2026-03-11T19:31:13-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 121 SOUTH TEJON STREET SUITE 1100 COLORADO SPRINGS CO 80903 990 2024-07-01 820388193 COLLEGE OF SOUTHERN IDAHO FOUNDATION COLL 2087326249 315 FALLS AVENUE TWIN FALLS ID 83301 ERIKA ALLEN EXECUTIVE DIRECTOR 2087326249 2026-03-06 1 1 SARAH HINTZ P00492291 7196350330 2026-03-06 2024 2025-03-06 01:10:19Z ERIKA ALLEN PO BOX 1238 TWIN FALLS ID 83301 6942273 0 X FOUNDATION.CSI.EDU X 1984 ID GIVE SUPPORT TO CSI TO EDUCATE, OFFER LIFELONG LEARNING, AND STRENGTHEN COMMUNITY PARTNERSHIPS. 20 18 0 20 0 0 2407242 3297068 0 39448 1619862 2424565 182472 222241 4209576 5983322 1854419 3623361 0 0 0 0 0 0 69250 1161808 463664 3016227 4087025 1193349 1896297 57565096 63807469 181850 327114 57383246 63480355 THE PURPOSE OF THIS NON-PROFIT ORGANIZATION SHALL INCLUDE SOLICITING AND/OR RECEIVING GIFTS OF WHATEVER KIND, TO BE HELD, MANAGED, AND USED EXLUSIVELY FOR THE BENEFIT OF THE COLLEGE, TO PROMOTE EXCELLENCE, AND TO PROVIDE SCHOLARSHIPS, GRANTS-IN-AID, LOANS, ETC. TO STUDENTS. 0 0 2667520 2655175 0 THE COLLEGE OF SOUTHERN IDAHO FOUNDATION AWARDED $2,655,175 IN EDUCATIONAL SCHOLARSHIPS TO 2,101 STUDENTS, ENABLING THEM TO FURTHER THEIR EDUCATION WHERE COST MIGHT HAVE BEEN PROHIBITIVE. 982738 968186 41737 THE COLLEGE OF SOUTHERN IDAHO FOUNDATION AWARDED $968,186 IN DISTRIBUTIONS TO THE COLLEGE OF SOUTHERN IDAHO FOR THE PURPOSE OF FURTHERING EDUCATION AND OPPORTUNITIES FOR THE STUDENTS AT THE COLLEGE. 3650258 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 33 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 20 18 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 ID X X ERIKA ALLEN 2087326245 315 FALLS AVE TWIN FALLS ID 83301 ERIKA ALLEN EXECUTIVE DIRECTOR 0.50 40.00 X X 0 104870 43967 SHAWNEE POWERS PRESIDENT 0.30 0.00 X X 0 0 0 KATHRINE FISCUS VICE PRESIDENT 0.30 0.00 X X 0 0 0 TY POPPLEWELL SECRETARY/TREASURER 0.30 0.00 X X 0 0 0 MELISSA ASTON DIRECTOR 0.30 0.00 X 0 0 0 MAXINE BELL DIRECTOR 0.30 0.00 X 0 0 0 ARLEN BLAYLOCK DIRECTOR 0.30 0.00 X 0 0 0 TAMMY DANOS DIRECTOR 0.30 0.00 X 0 0 0 KARA GLECKLER DIRECTOR 0.30 0.00 X 0 0 0 JIM HENDERHAN DIRECTOR 0.30 0.00 X 0 0 0 BRENDA HUGHES DIRECTOR 0.30 0.00 X 0 0 0 MELISSA KIPPES DIRECTOR 0.30 0.00 X 0 0 0 TYLER LASSEN DIRECTOR 0.30 0.00 X 0 0 0 DAN LLOYD DIRECTOR (PAST PRESIDENT) 0.30 0.00 X 0 0 0 BRETT MADRON DIRECTOR 0.30 0.00 X 0 0 0 JIM MASON DIRECTOR 0.30 0.00 X 0 0 0 ANNIE PETERSON DIRECTOR 0.30 0.00 X 0 0 0 CHERYL VIOLA DIRECTOR 0.30 0.00 X 0 0 0 REBEKAH YANCEY DIRECTOR 0.30 0.00 X 0 0 0 JUDI LAUGHLIN DIRECTOR 0.30 40.00 X 0 41484 16055 KARRIE VAN NOY ASSISTANT DIRECTOR 0.50 40.00 X 0 59037 18378 0 205391 78400 0 0 0 0 0 3297068 227670 3297068 ADMINISTRATION FEES 561000 34223 34223 ALUMNI APPRECIATION 721000 5225 5225 39448 1228684 1228684 219952 219952 2154832 958951 1195881 1195881 1195881 CREDIT CARD FEE INCOME 900099 2289 2289 2289 5983322 41737 0 2644517 3623361 3623361 98158 98158 210007 210007 12345 12345 44805 44805 4013 4013 MISCELLANEOUS 39850 2426 37424 FOOD SERVICE 23193 7830 5173 10190 ALUMNI HALL OF FAME EXP 14666 14666 PRINTING 8662 184 2489 5989 7965 2525 4459 981 4087025 3650258 367517 69250 711208 708827 1457803 4013 995250 1453790 55858638 60334533 1310319 57565096 63807469 164131 9326 17719 317788 181850 327114 X 11712367 11780270 45670879 51700085 57383246 63480355 57565096 63807469 X 1896297 3128918 1071894 X X 0 1 X 1 0 X X 1 COLLEGE OF SOUTHERN IDAHO 820261628 2 1 3407826 0 1 3407826 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION A, LINE 2: THE ORGANIZATION QUALIFIES AS A