COLLEGE OF WESTERN IDAHO FOUNDATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: COLLEGE OF WESTERN IDAHO FOUNDATION INC (EIN 27-1159705)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-10
IRS object ID: 201420419349301437
Schema version: 2012v2.1
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 M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-10T15:22:37-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	450250958	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EIDE BAILLY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	271159705	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE COLLEGE OF WESTERN IDAHO FOUNDATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	COLL	NameControl
Phone	2085623100	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	CRAIG BROWN	Name
Title	VP RESOURCE DEVELOPMENT	Title
Phone	2085623242	Phone
Date Signed	2014-02-10	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LEANN M SANNES	Name
PTIN	P01258277	PTIN
Phone	2083447150	Phone
Date Prepared	2014-02-10	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CRAIG BROWN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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	1734393	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	HTTP://CWIDAHO.CC/	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2009	YearFormation
State Legal Domicile	ID	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	18	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	18	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	23	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	5679236	ContributionsGrantsPriorYear
Contributions Grants Current Year	482653	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	0	ProgramServiceRevenuePriorYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	39546	InvestmentIncomePriorYear
Investment Income Current Year	112738	InvestmentIncomeCurrentYear
Other Revenue Prior Year	14242	OtherRevenuePriorYear
Other Revenue Current Year	223798	OtherRevenueCurrentYear
Total Revenue Prior Year	5733024	TotalRevenuePriorYear
Total Revenue Current Year	819189	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1134255	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	791740	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	0	SalariesEtcPriorYear
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	138187	OtherExpensePriorYear
Other Expenses Current Year	557803	OtherExpensesCurrentYear
Total Expenses Prior Year	1272442	TotalExpensesPriorYear
Total Expenses Current Year	1349543	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	4460582	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-530354	RevenuesLessExpensesCY
Total Assets BOY	21342705	TotalAssetsBOY
Total Assets EOY	20621260	TotalAssetsEOY
Total Liabilities BOY	310772	TotalLiabilitiesBOY
Total Liabilities EOY	48511	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	21031933	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	20572749	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE SUPPORT FOR THE PRIVATE FUNDRAISING EFFORTS OF THE COLLEGE OF WESTERN IDAHO AND TO MANAGE PRIVATELY DONATED FUNDS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	534724	Expense
Revenue	283626	Revenue
Description	THE COLLEGE OF WESTERN IDAHO FOUNDATION RAISED AND MANAGED PRIVATE RESOURCES THAT SUPPORT THE MISSION AND PRIORITIES OF THE COLLEGE OF WESTERN IDAHO.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	791740	Expense
Grants	791740	Grants
Description	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, 2013, THE FOUNDATION PROVIDED SCHOLARSHIPS TO 564 STUDENTS TOTALING $293,626 AND PROGRAM SUPPORT TOTALING $498,114 TO THE COLLEGE OF WESTERN IDAHO.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	0	Expense
Revenue	0	Revenue
Description	THE COLLEGE OF WESTERN IDAHO FOUNDATION COMPLETED THE RENOVATION OF THE 176,264 SQUAREFOOT MICRON CENTER FOR PROFESSIONAL TECHNICAL EDUCATION IN AUGUST 2012. THE FACILITY IS THE PRIMARY LOCATION FOR COLLEGE OF WESTERN IDAHO PROFESSIONAL TECHNICAL EDUCATION PROGRAMS AS WELL AS ONE STOP STUDENT SERVICE AND THE COLLEGE OF WESTERN IDAHO BOOKSTORE.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1326464	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	3	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	18	NbrVotingGoverningBodyMembers
Number Independent Voting Members	18	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	BRIAN D SMITH	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2085623168	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (27 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
GARY DYER
DIRECTOR	1.00	X	0	0	0
CHUCK HEDEMARK
DIRECTOR	1.00	X	0	0	0
MIKE REYNOLDSON
DIRECTOR	1.00	X	0	0	0
GREGORY J BRAUN
PRESIDENT	2.00	X	0	0	0	X
GREGORY BYRON
TREASURER	2.00	X	0	0	0	X
JOAN DEAL
DIRECTOR	1.00	X	0	0	0
DEBBIE HENRY
DIRECTOR	1.00	X	0	0	0
JOEL HICKMAN
DIRECTOR	1.00	X	0	0	0
GUY HURLBUTT
DIRECTOR	1.00	X	0	0	0
ED JOHNSON
DIRECTOR	1.00	X	0	0	0
ALEX LABEAU
DIRECTOR	1.00	X	0	0	0
BOB MAYNARD
DIRECTOR	1.00	X	0	0	0
GARY MULTANEN
VICE PRESIDENT	2.00	X	0	0	0	X
DR RICHARD RADNOVICH
DIRECTOR	1.00	X	0	0	0
KEVIN RIGENHAGEN
DIRECTOR	1.00	X	0	0	0
MARY MAY
DIRECTOR	1.00	X	0	0	0
ED BARRETT
DIRECTOR	1.00	X	0	0	0
BOB CARPENTER
DIRECTOR	1.00	X	0	0	0
MERILEE MARSH
DIRECTOR	1.00	X	0	0	0
MIKE MOONEY
DIRECTOR	1.00	X	0	0	0
CHUCK RUCH
DIRECTOR	1.00	X	0	0	0
LAURI TOLMIE
DIRECTOR	1.00	X	0	0	0
ALICE WHITNEY
DIRECTOR	1.00	X	0	0	0
BERT GLANDON
EX OFFICIO/CWI PRESIDENT	1.00	X	0	0	0
CHERYL WRIGHT
EX OFFICIO/CWI VP FINANCE	1.00	X	0	0	0
JODI DAVIS-GEMPLER
FORMER EXECUTIVE DIRECTOR	40.00		42163	0	10238	X
ELINA DICOSTANZO
FORMER EXECUTIVE DIRECTOR	40.00		26603	0	6544	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	68766	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	16782	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	482653	AllOtherContributions
Noncash Contributions	99070	NoncashContributions
Total Contributions	482653	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	52910	TotalRevenueColumn
Exclusion	$52,910	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	1672	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	1672	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	1672	TotalRevenueColumn
Related Or Exempt Function Income	1672	RelatedOrExemptFunctionIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	975032	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	915204	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	59828	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	59828	TotalRevenueColumn
Related Or Exempt Function Income	59828	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Business Code	611710	BusinessCode
Total Revenue Column	222126	TotalRevenueColumn
Related Or Exempt Function Income	222126	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	222126	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	819189	TotalRevenueColumn
Related Or Exempt Function Income	283626	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$52,910	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	791740	Total
Program Services	791740	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	465	Total
Management And General	465	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	13180	Total
Management And General	13180	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	28069	Total
Program Services	28069	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	7480	Total
Management And General	7480	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	228707	Total
Program Services	228707	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	1954	Total
Management And General	1954	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	277636	Total
Program Services	277636	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
MEMBERSHIPS & SUBSCRIPT	2795	2795
BANK CHARGES & FEES	1339	1339
MISCELLANEOUS	300	300
FACILITIES & EQUIPMENT	203	203

