2013-11-11T15:33:56-06:00 2013-06-30 CARNEY ALEXANDER MAROLD & CO LLP PO BOX 1290 WATERLOO IA 507041290 990 2012-07-01 426123782 HAWKEYE COMMUNITY COLLEGE FDN HAWK 3192964295 PO BOX 8015 WATERLOO IA 507048015 KAREN GEBEL 3192964295 2013-11-11 true MONICA M HAAG 3192333318 2013-11-11 X 2012 2016-03-07 17:11:31Z KAREN GEBEL PO BOX 8015 WATERLOO IA 50704 1119088 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. 15 15 0 14 0 747190 572544 8423 9025 89702 158956 64737 82279 910052 822804 192392 208727 0 0 0 3900 382039 244332 574431 453059 335621 369745 5261397 5864356 2047 3199 5259350 5861157 TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS ATTENDING HAWKEYE COMMUNITY COLLEGE AND AID THE COLLEGE TO MEET GROWING AND CHANGING NEEDS. false false 427268 208727 9025 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. 427268 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 false false false false false true false false false true 0 0 0 false false false false false false false false false false X 15 15 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 111957 29119 KAREN GEBEL 40.00 X X 0 45392 21316 KEN ALLBAUGH 1.00 X 0 0 0 JOAN WEBSTER-VORE 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 LYNN SMITH 1.00 X 0 0 0 DR JANE BRADLEY 1.00 X 0 0 0 MARK KITTRELL 1.00 X 0 0 0 JIM MUDD JR 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 DR LINDA ALLEN 1.00 X 0 0 0 KATHY FLYNN 1.00 X 0 0 0 DANIEL GILLEN 1.00 X 0 0 0 LUANE LORENZEN 1.00 X 0 0 0 MAGGIE BURGER 1.00 X 0 0 0 157349 50435 false false false 572544 19493 572544 LOAN INTEREST 900004 9025 9025 9025 80737 80737 19800 75 19725 19725 19725 341868 32560 296209 45659 32560 78219 78219 SPECIAL EVENTS 900004 50741 50741 MISCELLANEOUS INCOME 900004 11813 11813 62554 822804 71579 178681 208727 208727 7850 7850 35 35 3392 3392 3190 3190 10649 10649 COLLECT/LOANS WRITTEN OFF 103582 103582 PROGRAM COSTS 47194 47194 SUPPLIES 38547 38547 DEPARTMENTAL ACTIVITY 29893 25993 3900 453059 427268 21891 3900 402487 312619 22952 23404 9611 9949 52625 51516 375841 375841 375841 4376821 5068545 21060 22482 5261397 5864356 2047 3199 2047 3199 X 1461190 1361502 1902750 2472229 1895410 2027426 5259350 5861157 5261397 5864356 369745 232062 X false true X true false X 914370 404243 566514 747190 572544 3204861 914370 404243 566514 747190 572544 3204861 3204861 79065 72993 104614 109076 100537 466285 246 157 7 410 42061 36167 36166 20752 30162 165308 3836864 71579 0.83530 0.83270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1895410 130802 1214 2027426 1864583 29613 1214 1895410 1150051 714532 1864583 1.00000 false false 375841 375841 375841 COMMUNITY NATIONAL BANK LT 4823209 F COMMUNITY NATIONAL BANK ST 245336 F 5068545 1054941 232062 75 232137 822804 822804 453134 75 75 453059 453059 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 true SCHOLARSHIPS/AWARDS 349 208727 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. 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 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 false true true false false true true false false false false