PUBLIC CHARITY BECAUSE IT IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF A SCHOOL OWNED AND OPERATED BY A STATE GOVERNMENTAL UNIT, WITHIN THE MEANING OF INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(II). THE ORGANIZATION'S ACTIVITIES ARE CARRIED OUT TO SUPPORT AND ENHANCE THE EDUCATIONAL MISSION OF THE SCHOOL, PART IV, SECTION D LINE 3: THE PRESIDENT OF THE COLLEGE OF SOUTHERN IDAHO SHALL SERVE AS EX-OFFICIO MEMBER OF THE BOARD OF DIRECTORS, AS SHALL THE EXECUTIVE DIRECTOR, AND ONE MEMBER ELECTED BIANNUALLY BY THE BOARD OF TRUSTEES OF THE COLLEGE OF SOUTHERN IDAHO WHO SHALL BE A TRUSTEE. THE BOARD OF DIRECTORS, IN A MANNER PRESCRIBED BY RESOLUTION, MAY ESTABLISH SPECIAL CATEGORIES OF MEMBERSHIP AND, FROM TIME TO TIME, SELECT PERSONS TO SERVE AS SUCH SPECIAL MEMBERS OF THE BOARD OF DIRECTORS. PART IV, SECTION E LINE 2A COLLEGE OF SOUTHERN IDAHO FOUNDATION, INC. WAS ESTABLISHED MARCH 1, 1984, TO SOLICIT DONATIONS, AND TO HOLD AND MANAGE THEM FOR THE EXCLUSIVE BENEFIT OF THE COLLEGE OF SOUTHERN IDAHO. PART IV, SECTION E LINE 2B THE PURPOSE OF THIS NON-PROFIT CORPORATION SHALL INCLUDE BUT NOT BE LIMITED TO SOLICITING AND/OR RECEIVING GIFTS, BEQUESTS, AND DEVISES OR OTHERWISE, MONIES AND PROPERTY, REAL AND PERSONAL, OF WHATSOEVER KIND OF NATURE TO BE HELD, MANAGED, AND USED EXCLUSIVELY FOR THE BENEFITS OF THE COLLEGE OF SOUTHERN IDAHO. IF THE FOUNDATION DID NOT EXIST AND PERFORM ITS FUNCTIONS, THOSES FUNCTIONS WOULD NORMALLY BE PERFORMED BY CSI. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24567240 692988 2714349 655577 27319000 21995343 647990 2642598 718691 24567240 19482295 1387000 1732846 590967 15831 21995343 18141703 3546481 -1647498 549348 9043 19482295 15465657 229947 3002545 556446 18141703 0.00000 1.00000 0.00000 0 0 995250 89177 1084427 313256 2677 310579 60120 1336 58784 1453790 ANNUITIES PAYABLE 17721 OBLIGATIONS TO BENEFICIARIES UNDER SPLIT-INTEREST AGREEMENT 238426 DUE TO COLLEGE OF SOUTHERN IDAHO 61641 317788 X 9276823 3128918 313988 60602 3503508 5773315 210007 210007 5983322 4191006 313988 313988 3877018 210007 210007 4087025 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF APPROXIMATELY 313 INDIVIDUAL FUNDS ESTABLISHED BY DONORS TO PROVIDE ANNUAL FUNDING FOR SPECIFIC ACTIVITIES AND GENERAL OPERATIONS. PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS AN IDAHO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VIII), AND HAS BEEN DETERMINED NOT TO BE PRIVATE FOUNDATION UNDER SECTION 509(A)(3). THE FOUNDATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE FOUNDATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. MANAGEMENT BELIEVES THE FOUNDATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FOUNDATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 60,602. 1 COLLEGE OF SOUTHERN IDAHO PO BOX 1238 TWIN FALLS ID 83303 820261628 GOVERNMENT 3623361 0 N/A N/A FURTHERING EDUCATION AND OPPORTUNITIES 1 0 PART I, LINE 2: THE ORGANIZATION HAS A SCHOLARSHIP AND GRANTS COMMITEE THAT MONITORS THE USE OF GRANT FUNDS. THE DUTIES AND RESPONSIBILITIES OF THE SCHOLARSHIP AND GRANTS COMMITTEE INCLUDE, BUT ARE NOT LIMITED TO: A. RESPONSIBLE FOR RECOMMENDING SPENDING POLICIES AND DISTRIBUTIONS FOR SCHOLARSHIPS AND GRANTS TO THE CSI FOUNDATION FINANCE COMMITTEE ON AN ANNUAL BASIS. B. RESPONSIBLE FOR IMPLEMENTATION AND EVALUATION PROCESS GOVERNING SCHOLARSHIPS AND GRANTS. C. MAY, FROM TIME TO TIME, RECOMMEND SPECIAL GUIDELINES FOR AWARDING SCHOLARSHIPS AND GRANTS D. MUST HAVE AT LEAST ONE MEMBER OF THE CURRENT CSI FOUNDATION FINANCE COMMITTEE SERVE AS A MEMBER OF THE SCHOLARSHIP AND GRANTS COMMITTEE. 