2013-11-27T10:09:55-06:00 2013-06-30 910189318 MOSS ADAMS LLP 601 W RIVERSIDE AVE SUITE 1800 SPOKANE WA 992010629 990 2012-07-01 820337334 NORTH IDAHO COLLEGE FOUNDATION INC NORT 2087695978 1000 W GARDEN AVENUE COEUR DALENE ID 83814 RAYELLE ANDERSON 2087695978 2013-11-26 1 EMINA O CRESSWELL CPA P01217304 5097472600 2012 2015-11-30 17:44:51Z RAYELLE ANDERSON 1000 W GARDEN AVENUE COEUR DALENE ID 83814 1851891 0 X WWW.NIC.EDU/FOUNDATION X 1977 ID NORTH IDAHO COLLEGE FOUNDATION WAS FOUNDED TO PROVIDE A FOCUSED EFFORT TO ENCOURAGE PRIVATE SUPPORT FOR THE EDUCATIONAL MISSION OF NORTH IDAHO COLLEGE. THE FOUNDATION STRIVES TO ENHANCE AVAILABLE CAPITAL FOR STUDENT SCHOLARSHIPS, EDUCATIONAL FACILITIES, PROGRAMS AND PROJECTS THAT WOULD NOT BE FUNDED THROUGH TRADITIONAL SOURCES OF SUPPORT. 24 24 0 135 0 0 907106 815412 0 0 572684 421806 269922 288761 1749712 1525979 830569 934972 0 0 140915 141623 0 0 125441 274537 241702 1246021 1318297 503691 207682 17177613 19494325 469143 517567 16708470 18976758 X NORTH IDAHO COLLEGE FOUNDATION WAS FOUNDED TO PROVIDE A FOCUSED EFFORT TO ENCOURAGE PRIVATE SUPPORT FOR THE EDUCATIONAL MISSION OF NORTH IDAHO COLLEGE. THE FOUNDATION STRIVES TO ENHANCE AVAILABLE CAPITAL FOR STUDENT SCHOLARSHIPS, EDUCATIONAL FACILITIES, PROGRAMS AND PROJECTS THAT WOULD NOT BE FUNDED THROUGH TRADITIONAL SOURCES OF SUPPORT. 0 0 935036 934972 80932 NORTH IDAHO COLLEGE FOUNDATION, INC. PROVIDES SCHOLARSHIPS AND OTHER SOURCES OF ASSISTANCE TO NORTH IDAHO COLLEGE STUDENTS, FACULTY AND FOR EDUCATIONAL ACTIVITIES. 935036 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 12 5 1 0 0 0 0 0 0 1 1 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 0 0 X DEBORAH MCKENNA 2087695978 1000 W GARDEN AVE COEUR DALENE ID 83814 JOE ABATE 1.00 X 0 0 0 JODY AZEVEDO 1.00 X 0 0 0 CJ BUCK 1.00 X 0 0 0 PAT CLEVENGER 1.00 X 0 0 0 JIM COLEMAN 1.00 X 0 0 0 ROD COLWELL 1.00 X 0 0 0 BRAD DUGDALE 1.00 X 0 0 0 JIM EISSES 1.00 X 0 0 0 MARK FISHER 1.00 X 0 0 0 JOHN GOEDDE 1.00 X 0 0 0 RON JACOBSON 1.00 X 0 0 0 CHRIS MEYER 1.00 X 0 0 0 PETER SMITH 1.00 X 0 0 0 SUE THILO 1.00 X 0 0 0 JIM THORPE 1.00 X 0 0 0 TOM TORGERSON 1.00 X 0 0 0 BRITT TOWERY 1.00 X 0 0 0 TROY TYMESEN 1.00 X 0 0 0 MARC WALLACE 1.00 X 0 0 0 DAVID WOLD 1.00 X 0 0 0 K JOHN YOUNG 2.00 X X 0 0 0 STEVE MEYER 2.00 X X 0 0 0 TIM KOMBEREC 2.00 X X 0 0 0 MICHELLE SCHINI HANELINE 2.00 X X 0 0 0 RAYELLE ANDERSON 45.00 X 50398 0 12622 JOE DUNLAP 2.00 X 0 0 0 50398 0 12622 0 0 0 0 0 16163 799249 107141 815412 421806 421806 33741 16163 10920 22821 22821 500000 314992 185008 185008 OTHER INCOME 999999 80932 80932 80932 1525979 80932 0 629635 934972 934972 66981 27257 39724 69169 28117 41052 5473 2238 3235 1053 1053 17396 17396 169558 169558 24919 1927 22992 10620 550 10070 30 30 3229 2872 357 64 64 6822 6822 