2013-01-24T18:03:30-07:00 2012-06-30 990 2011-07-01 820200906 THE COLLEGE OF IDAHO INC COLL 2084595222 2112 Cleveland Boulevard Caldwell ID 836054432 Petra Carver 2084595334 2012-01-25 2011 2016-02-25 16:41:14Z The College of Idaho 2112 Cleveland Blvd Caldwell ID 83605 44718374 0 X www.collegeofidaho.edu X 1891 ID The College of Idaho (C of I) is a small, private, residential liberal arts college that prepares students to lead productive and fulfilling lives. C of I is committed to excellence in academic instruction and scholarship, and to the values of community, integrity, leadership and service. 29 27 785 5 39212 2059 4960628 4434457 25342563 26093771 1278878 1972990 946907 847461 32528976 33348679 12504933 11055746 0 0 12573497 13893397 0 0 804333 10475829 11227702 35554259 36176845 -3025283 -2828166 126298497 120310871 29107542 29774672 97190955 90536199 The College of Idaho (C of I) is a small, private, residential liberal arts college that prepares students to lead productive and fulfilling lives. C of I is committed to excellence in academic instruction and scholarship and to the values of community, intergrity, leadership and service. 0 0 18462750 11055746 21822865 Higher Education: Provided instruction to undergraduate and graduate students (1009 students) 7259684 0 185021 Higher Education: Academic support for students including but not limited to library, art gallery, academic dean, instructional research, admissions, financial aid services, counseling and athletics (1009 students) 3658952 0 4085885 Higher Education: Provided room and board for residential students and only board for non residential students (1009 students) 0 0 0 29381386 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 0 0 1 88 0 1 785 1 1 1 0 0 0 0 1 1 0 0 0 0 X 29 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 X The College of Idaho Business Office 2084595222 2112 Cleveland Blvd Caldwell ID 836054432 X Candy Dale 2 X X 0 0 0 Doug Brigham 1 X X 0 0 0 Ken Howell 2 X X 0 0 0 Louie Attebery 2 X 0 0 0 Tricia Baur 1 X 0 0 0 Ron Bittner 1 X 0 0 0 James Alderman 1 X 0 0 0 Kurt Hoffman 1 X 0 0 0 Larry Cope 2 X 0 0 0 Darrell Carney 1 X 0 0 0 Fred Oliver 1 X 0 0 0 Michael Graves 2 X 0 0 0 James Grigsby 2 X 0 0 0 Bob Hendren 1 X 0 0 0 Don Hendrickson 1 X 0 0 0 Eugene Sullivan 1 X 0 0 0 Michael Woodhouse 1 X 0 0 0 Linda Bequette 1 X 0 0 0 George Juetten 2 X 0 0 0 Scott Gipson 1 X 0 0 0 Becky Parkinson 2 X 0 0 0 Carol Lloyd 1 X 0 0 0 Jack Lemley 1 X 0 0 0 Gregory Kreizenbeck 1 X 0 0 0 James Mertz 1 X 0 0 0 Peter O'Neill 1 X 0 0 0 Brian Shirley 1 X 0 0 0 Shauna Williama 1 X 0 0 0 Graye Wolfe 1 X 0 0 0 Mark Smith 40 X 138482 0 18501 Marvin Henberg 40 X 209995 0 63816 Petra Carver 40 X 163618 0 1381 Michael Vandervelden 40 X 128905 0 4605 Martin Holly 40 X 103387 0 42683 744387 0 130986 5 0 1 0 Bon Appetit Management 91337 Collections Dr Chicago IL 60693 Food Service Provider 2337289 Kreizenbeck LLC 300 W Myrtle St Boise ID 83702 Construction Contractor 984126 Hoffman Construction Company 805 SW Broadway St 2100 Portland OR 97205 Construction Contractor 476880 Ruffalocody PO Box 3018 Cedar Rapid IA 52404 Telemarketing Presort Profile 183275 Caldwell Transportation PO Box 607 Caldwell ID 83606 Bus Service 183188 6 0 0 163175 1007997 730506 2532779 359105 4434457 Tuition and fees 611600 21822865 21822865 0 0 Room and board 611600 4085885 4085885 0 0 Athletics 611600 185021 179938 5083 0 0 0 0 0 26093771 1290311 0 0 1290311 0 0 0 0 0 0 0 0 0 0 12013620 0 11288110 42831 725510 -42831 682679 0 0 682679 63760 163175 38754 25006 0 25006 Other 900099 604438 0 0 604438 Conference Services 900099 218017 0 34129 183888 0 0 0 0 822455 33348679 26088688 39212 2786322 0 0 11055746 11055746 0 0 0 0 857697 302459 413068 142170 0 0 0 0 9489995 8217786 882527 389682 690584 378965 296563 15056 2077454 1347901 683467 46086 777667 509629 229510 38528 0 0 0 0 3950 3950 108050 0 108050 0 0 0 0 0 0 0 137395 137395 536332 400854 124007 11471 101050 