2026-03-23T17:53:09-05:00 2025-06-30 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2024-07-01 826069279 College of Idaho 2nd Century Fund Trust B COLL 2084595222 2112 Cleveland Boulevard Caldwell ID 83605 Kyle Sales CFO 2084595222 2026-03-20 1 1 Kimberly C Nelson CPA P01887713 2083447150 2026-03-20 2024 2025-03-06 01:10:19Z Kyle Sales 2112 Cleveland Boulevard Caldwell ID 83605 845997 0 X N/A X 1987 ID A charitable educational trust that distributes its income to the College of Idaho. 6 6 0 6 0 0 0 0 0 0 254153 665718 0 0 254153 665718 650000 813732 0 0 0 0 0 0 0 24652 29747 674652 843479 -420499 -177761 14088453 14810735 0 0 14088453 14810735 The College of Idaho 2nd Century Fund Trust B is a charitable educational trust where the income that is generated is distributed to The College of Idaho for budgeted expenses necessary for the College to fulfill its purpose as an institution of higher learning. 0 0 813732 813732 The Trust supports the general operating costs of The College of Idaho, including salaries and benefits, various other academic departmental operating cost, and maintenance and improvements to campus facilities. 813732 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 1 1 0 1 0 0 0 1 0 0 0 0 0 0 X Kyle Sales 2084595222 2112 Cleveland Boulevard Caldwell ID 83605 Jen Sampson Chair 1.00 3.00 X 0 0 0 Ken Wagers Trustee 0.50 2.50 X 0 0 0 Buck Harris Trustee 0.50 1.50 X 0 0 0 Candy Dale Trustee 0.50 1.50 X 0 0 0 Michael Pearson Trustee 0.50 1.50 X 0 0 0 Rick Williams Trustee 0.50 1.50 X 0 0 0 Kyle Sales CFO 1.00 39.00 X 0 70196 12929 Richard W Erne Former VP Finance & Operations 1.00 39.00 X 0 128558 11267 0 198754 24196 0 1 0 0 0 135980 135980 710017 180279 529738 529738 529738 665718 0 0 665718 813732 813732 29747 29747 843479 813732 29747 0 14088453 14810735 14088453 14810735 0 0 X 14088453 14810735 14088453 14810735 14088453 14810735 -177761 900043 0 X 0 1 X 0 0 X X 1 The College of Idaho 820200906 2 1 813732 0 1 813732 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14088453 1565762 813732 29748 14810735 13329807 1433299 650000 24653 14088453 12230873 1121713 22779 13329807 16335560 -1741568 2335561 27558 12230873 13381768 3753084 770000 29292 16335560 0.00000 1.00000 0.00000 0 0 0 X Part V, Line 4: The endowed funds are used to support The College of Idaho specifically building maintenance, department chair salary, music program and general operational support. Part X, Line 2: The Trust 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 Trust 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. 1 The College of Idaho 2112 Cleveland Boulevard Caldwell ID 83605 820200906 501(c)(3) 813732 0 General Support 1 0 Part I, Line 2: The College of Idaho grant department verifies any grant funds are used in accordance with requirements. The College follows generally accepted procedures and maintains documents according to the College's document retention policy. 0 0 0 0 0 0 0 0 0 Richard W Erne Former VP Finance & Operations 0 128558 0 0 0 0 0 7558 0 3846 0 139962 0 0 Part I, Line 3 The Organization relied on a Related Organization, The College of Idaho, in establishing compensation for Richard Erne, Former VP Finance & Operations, and Kyle Sales, CFO. Form 990, Part VI, Section A, line 2 Kyle Sales, CFO, is compensated by a related organization and the board members serve as board members of the related organization, therefore a business relationship exists between Kyle Sales and the Board. Form 990, Part VI, Section A, line 6 A minimum of six members of the Board of Trustees must be members of the College of Idaho Board of Trustees who are appointed by the College of Idaho to serve on the Trust's Board. Form 990, Part VI, Section A, line 7a Trustees are appointed by the College of Idaho, a minimim of six trustees must also serve on the College of Idaho's Board of Trustees. The College has the power fill vacancies and may also appoint up to three members who are not members of the College Board of Trustees. Form 990, Part VI, Section A, line 8b The Trust does not have any committees. Form 990, Part VI, Section B, line 11b An electronic copy of the 990 was made available to the Governance Committee of the College of Idaho and all other trustees prior to filing. Form 990, Part VI, Section C, line 19 Documents are made available upon request. The College of Idaho 2112 Cleveland Boulevard Caldwell ID 83605 820200906 Higher Education ID 501(c)(3) Line 2 N/A 0 The College of Idaho 2nd Century Trust Fund A 2112 Cleveland Boulevard Caldwell ID 83605 943115589 Trust ID 501(c)(3) Line 12b, II The College of Idaho 0 EA Paddock Scholarship Trust 2112 Cleveland Boulevard Caldwell ID 83605 826003514 Investment Management ID 501(c)(3) PF The College of Idaho 0 Charitable Remainder Trust (1) Investment Management ID N/A T 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0