PLANNED GIVING CULTIVAT 6714 6714 PRESIDENT'S DEVELOPMENT 1297 1297 1318297 935036 257820 125441 29673 14811 2302923 2564866 73698 40413 206278 0 0 2871 144669 14669 130064 130000 26090 26928 14081611 16369953 327276 344483 17177613 19494325 40543 21167 428600 496400 469143 517567 X 2711438 3288007 3866151 5245960 10130881 10442791 16708470 18976758 17177613 19494325 207682 2043766 16840 0 X X 0 1 X 1 0 X 1131652 3566040 1376968 907106 815412 7797178 1131652 3566040 1376968 907106 815412 7797178 3045708 4751470 363898 366947 418624 400677 421806 1971952 508658 500000 516995 511060 614673 2651386 12420516 0.38260 0.40820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GAMING RECEIPTS - 2008 AMOUNT: $ 500,000. 2009 AMOUNT: $ 500,000. 2010 AMOUNT: $ 500,000. 2011 AMOUNT: $ 500,000. 2012 AMOUNT: $ 500,000. OTHER INCOME - 2008 AMOUNT: $ 8,658. 2010 AMOUNT: $ 16,995. 2011 AMOUNT: $ 11,060. 2012 AMOUNT: $ 114,673. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14239785 283659 2063804 364411 16222837 14042207 403043 79999 285464 14239785 11133082 1023014 2103282 217171 14042207 8099547 2187905 1139732 294102 11133082 9145429 837272 -1581575 301579 8099547 0.13630 0.64370 0.22000 0 0 130000 130000 4819 4819 0 9850 9850 0 130000 COMMON FUND SECURITIES 16369953 F 16369953 X 3742939 2043766 16840 325912 2386518 1356421 169558 169558 1525979 1474651 325912 325912 1148739 169558 169558 1318297 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT HAS BEEN ESTABLISHED TO SUSTAIN OUR CHARITABLE MISSION AND TO PROVIDE A LONG TERM SOURCE OF INCOME FOR PROVIDING SCHOLARSHIPS TO STUDENTS OF NORTH IDAHO COLLEGE AND FOR SUPPORTING OTHER PROGRAMS OF NORTH IDAHO COLLEGE. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. THE FOUNDATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS, IF ANY, IN OPERATING EXPENSES. THE FOUNDATION HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2013 AND 2012. NO INTEREST AND PENALTIES WERE ACCRUED FOR THE YEARS ENDED JUNE 30, 2013 AND 2012. THE FOUNDATION FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE IDAHO CHARITIES DIVISION. THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2010 FOR ITS FEDERAL FILINGS AND BEFORE 2009 FOR ITS STATE FILINGS. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAMING DIRECT EXPENSES 314,992. FUNDRAISING DIRECT EXPENSES 10,920. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAMING DIRECT EXPENSES 314,992. FUNDRAISING DIRECT EXPENSES 10,920. BON APPETIT 49904 16163 33741 8524 2396 49904 16163 33741 8524 2396 10920 22821 500000 272637 42355 1 0.85000 500000 272637 42355 314992 185008 ID 1 0 1 0 0.00000 1.00000 KRISTEN MCFADDEN 1000 W GARDEN AVE COEUR DALENE ID 83814 0 DEBORAH MCKENNA AND KRISTEN MCFADDE 0 KRISTEN MCFADDEN, CO-GAMING MANAGER, DUTIES INCLUDE