THE COLLEGE OF IDAHO INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- THE COLLEGE OF IDAHO INC (EIN 82-0200906)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-11
- IRS object ID
- 202131319349300033
- Schema version
- 2019v5.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-11T11:12:35-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820200906 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The College of Idaho Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLL | BusinessNameControlTxt |
| Phone | 2084595222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2112 Cleveland Boulevard | AddressLine1Txt |
| City | Caldwell | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83605 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Richard W Erne | PersonNm |
| Person Title | VP Finance & Administration | PersonTitleTxt |
| Phone | 2084595222 | PhoneNum |
| Signature | 2021-05-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kim Hunwardsen CPA | PreparerPersonNm |
| PTIN | P00484560 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2021-05-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Richard W Erne | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2112 Cleveland Boulevard | AddressLine1Txt |
| City | Caldwell | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83605 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $64,169,248 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.collegeofidaho.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1893 | FormationYr |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Activity Or Mission | Liberal arts college committed to excellence in academic instruction and scholarship. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 791 | TotalEmployeeCnt |
| Total Volunteers | 135 | TotalVolunteersCnt |
| Total Gross UBI | $387,520 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,000,716 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,833,093 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $35,658,104 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $41,503,695 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,394,339 | PYInvestmentIncomeAmt |
| CY Investment Income | $595,509 | CYInvestmentIncomeAmt |
| PY Other Revenue | $174,280 | PYOtherRevenueAmt |
| CY Other Revenue | $80,378 | CYOtherRevenueAmt |
| PY Total Revenue | $48,227,439 | PYTotalRevenueAmt |
| CY Total Revenue | $54,012,675 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $19,019,442 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $25,412,151 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,791,709 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,988,773 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $649,949 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,957,309 | PYOtherExpensesAmt |
| CY Other Expenses | $16,136,890 | CYOtherExpensesAmt |
| PY Total Expenses | $52,768,460 | PYTotalExpensesAmt |
| CY Total Expenses | $58,537,814 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$4,541,021 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$4,525,139 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $166,559,106 | TotalAssetsBOYAmt |
| Total Assets EOY | $163,353,026 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $30,504,664 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $31,542,383 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $136,054,442 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $131,810,643 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The College of Idaho, a private, residential liberal arts college, prepares students to lead productive and fulfilling lives. We are committed to an innovative, individualized curriculum in liberal arts and professional studies, to building community, and to exercising stewardship. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $34,391,126 | ExpenseAmt |
| Grant | $25,412,151 | GrantAmt |
| Revenue | $34,130,490 | RevenueAmt |
| Desc | Higher Education: Provided instruction to undergraduate and graduate students (1120 Students). | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,322,180 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $1,045,582 | RevenueAmt |
| Desc | Student Services: Student support services including but not limited to athletics, dean of students, admissions, financial aid services, and residence life. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,095,497 | ExpenseAmt |
| Revenue | $6,297,365 | RevenueAmt |
| Desc | Higher Education: Provided room and board for residential students and only board for nonresidential students. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,810,811 | ExpenseAmt |
| Revenue | $30,258 | RevenueAmt |
| Desc | Higher Education: Academic support for students including but not limited to library, art gallery, museum, academic dean, and institutional research. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,810,811 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $30,258 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $51,619,614 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 133 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 791 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Richard Erne | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2084595222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2112 Cleveland Boulevard | AddressLine1Txt |
