2013-12-19T11:02:27-07:00 2013-06-30 990 2012-07-01 820200906 THE COLLEGE OF IDAHO INC COLL 2084595222 2112 Cleveland Boulevard Caldwell ID 836054432 Petra Carver 2084595334 2013-12-19 2012 2016-02-25 16:41:14Z Petra Carver 2112 Cleveland Blvd Caldwell ID 83605 47354618 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. 31 29 792 10 28203 0 4434457 5480066 26093771 28689247 1972990 2048352 847461 866803 33348679 37084468 11055746 12365832 0 0 13893397 13932959 0 0 781674 11227702 11375801 36176845 37674592 -2828166 -590124 120310871 126193348 29774672 27091110 90536199 99102238 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 20211502 12365832 23635089 Higher Education: Provided instruction to undergraduate and graduate students. (1036 students) 7454628 0 233540 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 (1036 students) 4053658 0 4820618 Higher Education: Provided room and board for residential students and only board for nonresidential students (1036 students) 0 0 0 31719788 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 86 0 1 792 1 1 1 0 0 0 0 1 1 0 0 0 0 X 31 29 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 Candy Dale 2 0 X X 0 0 0 Doug Brigham 1 2 X X 0 0 0 Ken Howell 2 0 X X 0 0 0 Louie Attebery 2 0 X 0 0 0 Tricia Baur 1 0 X 0 0 0 Ron Bittner 1 0 X 0 0 0 James Alderman 1 0 X 0 0 0 Kurt Hoffman 1 2 X 0 0 0 Larry Cope 2 2 X 0 0 0 Darrell Carney 1 0 X 0 0 0 Fred Oliver 2 2 X 0 0 0 Michael Graves 2 0 X 0 0 0 Bob Hendren 1 0 X 0 0 0 Don Hendrickson 1 0 X 0 0 0 Eugene Sullivan 1 0 X 0 0 0 Linda Bequette 1 0 X 0 0 0 George Juetten 2 2 X 0 0 0 Scott Gipson 1 0 X 0 0 0 Becky Parkinson 2 0 X 0 0 0 Jack Lemley 1 0 X 0 0 0 James Mertz 1 0 X 0 0 0 Peter O'Neill 1 0 X 0 0 0 Brian Shirley 1 0 X 0 0 0 Shauna Williama 1 0 X 0 0 0 Graye Wolfe 1 0 X 0 0 0 Bill Mason 1 0 X 0 0 0 Ed Miller 1 2 X 0 0 0 Shawna Swanson 1 0 X 0 0 0 Jeffery Taylor 1 2 X 0 0 0 Alexander Toeldte 1 0 X 0 0 0 Laura Turner 1 0 X 0 0 0 Marvin Henberg 40 0 X 221921 0 48725 Petra Carver 40 0 X 166825 0 5125 John Ottenhoff 40 0 X 68045 0 7268 Michael Vandervelden 40 0 X 128770 0 5162 Martin Holly 40 0 X 108145 0 39437 Mark Smith 40 0 X 125104 0 18614 818810 0 124331 5 1 1 0 Compas Group 91337 Collections Dr Chicago IL 60693 Food Service Provider 2174478 Caldwell Transportation PO Box 607 Caldwell ID 83606 Bus Service 179600 Ruffalocody PO Box 3018 Cedar Rapid IA 52404 Telemarketing Presort Profile 167945 EBSCO Subscription Service PO Box 830625 Birmingham AL 35283 Electronic Library Resources 102982 4 0 0 116278 392749 777749 4193290 1197306 5480066 Tuition and fees 611600 23635089 23635089 0 0 Room and board 611600 4820618 4820618 0 0 Athletics 611600 233540 232412 1128 0 0 0 0 0 28689247 798903 0 0 798903 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11471661 7490 10165952 63750 1305709 -56260 1249449 0 0 1249449 90444 116278 40448 49996 0 49996 0 0 0 0 0 0 0 0 0 0 0 0 Other 900099 647912 0 0 647912 Conference Services 900099 168895 0 27075 141820 0 0 0 0 816807 37084468 28688119 28203 2888080 0 0 12365832 12365832 0 0 0 0 585540 149675 435865 0 0 0 0 0 10126632 8928186 692471 505975 368160 371700 -20047 16507 2108462 1416230 650866 41366 744165 548329 161108 34728 0 0 0 0 5832 0 5832 0 113100 0 113100 0 0 0 0 0 0 0 142403 0 142403 0 635256 472379 139699 23178 187895 16654 154622 16619 1470241 1234635 184661 50945 531126 9810 520400 916 0 0 0 0 0 0 0 0 1094106 992348 52380 49378 0 0 0 0 0 0 0 0 753439 0 753439 0 376875 376875 0 0 2058350 1545145 513205 0 312421 34269 278152 0 Food Service 2376312 2345390 0 30922 Operations and Maintenance 297753 267075 30678 0 Utilities 697948 633278 58674 5996 Bond issuance/treasury 197111 0 197111 0 125633 11978 108511 5144 37674592 31719788 5173130 781674 4301943 5784561 0 0 830723 698450 346901 341522 0 0 0 0 1205037 996057 0 0 735095 682252 82621327 36082682 47869643 46538645 64820045 70953082 0 0 0 0 0 0 201484 198779 