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	-4325	Total
Program Services	-4325	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1349543	Total
Program Services	1326464	ProgramServices
Management And General	23079	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1822377	BOY
EOY	0	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	477644	BOY
EOY	2233307	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	1625490	BOY
EOY	420265	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	482488	BOY
EOY	95784	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	15876215	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	279968	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3889915	BOY
EOY	15596247	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	2154950	BOY
EOY	2275657	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	10889841	BOY
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	21342705	BOY
EOY	20621260	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	310772	BOY
EOY	48511	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	310772	BOY
EOY	48511	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	14959654	BOY
EOY	15892383	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5045650	BOY
EOY	3653957	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1026629	BOY
EOY	1026409	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	21031933	BOY
EOY	20572749	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	21342705	BOY
EOY	20621260	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-530354	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	71170	ReconciliationUnrealizedInvest
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	16834687	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5679236	CurrentTaxYearMinus1Year
Current Tax Year	482653	CurrentTaxYear
Total	22996576	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	16834687	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5679236	CurrentTaxYearMinus1Year
Current Tax Year	482653	CurrentTaxYear
Total	22996576	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	11983930	AmountsSubstContributorsTotal
Public Support Total170	11012646	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	59092	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	62720	CurrentTaxYearMinus1Year
Current Tax Year	54582	CurrentTaxYear
Total	176394	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	4217	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14242	CurrentTaxYearMinus1Year
Total	18459	Total