| City | Caldwell | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83605 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (38 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| David Douglas | ||||||||
| VP Academic Affairs | 40.00 | 0.00 | Yes (X) | $181,619 | $0 | $23,243 | ||
| Richard W Erne | ||||||||
| VP Finance & Administration | 38.00 | 2.00 | Yes (X) | $158,578 | $0 | $29,184 | ||
| Brian Bava | ||||||||
| VP Enrollment Mgmt | 40.00 | 0.00 | Yes (X) | $145,214 | $0 | $33,273 | ||
| Paul Bennion | ||||||||
| VP for Student Affairs | 40.00 | 0.00 | Yes (X) | $120,440 | $0 | $30,795 | ||
| Jack Cafferty | ||||||||
| VP for College Relations | 40.00 | 0.00 | Yes (X) | $101,205 | $0 | $20,779 | ||
| Douglas Brigham | ||||||||
| Co-President | 40.00 | 0.00 | Yes (X) | $92,731 | $0 | $29,014 | ||
| James Everett | ||||||||
| Co-President | 40.00 | 0.00 | Yes (X) | $97,522 | $0 | $23,893 | ||
| Geoffrey Trabichoff | ||||||||
| Faculty | 40.00 | 0.00 | $102,283 | $0 | $8,999 | Yes (X) | ||
| Jeffrey Taylor | ||||||||
| Trustee Chair | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Jill Twedt | ||||||||
| Trustee Vice Chair | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Paul Street | ||||||||
| Trustee Secretary | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Michael Elliott | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Michael Garcia | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Kevin Hulsey | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Alan Moore | ||||||||
| Trustee | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Masaki Kuwana | ||||||||
| Trustee | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| William Mason | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Richard Ogle | ||||||||
| Trustee | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Brandon Fitzpatrick | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Richard Roberge | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Laura Turner | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Shawna Swanson | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Jen Sampson | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Alexander Toeldte | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Marcia Wing | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Mary Abercrombie | ||||||||
| Trustee | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Candy Dale | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Mary Smith | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Kyle Sales | ||||||||
| Trustee | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Doug Oppenheimer | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Coby Dennis | ||||||||
| Trustee (From 07/2019) | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Laura Arjona | ||||||||
| Trustee (From 07/2019) | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Don Melendez | ||||||||
| Trustee (From 07/2019) | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Ali Rabe | ||||||||
| Trustee (From 07/2019) | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Rick Williams | ||||||||
| Trustee (From 07/2019) | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Jim Mertz | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Ron Thomas | ||||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Pamela Decoste | ||||||||
| Trustee | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $999,592 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $199,180 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Compass Group | |||||
| 2400 Yorkmont Rd | Charlotte | NC | 28217 | Food Service Contractor | $2,871,910 |
| INDIEDWELL Inc | |||||
| 217 South 11th | Boise | ID | 83702 | Housing Builder | $1,357,740 |
| EAB Global | |||||
| 1920 E Parham Rd | Richmond | VA | 232282206 | Enrollment Services Provider | $735,304 |
| Andersen Construction | |||||
| 6712 N Cutter Circle | Portland | OR | 97217 | Contractor | $603,133 |
| Ellucian Inc | |||||
| 4375 Fair Lakes Court | Fairfax | VA | 22033 | ERP Technology Provider | $258,256 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 21 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $404,643 | FundraisingAmt |
| Related Organizations | $1,404,742 | RelatedOrganizationsAmt |
| Government Grants | $1,009,945 | GovernmentGrantsAmt |
| All Other Contributions | $9,013,763 | AllOtherContributionsAmt |
| Noncash Contributions | $670,935 | NoncashContributionsAmt |
| Total Contributions | $11,833,093 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Tuition and Fees | 611710 | $34,130,490 | $34,130,490 | |
| Room and Board | 611710 | $6,297,365 | $6,105,519 | $191,846 |
| Athletics | 611710 | $747,320 | $725,320 | $22,000 |
| Academics | 611710 | $30,258 | $30,258 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $298,262 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $124,588 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $173,674 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $41,503,695 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $818,201 | TotalRevenueColumnAmt |
| Exclusion | $818,201 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,865,595 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,042,096 | SecuritiesAmt |
| Other | $46,191 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$176,501 | SecuritiesAmt |