120310871 126193348 2499393 2066371 0 0 763203 778022 20160000 19465000 0 0 0 0 47370 37309 0 0 6304706 4744408 29774672 27091110 X 65223971 69988149 6358414 11826284 18953814 17287805 90536199 99102238 120310871 126193348 -590124 9156163 0 0 0 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91696604 1477021 13270221 0 5425084 175514 100843248 96762858 2235832 -1125470 0 6006812 169804 91696604 83198688 1040552 16682710 0 3980329 178763 96762858 76587865 4952509 7044311 0 5231021 154976 83198688 93128573 765068 -9819791 0 7363014 122971 76587865 0.52 0.45 0.03 0 1 1 0 3938888 3938888 0 67467945 27527589 39940356 0 0 0 0 0 6736624 4429597 2307027 0 4477870 4125496 352374 46538645 0 MTM Adjustment on interest rate swap 2446562 Post Retirement Insurance Obligation 704626 PV of Annuities Payable 1354657 Capital Leases 238563 4744408 X 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 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 provisions that are material to the financial statemetns. The College will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The College is no longer subject to Federal or state tax examinations for years before 2010. 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 submission SchE_P01_S00_L06 Schedule E, Part I, Line 6 Lines 6a and 6b. The College receives student aid from the US Department of Education. These funds are awarded directly to students and applied toward their tuition and fees. Scholarship Auction 206722 116278 90444 0 0 2500 19081 2900 15967 0 0 206722 116278 90444 0 0 2500 19081 2900 15967 40448 49996 1 Funded Scholarships 279 1156792 FMV Unfunded Scholarships 1003 11016436 Idaho Promise 343 151210 FMV Federal SEOG Match 275 43526 FMV SchI_P01_S00_L02 Schedule I, Part I, Line 2 The College of Idaho uses a combination of federal aid methodology and instructional policy to provide a uniform method to assess a family's financial strength and the student's academic preformance to estimate the expected family contribution toward the student's cost of education. The cost of education included 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 123755 0 1349 0 0 0 0 0 18886 0 143990 0 0 0 Marvin Henberg 181921 0 40000 0 0 0 0 0 51457 0 273378 0 0 0 Petra Carver 143825 0 23000 0 0 0 0 0 5397 0 172222 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. The Governance Committee reviews the compensation and benefit package for the College President based on input from market survey's and performance. The Governance Committee makes the final decision. A 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 A 1990000 0 21597787 0 0 0 279825 0 0 9913307 11404665 2009 1 0 1 1 A 0 0 0 0 0 0 0 0 0 0 A 0 0 0 1 1 1 US Bank 3.65 0 0 0 0 0 A 0 SchK_P02_S00_L04 Schedule K, Part II, Line 4 The difference between Part I e - issue price and Part II line 3 is interest earned on monies to be used for capital expenditures. The interest earned was used for additional capital improvements approved by the trustee. SchK_P04_S00_L02c Schedule K, Part IV, Line 2c The arbitrage calculation was done on July 18, 2012. Caxton Printers Owner is a trustee 134820 Printing and office supplies 0 X 9 1197306 hi/lo on transfer date 0 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 Colleges 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, Board Chair. 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 determined 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 committe and the board. Bonuses or any other significant promotions or adjustments to compensation are approved through the governance committee and/or board. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Governing documents and financial 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. 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 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 0 1 College of Idaho 2nd Century Trust Fund A s 392749 FMV