NORTH IDAHO COLLEGE FOUNDATION INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- NORTH IDAHO COLLEGE FOUNDATION INC (EIN 82-0337334)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2011-12-21
- IRS object ID
- 201133559349300333
- Schema version
- 2010v3.4
- 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 G
- Schedule I
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-12-21T17:57:49-06:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 W RIVERSIDE SUITE 1800 | AddressLine1 |
| City | SPOKANE | City |
| State | WA | State |
| ZIP Code | 992010629 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820337334 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH IDAHO COLLEGE FOUNDATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NORT | NameControl |
| Phone | 2087695978 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 W GARDEN AVENUE | AddressLine1 |
| City | COEUR DALENE | City |
| State | ID | State |
| ZIP Code | 83814 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RAYELLE ANDERSON | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 2087695978 | Phone |
| Date Signed | 2011-12-21 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHERI R BURNHAM CPA | Name |
| Phone | 5097472600 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | RAYELLE ANDERSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 W GARDEN AVENUE | AddressLine1 |
| City | COEUR DALENE | City |
| State | ID | State |
| ZIP Code | 83814 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2532312 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.NIC.EDU/FOUNDATION | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1977 | YearFormation |
| State Legal Domicile | ID | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 138 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3566040 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1376968 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 202810 | InvestmentIncomePriorYear |
| Investment Income Current Year | 254487 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 398400 | OtherRevenuePriorYear |
| Other Revenue Current Year | 391661 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4167250 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2023116 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 634384 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 595201 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 129867 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 132345 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 84009 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 149617 | OtherExpensePriorYear |
| Other Expenses Current Year | 170328 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 913868 | TotalExpensesPriorYear |
| Total Expenses Current Year | 897874 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3253382 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1125242 | RevenuesLessExpensesCY |
| Total Assets BOY | 19599387 | TotalAssetsBOY |
| Total Assets EOY | 17637771 | TotalAssetsEOY |
| Total Liabilities BOY | 6128327 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1289777 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 13471060 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 16347994 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 681751 | Expense |
| Grants | 595201 | Grants |
| Revenue | 16995 | Revenue |
| Description | NORTH IDAHO COLLEGE FOUNDATION, INC. PROVIDES SCHOLARSHIPS AND OTHER SOURCES OF ASSISTANCE TO NORTH IDAHO COLLEGE STUDENTS, FACULTY AND FOR EDUCATIONAL ACTIVITIES. | Description |
| Total Program Service Expense | 681751 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 1 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 9 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 5 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | ID | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | EVA ANDERSON | NamePerson |
| Telephone Number | 2087695978 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 W GARDEN AVE | AddressLine1 |
| City | COEUR DALENE | City |
| State | ID | State |
| ZIP Code | 83814 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| JOE ABATE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MIC ARMON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JODY AZEVEDO | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SANDI BLOEM | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CJ BUCK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MIKE CHAPMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JIM COLEMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BRAD DUGDALE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JIM EISSES | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ART ELLIOTT | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOHN GOEDDE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| RON JACOBSON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| STEVE MEYER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CLAUDIA MIEWALD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BEN ROLPHE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DICK SAMS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SUE THILO | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JIM THORPE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| TOM TORGERSON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KIMBER GATES TRAVIS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MARC WALLACE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOHN YOUNG | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| TIM KOMBEREC | ||||||
| PRESIDENT | 2.00 | X | 0 | 0 | 0 | X |
| MARK FISHER | ||||||
| VICE PRESIDENT/PRESIDENT ELECT | 2.00 | X | 0 | 0 | 0 | X |
| DAVID WOLD | ||||||
| IMMEDIATE PAST PRESIDENT | 2.00 | X | 0 | 0 | 0 | X |
| PRISCILLA BELL | ||||||