| Other | -$46,191 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$222,692 | TotalRevenueColumnAmt |
| Exclusion | -$222,692 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $126,834 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $404,643 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $62,316 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,518 | TotalRevenueColumnAmt |
| Exclusion | $64,518 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $21,830 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $5,970 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,860 | TotalRevenueColumnAmt |
| Exclusion | $15,860 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,012,675 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,116,175 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $387,520 | UnrelatedBusinessRevenueAmt |
| Exclusion | $675,887 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,412,151 | TotalAmt |
| Program Services | $25,412,151 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,222,568 | TotalAmt |
| Program Services | $492,410 | ProgramServicesAmt |
| Management And General | $730,158 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,066,568 | TotalAmt |
| Program Services | $10,776,318 | ProgramServicesAmt |
| Management And General | $840,391 | ManagementAndGeneralAmt |
| Fundraising | $449,859 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $469,210 | TotalAmt |
| Program Services | $432,415 | ProgramServicesAmt |
| Management And General | $18,631 | ManagementAndGeneralAmt |
| Fundraising | $18,164 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,356,081 | TotalAmt |
| Program Services | $2,051,205 | ProgramServicesAmt |
| Management And General | $221,155 | ManagementAndGeneralAmt |
| Fundraising | $83,721 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $874,346 | TotalAmt |
| Program Services | $746,183 | ProgramServicesAmt |
| Management And General | $98,226 | ManagementAndGeneralAmt |
| Fundraising | $29,937 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,086 | TotalAmt |
| Management And General | $181,086 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,782,680 | TotalAmt |
| Program Services | $3,610,027 | ProgramServicesAmt |
| Management And General | $172,653 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $365,294 | TotalAmt |
| Program Services | $121,915 | ProgramServicesAmt |
| Management And General | $243,379 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,115,181 | TotalAmt |
| Program Services | $1,045,751 | ProgramServicesAmt |
| Management And General | $45,379 | ManagementAndGeneralAmt |
| Fundraising | $24,051 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $906,296 | TotalAmt |
| Program Services | $838,792 | ProgramServicesAmt |
| Management And General | $62,201 | ManagementAndGeneralAmt |
| Fundraising | $5,303 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,544,927 | TotalAmt |
| Program Services | $1,487,218 | ProgramServicesAmt |
| Management And General | $30,050 | ManagementAndGeneralAmt |
| Fundraising | $27,659 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,902,174 | TotalAmt |
| Program Services | $50,364 | ProgramServicesAmt |
| Management And General | $1,851,810 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,400,294 | TotalAmt |
| Program Services | $2,637,236 | ProgramServicesAmt |
| Management And General | $763,058 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $450,284 | TotalAmt |
| Management And General | $450,284 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Subscription and Librar | $993,728 | $655,262 | $327,711 | $10,755 |
| Repairs and Maintenance | $453,583 | $401,472 | $51,611 | $500 |
| Student Organizations | $388,875 | $388,875 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $652,488 | TotalAmt |
| Program Services | $472,020 | ProgramServicesAmt |
| Management And General | $180,468 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,537,814 | TotalAmt |
| Program Services | $51,619,614 | ProgramServicesAmt |
| Management And General | $6,268,251 | ManagementAndGeneralAmt |
| Fundraising | $649,949 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,614,338 | BOYAmt |
| EOY | $2,531,348 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,978,071 | BOYAmt |
| EOY | $3,887,928 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,914 | BOYAmt |
| EOY | $58,081 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,709 | BOYAmt |
| EOY | $104,602 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,794 | BOYAmt |
| EOY | $302,945 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $125,649,243 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $45,902,937 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,200,637 | BOYAmt |
| EOY | $79,746,306 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,954,926 | BOYAmt |
| EOY | $71,447,913 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,152,687 | BOYAmt |
| EOY | $5,170,591 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,823 | BOYAmt |
| EOY | $14,612 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,207 | BOYAmt |
| EOY | $88,700 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,559,106 | BOYAmt |
| EOY | $163,353,026 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,934,789 | BOYAmt |
| EOY | $3,395,982 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $574,021 | BOYAmt |
