COLLEGE OF WESTERN IDAHO FOUNDATION INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- COLLEGE OF WESTERN IDAHO FOUNDATION INC (EIN 27-1159705)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2012-12-07
- IRS object ID
- 201243429349300114
- Schema version
- 2011v1.2
- 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 | 2012-12-07T16:26:50-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450250958 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 877 W MAIN ST STE 800 | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 83702 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 271159705 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE COLLEGE OF WESTERN IDAHO FOUNDATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COLL | NameControl |
| Phone | 2085623100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6056 BIRCH LANE SUITE 200 | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83687 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ELINA DICOSTANZO | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 2085623242 | Phone |
| Date Signed | 2012-11-27 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LEANN M SANNES | Name |
| PTIN | P01258277 | PTIN |
| Phone | 2083447150 | Phone |
| Date Prepared | 2012-11-26 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ELINA DICOSTANZO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6056 BIRCH LANE SUITE 200 | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83687 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6652028 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | HTTP://CWIDAHO.CC/ | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2009 | YearFormation |
| State Legal Domicile | ID | StateLegalDomicile |
| Activity Or Mission Description | THE COLLEGE OF WESTERN IDAHO FOUNDATION IS A NON-PROFIT ORGANIZATION WHOSE PURPOSE IS TO SERVE AS AN AMBASSADOR FOR THE COLLEGE OF WESTERN IDAHO AND ITS MISSION BY THE WAY OF PHILANTHROPIC SUPPORT THROUGH EVENTS, ANNUAL CAPITAL GRANTS AND PLANNED GIVING FOR THE BENEFIT OF THE COLLEGE OF WESTERN IDAHO. THE FOUNDATION INVESTS AND MANAGES GIFTS RESPONSIBLY IN ACCORDANCE WITH THE DONOR'S WISHES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 24 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 24 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 24 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 16834687 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5679236 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 57529 | InvestmentIncomePriorYear |
| Investment Income Current Year | 39546 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -8021 | OtherRevenuePriorYear |
| Other Revenue Current Year | 14242 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 16884195 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5733024 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 365739 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1134255 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 37741 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 31162 | OtherExpensePriorYear |
| Other Expenses Current Year | 138187 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 396901 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1272442 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 16487294 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 4460582 | RevenuesLessExpensesCY |
| Total Assets BOY | 16723278 | TotalAssetsBOY |
| Total Assets EOY | 21342705 | TotalAssetsEOY |
| Total Liabilities BOY | 132099 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 310772 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 16591179 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 21031933 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE SUPPORT FOR THE PRIVATE FUNDRAISING EFFORTS OF THE COLLEGE OF WESTERN IDAHO AND TO MANAGE PRIVATELY DONATED FUNDS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 68464 | Expense |
| Revenue | -8932 | Revenue |
| Description | THE COLLEGE OF WESTERN IDAHO FOUNDATION RAISED AND MANAGED PRIVATE RESOURCES THAT SUPPORT THE MISSION AND PRIORITIES OF THE COLLEGE OF WESTERN IDAHO. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1134255 | Expense |
| Grants | 1134255 | Grants |
| Description | THE COLLEGE OF WESTERN IDAHO FOUNDATION RAISED AND MANAGED SCHOLARSHIPS AND PROGRAM SUPPORT FOR THE COLLEGE OF WESTERN IDAHO STUDENTS AND PROGRAMS. DURING THE FISCAL YEAR ENDING JUNE 30, 2012, THE FOUNDATION PROVIDED SCHOLARSHIPS TO 273 STUDENTS TOTALING $363,782 AND PROGRAM SUPPORT TOTALING $770,473 TO THE COLLEGE OF WESTERN IDAHO. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 0 | Expense |
| Grants | 0 | Grants |
| Revenue | 0 | Revenue |
| Description | THE COLLEGE OF WESTERN IDAHO FOUNDATION RECEIVED THE DONATION OF A 176,264 SQUARE FOOT BUILDING INTENDED TO ASSIST WITH ACCOMMODATING THE GROWTH THE COLLEGE OF WESTERN IDAHO HAS EXPERIENCED DURING THE FIRST FEW YEARS. RENOVATION OF THE MICRON CENTER FOR PROFESSIONAL TECHNICAL EDUCATION WAS COMPLETED IN AUGUST 2012. THE FACILITY WILL BE THE PRIMARY LOCATION FOR COLLEGE OF WESTERN IDAHO PROFESSIONAL TECHNICAL EDUCATION PROGRAMS AS WELL AS ONE STOP STUDENT SERVICE AND THE COLLEGE OF WESTERN IDAHO BOOKSTORE. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 1202719 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 1 | NonDeductibleContributions |
| Non Deductible Disclosure | 1 | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 24 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 24 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRIAN D SMITH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2085623168 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6056 BIRCH LANE SUITE 200 | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83687 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (25 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| GARY DYER | ||||||
| PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| N CHARLES HEDEMARK | ||||||
| INTERIM PRESIDENT/DIRECTOR | 1.00 | X | X | 0 | 0 | 0 |