| SECRETARY | 2.00 | X | 0 | 0 | 0 | X |
| MICHELLE SCHINI HANELINE | ||||||
| TREASURER | 2.00 | X | 0 | 0 | 0 | X |
| RAYELLE ANDERSON | ||||||
| EXECUTIVE DIRECTOR | 45.00 | 44042 | 0 | 7917 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 44042 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 7917 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 1376968 | AllOtherContributions |
| Noncash Contributions | 343751 | NoncashContributions |
| Total Contributions | 1376968 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 254487 | TotalRevenueColumn |
| Exclusion | $254,487 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 164137 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 164137 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 164137 | TotalRevenueColumn |
| Exclusion | $164,137 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 219725 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 219725 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 500000 | GrossIncomeGaming |
| Gaming Direct Expenses | 289471 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 210529 | TotalRevenueColumn |
| Exclusion | $210,529 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 999999 | BusinessCode |
| Total Revenue Column | 16995 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16995 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 16995 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2023116 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16995 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $629,153 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 595201 | Total |
| Program Services | 595201 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56505 | Total |
| Management And General | 29818 | ManagementAndGeneral |
| Fundraising | 26687 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61688 | Total |
| Management And General | 31493 | ManagementAndGeneral |
| Fundraising | 30195 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14152 | Total |
| Management And General | 8889 | ManagementAndGeneral |
| Fundraising | 5263 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24939 | Total |
| Program Services | 23823 | ProgramServices |
| Management And General | 1116 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9250 | Total |
| Management And General | 9250 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39998 | Total |
| Management And General | 39998 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17194 | Total |
| Management And General | 2134 | ManagementAndGeneral |
| Fundraising | 15060 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3702 | Total |
| Fundraising | 3702 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 119 | Total |
| Management And General | 119 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3417 | Total |
| Management And General | 3417 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21199 | Total |
| Program Services | 21199 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41528 | Total |
| Program Services | 41528 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5880 | Total |
| Management And General | 5880 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | FundraisingFundraising |
|---|---|---|
| PRESIDENT'S DEVELOPMENT | 2057 | 2057 |
| PLANNED GIVING CULTIVAT | 1045 | 1045 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 897874 | Total |
| Program Services | 681751 | ProgramServices |
| Management And General | 132114 | ManagementAndGeneral |
| Fundraising | 84009 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3475488 | BOY |
| EOY | 33214 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2482412 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77000 | BOY |
| EOY | 249500 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51596 | BOY |
| EOY | 67945 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5336551 | BOY |
| EOY | 213771 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9796 | BOY |
| EOY | 16760 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2178216 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1687652 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 532093 | BOY |
| EOY | 490564 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25065 | BOY |
| EOY | 25065 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9313004 | BOY |
| EOY | 13571373 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 778794 | BOY |
| EOY | 487167 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19599387 | BOY |
| EOY | 17637771 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 84140 | BOY |
| EOY | 67015 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 425800 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6017707 | BOY |
| EOY | 796962 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26480 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6128327 | BOY |
| EOY | 1289777 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2172520 | BOY |
| EOY | 2435225 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2585223 | BOY |
| EOY | 4205753 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8713317 | BOY |
| EOY | 9707016 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13471060 | BOY |
| EOY | 16347994 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19599387 | BOY |
| EOY | 17637771 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1125242 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 1751692 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Support Org170b1 Aiv | X | CollegeSupportOrg170b1Aiv |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 835723 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 914013 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1131652 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3566040 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1376968 | CurrentTaxYear |