27590 58020 15440 1356012 1188406 114753 52853 523807 44449 470520 8838 0 0 0 0 0 0 0 0 944710 838088 64150 42472 0 0 0 0 0 0 0 0 671524 0 671524 0 358080 358080 0 0 2581738 1925227 656511 0 294241 28549 265692 0 Food Service 2057893 1946279 76108 35506 Operations and maintenance 360024 280852 79172 0 Utilities 587895 530526 55712 1657 Bond issuance/treasury 204168 0 204168 0 400833 0 396259 4574 36176845 29381386 5991126 804333 4586809 4301943 0 0 1504075 830723 338376 346901 0 0 1220720 1205037 0 381532 735095 82617872 34748229 49408887 47869643 68645205 64820045 0 0 0 212893 201484 126298497 120310871 3125040 2499393 0 87485 763203 20830000 20160000 0 0 56826 47370 0 5008191 6304706 29107542 29774672 X 72716076 65223971 7979463 6358414 16495416 18953814 97190955 90536199 126298497 120310871 X -2828166 -3826590 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68645205 2235832 -392649 0 5530948 137395 64820045 59595852 997631 11774032 0 3576608 145702 68645205 55038140 4952509 4598896 0 4865744 127949 59595852 66805503 665973 -5386263 0 6951912 95161 55038140 0.74 0.2 0.06 0 0 0 3938888 3938888 0 67484120 26405234 41078886 0 0 0 0 0 6811146 4289452 2521694 0 4383718 4053543 330175 47869643 0 MTM adjustment on interest rate swap 3620270 Post retirement insurance obligation 902370 PV of annuity payable 1711344 Capital leases 70722 6304706 SchD_P05_S00_L04 Schedule D, Part V, Line 4 The College uses endowed funds to fund scholarships, general education, support libraries, general college operations and chairs. SchD_P10_S00_L02 Schedule D, Part X, Line 2 The College has adopted the provisions for accounting for uncertainty in income taxes. The implementation of this standard has no impact on the financial statements. For the tax year 2011, the College did not have to recognize a tax liability. The College will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expenses if incurred. The College is no longer subject to Federal tax examinations by tax authorities for years before 2009 and state examinations for years before 2009. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SchE_P01_S00_L03 Schedule E, Part I, Line 3 The College of Idaho's non discrimination policy is on it's application for admission. SchE_P01_S00_L06 Schedule E, Part I, Line 6 The College receives student financial aid from the US Department of Education. These funds are awarded direclty to students and applied toward their tuition and fees. Scholarship Auction 226935 163175 63760 0 0 2500 24416 3000 8838 0 0 226935 163175 63760 0 0 2500 24416 3000 8838 38754 25006 1 Funded scholarships 272 1067102 0 Leap/Sleep 15 12606 0 Unfunded scholarships 957 9784076 0 Idaho Promise scholarships 321 148435 0 Federal SEOG match 270 43526 0 SchI_P01_S00_L02 Schedule I, Part I, Line 2 The College of Idaho uses a combination of federal aid methodology and instituitional policy to provide a uniform method to assess a family's financial strength and the student's preformance to estimate the expected family contribution toward the student's cost of eduction. The cost of education includes tuition, fees, books, supplies, room, board, personal expenses and transportation allowance. X X X X 0 1 X X X 0 0 0 0 0 0 0 0 0 Mark Smith 128482 0 10000 0 0 0 0 0 18772 0 157254 0 0 0 Marvin Henberg 182226 0 27750 0 20 0 0 0 66487 0 276483 0 0 0 Petra Carver 143618 0 20000 0 0 0 0 0 4886 0 168504 0 0 0 SchJ_P01_S00_L01a Schedule J, Part I, Line 1a The President of the College is the only person who received benefits listed in this section. SchJ_P01_S00_L01b Schedule J, Part I, Line 1b There is not a written policy because only the College President benefits. Governance committee reviews the compenstation and benefit package for the College President based on input from market survey's and preformance. Governance committee makes the final decision. Idaho Housing & Finance Association 820302333 45129GBGS 2008-06-19 21455000 Restructure Debt prior bond issues 