Field	Value	IRS element (for citing)
Total Support	23191429	TotalSupport
Gross Receipts From Admissions Etc	284066	GrossReceiptsFromAdmissionsEtc
First5 Years170	X	First5Years170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	1051931	BeginningOfYearBalance
Contributions	534	Contributions
Investment Earnings Or Losses	76057	InvestmentEarningsOrLosses
Other Expenditures	56959	OtherExpenditures
End Of Year Balance	1071563	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	964443	BeginningOfYearBalance
Contributions	115229	Contributions
Investment Earnings Or Losses	2894	InvestmentEarningsOrLosses
Other Expenditures	30635	OtherExpenditures
End Of Year Balance	1051931	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Contributions	922653	Contributions
Investment Earnings Or Losses	51699	InvestmentEarningsOrLosses
Other Expenditures	9909	OtherExpenditures
End Of Year Balance	964443	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	0.95790	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.04210	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2773000	OtherCostOrOtherBasis
Book Value	2773000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	13103215	OtherCostOrOtherBasis
Depreciation	279968	Depreciation
Book Value	12823247	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	15596247	TotalOfBookValueLandBuildings

Other Securities OtherSecurities

Field	Value	IRS element (for citing)
Description	INVESTMENTS SECURITIES	Description
Book Value	2275657	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	2275657	TotalOfBookValueSecurities
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	1162886	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	71170	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	300596	DonatedSrvcAndUseOfFacilities
Other Revenues	-28069	OtherRevenues
Revenue Not Rptd F990	343697	RevenueNotRptdF990
Revenue Subtotal	819189	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	819189	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1622070	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	300596	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	300596	ExpensesNotRptdF990
Expenses Subtotal	1321474	ExpensesSubtotal
Other Expenses Not Included	28069	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	28069	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	1349543	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:	PART V, LINE 4:	SCHOLARSHIPS AND PROGRAM SUPPORT
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X, LINE 2:	THE FOUNDATION ADOPTED THE PROVISIONS OF ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES). AS OF JUNE 30, 2013, THE UNRECOGNIZED TAX BENEFIT ACCURAL WAS ZERO. 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 -28,069.
PART XII, LINE 4B - OTHER ADJUSTMENTS:		ENDOWMENT INVESTMENT FEES 28,069.
		SCHEDULE D, PART V - ENDOWMENT FUNDS: THE COLLEGE OF WESTERN IDAHO FOUNDATION AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDING JUNE 30, 2013 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 I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
COLLEGE OF WESTERN IDAHO
6056 BIRCH LANE SUITE 200	NAMPA	ID	83687	260684268	GOVERNMENT ENTITY	498114	DEPARTMENTAL AND PROGRAM SUPPORT FOR THE COLLEGE
COLLEGE OF WESTERN IDAHO
6056 BIRCH LANE SUITE 200	NAMPA	ID	83687	260684268	GOVERNMENT ENTITY	293626	SCHOLARSHIP FUNDS FOR THE COLLEGE

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: 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.	Explanation

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	72904	NoncashContribsRptdF990
Method Of Determining Revenues	FMV AT SALE	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Description	MATERIALS & SUPPLIES	Description
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	26166	NoncashContribsRptdF990
Method Of Determining Revenues	FMV AT DONATION	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	1	ReviewProcessUnusualNCGifts
Third Parties Used	0	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReference	ExplanationExplanation
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 JANUARY 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 XII, LINE 2C:	THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
FORM 990, PART VI, SECTION A, LINE 1A:	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 CHAIR, AND THE CHAIRS OF THE FOLLOWING BOARD COMMITTEES: AUDIT, DEVELOPMENT, GOVERNANCE, REAL ESTATE, AND INVESTMENT. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE VOTING DIRECTORS. THE EXECUTIVE COMMITTEE SHALL EXERCISE ALL POWERS OF THE BOARD BETWEEN THE MEETINGS OF SAID BOARD, EXCEPT THE EXECUTIVE COMMITTEE MAY NOT TAKE THE FOLLOWING ACTIONS: (I) AUTHORIZE DISTRIBUTIONS, (II) APPROVE DISSOLUTION, MERGER OR THE SALE, PLEDGE OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE FOUNDATION'S ASSETS, (III) ELECT, APPOINT, OR REMOVE DIRECTORS OR FILL VACANCIES ON THE BOARD OF DIRECTORS ON ANY OF ITS COMMITTEES, OR (IV) ADOPT, AMEND, OR REPEAL THE ARTICLES OF THE BYLAWS.
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.