2024-02-26T17:53:25-06:00 2023-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2022-07-01 836006226 Northern Wyoming Community College Foundation NORT 3076750700 PO Box 6328 1 Whitney Way Sheridan WY 82801 Jennifer Crouse Executive Director 3076746446 2024-02-26 1 Jennifer Crouse 999009999 1 Kim Hunwardsen CPA P00484560 6122536500 2024-02-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Sheridan College Foundation Jennifer Crouse PO Box 6328 1 Whitney Way Sheridan WY 82801 3513562 0 X www.sheridancollegefoundation.org X 1964 WY To provide support for Northern Wyoming Community College District. 14 13 0 14 0 0 1943198 988828 353394 346698 1011074 565198 7514 -1664 3315180 1899060 3608739 2472176 0 0 0 0 0 0 165752 598903 600627 4207642 3072803 -892462 -1173743 33113108 34426785 11072292 11611706 22040816 22815079 Advancing student success through partnerships with the community and Sheridan College. 0 0 1015230 845918 346698 The Foundation provides institutional support, which includes general and educational equipment, supplies and capital construction for the Sheridan College and Sheridan College in Johnson County campuses of the Northern Wyoming Community College District. In addition, the Foundation holds and invests certain funds belonging to the District. 1456946 1456946 The Foundation provides financial aid through scholarships and assistance given to students attending the Sheridan College and Sheridan College in Johnson County campuses of the Northern Wyoming Community College District (District). 169312 169312 The Foundation promotes the development of relationships and connections between the Northern Wyoming Community College District and the community through support for various academic programs and projects of the Sheridan College and Sheridan College in Johnson County campuses. This includes support for the Center for Vital Community which serves as a forum that joins all Sheridan County citizens together across lines of differing ideologies seeking to strengthen community resources. The Foundation also supports the Sheridan College Rodeo program. This support is focused on strengthening and encouraging community support by coordinating fundraising efforts related to programming and scholarships for Rodeo athletes. 2641488 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 18 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 13 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X Tim Lenz 3076750334 PO Box 6328 1 Whitney Way Sheridan WY 82801 Dr Walt Tribley Director & NWCCD President 2.00 48.00 X 0 202800 102963 Bill Rohrbaugh President 4.00 0.00 X X 0 0 0 Matt Ebzery Vice President 4.00 0.00 X X 0 0 0 Everett McGlothlin Secretary 4.00 0.00 X X 0 0 0 Patrick Barker Treasurer 4.00 0.00 X X 0 0 0 Bob Berger Director 2.00 0.00 X 0 0 0 Val Burgess Director 2.00 0.00 X 0 0 0 Susie Clinch Cannon Director 2.00 0.00 X 0 0 0 Yvonne Gatley Director 2.00 0.00 X 0 0 0 Dave Hubert Director 2.00 0.00 X 0 0 0 Michelle Meehan Director 2.00 0.00 X 0 0 0 Susan Miller Director 2.00 0.00 X 0 0 0 Nicholas Pierson Director 2.00 0.00 X 0 0 0 Shelly Kinnison July22-Dec22 NWCCD Board of Trustees Chair 2.00 0.00 X 0 0 0 Elaine Henry Jan23-Jun23 NWCCD Board of Trustees Chair 2.00 0.00 X 0 0 0 Jennifer Crouse Executive Director 16.00 24.00 X 0 150054 59758 0 352854 162721 0 0 1 0 0 84679 904149 4833 988828 Investment Management Fees 523940 346698 346698 346698 538284 538284 1600000 1573086 26914 26914 26914 39752 84679 41416 -1664 -1664 1899060 346698 0 563534 2472176 2472176 63404 63404 72463 72463 196221 65816 130405 4303 2663 1640 13673 5031 8642 1933 450 1483 392 392 2649 651 1998 28784 28784 105 105 500 500 Center for Vital Commun 167769 167769 Donor Development 20539 20539 Institutional Support 18716 18716 Board/Director Discreti 3711 3711 5465 1543 2877 1045 3072803 2641488 265563 165752 75 75 1004240 1157160 834170 372292 9291 9291 1615778 171853 1444030 1443925 29784137 31406959 34075 34075 3090 3008 33113108 34426785 19778 44766 9739796 10178967 597666 531535 715052 856438 11072292 11611706 X 1041308 1387598 20999508 21427481 22040816 22815079 33113108 34426785 -1173743 1948006 0 X 0 1 X 1 0 X X X 1 Northern Wyoming Community College District 836000221 6 1 2313384 369520 1 2313384 369520 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Schedule A, Part IV, Section A, Line 2 The supported organization Northern Wyoming Community College District (Sheridan College and Sheridan College in Johnson County campuses) is not required to obtain recognition of its public charity status as it is an exempt state college. Schedule A, Part IV, Section A, Line 12g The Foundation provided support to the College as detailed on Schedule I, including cash support of $2,313,384 and in-kind support of $158,792. The Foundation also provided other support to programs and affiliates of the College as follows: Center for a Vital Community program - $167,769 Booster Club - $1,543 Special event expenses of $41,416 were also paid on behalf of the College. The amount on line 12g, Column (vi) includes the in-kind support and the other support detailed above. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 18749615 45885 1885308 1021425 19659383 22360287 760909 -2885789 1485792 18749615 18569472 288148 4531628 1028961 22360287 19801968 208073 -545613 894956 18569472 19202201 119673 1433143 953049 19801968 0.00552 0.99448 0.00000 0 0 1440000 1440000 74306 74306 0 101472 97547 3925 1443925 Support Payable to NWCCD 856438 856438 X 3838383 1948006 22500 -218 1970288 1868095 72381 -41416 30965 1899060 3064120 22500 41416 63916 3000204 72381 218 72599 3072803 Part IV, Line 2b: The Foundation holds and invests certain assets owned by the Northern Wyoming Community College District. The assets are reported in the statement of financial position with an equal and offsetting liability. Part V, Line 4: The Foundation's endowment (the Endowment) consists of approximately 150 individual funds established by donors to provide annual funding for specific activities and general operations. The Endowment also includes certain net assets without donor restrictions that have been designated for endowment by the Board of Directors. The Foundation considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds: The duration and preservation of the fund; The purposes of the organization and the donor-restricted endowment fund; General economic conditions; The possible effect of inflation and deflation; The expected total return from income and the appreciation of investments; Other resources of the organization; The investment policies of the organization. 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 2d - Other Adjustments: Bad Debt Expense -218. Part XI, Line 4b - Other Adjustments: Special Event Expenses Netted With Income on Form 990 -41,416. Part XII, Line 2d - Other Adjustments: Special Event Expenses Netted With Income on Form 990 41,416. Part XII, Line 4b - Other Adjustments: Bad Debt Expense 218. Rodeo Banquet 101341 68879 32462 16276 2000 15029 Golf for Knowledge 23090 15800 7290 1325 4143 2643 124431 84679 39752 1325 4143 18919 2000 15029 41416 -1664 1 Northern Wyoming Community College District 1 Whitney Way Sheridan WY 82801 836000221 State of Wyoming 2313384 158792 Book Supplies, materials, equipment, donated asset transfer, vendor reimbursement Educational scholarships awarded to multiple individuals, and funds allocated for college departmental and program support. 1 0 Part I, Line 2: Funds are distributed to the Sheridan College and Sheridan College in Johnson County campuses of the Northern Wyoming Community College District for educational scholarships awarded to multiple students. Due to the relationship between the Foundation and the District, no other monitoring of grant funds is deemed necessary. 0 0 0 0 0 0 0 0 0 Dr Walt Tribley Director & NWCCD President 0 173800 0 29000 0 0 0 39360 0 64936 0 307096 0 0 Jennifer Crouse Executive Director 0 150054 0 0 0 0 0 27397 0 33305 0 210756 0 0 Part I, Line 3 The supported organization, NWCCD, sets the compensation of the Foundation Executive Director. NWCCD uses one or more of the methods in Part I, Question 3 to determine the Executive Director's compensation. Form 990, Part VI, Section A, line 1a The Organization is managed by an Executive Committee comprised of the President, Vice-President, Treasurer, and Secretary of the Foundation. The committee manages the Foundation by overseeing and supervising the operation of the organization and may take action on behalf of the Board outside regularly scheduled meetings; however, it does not replace the broader scope of the full governing body. These actions are then ratified by the full Board at the next meeting. This committee also serves as the Personnel Committee when necessary. Form 990, Part VI, Section A, line 7a Directors are approved by the Foundation Board and are officially appointed by the Board of Trustees of the Northern Wyoming Community College District. Form 990, Part VI, Section B, line 11b The Foundation's Audit Committee reviews and the Board of Directors approves the Form 990 before it is filed with the IRS. Form 990, Part VI, Section B, line 12c The Foundation's Conflict of Interest Policy covers directors, officers, and staff members. Disclosures of actual or possible conflicts are required by all, with staff members reporting directly to the Executive Director and all others reporting to the Board President. When any interest suggests perceptible conflict and the surrounding details of the interest are made known and discussed, the full governing body will then participate in final deliberation, absent the related party. Related parties are afforded the opportunity to explain alleged failures to disclose information before disciplinary action is taken. The Board exercises discretion when implementing discipline. Form 990, Part VI, Section B, line 15 The Foundation relied on Northern Wyoming Community College District, a related organization, who has policies and procedures in place to establish compensation levels for top management officials of the Foundation. Form 990, Part VI, Section C, line 19 The Foundation makes its governing documents, Conflict of Interest Policy, and financial statements available to the public upon request. Northern Wyoming Community College District 1 Whitney Way Sheridan WY 82801 836000221 Provide higher educational services WY N/A 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0