| EOY | $552,719 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,385,084 | BOYAmt |
| EOY | $22,466,279 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $550,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,872 | BOYAmt |
| EOY | $710,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,596,898 | BOYAmt |
| EOY | $3,867,403 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,504,664 | BOYAmt |
| EOY | $31,542,383 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,396,103 | BOYAmt |
| EOY | $76,876,667 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,658,339 | BOYAmt |
| EOY | $54,933,976 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,054,442 | BOYAmt |
| EOY | $131,810,643 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,559,106 | BOYAmt |
| EOY | $163,353,026 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$4,525,139 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $136,918 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $144,422 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $105,015,770 | BeginningYearBalanceAmt |
| Contributions | $1,633,644 | ContributionsAmt |
| Investment Earnings Or Losses | $1,018,579 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $6,721,940 | OtherExpendituresAmt |
| Administrative Expenses | $209,777 | AdministrativeExpensesAmt |
| End Year Balance | $100,736,276 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $99,317,322 | BeginningYearBalanceAmt |
| Contributions | $11,428,666 | ContributionsAmt |
| Investment Earnings Or Losses | $4,953,397 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $10,419,362 | OtherExpendituresAmt |
| Administrative Expenses | $264,253 | AdministrativeExpensesAmt |
| End Year Balance | $105,015,770 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $100,311,510 | BeginningYearBalanceAmt |
| Contributions | $1,345,629 | ContributionsAmt |
| Investment Earnings Or Losses | $7,887,720 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $9,992,882 | OtherExpendituresAmt |
| Administrative Expenses | $234,655 | AdministrativeExpensesAmt |
| End Year Balance | $99,317,322 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $96,064,891 | BeginningYearBalanceAmt |
| Contributions | $3,545,824 | ContributionsAmt |
| Investment Earnings Or Losses | $12,126,573 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $11,192,768 | OtherExpendituresAmt |
| Administrative Expenses | $233,010 | AdministrativeExpensesAmt |
| End Year Balance | $100,311,510 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $100,734,898 | BeginningYearBalanceAmt |
| Contributions | $4,421,521 | ContributionsAmt |
| Investment Earnings Or Losses | -$125,056 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $8,716,657 | OtherExpendituresAmt |
| Administrative Expenses | $249,815 | AdministrativeExpensesAmt |
| End Year Balance | $96,064,891 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.27610 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.70890 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.01500 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $312,375 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $4,448,031 | OtherCostOrOtherBasisAmt |
| Book Value | $4,760,406 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $101,666,516 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,230,987 | DepreciationAmt |
| Book Value | $66,435,529 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,071,193 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,088,298 | DepreciationAmt |
| Book Value | $4,982,895 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,151,128 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,583,652 | DepreciationAmt |
| Book Value | $3,567,476 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $79,746,306 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Interest Rate Swap | $2,248,281 |
| Post Retirement Insurance Obligation | $648,389 |
| PV of Annuities Payable | $970,733 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,867,403 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | To further the mission of the college through funding scholarships and other strategic initiatives. |
| 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 positions that are material to the financial statements. The College would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The College of Idaho's non-discrimination policy is on its application for admission. Additionally, the policy is on the website. |
| Schedule E, Part I, Line 6 | The College receives student financial aid from the US Department of Education. These funds are awarded directly to students and applied toward their tuition and fees. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Scholarship Gala | Event1Nm |
| Gross Receipts Event1 | $509,030 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $391,914 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $117,116 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $33,386 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $6,168 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $18,061 | OtherDirectExpensesEvent1Amt |
| Event2 | Softball Volleyball | Event2Nm |
| Gross Receipts Event2 | $22,447 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $12,729 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $9,718 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $4,701 | FoodAndBeverageEvent2Amt |