0 0 0 0 0 0 0 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR IS COMPENSATED BY COLLEGE OF SOUTHERN IDAHO, A RELATED ORGANIZATION. X 1 26495 FMV X 2 101458 FMV X 1 89177 SURVEY X 1 1600 COST X ART SUPPLIES 2 5000 COST X FARM SUPPLIES 2 2040 COST X EQUIPMENT 2 1900 COST 1 0 0 0 PART I, COLUMN (B): CSIF REPORTS A COMBINATION OF THE NUMBER OF CONTRIBUTIONS AND THE NUMBER OF ITEMS RECEIVED, AS APPLICABLE. WHEN MULTIPLE ITEMS ARE RECEIVED AS PART OF A SINGLE DONOR GIFT, THE ORGANIZATION REPORTS ONE CONTRIBUTION AND MULTIPLE ITEMS. WHEN ITEMS ARE RECEIVED FROM SEPARATE DONORS, EACH DONOR GIFT IS REPORTED AS A SEPARATE CONTRIBUTION. THIS METHODOLOGY IS APPLIED CONSISTENTLY ACROSS ALL CATEGORIES OF NONCASH CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS WHEN SAID BOARD IS NOT IN SESSION, SUBJECT ONLY TO SUCH RESTRICTIONS OR LIMITATIONS AS THE BOARD OF DIRECTORS MAY FROM TIME TO TIME SPECIFY; PROVIDED, HOWEVER, THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY TO ALTER, AMEND OR REPEAL THE ARTICLES OF INCORPORATION OR BYLAWS, OR TO ELECT MEMBERS OR DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES OF THE COLLEGE OF SOUTHERN IDAHO SHALL ELECT ONE TRUSTEE BIANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A CPA FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE DRAFT 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR, BOARD PRESIDENT, VICE PRESIDENT, AND SECRETARY/TREASURER FOR PRELIMINARY REVIEW AND APPROVAL PRIOR TO FILING. THE FILING IS PROVIDED TO THE BOARD OF DIRECTORS AND POSTED ON THE ORGANIZATIONAL WEBSITE FOR TRANSPARENCY. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION MAINTAINS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL DIRECTORS AND OFFICERS. THE POLICY COVERS ANY CONTRACT OR TRANSACTION BETWEEN THE FOUNDATION AND/OR THE COLLEGE OF SOUTHERN IDAHO AND A DIRECTOR, OR ANY ENTITY IN WHICH A DIRECTOR HAS A FINANCIAL OR OTHER MATERIAL INTEREST. DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY AND AS THEY ARISE. POTENTIAL CONFLICTS ARE IDENTIFIED THROUGH THESE DISCLOSURES OR UPON DISCOVERY DURING AN ONGOING TRANSACTION. THE EXISTENCE OF A CONFLICT IS DETERMINED BY DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS, AND ANY ACTUAL CONFLICT IS REVIEWED AND APPROVED AT THE BOARD LEVEL. A TRANSACTION INVOLVING A DISCLOSED CONFLICT MAY BE APPROVED IF THE MATERIAL FACTS ARE KNOWN TO THE BOARD AND THE BOARD DETERMINES THE TRANSACTION IS FAIR, REASONABLE, AND IN THE BEST INTERESTS OF THE FOUNDATION. DIRECTORS WITH A CONFLICT MAY PROVIDE RELEVANT INFORMATION BUT MAY BE RESTRICTED FROM DELIBERATION OR VOTING AS APPROPRIATE. ALL DISCLOSURES AND ACTIONS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE FOUNDATION DOES NOT HAVE EMPLOYEES. THOSE SERVICES ARE DONATED BY THE COLLEGE. THE COLLEGE GOVERNS AND DETERMINES THE COMPENSATION OF ITS EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 IF A PERSON IS INTERESTED IN THESE DOCUMENTS AND POLICIES, THEY MAY CONTACT THE FOUNDATION TO ARRANGE A MEETING, DURING WHICH THESE ITEMS MAY BE REVIEWED. FORM 990, PART XI, LINE 9: AUDITED FINANCIAL RESTATEMENT 1,011,292. NET CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 60,602. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS SELECTION OR OVERSIGHT PROCESS DURING THE CURRENT TAX YEAR. COLLEGE OF SOUTHERN IDAHO PO BOX 1238 TWIN FALLS ID 83303 820261628 COLLEGE ID LINE 2 N/A 0 0 1 0 0 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 SCHOLARSHIP AND PROGRAM SUPPORT B 3623361 AMOUNT DISBURSED DUE TO COLLEGE OF SOUTHERN IDAHO K 61641 YEAR END BALANCE