| Total | 7824396 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 835723 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 914013 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1131652 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3566040 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1376968 | CurrentTaxYear |
| Total | 7824396 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 2846814 | AmountsSubstContributorsTotal |
| Public Support Total170 | 4977582 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 420863 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 398858 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 363898 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 366947 | CurrentTaxYearMinus1Year |
| Current Tax Year | 418624 | CurrentTaxYear |
| Total | 1969190 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 516559 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 500000 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 508658 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 500000 | CurrentTaxYearMinus1Year |
| Current Tax Year | 516995 | CurrentTaxYear |
| Total | 2542212 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 12335798 | TotalSupport |
| Public Support Pertcentage170 | 0.40350 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.37600 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GAMING RECEIPTS OTHER INCOME | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 11133082 | BeginningOfYearBalance |
| Contributions | 1023014 | Contributions |
| Investment Earnings Or Losses | 2103282 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 217171 | GrantsOrScholarships |
| End Of Year Balance | 14042207 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8099547 | BeginningOfYearBalance |
| Contributions | 2187905 | Contributions |
| Investment Earnings Or Losses | 1139732 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 294102 | GrantsOrScholarships |
| End Of Year Balance | 11133082 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9145429 | BeginningOfYearBalance |
| Contributions | 837272 | Contributions |
| Investment Earnings Or Losses | -1581575 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 301579 | GrantsOrScholarships |
| End Of Year Balance | 8099547 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.13630 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.69130 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.17250 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 339833 | OtherCostOrOtherBasis |
| Book Value | 339833 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1828470 | OtherCostOrOtherBasis |
| Depreciation | 1677877 | Depreciation |
| Book Value | 150593 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4819 | OtherCostOrOtherBasis |
| Depreciation | 4681 | Depreciation |
| Book Value | 138 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5094 | OtherCostOrOtherBasis |
| Depreciation | 5094 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 490564 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| COMMON FUND SECURITIES | 13406365 | F |
| TREASURY BILLS | 90000 | F |
| DOMESTIC EQUITIES | 75008 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 13571373 | TotalOfBookValueSecurities |
| Total Revenue | 2023116 | TotalRevenue |
| Total Expenses | 897874 | TotalExpenses |
| Excess Or Deficit For Year | 1125242 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 2000385 | NetUnrealizedGLOnInvestments |
| Prior Period Adjustments | -248693 | PriorPeriodAdjustments |
| Total Adjustments | 1751692 | TotalAdjustments |
| Excess Or Deficit Per FS | 2876934 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 4272974 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 2000385 | NetUnrealizedGainsInvestments |
| Other Revenues | 289471 | OtherRevenues |
| Revenue Not Rptd F990 | 2289856 | RevenueNotRptdF990 |
| Revenue Subtotal | 1983118 | RevenueSubtotal |
| Investment Expenses Not Included | 39998 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 39998 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2023116 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1147347 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 289471 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 289471 | ExpensesNotRptdF990 |
| Expenses Subtotal | 857876 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 39998 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 39998 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 897874 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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: | 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 ADOPTED THE PROVISIONS OF FASB ASC 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS ON JULY 1, 2009, WHICH HAD NO FINANCIAL STATEMENT IMPACT TO THE FOUNDATION. THE FOUNDATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT 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 THAT WOULD REQUIRE AN ADJUSTMENT TO THE JULY 1, 2009, BEGINNING BALANCE OF NET ASSETS AND HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2010 AND 2011. NO INTEREST AND PENALTIES WERE ACCRUED UPON ADOPTION OR FOR THE YEARS ENDED JUNE 30, 2010 AND 2011. 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 2007 FOR ITS FEDERAL AND STATE FILINGS. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | GAMING DIRECT EXPENSES 289,471. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | GAMING DIRECT EXPENSES 289,471. | |