| Gross Receipts Total | $531,477 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $404,643 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $126,834 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $33,386 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $10,869 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $18,061 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $62,316 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $64,518 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $21,830 | GrossRevenueOtherGamingAmt |
| Non Cash Prizes Other Gaming | $5,970 | NonCashPrizesOtherGamingAmt |
| Volunteer Labor Other Gaming | Yes (1) | VolunteerLaborOtherGamingInd |
| Volunteer Labor Other Gaming | 0.92830 | VolunteerLaborOtherGamingPct |
| Gross Revenue Total Gaming | $21,830 | GrossRevenueTotalGamingAmt |
| Non Cash Prizes Total Gaming | $5,970 | NonCashPrizesTotalGamingAmt |
| Direct Expense Summary Gaming | $5,970 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $15,860 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | ID | StatesWhereGamingConductedCd |
| Licensed | Yes (1) | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (1) | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Own Facility | 0.50000 | GamingOwnFacilityPct |
| Gaming Other Facility | 0.50000 | GamingOtherFacilityPct |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jesse Harris | BusinessNameLine1Txt |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2122 Cleveland Blvd | AddressLine1Txt |
| City | Caldwell | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83605 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
Gaming Manager Business Name GamingManagerBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jesse Harris | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Manager Compensation | $2,250 | GamingManagerCompensationAmt |
| Gaming Manager Services Prov | Administrative duties including completion of raffle application, raffle report and overseeing internal employees conducting raffles to ensure all information is accurate and reported as required. | GamingManagerServicesProvTxt |
| Gaming Manager Is Employee | Yes (X) | GamingManagerIsEmployeeInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Funded Scholarships | 455 | $5,257,831 |
| Unfunded Scholarships | 1084 | $20,113,515 |
| Federal SEOG | 162 | $40,805 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The College of Idaho uses a combination of federal methodology and instructional policy to provide a uniform method to assess a family's financial strength and the students academic performance to estimate the expected family contribution toward the student's cost of education. The cost of education includes tuition, fees, books, supplies, room, board, personal expenses and transportation allowance. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| David Douglas | ||||||||||||||
| VP Academic Affairs | $181,454 | $0 | $75 | $0 | $90 | $0 | $12,980 | $0 | $10,502 | $0 | $205,101 | $0 | $0 | $0 |
| Richard W Erne | ||||||||||||||
| VP Finance & Administration | $158,443 | $0 | $75 | $0 | $60 | $0 | $11,626 | $0 | $17,796 | $0 | $188,000 | $0 | $0 | $0 |
| Brian Bava | ||||||||||||||
| VP Enrollment Mgmt | $145,009 | $0 | $75 | $0 | $130 | $0 | $10,764 | $0 | $22,748 | $0 | $178,726 | $0 | $0 | $0 |
| Paul Bennion | ||||||||||||||
| VP for Student Affairs | $120,305 | $0 | $75 | $0 | $60 | $0 | $8,985 | $0 | $22,048 | $0 | $151,473 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 4a | FormAndLineReferenceDesc |
| Explanation | Geoffrey Trabichoff was offered, and subsequently accepted, an early retirement package which provided participants a lump sum severance payment of 75% of the employee's base salary in effect of their separation date. A severance payment totaling $55,067 is reported on Form 990, Part VII as reportable compensation. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Idaho Housing and Finance Association | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 820302333 | BondIssuerEIN |
| CUSIP | 000000000 | CUSIPNum |
| Bond Issued | 2016-10-04 | BondIssuedDt |
| Issue Price | $33,325,000 | IssuePriceAmt |
| Purpose | Refund bonds issued in 2001 and 1997, Restructure Debt, and Renovate Dorms | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $10,695,000 | RetiredAmt |
| Total Proceeds | $33,325,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $286,000 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $8,688,602 | CapitalExpendituresAmt |
| Other Spent Proceeds | $16,350,398 | OtherSpentProceedsAmt |
| Unspent | $8,000,000 | UnspentAmt |
| Substantial Completion | 2018 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | US Bank National | BusinessNameLine1Txt |
| Business Name Line2 | Association | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 13.750000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Line 12: | FormAndLineReferenceDesc |
| Explanation | The College has $8,000,000 in unspent proceeds on line 12 and utilization of these funds is pending approval by the Board of Trustees to construct a new residential housing complex consistant with the intent of the bond issuance. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (11 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| Alan Moore | |||||||
