Nonprofit · EIN 94-3115589
COLLEGE OF IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087
Tax-exempt · CALDWELL, ID 83605
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $513,212 | $648,965 | -$135,753 | $11,948,091 | $0 | $11,948,091 |
| June 30, 2024 | 990 | $229,987 | $662,930 | -$432,943 | $11,353,097 | $0 | $11,353,097 |
| June 30, 2023 | 990 | $365,977 | $673,735 | -$307,758 | $10,889,386 | $0 | $10,889,386 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $513,212
- Net gain from sales of assets
- $402,310
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $624,828
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $624,828
- Management and general (functional)
- $24,137
Balance sheet and other
- Total assets, start of year
- $11,353,097
- Total assets, end of year
- $11,948,091
- Total liabilities, end of year
- $0
- Net assets, end of year
- $11,948,091
- Publicly traded securities
- $11,948,091
- Net assets with donor restrictions
- $11,948,091
- Gross receipts
- $896,727
- Employees
- 0
- Volunteers
- 6
- Year formed
- 1987
- 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 | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Richard W Erne | Former VP Finance & Operations Former | 1 | $0 | $128,558 | $11,267 |
| Kyle Sales | CFO Officer | 1 | $0 | $70,196 | $12,929 |
| Jen Sampson | Chair Trustee or director | 1 | $0 | $0 | $0 |
| Ken Wagers | Trustee Trustee or director | 0.5 | $0 | $0 | $0 |
| Buck Harris | Trustee Trustee or director | 0.5 | $0 | $0 | $0 |
| Candy Dale | Trustee Trustee or director | 0.5 | $0 | $0 | $0 |
| Michael Pearson | Trustee Trustee or director | 0.5 | $0 | $0 | $0 |
| Rick Williams | Trustee Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Richard W Erne | VP Finance & Administration Officer | 1 | $0 | $180,102 | $14,291 |
| Jen Sampson | Chair Trustee or director | 1 | $0 | $0 | $0 |
| Alan Moore | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Candy Dale | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Ken Wagers | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Michael Pearson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Pamela Decoste | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Ray Marshall | Trustee Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Richard W Erne | VP Finance & Administratio Officer | 1 | $0 | $188,899 | $13,997 |
| Paul Street | Chair Trustee or director | 1 | $0 | $0 | $0 |
| Kyle Sales | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Pamela Decoste | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Alan Moore | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Ken Wagers | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Ray Marshall | Trustee (Joined 7/1/22) Trustee or director | 1 | $0 | $0 | $0 |
| Jill Twedt | Trustee (Joined 7/1/22) Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2112 CLEVELAND BLVD, CALDWELL, ID 83605-4432
- In care of
- % RICHARD ERNE
- Principal officer (990 for 2024)
- Kyle Sales, 2112 Cleveland Boulevard, Caldwell, ID 83605
- Signed the 990
- Kyle Sales, CFO
- Phone
- (208) 459-5222
- Return prepared by
- Eide Bailly LLP
Mission
The College of Idaho 2nd Century Fund Trust A 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.
Program accomplishments
- 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.Expenses $624,828 · grants $624,828
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
- 94-3115589
- 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
- 1989
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B42I)
- Assets (IRS master file)
- $11,948,091
- Income (IRS master file)
- $896,727
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $513,212 | $648,965 | $11,948,091 | XML |
| 990 | June 2024 | $229,987 | $662,930 | $11,353,097 | XML |
| 990 | June 2023 | $365,977 | $673,735 | $10,889,386 | XML |
| 990 | June 2022 | $353,008 | $642,948 | $10,633,519 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | 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 94-3115589).
Questions about COLLEGE OF IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087
- What is the EIN of COLLEGE OF IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087?
- The employer identification number (EIN) of COLLEGE OF IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087 is 94-3115589.
- Is COLLEGE OF IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to COLLEGE OF IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COLLEGE OF IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087 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 IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087 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 IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087 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 IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087?
- The 990 for the year ended June 30, 2025 names Kyle Sales.
- Who are the officers and directors of COLLEGE OF IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087?
- The 990 for the year ended June 30, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does COLLEGE OF IDAHO SECOND CENTURY FD-TR A A CHARITABLE ED TR 112087 have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $513,212, expenses of $648,965 and total assets of $11,948,091 at year end.
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