| MIKE REYNOLDSON | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| EDWARD S BARRETT | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| GREGORY J BRAUN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| GREGORY BYRON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BOB CARPENTER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOAN DEAL | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DEBBIE HENRY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOEL HICKMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| GUY HURLBUTT | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ED JOHNSON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ALEX LABEAU | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MERILEE MARSH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BOB MAYNARD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MIKE MOONEY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| GARY MULTANEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DR RICHARD RADNOVICH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KEVIN RIGENHAGEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DR CHARLES RUCH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| LAURI TOLMIE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ALICE WHITNEY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MARY MAY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ROGER MICHENER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JODI DAVIS-GEMPLER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 66200 | 0 | 20621 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 66200 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 20621 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 5679236 | AllOtherContributions |
| Noncash Contributions | 148905 | NoncashContributions |
| Total Contributions | 5679236 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 62720 | TotalRevenueColumn |
| Exclusion | $62,720 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 895830 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 919004 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -23174 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -23174 | TotalRevenueColumn |
| Related Or Exempt Function Income | -23174 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 14242 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14242 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 14242 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5733024 | TotalRevenueColumn |
| Related Or Exempt Function Income | -8932 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $62,720 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1134255 | Total |
| Program Services | 1134255 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2577 | Total |
| Management And General | 2577 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15305 | Total |
| Management And General | 15305 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26400 | Total |
| Program Services | 26400 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26801 | Total |
| Program Services | 26801 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7073 | Total |
| Fundraising | 7073 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9524 | Total |
| Management And General | 9524 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4576 | Total |
| Management And General | 4576 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2332 | Total |
| Program Services | 2332 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | FundraisingFundraising | Program ServicesProgramServices |
|---|---|---|---|
| CELEBRATION EVENT | 15805 | 15805 | |
| FACILITIES & EQUIPMENT | 14863 | 14863 | |
| BAD DEBT EXPENSE | 10025 | 10025 | |
| BANK CHARGES & FEES | 1027 | 1027 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1879 | Total |
| Program Services | 1879 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1272442 | Total |
| Program Services | 1202719 | ProgramServices |
| Management And General | 31982 | ManagementAndGeneral |
| Fundraising | 37741 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 692730 | BOY |
| EOY | 1822377 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7705041 | BOY |
| EOY | 477644 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5902114 | BOY |
| EOY | 1625490 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 482488 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3892247 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2332 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 3889915 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2226730 | BOY |
| EOY | 2154950 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 196663 | BOY |
| EOY | 10889841 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16723278 | BOY |
| EOY | 21342705 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 132099 | BOY |
| EOY | 310772 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 132099 | BOY |
| EOY | 310772 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 126008 | BOY |
| EOY | 14959654 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15542518 | BOY |
| EOY | 5045650 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 922653 | BOY |
| EOY | 1026629 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16591179 | BOY |
| EOY | 21031933 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16723278 | BOY |
| EOY | 21342705 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 4460582 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -19828 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | 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 Minus1 Year | 16834687 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5679236 | CurrentTaxYear |
| Total | 22513923 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 16834687 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5679236 | CurrentTaxYear |
| Total | 22513923 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 11965165 | AmountsSubstContributorsTotal |
| Public Support Total170 | 10548758 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 59092 | CurrentTaxYearMinus1Year |
| Current Tax Year | 62720 | CurrentTaxYear |
| Total | 121812 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 4217 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14242 | CurrentTaxYear |