| Board Member | To partially fund the construction of a student housing complex | Yes (X) | $100,000 | $100,000 | 0 | Yes (1) | Yes (1) |
| Shauna Williams | |||||||
| Spouse of Board Member | To partially fund the construction of a student housing complex | Yes (X) | $25,000 | $25,000 | 0 | Yes (1) | Yes (1) |
| Sheryl A Wing Supplemental Needs Tr | |||||||
| Entity more than 35% controlled by Marcia Wing, Board Member | To partially fund the construction of a student housing complex | Yes (X) | $200,000 | $200,000 | 0 | Yes (1) | Yes (1) |
| Laura Turner | |||||||
| Board Member | To partially fund the construction of a student housing complex | Yes (X) | $25,000 | $25,000 | 0 | Yes (1) | Yes (1) |
| Michael Elliott | |||||||
| Board Member | To partially fund the construction of a student housing complex | Yes (X) | $25,000 | $25,000 | 0 | Yes (1) | Yes (1) |
| James Mertz | |||||||
| Board Member | To partially fund the construction of a student housing complex | Yes (X) | $25,000 | $25,000 | 0 | Yes (1) | Yes (1) |
| William Mason | |||||||
| Board Member | To partially fund the construction of a student housing complex | Yes (X) | $50,000 | $50,000 | 0 | Yes (1) | Yes (1) |
| Richard Ogle | |||||||
| Board Member | To partially fund the construction of a student housing complex | Yes (X) | $25,000 | $25,000 | 0 | Yes (1) | Yes (1) |
| Kyle Sales | |||||||
| Board Member | To partially fund the construction of a student housing complex | Yes (X) | $25,000 | $25,000 | 0 | Yes (1) | Yes (1) |
| Masaki Kuwana | |||||||
| Board Member | To partially fund the construction of a student housing complex | Yes (X) | $25,000 | $25,000 | 0 | Yes (1) | Yes (1) |
| Rowena Roberge | |||||||
| Spouse of Board Member | To partially fund the construction of a student housing complex | Yes (X) | $25,000 | $25,000 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $550,000 | TotalBalanceDueAmt |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $10,895 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Boats And Planes BoatsAndPlanesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 13 | ContributionCnt |
| Noncash Contributions Rpt F990 | $652,070 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Raffle Items | 1 | $5,970 | FMV |
| Yes (X) | Laboratory supplies and equipment | 1 | $0 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Column (b): | Column (b) represents the number of contributions received during the year. |
| Part I, Line 33: | Laboratory supplies and small equipment items each valued at less than $450, collectively donated to the College with a FMV of $12,500, were not included in revenue during the tax year. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | 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. The Committee is composed of between 10 and 14 members, all of whom also serve on the Organizaton's Board of Trustees. The Chairperson of the Board of Trustees serves as Chairperson of the Governance Committee. |
| Form 990, Part VI, Section A, line 4 | The bylaws were updated during the tax year to recognize that the College is now governed by Presidents (plural) as opposed to one President. |
| 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. |
| Form 990, Part VI, Section B, line 12c | Officers, trustees and key employees receive a conflict of interest questionnaire annually. The questionnaire 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. No Trustee shall vote on any matter under consideration at a Board or committee meeting in which such Trustee has a conflict of interest. Trustee conflict of interest issues are also reflected in the notes to the financial statements. |
| Form 990, Part VI, Section B, line 15 | Compensation for officers and key employees is determined by the use of market surveys and college and university comparable surveys to determine initial compensation. 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 governance committee and/or board. |
| Form 990, Part VI, Section C, line 19 | Governing documents and financial statements are available upon request. The conflict of interest policy is included in the staff handbook which is on the College's website. |
| Form 990, Part XI, line 9: | Change in present value of annuities -62,848. Change in fair market value of interest rate swap -452,231. Transfer from Trust B 659,501. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| College of Idaho 2nd Century Trust Fund A | ||||||||||
| 2112 Cleveland Blvd | Caldwell | ID | 83605 | 943115589 | Trust | ID | 501(c)(3) | Line 12b, II | The College of Idaho | Yes (1) |
| College of Idaho 2nd Century Trust Fund B | ||||||||||
| 2112 Cleveland Blvd | Caldwell | ID | 83605 | 826069279 | Trust | ID | 501(c)(3) | Line 12b, II | The College of Idaho | Yes (1) |
| EA Paddock Scholarship Trust | ||||||||||
| 2112 Cleveland Blvd | Caldwell | ID | 83605 | 826003514 | Investment Management | ID | 501(c)(3) | PF | The College of Idaho | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Trust (1) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Investment Management | PrimaryActivitiesTxt |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| College of Idaho 2nd Century Trust Fund A | ||
| C | $634,742 | General ledger |
| College of Idaho 2nd Century Trust Fund B | ||
| C | $770,000 | General ledger |
| College of Idaho 2nd Century Trust Fund B | ||
| S | $659,501 | General ledger |