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLL | BusinessNameControlTxt |
| Phone | 2085623100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6056 BIRCH LANE SUITE 200 | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83687 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MITCH MINNETTE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2085623242 | PhoneNum |
| Signature | 2015-02-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KIM HUNWARDSEN CPA | PreparerPersonNm |
| PTIN | P00484560 | PTIN |
| Phone | 2083447150 | PhoneNum |
| Preparation | 2015-02-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MITCH MINNETTE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6056 BIRCH LANE SUITE 200 | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83687 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,081,355 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://CWIDAHO.CC/ | 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 | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $482,653 | PYContributionsGrantsAmt |
| CY Contributions Grants | $759,642 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $112,738 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,167,367 | CYInvestmentIncomeAmt |
| PY Other Revenue | $223,798 | PYOtherRevenueAmt |
| CY Other Revenue | $1,600 | CYOtherRevenueAmt |
| PY Total Revenue | $819,189 | PYTotalRevenueAmt |
| CY Total Revenue | $2,928,609 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $791,740 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $18,581,880 | 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 | $557,803 | PYOtherExpensesAmt |
| CY Other Expenses | $157,331 | CYOtherExpensesAmt |
| PY Total Expenses | $1,349,543 | PYTotalExpensesAmt |
| CY Total Expenses | $18,739,211 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$530,354 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$15,810,602 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $20,621,260 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,060,037 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $48,511 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $106,421 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,572,749 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,953,616 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE COLLEGE OF WESTERN IDAHO FOUNDATION IS A NON-PROFIT ORGANIZATION WHOSE PURPOSE IS TO SERVE AS AN AMBASSADOR FOR THE COLLEGE OF WESTERN IDAHO AND ITS MISSION BY THE WAY OF PHILANTHROPIC SUPPORT THROUGH EVENTS, ANNUAL CAPITAL GRANTS AND PLANNED GIVING FOR THE BENEFIT OF THE COLLEGE OF WESTERN IDAHO. THE FOUNDATION INVESTS AND MANAGES GIFTS RESPONSIBLY IN ACCORDANCE WITH THE DONOR'S WISHES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $17,632,063 | ExpenseAmt |
| Grant | $17,500,000 | GrantAmt |
| Revenue | $132,186 | RevenueAmt |
| Desc | THE COLLEGE OF WESTERN IDAHO FOUNDATION RAISED AND MANAGED PRIVATE RESOURCES THAT SUPPORT THE MISSION AND PRIORITIES OF THE COLLEGE OF WESTERN IDAHO. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,081,880 | ExpenseAmt |
| Grant | $1,081,880 | GrantAmt |
| Desc | THE COLLEGE OF WESTERN IDAHO FOUNDATION RAISED AND MANAGED SCHOLARSHIPS AND PROGRAM SUPPORT FOR THE COLLEGE OF WESTERN IDAHO STUDENTS AND PROGRAMS. DURING THE FISCAL YEAR ENDING JUNE 30, 2014, THE FOUNDATION PROVIDED SCHOLARSHIPS TO 595 STUDENTS TOTALING $332,659 AND PROGRAM SUPPORT TOTALING $749,221 TO THE COLLEGE OF WESTERN IDAHO. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $18,713,943 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| 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 | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | Yes (1) | 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 | 1 | 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 | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | MARISSA TAYLOR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2085623274 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6056 BIRCH LANE SUITE 200 | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83687 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| GREG BRAUN | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEVIN RIGENHAGEN | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BOB MAYNARD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRENT OLMSTEAD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CINDY MELILLO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEBBIE HENRY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR RICHARD RADNOVICH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EARL SULLIVAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GARY DYER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GREG BYRON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GUY HURLBUTT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HOLLY CARLSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOAN DEAL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOEL HICKMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KARL KEELER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEW MANGLOS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY MAY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE BALLENGER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE REYNOLDSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHUCK HEDEMARK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BERT GLANDON | ||||||