| FORM 990, SCHEDULE D, PART XI, LINE 7, PRIOR PERIOD ADJUSTMENTS: DURING THE YEAR ENDED JUNE 30, 2011, THE FOUNDATION CORRECTED THE FOLLOWING ERROR IN THE ACCOUNTING METHODS USED IN PRIOR PERIODS AND AS A RESULT, RESTATED ITS 2010 FINANCIAL STATEMENTS, INCLUDING NET ASSETS AS OF JULY 1, 2009. THE FOUNDATION'S RAFFLE TICKET SALES AND EXPENSES RELATED TO RAFFLE PRIZES HAD BEEN RECORDED IN JUNE OF EACH FISCAL YEAR, RATHER THAN IN JULY OF EACH FISCAL YEAR. THE FOUNDATION'S REALLY BIG RAFFLE IS HELD IN JULY OF EACH FISCAL YEAR AT WHICH TIME THE REVENUE AND RELATED EXPENSES SHOULD BE RECOGNIZED. THE RESTATEMENT RESULTED IN THE FOLLOWING CHANGES TO THE JUNE 30, 2010, FINANCIAL STATEMENTS: STATEMENT OF FINANCIAL POSITION: ACCOUNTS RECEIVABLE -$22,800 OTHER ASSETS $251,308 DEFERRED REVENUE $477,200 UNRESTRICTED NET ASSETS $248,693 STATEMENT OF ACTIVITIES: FUND-RAISING EXPENSES $27,212 INCREASE IN UNRESTRICTED NET ASSETS $27,212 NET ASSETS AT JULY 1, 2009 $221,481 NET ASSETS AT JUNE 30, 2010 $248,693 |
Schedule G IRS990ScheduleG
Gaming Information GamingInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | 500000 | GrossRevenueOtherGaming |
| Non Cash Prizes Other Gaming | 251908 | NonCashPrizesOtherGaming |
| Other Direct Expenses Other Gaming | 37563 | OtherDirectExpensesOtherGaming |
| Volunteer Labor Other Gaming | 1 | VolunteerLaborOtherGaming |
| Volunteer Labor Prcnt Other Gaming | 0.86000 | VolunteerLaborPrcntOtherGaming |
| Gross Revenue Total Gaming | 500000 | GrossRevenueTotalGaming |
| Non Cash Prizes Total Gaming | 251908 | NonCashPrizesTotalGaming |
| Other Direct Expenses Total Gaming | 37563 | OtherDirectExpensesTotalGaming |
| Direct Expense Summary Gaming | 289471 | DirectExpenseSummaryGaming |
| Net Gaming Income Summary | 210529 | NetGamingIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | ID | StatesWhereGamingConducted |
| Licensed | 1 | Licensed |
| License Suspended Etc | 0 | LicenseSuspendedEtc |
| Gaming With Nonmembers | 1 | GamingWithNonmembers |
| Member Of Other Entity | 0 | MemberOfOtherEntity |
| Percentage Of Gaming Othr Facility | 1.00000 | PercentageOfGamingOthrFacility |
| Name Of Gaming Rec Keeper Person | EVA ANDERSON | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 W GARDEN AVE | AddressLine1 |
| City | COEUR DALENE | City |
| State | ID | State |
| ZIP Code | 83814 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contract With3rd Party For Gam Rev | 0 | ContractWith3rdPartyForGamRev |
| Gaming Manager Name Person | EVA ANDERSON KRISTEN MCFADDEN | GamingManagerNamePerson |
| Gaming Manager Compensation | 0 | GamingManagerCompensation |
| Gaming Manager Services Provided | KRISTEN MCFADDEN, CO-GAMING MANAGER, DUTIES INCLUDE EVENT AND TICKET SALE COORDINATION, PROMOTION, AND VOLUNTEER RECRUITMENT. EVA ANDERSON, 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. ANDERSON) AND DATABASE INFORMATION COORDINATOR (MS. MCFADDEN). AS SUCH, THEIR PAY IS NOT SPECIFICALLY LINKED TO THEIR ACTIVITIES AS "GAMING MANAGER." | GamingManagerServicesProvided |
| Gaming Manager Is Employee | X | GamingManagerIsEmployee |
| Charitable Distrib Required | 1 | CharitableDistribRequired |
| Amount Distributed | 210529 | AmountDistributed |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH IDAHO COLLEGE | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 W GARDEN AVE | AddressLine1 |
| City | COEUR DALENE | City |
| State | ID | State |
| ZIP Code | 83814 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 826000936 | EINOfRecipient |
| IRC Section | 501(C)(3) | IRCSection |
| Amount Of Cash Grant | 595201 | AmountOfCashGrant |
| Purpose Of Grant | SCHOLARSHIPS & PROGRAM SUPPORT | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: 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. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUNTAIN WEST BANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | 4 COMMON DIRECTORS | Relationship |
| Amount Of Transaction | 157344 | AmountOfTransaction |
| Description Of Transaction | THE FOUNDATION PAID OFF THE OUTSTANDING LOAN PAYABLE TO MOUNTAIN WEST BANK ON JULY 23, 2010, PAYING INTEREST OF $157,344. FOUR OF THE MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS ALSO SERVE ON THE BOARD FOR THE BANK. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule M IRS990ScheduleM
Securities Miscellaneous SecuritiesMiscellaneous
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 75555 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | SALES PRICE/FMV | MethodOfDeterminingRevenues |
Real Estate Other RealEstateOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 24000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (3 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | ESTATE GIFT RECEIVABLE | 1 | 214718 | EST. PRESENT VALUE |
| X | BUILDING SUPPLIES/SERVICES | 13 | 15276 | FMV |
| X | PRIZES & GIFT CERTIFICATES | 29 | 14202 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| ExplanationExplanation | IdentifierIdentifier | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PAGE 5, PART V, LINE 2A: NORTH IDAHO COLLEGE PAYS FULL SALARY AS A COMMON PAYMASTER AND IS RESPONSIBLE FOR ALL REPORTING RELATED THERETO. THE ORGANIZATION DOES NOT FILE ITS OWN W-2'S. | ||
| 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 11 | |
| 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 12C | |
| 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 B, LINE 15A | |
| 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 18 | |
| THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| NORTH IDAHO COLLEGE PAYS THE FULL SALARY OF RAYELLE ANDERSON AND IS RESPONSIBLE FOR ALL REPORTING RELATED THERETO. 59% OF THE EMPLOYEE'S SALARY IS DESIGNATED AS BEING FOR HER SERVICES TO THE FOUNDATION. THEREFORE THE FOUNDATION REIMBURSES NORTH IDAHO COLLEGE FOR 59% OF THE EMPLOYEE'S BASE SALARY AND BENEFITS. THE AMOUNT LISTED IN PART VII IS 59% OF THE REPORTABLE COMPENSATION (BOX 5, 2010 W-2). | FORM 990, PART VII - COMPENSATION EXPLANATION | |
| NET UNREALIZED GAINS ON INVESTMENTS: 2,000,385. PRIOR PERIOD ADJUSTMENTS: -248,693. TOTAL TO FORM 990, PART XI, LINE 5: 1,751,692. | CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 5: |
| 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. |