Liabilities / Assets
17th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
17th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 1109.2% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Balance Sheet
Assets
Down$2,460,905
Down $118,944 (-4.6%) from 2022
Net Assets
Down$2,460,905
Down $118,944 (-4.6%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue And Expenses
Revenue
Down$25,806
Down $60,907 (-70%) from 2022
Expenses
Up$144,750
Up $20,352 (+16%) from 2022
Net Income
Down-$118,944
Down $81,259 (-216%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2022 to Jun 30, 2023
- Signed
- May 15, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $162,308
Mission and Program Overview
Mission
The mission of cardinal funds inc is to hold donor advised funds that primarily support ball state university and ball state university foundation scholarship funds for current students or graduates of the university, indiana academy and burris laboratory school as well as funds for the benefit of other qualified exempt organizations that serve university students, alumni, faculty and staff.
Cardinal funds inc is organized to hold funds to support ball state university foundation and their missions.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $103,267 | $70,121 | ▼ $33,146 |
| Pledges and Grants Receivable | $7,436 | $5,832 | ▼ $1,604 |
| Savings and Temporary Cash Investments | $0 | $0 | → $0 |
| Accounts Receivable | $0 | $0 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Prepaid Expenses and Deferred Charges | $0 | $0 | → $0 |
| Total Assets | $2,579,849 | $2,460,905 | ▼ $118,944 |
| Other Assets Total | $2,469,146 | $2,384,952 | ▼ $84,194 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $0 | $0 | → $0 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Other Liabilities | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $2,449,141 | $2,391,510 | ▼ $57,631 |
| Net Assets Without Donor Restrictions | $130,708 | $69,395 | ▼ $61,313 |
| Total Net Assets Fund Balance | $2,579,849 | $2,460,905 | ▼ $118,944 |
| Total Liabilities and Net Assets / Fund Balance | $2,579,849 | $2,460,905 | ▼ $118,944 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $2,384,952 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2022 | $1,912,982 | $41,902 | ▼ $82,799 | - | $1,817,775 |
| 2021 | $1,996,894 | $34,997 | ▼ $78,970 | - | $1,912,982 |
| 2020 | $1,790,834 | $49,499 | ▲ $376,012 | $30,081 | $1,996,894 |
| 2019 | $2,205,080 | $50,719 | ▲ $16,305 | $20,260 | $1,790,834 |
| 2018 | $2,063,107 | $158,162 | ▲ $46,621 | - | $2,205,080 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Michael C Ray | Chair |
| Patrick J Alderdice | Vice Chair |
| David Heeter | Board Member |
| Donald Ray Allen | Board Member |
| Jean Kramer Crosby | Board Member |
| Marla K Templeton | Board Member |
| Stephen Wachtmann | Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $162,308
- Program Service Revenue
- $0
- Investment Income
- $-136,502
- Other Revenue
- $0
- All Other Contributions
- $162,308
- Change in Net Assets
- $-118,944
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $25,806
- Total Revenue per Audited Statements
- $25,806
- Total Revenue per Form 990
- $25,806
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $137,959 |
| Other Expenses | $6,791 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $137,959 | - | - | $137,959 |
| Fees for Services Accounting | - | $3,220 | - | $3,220 |
| Insurance | - | $2,569 | - | $2,569 |
| Other Expenses | - | $982 | - | $982 |
| Conferences and Meetings | $20 | - | - | $20 |
| Total Functional Expenses | $137,979 | $6,771 | $0 | $144,750 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $144,750 |
| Total Expenses per Audited Statements | $144,750 |
| Total Expenses per Form 990 | $144,750 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Ball State University | Muncie, IN | 115 | Scholarship Funding | $137,959 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Question 1B
“As of 6/30/2023, stephen wachtmann, jean kramer crosby, and donald ray allen are paid employees of ball state university foundation, a related organization and are therefore non-independent board members.”
Form 990, Part VI, Question 3
“Delegate control over management duties: cardinal funds has requested that ball state university foundation, a related entity, provide cardinal funds with certain administrative services in order to keep cardinal funds' administrative costs to a minimum. The provision of such services in order to allow cardinal funds to pursue its charitable purposes is in furtherance of the charitable purposes of ball state university foundation. Administrative services provided by ball state university foundation include fund management and investment; fund accounting and auditing; administrative support; clerical support; payroll taxes and employee benefit support; office supplies and equipment use; and office space.”
Form 990, Part VI, Question 6
“Members or stockholders: ball state university foundation is the sole member.”
Form 990, Part VI, Line 11B
“Process to review the form 990: the form 990 and related schedules are thoroughly reviewed by the board of directors and an independent accounting firm prior to submission to the irs.”
Form 990, Part VI, Line 12C
“Process for monitoring compliance with conflict of int. Policy: an annual questionnaire is required to be completed by all board members. The questionnaire requires all interested persons to disclose personal conflicts of interest. Upon disclosure of an interest, the board discusses the potential conflict without the interested person present to determine if a conflict actually exists. The board then determines the appropriate action after analyzing the conflict.”
Form 990, Part VI, Lines 15A & 15B
“Process to review compensation: cardinal funds does not have employees. Per the administrative agreement with ball state university foundation, cardinal funds is provided employees from ball state university foundation.”