| Total | 18459 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 22654194 | TotalSupport |
| Gross Receipts From Admissions Etc | 61940 | GrossReceiptsFromAdmissionsEtc |
| First5 Years170 | X | First5Years170 |
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 | 964443 | BeginningOfYearBalance |
| Contributions | 115229 | Contributions |
| Investment Earnings Or Losses | 2894 | InvestmentEarningsOrLosses |
| Other Expenditures | 24973 | OtherExpenditures |
| End Of Year Balance | 1057593 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | 922653 | Contributions |
| Investment Earnings Or Losses | 51699 | InvestmentEarningsOrLosses |
| Other Expenditures | 9909 | OtherExpenditures |
| End Of Year Balance | 964443 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.97070 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.02930 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2773000 | OtherCostOrOtherBasis |
| Book Value | 2773000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1119247 | OtherCostOrOtherBasis |
| Depreciation | 2332 | Depreciation |
| Book Value | 1116915 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 3889915 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INVESTMENTS SECURITIES | Description |
| Book Value | 2154950 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 2154950 | TotalOfBookValueSecurities |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CONSTRUCTION IN PROGRESS | Description |
| Book Value | 10889841 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 10889841 | TotalBookValueOtherAssets |
| Total Revenue | 5733024 | TotalRevenue |
| Total Expenses | 1272442 | TotalExpenses |
| Excess Or Deficit For Year | 4460582 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -19828 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -19828 | TotalAdjustments |
| Excess Or Deficit Per FS | 4440754 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 6071965 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -19828 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 385169 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | -26400 | OtherRevenues |
| Revenue Not Rptd F990 | 338941 | RevenueNotRptdF990 |
| Revenue Subtotal | 5733024 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5733024 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1631211 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 385169 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 385169 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1246042 | ExpensesSubtotal |
| Other Expenses Not Included | 26400 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 26400 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1272442 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | SCHOLARSHIPS AND PROGRAM SUPPORT |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE FOUNDATION HAS ADOPTED THE PROVISIONS OF ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES). AS OF JUNE 30, 2012, THE UNRECOGNIZED TAX BENEFIT ACCURAL WAS ZERO. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FOUNDATION HAS ANALYZED ITS TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE. THE FOUNDATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE FOUNDATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. ACCORDINGLY, THE FOUNDATION HAS NOT RECORDED ANY TAX ASSETS OR LIABILITIES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX POSITIONS AT JUNE 30, 2012 AND 2011. THE FOUNDATION WOULD RECOGNIZE INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | ENDOWMENT INVESTMENT FEES -26,400. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | ENDOWMENT INVESTMENT FEES 26,400. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| COLLEGE OF WESTERN IDAHO | |||||||
| 6056 BIRCH LANE SUITE 200 | NAMPA | ID | 83687 | 260684268 | GOVERNMENT ENTITY | 770473 | DEPARTMENTAL AND PROGRAM SUPPORT FOR THE COLLEGE |
| COLLEGE OF WESTERN IDAHO | |||||||
| 6056 BIRCH LANE SUITE 200 | NAMPA | ID | 83687 | 260684268 | GOVERNMENT ENTITY | 363782 | SCHOLARSHIP FUNDS FOR THE COLLEGE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: THE FOUNDATION'S SCHOLARSHIP COORDINATOR MAINTAINS RECORDS FOR THE SCHOLARSHIP GRANTS AND ASSISTANCE. THE RECORDS ARE COORDINATED WITH THE COLLEGE OF WESTERN IDAHO FINANCIAL AID DIRECTOR TO CONFIRM SCHOLARSHIP ELIGIBILITY. | Explanation |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 75536 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV AT DONATION | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | MATERIALS & SUPPLIES | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 73269 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV AT DONATION | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE FORM 990 IS PROVIDED TO THE FINANCE AND EXECUTIVE COMMITTEE BY EMAIL FOR REVIEW BEFORE THE NOVEMBER MEETING AND PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE COVERED BY THE FOUNDATION'S CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. PERSONS WITH A CONFLICT OF INTEREST ARE RECUSED FROM DISCUSSION AND VOTING. | |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -19,828. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. | |
| FORM 990, PART VI, SECTION A, LINE 1A: | THE GOVERNING BODY DELEGATES AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE CHAIR, SECRETARY, TREASURER, IMMEDIATE PAST CHAIR, AND THE CHAIRS OF THE FOLLOWING BOARD COMMITTEES: AUDIT, DEVELOPMENT, GOVERNANCE, REAL ESTATE, AND INVESTMENT. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE VOTING DIRECTORS. THE EXECUTIVE COMMITTEE SHALL EXERCISE ALL POWERS OF THE BOARD BETWEEN THE MEETINGS OF SAID BOARD, EXCEPT THE EXECUTIVE COMMITTEE MAY NOT TAKE THE FOLLOWING ACTIONS: (I) AUTHORIZE DISTRIBUTIONS, (II) APPROVE DISSOLUTION, MERGER OR THE SALE, PLEDGE OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE FOUNDATION'S ASSETS, (III) ELECT, APPOINT, OR REMOVE DIRECTORS OR FILL VACANCIES ON THE BOARD OF DIRECTORS ON ANY OF ITS COMMITTEES, OR (IV) ADOPT, AMEND, OR REPEAL THE ARTICLES OF THE BYLAWS. | |
| FORM 990, PART VII, SECTION A: | THE ORGANIZATION'S EXECUTIVE DIRECTOR IS COMPENSATED ANNUALLY BY AN UNRELATED ORGANIZATION, THE COLLEGE OF WESTERN IDAHO. |
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