2026-05-11T11:19:07-05:00 2025-06-30 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2024-07-01 271159705 College of Western Idaho Foundation Inc COLL 2085623274 MS 1000 5500 E Opportunity Dr Nampa ID 83687 Mark Arstein Chief Development Officer 2085623274 2026-05-06 1 1 Kimberly C Nelson CPA P01887713 2083447150 2026-05-01 2024 2025-03-06 01:10:19Z X Mark Arstein MS 1000 5500 E Opportunity Dr Nampa ID 83687 14264586 0 X cwi.edu/giving/foundation X 2009 ID To provide support for the fundraising efforts of CWI and to manage privately donated funds. 19 19 0 21 0 0 1879548 10318057 22362 122388 249072 753404 -6560 -68303 2144422 11125546 1821913 1630731 0 0 0 0 0 0 626 216272 361878 2038185 1992609 106237 9132937 7275615 16505007 38480 249246 7237135 16255761 X 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. 0 0 1630731 1630731 122388 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. 1630731 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X Clayton Kreps CPA 2085623181 MS 1000 5500 E Opportunity Dr Nampa ID 83687 Mike Pena President 1.00 X X 0 0 0 Alison Patt Vice President 1.00 X X 0 0 0 Greg Braun Treasurer 1.00 X X 0 0 0 Ivan Castillo Director 1.00 X 0 0 0 Todd Christensen Director 1.00 X 0 0 0 Shawn Dammarell Director 1.00 X 0 0 0 Rodney Emery Director 1.00 X 0 0 0 Bert Glandon Director 1.00 X 0 0 0 Bill Ilett Director 1.00 X 0 0 0 George Iliff Director 1.00 X 0 0 0 Ryan Martin Director 1.00 X 0 0 0 Adam JL Minic Director 1.00 X 0 0 0 Melissa Schultz Director (Until Oct 2024) 1.00 X 0 0 0 William Nichols Director (Until May 2025) 1.00 X 0 0 0 Brian King Director 1.00 X 0 0 0 Estela Rosales Director 1.00 X 0 0 0 Mick Wiskerchen Director 1.00 X 0 0 0 Marle Hoff Director (As of Feb 2025) 1.00 X 0 0 0 Dan Melvin Director (As of Feb 2025) 1.00 X 0 0 0 Jose Nava Director (As of Feb 2025) 1.00 X 0 0 0 Tayler Yett Director (As of Feb 2025) 1.00 X 0 0 0 Mark Arstein Chief Development Officer, Foundation 40.00 X 159120 0 34997 159120 0 34997 1 0 0 1 0 154875 10163182 600200 10318057 Gift fee revenue 611310 122388 122388 122388 264871 264871 3487503 2998970 488533 488533 488533 71767 154875 140070 -68303 -68303 11125546 122388 0 685101 1630731 1630731 17152 17152 43941 43941 175862 175862 15689 15689 22746 22746 31110 31110 11350 11264 86 12348 12348 Professional Developmen 10182 10182 Memberships & Subscript 3473 3473 Books and Subscriptions 21 21 18004 17464 540 1992609 1630731 361252 626 1648822 11061549 141185 1522686 71195 5932 5401034 3879281 13379 35559 7275615 16505007 38480 249246 38480 249246 X 1643024 1765739 5594111 14490022 7237135 16255761 7275615 16505007 9132937 -114311 0 X 0 1 X 1 0 X 663986 689252 1187269 1879548 10318057 14738112 663986 689252 1187269 1879548 10318057 14738112 7648210 7089902 88486 149670 127058 208165 264871 838250 15576362 169750 0.45520 0.57960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3515755 175433 401698 131254 3961632 2720555 511137 399920 115857 3515755 2324565 210414 288652 103076 2720555 2695550 52569 -322079 101475 2324565 2079705 43711 636381 64247 2695550 0.00000 0.70150 0.29850 0 0 0 X 12059674 -114311 952310 837999 11221675 43941 -140070 -96129 11125546 3041048 952310 952310 2088738 43941 -140070 -96129 1992609 Part V, Line 4: The Foundation's endowment funds are intended to be used for scholarships and college program support. The endowment consists of 49 individual funds that are established for a variety of purposes. In accordance with the state prudent management of institutional funds act (SPMIFA), the Foundation considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds: (1) the duration and preservation of the fund or endowment, (2) the purposes of the Foundation and the donor-restricted endowment fund, (3) general economic