THE COLLEGE OF IDAHO INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- THE COLLEGE OF IDAHO INC (EIN 82-0200906)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-09
- IRS object ID
- 201510419349301001
- Schema version
- 2013v4.0
- 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 | 2015-02-09T17:24:05-07:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | Caldwell | City |
| State | ID | State |
| ZIP Code | 836054432 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Richard Erne | PersonNm |
| Person Title | V.P. Finance & Administration | PersonTitleTxt |
| Phone | 2084595179 | PhoneNum |
| Signature | 2015-02-09 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Address PrincipalOfcrBusinessAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Richard W Erne | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2112 Cleveland Blvd | AddressLine1 |
| City | Caldwell | City |
| State | ID | State |
| ZIP Code | 83605 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $67,115,563 | 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 | 1891 | FormationYr |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Activity Or Mission | The College of Idaho (C of I) is a small, private, residential liberal arts college that prepares students to lead productive and fulfilling lives. C of I is committed to excellence in academic instruction and scholarship, and to the values of community, integrity, leadership and service. | ActivityOrMissionDesc |
| Voting Members Governing Body | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 800 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $98,621 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,480,066 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,910,999 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,689,247 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,206,047 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,048,352 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,242,058 | CYInvestmentIncomeAmt |
| PY Other Revenue | $866,803 | PYOtherRevenueAmt |
| CY Other Revenue | $834,890 | CYOtherRevenueAmt |
| PY Total Revenue | $37,084,468 | PYTotalRevenueAmt |
| CY Total Revenue | $60,193,994 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $12,365,832 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $13,274,796 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,932,959 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,698,945 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $779,015 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,375,801 | PYOtherExpensesAmt |
| CY Other Expenses | $12,507,399 | CYOtherExpensesAmt |
| PY Total Expenses | $37,674,592 | PYTotalExpensesAmt |
| CY Total Expenses | $40,481,140 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$590,124 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $19,712,854 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $126,193,348 | TotalAssetsBOYAmt |
| Total Assets EOY | $139,556,886 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $27,091,110 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,330,177 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $99,102,238 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $112,226,709 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The College of Idaho (C of I) is a small, private, residential liberal arts college that prepares students to lead productive and fulfilling lives. C of I is committed to excellence in academic instruction and scholarship and to the values of community, intergrity, leadership and service. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $21,020,781 | ExpenseAmt |
| Grant | $13,274,796 | GrantAmt |
| Revenue | $25,348,746 | RevenueAmt |
| Desc | Higher Education: Provided instruction to undergraduate and graduate students. (1092 students) | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,301,190 | ExpenseAmt |
| Revenue | $317,936 | RevenueAmt |
| Desc | Higher Education: Academic support for students including but not limited to library, art gallery, academic dean, instructional research, admissions, financial aid services, counseling and athletics (1092 students) | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,748,681 | ExpenseAmt |
| Revenue | $5,539,365 | RevenueAmt |
| Desc | Higher Education: Provided room and board for residential students and only board for nonresidential students (1092 students) | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $34,070,652 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| 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 | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| 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 | 80 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 800 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 | The College of Idaho Business Office | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2084595222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2112 Cleveland Blvd | AddressLine1 |
| City | Caldwell | City |
| State | ID | State |
| ZIP Code | 836054432 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| Candy Dale | |||||||||
| Trustee Chair | 2 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Doug Brigham | |||||||||
| Trustee Vice Chair | 2 | 2 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Ken Howell | |||||||||
| Trustee Secretary | 2 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Louie Attebery | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Tricia Baur | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| James Alderman | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Larry Cope | |||||||||