Form 990, Part VI, Line 19
“Governing documents available to the public: cardinal funds makes its governing documents, conflict of interest policy, and audited financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Cardinal Funds Inc
- EIN
- 20-5733080
- In Care Of
- % BALL STATE UNIVERSITY FDN
- Phone
- 7652858312
- Address
- 2800 W BETHEL AVENUE, MUNCIE, IN 47304
Signing Officer
- Name
- Stephen J Wachtmann
- Title
- Secretary/treasurer
- Phone
- 7652858312
- Signed
- 2024-05-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michael Ray - Chair
- Formed
- 2008
- Legal Domicile
- In
- Voting Board Members
- 7
- Independent Board Members
- 4
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Forvis Llp
- Address
- 201 N Illinois Street, Indianapolis, IN 46204
- Preparer
- Nicole B Fishback
- Phone
- 3173834000
Supplemental Narrative
Additional Explanations
Form 990, Part IV, Question 12 & Part XII, Question 2
“The audited financial statements were prepared in accordance with generally accepted accounting principles on a consolidated basis with ball state university foundation, cardinal properties, and ball state alumni association, inc. Ball state university foundation has established a committee for the oversight of the audit.”
Financial Statement Notes
Schedule D, Part V, Line 4
“Intended use of the organization's endowment funds: the organization is the beneficiary of charitable remainder trusts and various perpetual trusts administered by outside parties. The organization's endowment consists of numerous individual funds established for a variety of purposes, including scholarships and financial aid expenses, faculty compensation and support expenses, academic program expenses, research expenses, public service expenses, athletics, recruitment, public service, external relations, artwork, library materials and other programs managed per the donor agreement. The organization has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs and other items supported by its endowment while seeking to maintain the purchasing power of the endowment.”
Schedule D, Part X, Line 2
“Asc 740 disclosure: management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.”
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| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 136502 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF CARDINAL FUNDS INC IS TO HOLD BALL STATE UNIVERSITY FOUNDATION SCHOLARSHIP FUNDS FOR CURRENT STUDENTS OR GRADUATES OF THE UNIVERSITY, INDIANA ACADEMY AND BURRIS LABORATORY SCHOOL AS WELL AS FUNDS FOR THE BENEFIT OF OTHER QUALIFIED EXEMPT ORGANIZATIONS THAT SERVE UNIVERSITY STUDENTS, ALUMNI, FACULTY AND STAFF. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2579849 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2460905 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -136502 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -136502 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 130708 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 69395 |
| IRS990/NoncashContributionsAmt | 0 | 9914 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2469146 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2384952 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 982 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 982 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 7436 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 5832 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL RAY - CHAIR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 213779 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 94076 |
| IRS990/PYInvestmentIncomeAmt | 0 | -127066 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 30322 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -37685 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 124398 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 86713 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -118944 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 162308 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 213779 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 145371 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 202003 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 292377 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1015838 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.69667 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.69900 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 707705 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 308133 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 162308 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 213779 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 145371 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 202003 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 292377 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1015838 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1015838 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1912982 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 41902 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1817775 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 54310 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -82799 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1996894 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 34997 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1912982 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 39939 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -78970 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1790834 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 49499 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1996894 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 189370 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 376012 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 30081 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2205080 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 50719 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1790834 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 461010 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 16305 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 20260 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2063107 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 158162 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2205080 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 62810 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 46621 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 144750 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 2384952 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM BSUF |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.67500 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 25806 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS: THE ORGANIZATION IS THE BENEFICIARY OF CHARITABLE REMAINDER TRUSTS AND VARIOUS PERPETUAL TRUSTS ADMINISTERED BY OUTSIDE PARTIES. THE ORGANIZATION'S ENDOWMENT CONSISTS OF NUMEROUS INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING SCHOLARSHIPS AND FINANCIAL AID EXPENSES, FACULTY COMPENSATION AND SUPPORT EXPENSES, ACADEMIC PROGRAM EXPENSES, RESEARCH EXPENSES, PUBLIC SERVICE EXPENSES, ATHLETICS, RECRUITMENT, PUBLIC SERVICE, EXTERNAL RELATIONS, ARTWORK, LIBRARY MATERIALS AND OTHER PROGRAMS MANAGED PER THE DONOR AGREEMENT. THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS AND OTHER ITEMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ASC 740 DISCLOSURE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PART V, LINE 4 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PART X, LINE 2 |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.32500 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2384952 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 144750 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 25806 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 25806 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 144750 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 137959 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 115 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | SCHOLARSHIP FUNDING |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | BALL STATE UNIVERSITY |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 356000221 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 2000 W UNIVERSITY AVENUE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | MUNCIE |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 47306 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | PROCEDURES FOR MONITORING USE OF GRANTS FUNDS IN THE US: CARDINAL FUNDS PROVIDES SUPPORT FOR SCHOLARSHIPS THROUGH TRANSFER OF CASH TO THE DESIGNATED COLLEGE OR UNIVERSITY. THE USE OF THE SUPPORT IS SPECIFIED AT THE TIME OF THE TRANSFER. SCHOLARSHIPS ARE PROVIDED TO VARIOUS COLLEGES AND UNIVERSITIES TO BE APPLIED AS A CREDIT TO THE STUDENT ACCOUNT. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PART I, LINE 2 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 1 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,460,905
- Liabilities
- $0
- Net assets
- $2,460,905
- Revenue
- $25,806
- Expenses
- $144,750
- Net income
- -$118,944