Nonprofit · EIN 27-1159705
COLLEGE OF WESTERN IDAHO FOUNDATION INC
Tax-exempt · NAMPA, ID 83687
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $11,125,546 | $1,992,609 | $9,132,937 | $16,505,007 | $249,246 | $16,255,761 |
| June 30, 2024 | 990 | $2,144,422 | $2,038,185 | $106,237 | $7,275,615 | $38,480 | $7,237,135 |
| June 30, 2023 | 990 | $1,325,913 | $861,040 | $464,873 | $6,710,949 | $48,598 | $6,662,351 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $10,318,057
- Program service revenue
- $122,388
- Investment income
- $753,404
- Net gain from sales of assets
- $488,533
- Net income from fundraising events
- -$68,303
- Other revenue
- -$68,303
Expenses
- Grants and similar amounts paid
- $1,630,731
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $17,152
- Travel
- $11,350
- Program services (functional)
- $1,630,731
- Management and general (functional)
- $361,252
- Fundraising (functional)
- $626
Balance sheet and other
- Total assets, start of year
- $7,275,615
- Total assets, end of year
- $16,505,007
- Total liabilities, end of year
- $249,246
- Net assets, end of year
- $16,255,761
- Publicly traded securities
- $3,879,281
- Net assets without donor restrictions
- $1,765,739
- Net assets with donor restrictions
- $14,490,022
- Gross receipts
- $14,264,586
- Employees
- 0
- Volunteers
- 21
- Year formed
- 2009
- State of legal domicile
- ID
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Mark Arstein Chief Development | Officer, Foundation Officer | 40 | $159,120 | $34,997 |
| Mike Pena | President Trustee or director, Officer | 1 | $0 | $0 |
| Alison Patt | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Greg Braun | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Ivan Castillo | Director Trustee or director | 1 | $0 | $0 |
| Todd Christensen | Director Trustee or director | 1 | $0 | $0 |
| Shawn Dammarell | Director Trustee or director | 1 | $0 | $0 |
| Rodney Emery | Director Trustee or director | 1 | $0 | $0 |
| Bert Glandon | Director Trustee or director | 1 | $0 | $0 |
| Bill Ilett | Director Trustee or director | 1 | $0 | $0 |
| George Iliff | Director Trustee or director | 1 | $0 | $0 |
| Ryan Martin | Director Trustee or director | 1 | $0 | $0 |
| Adam JL Minic | Director Trustee or director | 1 | $0 | $0 |
| Melissa Schultz | Director (Until Oct 2024) Trustee or director | 1 | $0 | $0 |
| William Nichols | Director (Until May 2025) Trustee or director | 1 | $0 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brian King | Director Trustee or director | 1 | $0 |
| Estela Rosales | Director Trustee or director | 1 | $0 |
| Mick Wiskerchen | Director Trustee or director | 1 | $0 |
| Marle Hoff | Director (As of Feb 2025) Trustee or director | 1 | $0 |
| Dan Melvin | Director (As of Feb 2025) Trustee or director | 1 | $0 |
| Jose Nava | Director (As of Feb 2025) Trustee or director | 1 | $0 |
| Tayler Yett | Director (As of Feb 2025) Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Michael Jensen Until Apr 2024 | Executive Director Officer | 40 | $81,312 | $27,892 |
| Mark Arstein As of Apr 2024 | Chief Development Officer Officer | 40 | $74,513 | $16,525 |
| LaDawn Anderst Until Apr 2024 | Coordinator of Donor Acknowledgement and Recog Officer | 40 | $56,024 | $23,684 |
| Mike Pena | President Trustee or director, Officer | 1 | $0 | $0 |
| Alison Patt | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Ben Chaney | Vice President (Until Apr 2024) Trustee or director, Officer | 1 | $0 | $0 |
| Greg Braun | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Mike Ballenger | Director Trustee or director | 1 | $0 | $0 |
| Ivan Castillo | Director Trustee or director | 1 | $0 | $0 |
| Todd Christensen | Director Trustee or director | 1 | $0 | $0 |
| Shawn Dammarell | Director Trustee or director | 1 | $0 | $0 |
| Rodney Emery | Director Trustee or director | 1 | $0 | $0 |
| Bert Glandon | Director Trustee or director | 1 | $0 | $0 |
| Bill Ilett | Director Trustee or director | 1 | $0 | $0 |
| George Iliff | Director Trustee or director | 1 | $0 | $0 |
| Ryan Martin | Director Trustee or director | 1 | $0 | $0 |
| Adam JL Minic | Director Trustee or director | 1 | $0 | $0 |
| Kevin Rigenhagen | Director Trustee or director | 1 | $0 | $0 |
| Melissa Shultz | Director Trustee or director | 1 | $0 | $0 |
| William Nichols | Director (As of Oct 2023) Trustee or director | 1 | $0 | $0 |
| Brian King | Director (As of Oct 2023) Trustee or director | 1 | $0 | $0 |
| Estela Rosales | Director (As of Feb 2024) Trustee or director | 1 | $0 | $0 |
| Mick Wiskerchen | Director (As of Oct 2023) Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Michael Jensen | Director, Foundation Officer | 40 | $83,378 | $22,551 |