| Trustee | 2 | 2 | Yes (X) | $0 | $0 | $0 | |||
| Darrell Carney | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Fred Oliver | |||||||||
| Trustee | 2 | 2 | Yes (X) | $0 | $0 | $0 | |||
| Michael Graves | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Bob Hendren | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Eugene Sullivan | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Linda Bequette | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Scott Gipson | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Becky Parkinson | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Jack Lemley | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| James Mertz | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Peter O'Neill | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Brian Shirley | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Shauna Williama | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Graye Wolfe | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Bill Mason | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Ed Miller | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Shawna Swanson | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Jeffery Taylor | |||||||||
| Trustee | 2 | 2 | Yes (X) | $0 | $0 | $0 | |||
| Alexander Toeldte | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Laura Turner | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Marvin Henberg | |||||||||
| President | 40 | 0 | Yes (X) | $226,882 | $0 | $52,599 | |||
| Petra Carver | |||||||||
| V.P. Finance | 40 | 0 | Yes (X) | $169,010 | $0 | $19,209 | |||
| John Ottenhoff | |||||||||
| V.P. Academic Affairs | 40 | 0 | Yes (X) | $140,552 | $0 | $18,053 | |||
| Michael Vandervelden | |||||||||
| V.P. of Advancement | 40 | 0 | $137,711 | $0 | $4,971 | Yes (X) | |||
| Martin Holly | |||||||||
| Athletic Director | 40 | 0 | $110,518 | $0 | $16,611 | Yes (X) | |||
| Mark Smith | |||||||||
| V.P. Academic Affairs | 40 | 0 | $115,219 | $0 | $7,590 | Yes (X) | |||
| Michael Caughlin | |||||||||
| Trustee | 2 | 2 | Yes (X) | $0 | $0 | $0 | |||
| Kevin Hulsey | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Richard Ogle | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Richard Roberge | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Julie Taylor | |||||||||
| Trustee | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Paul Bennion | |||||||||
| V.P. Student Affairs | 40 | 0 | $102,138 | $0 | $20,532 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,002,030 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $139,565 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Compas Group | |||||
| 91337 Collections Dr | Chicago | IL | 60693 | Food Service Provider | $2,900,884 |
| Caldwell Transportation | |||||
| PO Box 607 | Caldwell | ID | 83606 | Bus Service | $196,072 |
| Ruffalocody | |||||
| PO Box 3018 | Cedar Rapid | IA | 52404 | Telemarketing Presort Profile | $140,575 |
| Anderson Construction | |||||
| 6712 N Cutter Circle | Portland | OR | 97217 | Contractor | $601,897 |
| Hummel Archietects | |||||
| 2785 N Bogus Basin Rd | Boise | ID | 83702 | Contractor | $245,671 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $119,054 | FundraisingAmt |
| Related Organizations | $2,484,378 | RelatedOrganizationsAmt |
| Government Grants | $401,321 | GovernmentGrantsAmt |
| All Other Contributions | $5,906,246 | AllOtherContributionsAmt |
| Noncash Contributions | $128,509 | NoncashContributionsAmt |
| Total Contributions | $8,910,999 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Tuition and fees | 611600 | $25,348,746 | $25,348,746 | $0 | $0 |
| Room and board | 611600 | $5,539,365 | $5,539,365 | $0 | $0 |
| Athletics | 611600 | $317,936 | $308,508 | $9,428 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,206,047 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $921,369 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $921,369 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $25,212,493 | SecuritiesAmt |
| Other | $5,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,808,410 | SecuritiesAmt |
| Other | $88,394 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $18,404,083 | SecuritiesAmt |
| Other | -$83,394 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,320,689 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $18,320,689 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $66,723 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $119,054 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $24,765 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,958 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $41,958 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Other | 900099 | $691,902 | $0 | $0 | $691,902 |
| Conference Services | 900099 | $101,030 | $0 | $89,193 | $11,837 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $792,932 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $60,193,994 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,196,619 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $98,621 | UnrelatedBusinessRevenueAmt |
| Exclusion | $19,987,755 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,274,796 | TotalAmt |
| Program Services | $13,274,796 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $616,476 | TotalAmt |
| Program Services | $168,994 | ProgramServicesAmt |
| Management And General | $447,482 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,733,747 | TotalAmt |
| Program Services | $9,504,348 | ProgramServicesAmt |
| Management And General | $713,541 | ManagementAndGeneralAmt |
| Fundraising | $515,858 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $620,785 | TotalAmt |
