2014-02-10T15:22:37-06:00 2013-06-30 450250958 EIDE BAILLY LLP 877 W MAIN ST STE 800 BOISE ID 83702 990 2012-07-01 271159705 THE COLLEGE OF WESTERN IDAHO FOUNDATION INC COLL 2085623100 6056 BIRCH LANE SUITE 200 NAMPA ID 83687 CRAIG BROWN 2085623242 2014-02-10 1 LEANN M SANNES P01258277 2083447150 2014-02-10 2012 2015-11-30 17:44:51Z CRAIG BROWN 6056 BIRCH LANE SUITE 200 NAMPA ID 83687 1734393 0 X HTTP://CWIDAHO.CC/ X 2009 ID 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. 18 18 0 23 0 0 5679236 482653 0 0 39546 112738 14242 223798 5733024 819189 1134255 791740 0 0 0 0 0 0 0 138187 557803 1272442 1349543 4460582 -530354 21342705 20621260 310772 48511 21031933 20572749 TO PROVIDE SUPPORT FOR THE PRIVATE FUNDRAISING EFFORTS OF THE COLLEGE OF WESTERN IDAHO AND TO MANAGE PRIVATELY DONATED FUNDS. 0 0 534724 283626 THE COLLEGE OF WESTERN IDAHO FOUNDATION RAISED AND MANAGED PRIVATE RESOURCES THAT SUPPORT THE MISSION AND PRIORITIES OF THE COLLEGE OF WESTERN IDAHO. 791740 791740 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. 0 0 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. 1326464 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X BRIAN D SMITH 2085623168 6056 BIRCH LANE SUITE 200 NAMPA ID 83687 GARY DYER 1.00 X 0 0 0 CHUCK HEDEMARK 1.00 X 0 0 0 MIKE REYNOLDSON 1.00 X 0 0 0 GREGORY J BRAUN 2.00 X X 0 0 0 GREGORY BYRON 2.00 X X 0 0 0 JOAN DEAL 1.00 X 0 0 0 DEBBIE HENRY 1.00 X 0 0 0 JOEL HICKMAN 1.00 X 0 0 0 GUY HURLBUTT 1.00 X 0 0 0 ED JOHNSON 1.00 X 0 0 0 ALEX LABEAU 1.00 X 0 0 0 BOB MAYNARD 1.00 X 0 0 0 GARY MULTANEN 2.00 X X 0 0 0 DR RICHARD RADNOVICH 1.00 X 0 0 0 KEVIN RIGENHAGEN 1.00 X 0 0 0 MARY MAY 1.00 X 0 0 0 ED BARRETT 1.00 X 0 0 0 BOB CARPENTER 1.00 X 0 0 0 MERILEE MARSH 1.00 X 0 0 0 MIKE MOONEY 1.00 X 0 0 0 CHUCK RUCH 1.00 X 0 0 0 LAURI TOLMIE 1.00 X 0 0 0 ALICE WHITNEY 1.00 X 0 0 0 BERT GLANDON 1.00 X 0 0 0 CHERYL WRIGHT 1.00 X 0 0 0 JODI DAVIS-GEMPLER 40.00 X 42163 0 10238 ELINA DICOSTANZO 40.00 X 26603 0 6544 68766 0 16782 0 0 0 0 0 482653 99070 482653 52910 52910 1672 0 1672 1672 1672 975032 915204 59828 59828 59828 OTHER INCOME 611710 222126 222126 222126 819189 283626 0 52910 791740 791740 465 465 13180 13180 28069 28069 7480 7480 228707 228707 1954 1954 277636 277636 MEMBERSHIPS & SUBSCRIPT 2795 2795 BANK CHARGES & FEES 1339 1339 MISCELLANEOUS 300 300 FACILITIES & EQUIPMENT 203 203 -4325 -4325 1349543 1326464 23079 0 1822377 0 477644 2233307 1625490 420265 482488 95784 15876215 279968 3889915 15596247 2154950 2275657 10889841 0 21342705 20621260 310772 48511 310772 48511 X 14959654 15892383 5045650 3653957 1026629 1026409 21031933 20572749 21342705 20621260 -530354 71170 0 X X 0 1 X 1 0 X 16834687 5679236 482653 22996576 16834687 5679236 482653 22996576 11983930 11012646 59092 62720 54582 176394 4217 14242 18459 23191429 284066 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1051931 534 76057 56959 1071563 964443 115229 2894 30635 1051931 922653 51699 9909 964443 0.95790 0.04210 0 0 2773000 2773000 13103215 279968 12823247 15596247 INVESTMENTS SECURITIES 2275657 F 2275657 X 1162886 71170 300596 -28069 343697 819189 0 819189 1622070 300596 300596 1321474 28069 28069 1349543 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. 1 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 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. X 1 72904 FMV AT SALE X MATERIALS & SUPPLIES 1 26166 FMV AT DONATION 0 1 0 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.