8/29/97, 11/15/01 & 3/02/02 - Dorm Renovation 0 0 0 1295000 0 21597787 0 0 11404655 279825 0 0 9913307 0 0 2009 1 0 1 1 0 0 0 0 0 0 0 1 0 1 1 US Bank 3.65 0 0 0 0 0 SchK_P02_S00_L03 Schedule K, Part II, Line 3 The difference between the issue price of $21,455,000 and the total issue of $21,597,787 is interest income. The interest income was used for additional capital improvements as allowed in the bond issue. US Bank US Bank Divisional President 225269 general banking, trust services 0 Caxton Printers Owner is a Board Member 115013 printing and office supplies 0 X 9 359105 hi/lo avg on transfer dates 0 1 0 F990_P06_S0A_L01a Form 990, Part VI, Section A, Line 1a The Board of Trustees delegates authority to the Governance Committee to act on behalf of the full Board only in limited emergency circumstances. Any such authority so exercised by the Governance Committee is subject to the approval and ratification of the full Board at the next regular or special meeting of the full Board. F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b An electronic copy of the 990 is made available to the Governance Committee and Board members on the College's secure portal prior to the 990 being filed. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Officers, trustees and key employees receive a conflict of interest questionaire annually. The questionaire is reviewed by the CFO and if an issue arises that would constitute a conflict of interest, the issue is reviewed with the appropriate body i.e. Human Resources, Audit Committee, Governance Committee, Chairman of the Board. Trustee conflict of interest issues are also reflected in the notes to the financial statements. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 Compensation for officers and key employees are determinded by the use of market surveys, and college and university comparable surveys. Recommendations are given to the Governance Committee for review. After initial compensation packages have been established, annual raises are generated through the budget process which is approved by the Finance Committee and the Board. Bonuses or any other significant promotions or adjustments to compensation are approved through the Goverance Committee and/or Board. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Governing documents and finacial statements are made available upon request. The conflict of interest policy is included in the staff handbook which is on the College's web site. F990_P07_S0A_L01a Form 990, Part VII, Section A, Line 1a J. Grigsby, L. Cope. F. Oliver and G. Juetten also provide 1 hr of service per week to The College of Idaho, 2nd Century Fund Trust A and 1 hr of service to The College of Idaho, 2nd Century Fund Trust B. F990_P07_S0A_L01b Form 990, Part VII, Section A, Line 1b The Board meets three times a year and on an ad hoc basis if needed. The Board members also participate in Board retreats. Each Board member serves on at least one Board sub committee. F990_P11_S00_L05 Form 990, Part XI, Line 5 Changes in net assets are unrealized market gains related to the investments. College of Idaho 2nd Century Trust Fund B 2112 Cleveland Blvd Caldwell ID 83605 826069279 Trust ID 501 c 3 11B The College of Idaho 1 College of Idaho 2nd Century Trust Fund A 2112 Cleveland Blvd Caldwell ID 83605 943115589 Trust ID 501 c 3 11B The College of Idaho 1 Evelyn Muir Annuity Trust 7728 W Paloma St Boise ID 83704 820550395 Trust ID 664(d)(1) N/A 0 Nishitani Charitable Remainder Trust 2112 Cleveland Blvd Caldwell ID 83605 820523924 Trust ID 664(d)(2) N/A 0 Rosenthal Charitable Remainder Trust 2112 Cleveland Blvd Caldwell ID 83605 133211024 Trust ID 664(d)(2) N/A 0 Johnson Family Charitable Remainder Trust 2112 Cleveland Blvd Caldwell ID 83605 306192132 Trust ID 664(d)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 College of Idaho 2nd Century Trust Fund B r 532133 cash value College of Idaho 2nd Century Trust Fund A r 475864 cash value