| EX OFFICIO/CWI PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MITCH MINNETTE | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $14,994 | $0 | $5,612 | |
| ELINA DICOSTANZO | ||||||
| EXECUTIVE DIRECTOR (THRU 9/1/13) | 40.00 | Yes (X) | $16,443 | $0 | $4,774 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $31,437 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $10,386 | 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 |
| All Other Contributions | $759,642 | AllOtherContributionsAmt |
| Noncash Contributions | $95,714 | NoncashContributionsAmt |
| Total Contributions | $759,642 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,132 | TotalRevenueColumnAmt |
| Exclusion | $51,132 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,600 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,600 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,600 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,600 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $768,981 | SecuritiesAmt |
| Other | $17,500,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $638,395 | SecuritiesAmt |
| Other | $15,514,351 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $130,586 | SecuritiesAmt |
| Other | $1,985,649 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,116,235 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $130,586 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,985,649 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,928,609 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $132,186 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,036,781 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,581,880 | TotalAmt |
| Program Services | $18,581,880 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,875 | TotalAmt |
| Management And General | $13,875 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,318 | TotalAmt |
| Program Services | $30,318 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,812 | TotalAmt |
| Program Services | $10,812 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,750 | TotalAmt |
| Program Services | $2,750 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,132 | TotalAmt |
| Program Services | $3,212 | ProgramServicesAmt |
| Management And General | $2,920 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,187 | TotalAmt |
| Management And General | $7,187 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,086 | TotalAmt |
| Management And General | $1,086 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,895 | TotalAmt |
| Program Services | $81,895 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOUNDATION OPERATION SE | $2,376 | $2,376 | |
| MISCELLANEOUS | $700 | $700 | |
| MEMBERSHIPS & SUBSCRIPT | $200 | $200 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,739,211 | TotalAmt |
| Program Services | $18,713,943 | ProgramServicesAmt |
| Management And General | $25,268 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,233,307 | BOYAmt |
| EOY | $2,158,036 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,265 | BOYAmt |
| EOY | $272,383 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,784 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,596,247 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,275,657 | BOYAmt |
| EOY | $2,629,618 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,621,260 | BOYAmt |
| EOY | $5,060,037 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,511 | BOYAmt |
| EOY | $106,421 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,511 | BOYAmt |
| EOY | $106,421 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,892,383 | BOYAmt |
| EOY | $495,539 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,653,957 | BOYAmt |
| EOY | $3,378,332 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,026,409 | BOYAmt |
| EOY | $1,079,745 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,572,749 | BOYAmt |
| EOY | $4,953,616 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,621,260 | BOYAmt |
| EOY | $5,060,037 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$15,810,602 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $191,469 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 Minus3 Years | $16,834,687 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,679,236 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $482,653 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $759,642 | CurrentTaxYearAmt |
| Total | $23,756,218 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $16,834,687 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,679,236 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $482,653 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $759,642 | CurrentTaxYearAmt |
