2013-01-31T09:46:56-06:00 2012-06-30 CARNEY ALEXANDER MAROLD & CO LLP PO BOX 1290 WATERLOO IA 507041290 990 2011-07-01 426123782 HAWKEYE COMMUNITY COLLEGE FDN HAWK 3192964295 PO BOX 8015 WATERLOO IA 507048015 PEG BROWN 3192964295 2012-12-04 true MONICA M HAAG 3192333318 2013-01-31 X 2011 2016-02-25 16:41:14Z PEG BROWN PO BOX 8015 WATERLOO IA 50704 1267437 false X N/A X 1968 IA TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS ATTENDING HAWKEYE COMMUNITY COLLEGE AND AID THE COLLEGE TO MEET GROWING AND CHANGING NEEDS. 19 19 0 14 0 566514 747190 8558 8423 71836 89702 55937 64737 702845 910052 174888 192392 0 0 0 0 283508 382039 458396 574431 244449 335621 5032373 5261397 17445 2047 5014928 5259350 TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS ATTENDING HAWKEYE COMMUNITY COLLEGE AND AID THE COLLEGE TO MEET GROWING AND CHANGING NEEDS. false false 543334 192392 THE FOUNDATION SUPPORTS HAWKEYE COMMUNITY COLLEGE BY PROVIDING LOANS AND SCHOLARSHIPS TO STUDENTS OF THE COLLEGE. THE RECIPIENTS ARE PRIMARILY DETERMINED BY THE SCHOLARSHIP COMITTEE AND DEPARTMENT CHAIRS. THE AWARD AMOUNTS ARE DETERMINED BY THE FOUNDATION STAFF. 543334 true true false false false false false false false true true true false false false true true true false false false false false false false false false false true false false false false false false false false false true false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 19 19 false false false false false false false true true false false false true true true true true false false false X MURIEL POPPENS 3192964002 1501 E ORANGE RD WATERLOO IA 50701 PEG BROWN 55.00 X X 0 110576 28982 KEN ALLABAUGH 1.00 X 0 0 0 VICKI ANGOVE 1.00 X 0 0 0 STACEY BENTLEY 1.00 X 0 0 0 PAT BROCK 1.00 X 0 0 0 FRANK DOWIE III 1.00 X 0 0 0 STEVE DUST 1.00 X 0 0 0 KRIS HANSEN 1.00 X 0 0 0 JIM INGLES 1.00 X 0 0 0 ELIZABETH KILGARD 1.00 X 0 0 0 MARK KITTRELL 1.00 X 0 0 0 TIM LUCE 1.00 X 0 0 0 JIM MUDD JR 1.00 X 0 0 0 NANCY PINKSTON 1.00 X 0 0 0 TODD ROHLFSEN 1.00 X 0 0 0 GRETCHEN SYHRE 1.00 X 0 0 0 JOHN TUVE 1.00 X 0 0 0 HARLAN VAN GERPEN 1.00 X 0 0 0 DR LINDA ALLEN 1.00 X 0 0 0 SAMUEL DOSUMU 1.00 X 0 0 0 KATHY FLYNN 1.00 X 0 0 0 DANIEL GILLEN 1.00 X 0 0 0 DAVE KREJCHI 1.00 X 0 0 0 LUANE LORENZEN 1.00 X 0 0 0 110576 28982 false false false 747190 158830 747190 LOAN INTEREST 900004 8423 8423 8423 90513 90513 18563 2082 16481 16481 16481 336078 18414 355303 -19225 18414 -811 -811 SPECIAL EVENTS 900004 37247 37247 MISCELLANEOUS INCOME 900004 11009 11009 48256 910052 19432 143430 192392 192392 8025 8025 25 25 5422 5422 3226 3226 17650 17650 PROGRAM COSTS 207057 207057 COLLECT/LOANS WRITTEN OFF 76063 76063 SUPPLIES 47437 47437 DEPARTMENTAL ACTIVITY 17134 17134 574431 543334 31097 0 765440 402487 20342 22952 12067 9611 60199 52625 375841 375841 375841 3778847 4376821 19637 21060 5032373 5261397 498 2047 16947 17445 2047 X 1117675 1461190 2032670 1902750 1864583 1895410 5014928 5259350 5032373 5261397 335621 -91199 X false true true X false X 751938 914370 404243 566514 747190 3384255 751938 914370 404243 566514 747190 3384255 3384255 128021 79065 72993 104614 