STRATEGY STUDIO / PUBLIC DATA EXPLORER

COMMUNITY & EDUCATIONAL FOUNDATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY & EDUCATIONAL FOUNDATION (EIN 20-0069352)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-13
IRS object ID
201441339349302949
Schema version
2013v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2014-05-13T14:01:53-07:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CRANDALL MISKIN AND MORRISBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13456 E 17TH ST STE 140AddressLine1
CityIDAHO FALLSCity
StateIDState
ZIP Code83406ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200069352EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY & EDUCATIONAL FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone2085201976PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13456 E 17TH STAddressLine1
CityIDAHO FALLSCity
StateIDState
ZIP Code83406ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLYLE CRANDALLPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2085201976PhoneNum
Signature2014-05-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVE CRANDALLPreparerPersonNm
Phone2085220093PhoneNum
Preparation2014-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLYLE CRANDALLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13520 CHARLESSTON LANEAddressLine1
CityIDAHO FALLSCity
StateIDState
ZIP Code83404ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$25,700GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateIDLegalDomicileStateCd
Activity Or MissionIDENTIFY TRIM TABS/ TIPPING POINTS IN THE LIVES OF YOUTH AND IN THE QUALITY OF LIFE IN SOUTHEASTERN IDAHO. EFFECTIVELY ADDRESS THESE HIGH LEVERAGED ISSUES IN A WAY THAT MAKES A SIGNIFICANT DIFFERENCE IN THE LIVES OF PEOPLE IN OUR COMMUNITIES.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$30,681PYContributionsGrantsAmt
CY Contributions Grants$5,700CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$11,698PYInvestmentIncomeAmt
CY Investment Income$20,000CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$42,379PYTotalRevenueAmt
CY Total Revenue$25,700CYTotalRevenueAmt
PY Grants And Similar Paid$11,662PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$21,893CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$76,216PYOtherExpensesAmt
CY Other Expenses$107,890CYOtherExpensesAmt
PY Total Expenses$87,878PYTotalExpensesAmt
CY Total Expenses$129,783CYTotalExpensesAmt
PY Revenues Less Expenses-$45,499PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$104,083CYRevenuesLessExpensesAmt
Total Assets BOY$353,820TotalAssetsBOYAmt
Total Assets EOY$249,737TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$353,820NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$249,737NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionIDENTIFY TRIM TABS/ TIPPING POINTS IN THE LIVES OF YOUTH AND IN THEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$21,893ExpenseAmt
Grant$5,500GrantAmt
Revenue$5,700RevenueAmt
DescWORK WITH CHARITIES THAT HELP YOUTH AND PROMOTES EDUCATIONDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Descwork with charities that help youth and promotes educationDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$21,893TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldIDStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLYLE CRANDALLPersonNm
Phone2085201976PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13456 E 17THAddressLine1
CityIDAHO FALLSCity
StateIDState
ZIP Code83406ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonLYLE CRANDALLPersonNm
TitlePRESIDENTTitleTxt
Average Hours Per Week30.00AverageHoursPerWeekRt
Individual Trustee Or DirectorYes (X)IndividualTrusteeOrDirectorInd
Reportable Comp From Org$50,000ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$50,000TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Info In Schedule O Part VIIIYes (X)InfoInScheduleOPartVIIIInd
All Other Contributions$5,700AllOtherContributionsAmt
Total Contributions$5,700TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,000TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,700TotalRevenueColumnAmt
Related Or Exempt Func Income$20,000RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$16,393TotalAmt
Program Services$16,393ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$5,500TotalAmt
Program Services$5,500ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$78,725TotalAmt
Program Services$0ProgramServicesAmt
Management And General$78,725ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$780TotalAmt
Program Services$0ProgramServicesAmt
Management And General$780ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$16,385TotalAmt
Program Services$0ProgramServicesAmt
Management And General$16,385ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$12,000TotalAmt
Program Services$0ProgramServicesAmt
Management And General$12,000ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$129,783TotalAmt
Program Services$21,893ProgramServicesAmt
Management And General$107,890ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$91,876BOYAmt
EOY$2,342EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$21,944BOYAmt
EOY$7,395EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$200,000BOYAmt
EOY$200,000EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$40,000BOYAmt
EOY$40,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$353,820BOYAmt
EOY$249,737EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$353,820BOYAmt
EOY$249,737EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$353,820BOYAmt
EOY$249,737EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$353,820BOYAmt
EOY$249,737EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$104,083ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind
Public Support Total170$0PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support CY1700PublicSupportCY170Pct

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$16,653CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$67,744CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,680CurrentTaxYearMinus1YearAmt
Current Tax Year$5,700CurrentTaxYearAmt
Total$120,777TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$16,653CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$67,744CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,680CurrentTaxYearMinus1YearAmt
Current Tax Year$5,700CurrentTaxYearAmt
Total$120,777TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$120,777PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,929CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$16,258CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,662CurrentTaxYearMinus1YearAmt
Total$34,849TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,929CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$16,258CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,662CurrentTaxYearMinus1YearAmt
Total$34,849TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Total$155,626TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.77610PublicSupportCY509Pct
Public Support PY5090.83010PublicSupportPY509Pct
Investment Income CY0.22390InvestmentIncomeCYPct
Investment Income PY0.16990InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeMEDICALGrantTypeTxt
Recipient1RecipientCnt
Cash Grant$5,500CashGrantAmt
Valuation Method UsedBOOKValuationMethodUsedDesc
Non Cash AssistanceMEDICAL ASSISTANCENonCashAssistanceDesc

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (13 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 1aThere are no material differences
Pt VI, Line 19Conflict of Interest Policy presented to board and approved
Pt VII, Col (E)none
Pt VII, Col (F)none
Pt VIIIAvailable upon request
Pt XII, Line 3bnone
Pt XII, Line 2cnone
Pt VI, Line 6Idaho
Pt VI, Line 18NONE
Pt VI, Line 8aMET MONTHLY TO REVIEW AGENDA
Pt VI, Line 8bNONE
Pt VI, Line 11bMET WITH PRESIDENT AND ONE BOARD MEMBER TO REVIEW BANK STATEMENTS AND EXPENSES
Form 990, Part III, Line 4dWORK WITH CHARITIES THAT HELP YOUTH AND PROMOTES EDUCATION 0. 0. 0.