| Program Services | $411,719 | ProgramServicesAmt |
| Management And General | $183,214 | ManagementAndGeneralAmt |
| Fundraising | $25,852 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,956,555 | TotalAmt |
| Program Services | $1,133,833 | ProgramServicesAmt |
| Management And General | $787,407 | ManagementAndGeneralAmt |
| Fundraising | $35,315 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $771,382 | TotalAmt |
| Program Services | $587,157 | ProgramServicesAmt |
| Management And General | $149,578 | ManagementAndGeneralAmt |
| Fundraising | $34,647 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,377 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $11,377 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,750 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $102,750 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,024 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $177,024 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $446,365 | TotalAmt |
| Program Services | $336,074 | ProgramServicesAmt |
| Management And General | $90,325 | ManagementAndGeneralAmt |
| Fundraising | $19,966 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,746 | TotalAmt |
| Program Services | $27,289 | ProgramServicesAmt |
| Management And General | $165,611 | ManagementAndGeneralAmt |
| Fundraising | $1,846 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,376,319 | TotalAmt |
| Program Services | $1,124,777 | ProgramServicesAmt |
| Management And General | $200,019 | ManagementAndGeneralAmt |
| Fundraising | $51,523 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $641,309 | TotalAmt |
| Program Services | $30,661 | ProgramServicesAmt |
| Management And General | $608,798 | ManagementAndGeneralAmt |
| Fundraising | $1,850 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,308,449 | TotalAmt |
| Program Services | $1,166,201 | ProgramServicesAmt |
| Management And General | $100,140 | ManagementAndGeneralAmt |
| Fundraising | $42,108 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $720,358 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $720,358 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $389,106 | TotalAmt |
| Program Services | $389,106 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,059,136 | TotalAmt |
| Program Services | $1,543,212 | ProgramServicesAmt |
| Management And General | $515,924 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,179 | TotalAmt |
| Program Services | $80,590 | ProgramServicesAmt |
| Management And General | $265,589 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Food Service | $2,815,968 | $2,789,018 | $0 | $26,950 |
| Operations & Maintenance | $577,212 | $372,815 | $204,397 | $0 |
| Utilities | $787,814 | $746,911 | $30,272 | $10,631 |
| Bond Issuance/treasury | $190,171 | $0 | $190,171 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,116 | TotalAmt |
| Program Services | $383,151 | ProgramServicesAmt |
| Management And General | -$32,504 | ManagementAndGeneralAmt |
| Fundraising | $12,469 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,481,140 | TotalAmt |
| Program Services | $34,070,652 | ProgramServicesAmt |
| Management And General | $5,631,473 | ManagementAndGeneralAmt |
| Fundraising | $779,015 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,784,561 | BOYAmt |
| EOY | $4,172,199 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $698,450 | BOYAmt |
| EOY | $1,382,612 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,522 | BOYAmt |
| EOY | $1,138,042 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $996,057 | BOYAmt |
| EOY | $999,118 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $682,252 | BOYAmt |
| EOY | $859,099 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $89,538,139 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $37,798,005 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,538,645 | BOYAmt |
| EOY | $51,740,134 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,953,082 | BOYAmt |
| EOY | $79,091,119 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,779 | BOYAmt |
| EOY | $174,563 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,193,348 | BOYAmt |
| EOY | $139,556,886 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,066,371 | BOYAmt |
| EOY | $3,082,682 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $778,022 | BOYAmt |
| EOY | $902,491 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,465,000 | BOYAmt |
| EOY | $18,735,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,309 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,744,408 | BOYAmt |
| EOY | $4,610,004 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,091,110 | BOYAmt |
| EOY | $27,330,177 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,988,149 | BOYAmt |
| EOY | $76,723,323 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,826,284 | BOYAmt |
| EOY | $19,468,322 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,287,805 | BOYAmt |
| EOY | $16,035,064 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,102,238 | BOYAmt |
| EOY | $112,226,709 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,193,348 | BOYAmt |
| EOY | $139,556,886 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $19,712,854 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$6,588,383 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | 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 | $100,843,248 | BeginningYearBalanceAmt |
| Contributions | $1,087,724 | ContributionsAmt |
| Investment Earnings Or Losses | $17,282,171 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,941,784 | OtherExpendituresAmt |
| Administrative Expenses | $224,000 | AdministrativeExpensesAmt |