109076 493769 720 246 157 7 1130 49864 42061 36167 36166 20752 185010 4064164 19432 0.83270 0.73500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 1864583 29613 1214 1895410 1150051 714532 1864583 1.00000 false false false 375841 375841 375841 COMMUNITY NATIONAL BANK LT 4169129 F COMMUNITY NATIONAL BANK ST 207692 F 4376821 910052 574431 335621 -91199 -91199 244422 820936 -91199 2083 -89116 910052 910052 576514 2083 2083 574431 574431 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE INVESTED TO GENERATE EARNINGS FOR SCHOLARSHIPS AND OTHER PROJECTS TO BENEFIT THE COLLEGE. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE FOUNDATION ADOPTED THE FASB STANDARDS REGARDING UNCERTAIN TAX PROVISIONS WHICH REQUIRE EVALUATION OF THE IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN EVALUATING THE FOUNDATION'S TAX PROVISIONS AND ACCRUALS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. IN SOME INSTANCES, THE FOUNDATION MAY BE REQUIRED TO RECOGNIZE A LIABILITY RELATED TO THOSE TAX POSITIONS. AT JUNE 30, 2012 AND 2011, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2009. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 RENT REVENUE RELATED EXPENSES 2,083 RENT REVENUE RELATED EXPENSES -2,083 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D RENT REVENUE RELATED EXPENSES 2,083 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D RENT REVENUE RELATED EXPENSES 2,083 true X SCHOLARSHIPS/AWARDS 383 192392 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 EACH GRANT HAS ITS OWN FUND. ALL DISBURSEMENTS ARE APPROVED BY THE EXECUTIVE DIRECTOR. IN ADDITION, AN ANNUAL REPORT DETAILING THE USE OF THE FUNDS IS REQUIRED BY THE GRANTOR. FURTHER, ALL FOUNDATION DISBURSEMENTS ARE SUBMITTED TO THE FINANCE COMMITTEE TO REVIEW ON A QUARTERLY BASIS. X EQUIPMENT 3 158830 COMPARABLE VALUE OF EQUIP false false false ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE WILL REVIEW THE FORM 990 AT THE FIRST MEETING AFTER IT IS FILED. THE OTHER BOARD MEMBERS WILL BE PROVIDED A COPY UPON REQUEST. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C THE FOUNDATION'S POLICY REQUIRES DISCLOSURE ANY TIME A CONFLICT ARISES. CONFLICTS MUST BE DISCLOSED TO THE EXECUTIVE COMMITTEE IMMEDIATELY UPON IDENTIFICATION OF SUCH CONFLICT TO ALLOW FOR DISCUSSION AND RESOLUTION. FOUNDATION STAFF ARE RESPONSIBLE FOR MONITORING ALL DISBURSEMENTS TO ENSURE THERE ARE NO CONFLICTS OF INTEREST. THE FINANCE COMMITTEE RECEIVES COPIES OF THE CASH RECEIPT AND DISBURSEMENT JOURNALS FOR REVIEW. DISCUSSION OF THESE JOURNALS IS INCLUDED ON THE AGENDAS OF COMMITTEE MEETINGS. FURTHER, ALL JOURNAL ENTRIES ARE APPROVED BY THE EXECUTIVE DIRECTOR. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 ALL POLICIES AND PROCEDURES ARE APPROVED BY THE BOARD OF DIRECTORS ANNUALLY AND ARE AVAILABLE UPON PUBLIC REQUEST. FINANCIAL STATEMENTS ARE PRESENTED AND APPROVED AT EACH BOARD MEETING AND ARE AVAILABLE UPON REQUEST. HAWKEYE COMMUNITY COLLEGE 1501 E ORANGE RD WATERLOO IA 50704 420925362 PROV EDUC IA N/A false false false false false false false false false true true false false true true false false false false