conditions, (4) the possible effects of inflation and deflation, (5) the expected total return from income and the appreciation of investments, (6) other resources of the foundation, (7) the investment policies of the Foundation. Part X, Line 2: The Foundation believes that it 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 4b - Other Adjustments: Fundraising Expense Adjustment -140,070. Part XII, Line 4b - Other Adjustments: Fundraising Expense Adjustment -140,070. Opening Doors 226642 154875 71767 4903 8746 44219 54485 950 26767 226642 154875 71767 4903 8746 44219 54485 950 26767 140070 -68303 1 The College of Western Idaho 6056 Birch Lane Suite 200 Nampa ID 83687 260684268 State of Idaho 1630731 0 Departmental Support, Program Support, and Scholarship funds for the College. 1 0 Part I, Line 2: The senior accountant verifies compliance with donor intent. The Chief Development Officer approves the disbursement of all funds. The College of Western Idaho Scholarship Coordinator and Financial Aid Director utilize Scholarship Grants and Assistance information to confirm scholarship eligibility. 0 0 0 0 0 0 0 0 0 Schedule J, Part II, Compensation from Unrelated Organization: The College of Western Idaho, an unrelated organization, compensated Mark Arnstein for services provided to the College and the Foundation for the 2024 Calendar Year as follows: Mark Arstein, Chief Development Officer, Foundation Compensation: $159,120 Retirement: $18,605 Nontaxable Benefits: $16,392 Nontaxable Life: $1,207 Approximately 50% of Mark's compensation and benefits totaling $106,053 were allocated to the Foundation for the fiscal year ending June 30, 2025. These expenses are not included on Form 990 Part IX as they are donated services and are reported as such on Schedule D, Part XI and Part XII. X 10960 483282 Market Price X Materials and supplies 1 116918 Cost 0 0 1 0 Part I, Column (b): Line 9 represents the number of shares donated. Line 25 represents the number of contributions. Part I, Line 33: Various vehicles donated to the Foundation for use by college programs such as auto mechanic. These are recorded as in-kind without a value. Form 990, Part VI, Section A, line 1a The Executive Committee shall be chaired by the Foundation Board President and composed of the immediate past President, Vice President, Treasurer, two (2) members-at-large from the sitting Board, the CWI President, and the CWI VP of College Relations. The Coordinator of Donor Acknowledgement shall serve as Secretary. The committee is charged with providing direction to the Board and conducting all Foundation business not prohibited by the Articles of Incorporation or Bylaws. The Executive Committee shall meet at the call of the President or any two officers to conduct the affairs of the Foundation between meetings of the Board. Form 990, Part VI, Section B, line 11b A copy of the Form 990 is reviewed by the Chief Development Officer, Foundation and then provided to the Finance and Executive Committee by email for review prior to the board meeting where it is provided to all board members. Form 990, Part VI, Section B, line 12c All board members are covered by the Foundation's conflict of interest policy and are required to submit a conflict of interest questionnaire annually. The Board President reviews any conflict of interest that is brought to their attention by the Foundation staff. Persons with a conflict of interest are recused from discussion and voting. Form 990, Part VI, Section B, line 15 Compensation for the Chief Development Officer, Foundation, is determined by the College of Western Idaho, an unrelated organization. The Foundation does not have any employees. Form 990, Part VI, Section C, line 19 Documents are available for public inspection upon request.