EVENT AND TICKET SALE COORDINATION, PROMOTION, AND VOLUNTEER RECRUITMENT. DEBORAH MCKENNA, CO-GAMING MANAGER, DUTIES INCLUDE RECORD KEEPING, REPORTING, AND DEPOSITS.COMPENSATION - EACH INDIVIDUAL ABOVE INCORPORATES THEIR ACTIVITIES FOR THE "REALLY BIG RAFFLE" INTO THEIR DUTIES AS BOOKKEEPER (MS. MCKENNA) AND DATABASE INFORMATION COORDINATOR (MS. MCFADDEN). AS SUCH, THEIR PAY IS NOT SPECIFICALLY LINKED TO THEIR ACTIVITIES AS "GAMING MANAGER." X 1 185008 1 NORTH IDAHO COLLEGE 1000 W GARDEN AVE COEUR DALENE ID 83814 826000936 501(C)(3) 934972 SCHOLARSHIPS & PROGRAM SUPPORT 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: STUDENT SCHOLARSHIP FUNDS ARE AWARDED BY NORTH IDAHO COLLEGE THROUGH AN INDEPENDENT SELECTION PROCESS INVOLVING COMMITTEES BASED ON THE CRITERIA OF EACH SCHOLARSHIP FUND. THE FOUNDATION DOES NOT CHOOSE RECIPIENTS, RATHER, THE FOUNDATION SENDS FUNDS TO THE COLLEGE INDICATING HOW MUCH IS AVAILABLE FOR EACH FUND, ALONG WITH THE CRITERIA FOR EACH FUND. FOUNDATION GRANTS ARE MADE AVAILABLE TO THE COLLEGE'S STAFF, FACULTY, AND STUDENT GROUPS THROUGH A COMPETITIVE PROCESS. GRANTS ARE NOT FOR PERSONAL REWARD BUT MUST BE RELATED TO PROJECTS AND PROGRAMS THAT FURTHER THE MISSION OF THE COLLEGE. AWARDS ARE DISTRIBUTED TO GRANTEES VIA THE COLLEGE DEPARTMENTS AND IN LINE WITH THE COLLEGE'S PURCHASING PROCESS. X 3 1975 COMPARABLE SALES X 1 74078 SALES PRICE/FMV X BUILDING & SUPPLIES 20 20765 COST OF DONATED ITEMS X PRIZES & GIFTS 44 10323 COST OF DONATED ITEMS 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 COPY IS PROVIDED TO ORGANIZATION'S TREASURER, WHO IS CURRENTLY A CPA, AND THE EXECUTIVE DIRECTOR WHO REVIEW AND APPROVE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BOARD MEMBERS ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. THE POLICY IS REVIEWED ANNUALLY WITH BOARD MEMBERS, THEN AGAIN AS NEEDED FOR SPECIFIC ISSUES COMING TO THE BOARD'S ATTENTION. PARTIES WHO HAVE A POTENTIAL CONFLICT ARE TO ABSTAIN FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE DIRECTOR SALARY IS DETERMINED BY NORTH IDAHO COLLEGE. NORTH IDAHO COLLEGE BASES ALL SALARIES ON A MARKET BASED SALARY SURVEY. THE PORTION OF THE SALARY PAID BY NORTH IDAHO COLLEGE FOUNDATION IS APPROVED BY THE BOARD IN ITS APPROVAL OF THE BUDGET FOR THE FOUNDATION, USUALLY IN JUNE OF THE PREVIOUS FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR INSPECTION UPON REQUEST. FORM 1023 WAS FILED BEFORE JULY 15, 1987 AND NO COPY WAS ON FILE ON JULY 15, 1987. THEREFORE, THIS FORM IS NOT REQUIRED TO BE AVAILABLE FOR PUBLIC INSPECTION PER INSTRUCTIONS FOR THIS LINE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 2C: THE FOUNDATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANTS. THERE HAVE BEEN NO CHANGES TO THIS PROCESS DURING THE CURRENT YEAR.