| LaDawn Anderst Operations | Database Coordinator, Foundation Officer | 40 | $58,282 | $19,572 |
| Mike Pena | President Trustee or director, Officer | 1 | $0 | $0 |
| Ben Chaney | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Greg Braun | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Mike Ballenger | Director Trustee or director | 1 | $0 | $0 |
| Ivan Castillo | Director Trustee or director | 1 | $0 | $0 |
| Todd Christensen | Director (From Mid-Year) Trustee or director | 1 | $0 | $0 |
| Shawn Dammarell | Director Trustee or director | 1 | $0 | $0 |
| Rodney Emery | Director (From Mid-Year) Trustee or director | 1 | $0 | $0 |
| Bert Glandon | Director (From Mid-Year) Trustee or director | 1 | $0 | $0 |
| Bill Ilett | Director (From Mid-Year) Trustee or director | 1 | $0 | $0 |
| George Iliff | Director (From Mid-Year) Trustee or director | 1 | $0 | $0 |
| Ryan Martin | Director (From Mid-Year) Trustee or director | 1 | $0 | $0 |
| Adam JL Minic | Director (From Mid-Year) Trustee or director | 1 | $0 | $0 |
| Alison Patt | Director (From Mid-Year) Trustee or director | 1 | $0 | $0 |
| Kevin Rigenhagen | Director Trustee or director | 1 | $0 | $0 |
| Melissa Shultz | Director (From Mid-Year) Trustee or director | 1 | $0 | $0 |
| Connie Miller | Director (Left Mid-Year) Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 5500 OPPORTUNITY DR MSC 1000, NAMPA, ID 83687-5505
- In care of
- % LAURA MULKEY
- Principal officer (990 for 2024)
- Mark Arstein, MS 1000 5500 E Opportunity Dr, Nampa, ID 83687
- Signed the 990
- Mark Arstein, Chief Development Officer
- Phone
- (208) 562-3274
- Website
- cwi.edu/giving/foundation
- Return prepared by
- Eide Bailly LLP
Mission
The Foundation, an Internal Revenue Code ("Code") Section 501(c)(3) tax-exempt organization, supports the mission of the College through the development and creation of resources that will improve and (Continued on Schedule O)(Continued from Form 990, Part III, Line 1) advance the College, its programs, and students. The Foundation raises funds from individuals, companies, foundations, and organizations, and invests and manages gifts in accordance with donors' wishes.
Program accomplishments
- The College of Western Idaho Foundation raised and managed Scholarship Funds, Program Support, and private resources for the College of Western Idaho Students and Programs which support the mission and priorities of the College. During the Fiscal year ending June 30, 2025, the Foundation provided scholarship support to the College of Western Idaho, who in turn provided scholarships to 595 students totaling $831,855. The Foundation also provided program support (department support $258,936 and facility support $539,940) totaling $798,876 to the College of Western Idaho.Expenses $1,630,731 · grants $1,630,731 · revenue $122,388
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 27-1159705
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T70)
- Assets (IRS master file)
- $16,505,007
- Income (IRS master file)
- $14,264,586
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $11,125,546 | $1,992,609 | $16,505,007 | IRS |
| 990 | June 2024 | $2,144,422 | $2,038,185 | $7,275,615 | XML |
| 990 | June 2023 | $1,325,913 | $861,040 | $6,710,949 | XML |
| 990 | June 2022 | $975,862 | $771,855 | $5,826,184 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
| 990 | June 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-1159705).
Questions about COLLEGE OF WESTERN IDAHO FOUNDATION INC
- What is the EIN of COLLEGE OF WESTERN IDAHO FOUNDATION INC?
- The employer identification number (EIN) of COLLEGE OF WESTERN IDAHO FOUNDATION INC is 27-1159705.
- Is COLLEGE OF WESTERN IDAHO FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to COLLEGE OF WESTERN IDAHO FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COLLEGE OF WESTERN IDAHO FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COLLEGE OF WESTERN IDAHO FOUNDATION INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COLLEGE OF WESTERN IDAHO FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of COLLEGE OF WESTERN IDAHO FOUNDATION INC?
- The 990 for the year ended June 30, 2025 names Mark Arstein.
- Who are the officers and directors of COLLEGE OF WESTERN IDAHO FOUNDATION INC?
- The 990 for the year ended June 30, 2025 lists 22 people; 1 received compensation from the organization, the highest $159,120 (Mark Arstein Chief Development, Officer, Foundation).
- How much revenue does COLLEGE OF WESTERN IDAHO FOUNDATION INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $11,125,546, expenses of $1,992,609 and total assets of $16,505,007 at year end.
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