| Total | $23,756,218 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $12,176,189 | SubstantialContributorsTotAmt |
| Public Support Total170 | $11,580,029 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $59,092 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $62,720 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $54,582 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $52,732 | CurrentTaxYearAmt |
| Total | $229,126 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $4,217 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,242 | CurrentTaxYearMinus2YearsAmt |
| Total | $18,459 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $24,003,803 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $284,066 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
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 | $1,071,563 | BeginningYearBalanceAmt |
| Contributions | $53,336 | ContributionsAmt |
| Investment Earnings Or Losses | $164,831 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $51,288 | OtherExpendituresAmt |
| End Year Balance | $1,238,442 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,051,931 | BeginningYearBalanceAmt |
| Contributions | $534 | ContributionsAmt |
| Investment Earnings Or Losses | $76,057 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $56,959 | OtherExpendituresAmt |
| End Year Balance | $1,071,563 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $964,443 | BeginningYearBalanceAmt |
| Contributions | $115,229 | ContributionsAmt |
| Investment Earnings Or Losses | $2,894 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $30,635 | OtherExpendituresAmt |
| End Year Balance | $1,051,931 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $922,653 | ContributionsAmt |
| Investment Earnings Or Losses | $51,699 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $9,909 | OtherExpendituresAmt |
| End Year Balance | $964,443 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.87190 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.12810 | 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 | $1,367,465 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $191,469 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $263,354 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$30,318 | OtherRevenueAmt |
| Revenue Not Reported | $424,505 | RevenueNotReportedAmt |
| Revenue Subtotal | $942,960 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,985,649 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,985,649 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,928,609 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,972,247 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $263,354 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $263,354 | ExpensesNotReportedAmt |
| Expenses Subtotal | $18,708,893 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $30,318 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $30,318 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $18,739,211 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR SCHOLARSHIPS AND COLLEGE PROGRAM SUPPORT. |
| PART X, LINE 2: | THE FOUNDATION IS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND A PUBLIC CHARITY UNDER SECTION 170(B)(1)(A)(VI). THIS EXEMPTION DOES NOT APPLY TO UNRELATED BUSINESS ACTIVITIES. ON THESE ACTIVITIES, THE FOUNDATION IS REQUIRED TO REPORT AND PAY FEDERAL AND STATE INCOME TAX. THE FOUNDATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE INTERNAL REVENUE SERVICE (IRS). THE FOUNDATION HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. 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. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | ENDOWMENT INVESTMENT FEES -30,318. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | GAIN ON DONATION OF PROPERTY - MICRON BUILDING 1,985,649. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ENDOWMENT INVESTMENT FEES 30,318. |
| SCHEDULE D, PART V - ENDOWMENT FUNDS: | THE COLLEGE OF WESTERN IDAHO FOUNDATION AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDING JUNE 30, 2014 INCLUDED A MODIFICATION TO THE PRIOR YEAR ENDING ENDOWMENT ASSETS BALANCE DUE TO A CHANGE IN THE ACTUAL APPROPRIATION OF ENDOWMENT ASSETS FOR EXPENDITURE. THE FORM 990 SCHEDULE D, PART V INFORMATION FOR THE PRIOR YEAR IS UPDATED TO REFLECT THE NUMBERS REPORTED IN THE AUDITED FINANCIAL STATEMENTS. |
| SCHEDULE D, PART VI - LAND, BUILDINGS AND EQUIPMENT | THE COLLEGE OF WESTERN IDAHO FOUNDATION TRANSFERRED OWNERSHIP OF THE MICRON CENTER FOR PROFESSIONAL TECHNICAL EDUCATION TO THE COLLEGE OF WESTERN IDAHO ON SEPTEMBER 25, 2013 WITH A FAIR MARKET VALUE OF $17,500,000. THE FACILITY IS THE PRIMARY LOCATION FOR COLLEGE OF WESTERN IDAHO PROFESSIONAL TECHNICAL EDUCATION PROGRAMS AS WELL AS ONE STOP STUDENT SERVICE AT THE COLLEGE OF WESTERN IDAHO BOOKSTORE. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|---|---|---|---|---|
| THE COLLEGE OF WESTERN IDAHO | ||||||||||
| 6056 BIRCH LANE SUITE 200 | NAMPA | ID | 83687 | 260684268 | STATE OF IDAHO | $749,221 | DEPARTMENTAL AND PROGRAM SUPPORT FOR THE COLLEGE | |||
| THE COLLEGE OF WESTERN IDAHO | ||||||||||