| End Year Balance | $111,047,359 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $91,696,604 | BeginningYearBalanceAmt |
| Contributions | $1,477,021 | ContributionsAmt |
| Investment Earnings Or Losses | $13,270,221 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,425,084 | OtherExpendituresAmt |
| Administrative Expenses | $175,514 | AdministrativeExpensesAmt |
| End Year Balance | $100,843,248 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $96,762,858 | BeginningYearBalanceAmt |
| Contributions | $2,235,832 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,125,470 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,006,812 | OtherExpendituresAmt |
| Administrative Expenses | $169,804 | AdministrativeExpensesAmt |
| End Year Balance | $91,696,604 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $83,198,688 | BeginningYearBalanceAmt |
| Contributions | $1,040,552 | ContributionsAmt |
| Investment Earnings Or Losses | $16,682,710 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,980,329 | OtherExpendituresAmt |
| Administrative Expenses | $178,763 | AdministrativeExpensesAmt |
| End Year Balance | $96,762,858 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $76,587,865 | BeginningYearBalanceAmt |
| Contributions | $4,952,509 | ContributionsAmt |
| Investment Earnings Or Losses | $7,044,311 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,231,021 | OtherExpendituresAmt |
| Administrative Expenses | $154,976 | AdministrativeExpensesAmt |
| End Year Balance | $83,198,688 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.51 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.46 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.03 | 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 | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $3,938,888 | OtherCostOrOtherBasisAmt |
| Book Value | $3,938,888 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $67,534,389 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,741,952 | DepreciationAmt |
| Book Value | $38,792,437 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $6,829,317 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,859,520 | DepreciationAmt |
| Book Value | $1,969,797 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $11,235,545 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,196,533 | DepreciationAmt |
| Book Value | $7,039,012 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $51,740,134 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| MTM Adjustment on interest rate swap | $2,366,477 |
| Post retirement insurance obligation | $728,637 |
| PV of annuities payable | $1,351,764 |
| Capital leases | $163,126 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,610,004 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 | The College uses endowed funds to fund scholarships, general education support, libraries, general college operations and chairs. |
| Schedule D, Part X, Line 2 | The college believes that it has appropriate support for any tax positions taken affecting its annual filing requirements and as such, does not have any uncertain tax provisions that are material to the financial statements. The college will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The college is no longer subject to Federal or state tax examinations for the years before 2011. |
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 it's application for admission. |
| 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) |
|---|---|---|
| Name Of Event1 | Scholarship Auction | NameOfEvent1Amt |
| Gross Receipts Event1 | $185,777 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $119,054 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $66,723 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $2,310 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $13,014 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $2,500 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $6,941 | OtherDirectExpensesEvent1Amt |
| Food And Beverage Other Events | $0 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $0 | EntertainmentOtherEventsAmt |
| Gross Receipts Total | $185,777 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $119,054 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $66,723 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $0 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $0 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $2,310 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $13,014 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $2,500 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $6,941 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $24,765 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $41,958 | NetIncomeSummaryAmt |
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 | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|
| Funded Scholarships | 270 | $1,211,864 | $0 | FMV |
| Unfunded Scholarships | 1049 | $12,019,406 | $0 | FMV |
| Federal SEOG | 251 | $43,526 | $0 | FMV |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, 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 student's 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) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | 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 | Yes (1) | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mark Smith | ||||||||||||||
| V.P. Academic Affairs | $113,871 | $0 | $1,348 | $0 | $0 | $0 | $9,283 | $0 | $7,862 | $0 | $132,364 | $0 | $0 | $0 |
| Marvin Henberg | ||||||||||||||
| President | $179,917 | $0 | $46,865 | $0 | $99 | $0 | $13,276 | $0 | $42,128 | $0 | $282,285 | $0 | $0 | $0 |
| Petra Carver | ||||||||||||||
