HAWKEYE COMMUNITY COLLEGE FOUNDATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- HAWKEYE COMMUNITY COLLEGE FOUNDATION (EIN 42-6123782)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-11-11
- IRS object ID
- 201343169349300524
- Schema version
- 2012v2.3
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-11T15:33:56-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARNEY ALEXANDER MAROLD & CO LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1290 | AddressLine1 |
| City | WATERLOO | City |
| State | IA | State |
| ZIP Code | 507041290 | 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 | 426123782 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWKEYE COMMUNITY COLLEGE FDN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HAWK | NameControl |
| Phone | 3192964295 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8015 | AddressLine1 |
| City | WATERLOO | City |
| State | IA | State |
| ZIP Code | 507048015 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAREN GEBEL | Name |
| Title | ASSISTANT DIRECTOR | Title |
| Phone | 3192964295 | Phone |
| Date Signed | 2013-11-11 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MONICA M HAAG | Name |
| Phone | 3192333318 | Phone |
| Date Prepared | 2013-11-11 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KAREN GEBEL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8015 | AddressLine1 |
| City | WATERLOO | City |
| State | IA | State |
| ZIP Code | 50704 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1119088 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1968 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS ATTENDING HAWKEYE COMMUNITY COLLEGE AND AID THE COLLEGE TO MEET GROWING AND CHANGING NEEDS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 14 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 747190 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 572544 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8423 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9025 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 89702 | InvestmentIncomePriorYear |
| Investment Income Current Year | 158956 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 64737 | OtherRevenuePriorYear |
| Other Revenue Current Year | 82279 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 910052 | TotalRevenuePriorYear |
| Total Revenue Current Year | 822804 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 192392 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 208727 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 3900 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 382039 | OtherExpensePriorYear |
| Other Expenses Current Year | 244332 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 574431 | TotalExpensesPriorYear |
| Total Expenses Current Year | 453059 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 335621 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 369745 | RevenuesLessExpensesCY |
| Total Assets BOY | 5261397 | TotalAssetsBOY |
| Total Assets EOY | 5864356 | TotalAssetsEOY |
| Total Liabilities BOY | 2047 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3199 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5259350 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5861157 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS ATTENDING HAWKEYE COMMUNITY COLLEGE AND AID THE COLLEGE TO MEET GROWING AND CHANGING NEEDS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 427268 | Expense |
| Grants | 208727 | Grants |
| Revenue | 9025 | Revenue |
| Description | THE FOUNDATION SUPPORTS HAWKEYE COMMUNITY COLLEGE BY PROVIDING LOANS AND SCHOLARSHIPS TO STUDENTS OF THE COLLEGE. THE RECIPIENTS ARE PRIMARILY DETERMINED BY THE SCHOLARSHIP COMMITTEE AND DEPARTMENT CHAIRS. THE AWARD AMOUNTS ARE DETERMINED BY THE FOUNDATION STAFF. | Description |
| Total Program Service Expense | 427268 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MURIEL POPPENS | NamePerson |
| Telephone Number | 3192964002 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 E ORANGE RD | AddressLine1 |
| City | WATERLOO | City |
| State | IA | State |
| ZIP Code | 50701 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| PEG BROWN | ||||||
| EXECUTIVE DI | 55.00 | X | X | 0 | 111957 | 29119 |
| KAREN GEBEL | ||||||
| ASSISTANT DI | 40.00 | X | X | 0 | 45392 | 21316 |
| KEN ALLBAUGH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOAN WEBSTER-VORE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| STACEY BENTLEY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| PAT BROCK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| FRANK DOWIE III | ||||||
| PRESIDENT | 1.00 | X | 0 | 0 | 0 | |
| STEVE DUST | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KRIS HANSEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| LYNN SMITH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DR JANE BRADLEY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MARK KITTRELL | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JIM MUDD JR | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| TODD ROHLFSEN | ||||||
| VICE PRESIDE | 1.00 | X | 0 | 0 | 0 | |
| GRETCHEN SYHRE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOHN TUVE | ||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | |
| DR LINDA ALLEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KATHY FLYNN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DANIEL GILLEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| LUANE LORENZEN | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MAGGIE BURGER | ||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp Frm Rltd Orgs | 157349 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 50435 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| All Other Contributions | 572544 | AllOtherContributions |
| Noncash Contributions | 19493 | NoncashContributions |
| Total Contributions | 572544 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LOAN INTEREST | Description |
| Business Code | 900004 | BusinessCode |
| Total Revenue Column | 9025 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9025 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9025 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 80737 | TotalRevenueColumn |
| Exclusion | $80,737 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 19800 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 75 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 19725 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19725 | TotalRevenueColumn |
| Exclusion | $19,725 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 341868 | Securities |
| Other | 32560 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 296209 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 45659 | Securities |
| Other | 32560 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 78219 | TotalRevenueColumn |
| Exclusion | $78,219 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| SPECIAL EVENTS | 900004 | 50741 | 50741 |
| MISCELLANEOUS INCOME | 900004 | 11813 | 11813 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 62554 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 822804 | TotalRevenueColumn |
| Related Or Exempt Function Income | 71579 | RelatedOrExemptFunctionIncome |
| Exclusion | $178,681 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 208727 | Total |