| 6056 BIRCH LANE SUITE 200 | NAMPA | ID | 83687 | 260684268 | STATE OF IDAHO | $332,659 | SCHOLARSHIP FUNDS FOR THE COLLEGE | |||
| THE COLLEGE OF WESTERN IDAHO | ||||||||||
| 6056 BIRCH LANE SUITE 200 | NAMPA | ID | 83687 | 260684268 | STATE OF IDAHO | TO PROVIDE OWNERSHIP OF THE MICRON CENTER TO THE COLLEGE; THE CENTER IS THE PRIMARY LOCATION FOR CWI PROFESSIONAL TECHNICAL EDUCATION PROGRAMS AS WELL AS ONE STOP STUDENT SERVICES AND THE CWI BOOKSTORE. | $17,500,000 | APPRAISAL | MICRON CENTER FOR PROFESSIONAL TECHNICAL EDUCATION - LAND AND BUILDING | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION'S SCHOLARSHIP COORDINATOR MAINTAINS RECORDS FOR THE SCHOLARSHIP GRANTS AND ASSISTANCE. THE RECORDS ARE COORDINATED WITH THE COLLEGE OF WESTERN IDAHO FINANCIAL AID DIRECTOR 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 |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MITCH MINNETTE | ||||||||||||||
| EXECUTIVE DIRECTOR | $14,994 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,612 | $0 | $20,606 | $0 | $0 | $0 |
| ELINA DICOSTANZO | ||||||||||||||
| EXECUTIVE DIRECTOR (THRU 9/1/13) | $16,443 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $4,774 | $0 | $21,217 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART II: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION'S EXECUTIVE DIRECTOR IS COMPENSATED ANNUALLY BY THE COLLEGE OF WESTERN IDAHO, AN UNRELATED ORGANIZATION. THE ORGANIZATION HAS REPORTED ON PART VII COMPENSATION PAID TO THE EXECUTIVE DIRECTOR POSITION ON THE ORGANIATION'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. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $74,991 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV AT SALE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | MATERIALS & S | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $20,723 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | 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 |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | MICRON CENTER FOR PROFESSIONAL TECHNICAL EDUCATION - LAND AND BUILDING | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2013-09-25 | DistributionDt |
| Fair Market Value Of Asset | $17,500,000 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | APPRAISAL OF LAND AND BUILDING | MethodOfFMVDeterminationTxt |
| EIN | 260684268 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE COLLEGE OF WESTERN IDAHO | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3010 | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83653 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRC Section | STATE INSTITUTION - IRC SECTION 115 | IRCSectionTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | 0 | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | 0 | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | 0 | OwnerOfSuccessor2Ind |
| Receive Compensation2 | 0 | ReceiveCompensation2Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE GOVERNING BODY DELEGATES AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE CHAIR, SECRETARY, TREASURER, IMMEDIATE PAST CHAIRS AND THE CHAIRS OF THE FOLLOWING BOARD COMMITTEES: AUDIT, BOARD DEVELOPMENT, GOVERNANCE, MARKETING AND SPECIAL EVENTS, SCHOLARSHIP, AND INVESTMENT. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE VOTING DIRECTORS. THE EXECUTIVE COMMITTEE SHALL EXERCISE ALL POWERS OF THE BOARD BETWEEN THE MEETING OF SAID BOARD, EXCEPT THE EXECUTIVE COMMITTEE MAY NOT TAKE THE FOLLOWING ACTION: (I) AUTHORIZE DISTRIBUTIONS, (II) APPROVE DISSOLUTION, MERGER OR THE SALE, PLEDGE OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE FOUNDATIONS ASSETS (III) ELECT APPOINT OR REMOVE DIRECTS OR FILL VACANCIES OF THE BOARD OF DIRECTORS ON ANY OF ITS COMMITTEES, OR (IV) ADOPT, AMEND, OR REPEAL THE ARTICLES OF THE BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 2 | BUSINESS RELATIONSHIP: CHUCK HEDEMARK & DEBBIE HENRY BUSINESS RELATIONSHIP: BERT GLANDON & GUY HURLBUTT |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE FORM 990 IS PROVIDED TO THE FINANCE AND EXECUTIVE COMMITTEE BY EMAIL FOR REVIEW BEFORE THE FEBRUARY MEETING AND PRIOR TO FILING. |
| 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 FOUNDATION EXECUTIVE DIRECTOR 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 C, LINE 19 | DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART X, LINE 10C: | THE COLLEGE OF WESTERN IDAHO FOUNDATION TRANSFERRED OWNERSHIP OF THE MICRON CENTER FOR PROFESSIONAL TECHNICAL EDUCATION TO THE COLLEGE OF WESTERN IDAHO ON SEPTEMBER 25, 2013 WITH A FAIR MARKET VALUE OF $17,500,000. THE FACILITY IS THE PRIMARY LOCATION FOR COLLEGE OF WESTERN IDAHO PROFESSIONAL TECHNICAL EDUCATION PROGRAMS AS WELL AS ONE STOP STUDENT SERVICE AT THE COLLEGE OF WESTERN IDAHO BOOKSTORE. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |
| FORM 990, PART VII, SECTION A: | THE ORGANIZATION'S EXECUTIVE DIRECTOR IS COMPENSATED ANNUALLY BY THE COLLEGE OF WESTERN IDAHO, AN UNRELATED ORGANIZATION. THE ORGANIZATION HAS REPORTED ON PART VII COMPENSATION PAID TO THE EXECUTIVE DIRECTOR POSITION ON THE ORGANIATION'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. |
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