| V.P. Finance | $144,545 | $0 | $24,464 | $0 | $0 | $0 | $10,440 | $0 | $9,041 | $0 | $188,490 | $0 | $0 | $0 |
| John Ottenhoff | ||||||||||||||
| V.P. Academic Affairs | $132,552 | $0 | $8,000 | $0 | $0 | $0 | $4,947 | $0 | $18,324 | $0 | $163,823 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a | The President of the College is the only person who received benefits listed in this section. |
| Schedule J, Part I, Line 1b | There is not a written policy because only the College President benefits. The governance committee reviews the compensation and benefit package for the College President based on input from market survey's and performance. The governance committee makes the final decision. |
| Schedule J, Part I, Line 7 | The College enters into performance based incentive programs with certain officers and key managers whereby incentives are awarded by the President and approved by the Trustees after evaluating the level of achievement of predetermined goals. The Trustees also enter into a preference based incentive program with the President and incentives are awarded by the Trustees after evaluating the level of achievement of predetermined goals for the President. |
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 & Finance Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 820302333 | BondIssuerEIN |
| CUSIP | 45129GBGS | CUSIPNum |
| Bond Issued | 2008-06-19 | BondIssuedDt |
| Issue Price | $21,455,000 | IssuePriceAmt |
| Purpose | Restructure Debt prior bond issues 8/29/97, 11/15/01 & 3/02/02 - Dorm Renovation | 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 | $2,720,000 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $21,597,787 | TotalProceedsAmt |
| In Reserve Fund | $0 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $0 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $279,825 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $9,913,307 | CapitalExpendituresAmt |
| Other Spent Proceeds | $11,404,655 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Substantial Completion | 2009 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | 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 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | 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 | Yes (1) | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 3.65 | 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 | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part II, Line 4-06/19/2008 21,455,000 Idaho Housing & Finance Association | The difference between Part 1 e issue price and Part II line 3 is interest earned on monies to be used on capital expenditures. The interest earned was used for additional capital improvements approved by the trustees. |
| Schedule K, Part IV, Line 2c-06/19/2008 21,455,000 Idaho Housing & Finance Association | The arbitrage calculation was done on July 18, 2012. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Gary Parkinson | PersonNm |
| Relationship With Org | Mother is a trustee | RelationshipWithOrgTxt |
| Cash Grant | $14,500 | CashGrantAmt |
| Assistance Purpose | academic scholarship | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Caxton Printers | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Owner is a trustee | RelationshipDescriptionTxt |
| Transaction | $120,777 | TransactionAmt |
| Transaction | Printing and office supplies | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 11 | ContributionCnt |
| Noncash Contributions Rpt F990 | $128,509 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | hi/low on trade date | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 1a | The board of trustees delegates authority to the governance committee to act on behalf of the full board only in limited emergency circumstances. Any such authority so exercised by the governance committee is subject to the approval and ratification of the full board at the next regular or special meeting of the full board. |
| 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. 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 are determined by the use of market surveys and college and university comparable surveys. Recommendations are given to the governance committee for review. After initial compensation packages have been established, annual raises are generated through the budget process which is approved by the finance 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 made available upon request. The conflict of interest policy is included in the staff handbook which is on the College's web site. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| College of Idaho 2nd Century Trust Fund B | |||||||||||
| 2112 Cleveland Blvd | Caldwell | ID | 83605 | 826069279 | Trust | ID | 501 c 3 | 11B | The College of Idaho | Yes (1) | |
| College of Idaho 2nd Century Trust Fund A | |||||||||||
| 2112 Cleveland Blvd | Caldwell | ID | 83605 | 943115589 | Trust | ID | 501 c 3 | 11B | The College of Idaho | Yes (1) | |
| Evelyn Muir Annuity Trust | |||||||||||
| 7728 W Paloma St | Boise | ID | 83704 | 820550395 | Trust | ID | 664(d)(1) | 0 | N/A | ||
| Nishitani Charitable Remainder Trust | |||||||||||
| 2112 Cleveland Blvd | Caldwell | ID | 83605 | 820523924 | Trust | ID | 664(d)(2) | 0 | N/A | ||
| Johnson Family Charitable Remainder Trust | |||||||||||
| 2112 Cleveland Blvd | Caldwell | ID | 83605 | 306192132 | Trust | ID | 664(d)(2) | 0 | N/A | ||
| 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 | 0 | 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 | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| College of Idaho 2nd Century Trust Fund A | ||
| c | $497,519 | FMV |
| College of Idaho 2nd Century Trust Fund B | ||
| c | $1,986,859 | FMV |