| Program Services | 208727 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7850 | Total |
| Management And General | 7850 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35 | Total |
| Program Services | 35 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3392 | Total |
| Management And General | 3392 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3190 | Total |
| Program Services | 3190 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10649 | Total |
| Management And General | 10649 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|
| COLLECT/LOANS WRITTEN OFF | 103582 | 103582 | |
| PROGRAM COSTS | 47194 | 47194 | |
| SUPPLIES | 38547 | 38547 | |
| DEPARTMENTAL ACTIVITY | 29893 | 25993 | 3900 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 453059 | Total |
| Program Services | 427268 | ProgramServices |
| Management And General | 21891 | ManagementAndGeneral |
| Fundraising | 3900 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 402487 | BOY |
| EOY | 312619 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22952 | BOY |
| EOY | 23404 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9611 | BOY |
| EOY | 9949 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52625 | BOY |
| EOY | 51516 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 375841 | LandBuildingsEquipmentBasis |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 375841 | BOY |
| EOY | 375841 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4376821 | BOY |
| EOY | 5068545 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21060 | BOY |
| EOY | 22482 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5261397 | BOY |
| EOY | 5864356 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2047 | BOY |
| EOY | 3199 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2047 | BOY |
| EOY | 3199 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1461190 | BOY |
| EOY | 1361502 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1902750 | BOY |
| EOY | 2472229 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1895410 | BOY |
| EOY | 2027426 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5259350 | BOY |
| EOY | 5861157 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5261397 | BOY |
| EOY | 5864356 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 369745 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 232062 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | 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 Minus4 Years | 914370 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 404243 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 566514 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 747190 | CurrentTaxYearMinus1Year |
| Current Tax Year | 572544 | CurrentTaxYear |
| Total | 3204861 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 914370 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 404243 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 566514 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 747190 | CurrentTaxYearMinus1Year |
| Current Tax Year | 572544 | CurrentTaxYear |
| Total | 3204861 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 3204861 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 79065 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 72993 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 104614 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 109076 | CurrentTaxYearMinus1Year |
| Current Tax Year | 100537 | CurrentTaxYear |
| Total | 466285 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 246 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 157 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 7 | CurrentTaxYearMinus2Years |
| Total | 410 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 42061 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 36167 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 36166 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 20752 | CurrentTaxYearMinus1Year |
| Current Tax Year | 30162 | CurrentTaxYear |
| Total | 165308 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 3836864 | TotalSupport |
| Gross Receipts From Admissions Etc | 71579 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.83530 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.83270 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
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 | 1895410 | BeginningOfYearBalance |
| Contributions | 130802 | Contributions |
| Investment Earnings Or Losses | 1214 | InvestmentEarningsOrLosses |
| End Of Year Balance | 2027426 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1864583 | BeginningOfYearBalance |
| Contributions | 29613 | Contributions |
| Investment Earnings Or Losses | 1214 | InvestmentEarningsOrLosses |
| End Of Year Balance | 1895410 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1150051 | BeginningOfYearBalance |
| Contributions | 714532 | Contributions |
| End Of Year Balance | 1864583 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 375841 | OtherCostOrOtherBasis |
| Book Value | 375841 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 375841 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| COMMUNITY NATIONAL BANK LT | 4823209 | F |
| COMMUNITY NATIONAL BANK ST | 245336 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 5068545 | TotalOfBookValueSecurities |
| Tot Revenue Etc Audited Fincl Stmt | 1054941 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 232062 | NetUnrealizedGainsInvestments |
| Other Revenues | 75 | OtherRevenues |
| Revenue Not Rptd F990 | 232137 | RevenueNotRptdF990 |
| Revenue Subtotal | 822804 | RevenueSubtotal |
| Total Revenue Per Form990 | 822804 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 453134 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 75 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 75 | ExpensesNotRptdF990 |
| Expenses Subtotal | 453059 | ExpensesSubtotal |
| Total Expenses Per Form990 | 453059 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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, 2013 AND 2012, 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, 2010. |
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 2D | RENT REVENUE RELATED EXPENSES 75 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | RENT REVENUE RELATED EXPENSES 75 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS/AWARDS | TypeOfGrant |
| Number Of Recipients | 349 | NumberOfRecipients |
| Amount Of Cash Grant | 208727 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | ReturnReference |
| Explanation | 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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. |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | RENT REVENUE RELATED EXPENSES 75 RENT REVENUE RELATED EXPENSES -75 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWKEYE COMMUNITY COLLEGE | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 E ORANGE RD | AddressLine1 |
| City | WATERLOO | City |
| State | IA | State |
| ZIP Code | 50704 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420925362 | EIN |
| Primary Activities | PROV EDUC | PrimaryActivities |
| Legal Domicile State | IA | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | true | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |