Civic Intelligence

Cougar Fund Inc.

990 • Fiscal year 2017 • EIN 31-1796418

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

Organization ProfileWWW.COUGARFUND.ORG
PO Box 122Jackson, WY 83001

(307) 733-0797

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

3rd percentile

-90%

Higher net margin than 3% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

54th percentile

$71,113

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 61.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

13th percentile

-8.2%

Faster asset growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

7th percentile

-36%

Faster revenue growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$3,076,561

Down $276,232 (-8.2%) from 2016

Net Assets

Down

$3,072,300

Down $277,488 (-8.3%) from 2016

Liabilities

Up

$4,261

Up $1,256 (+42%) from 2016

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin3rd percentile

Revenue

Down

$116,619

Down $64,228 (-36%) from 2016

Expenses

Up

$221,109

Up $20,067 (+10.0%) from 2016

Net Income

Down

-$104,490

Down $84,295 (-417%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $54,546Liabilities 2011: $1,528Net Assets 2011: $53,0182011Assets 2012: $52,893Liabilities 2012: $2,682Net Assets 2012: $50,2112012Assets 2014: $3,194,727Liabilities 2014: $4,864Net Assets 2014: $3,189,8632014Assets 2015: $3,238,693Liabilities 2015: $5,578Net Assets 2015: $3,233,1152015Assets 2016: $3,352,793Liabilities 2016: $3,005Net Assets 2016: $3,349,7882016Assets 2017: $3,076,561Liabilities 2017: $4,261Net Assets 2017: $3,072,3002017Assets 2018: $453,688Liabilities 2018: $1,779Net Assets 2018: $451,9092018Assets 2019: $137,081Liabilities 2019: $2,170Net Assets 2019: $134,9112019Assets 2020: $170,193Liabilities 2020: $30,543Net Assets 2020: $139,6502020Assets 2021: $128,329Liabilities 2021: $4,556Net Assets 2021: $123,7732021Assets 2022: $169,590Liabilities 2022: $1,049Net Assets 2022: $168,5412022

Highlighted filing

2017

Assets$3,076,561
Liabilities$4,261
Net Assets$3,072,300
Open 2017 Filing

Operations Trend

Revenue Growth7th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2011: $71,975Expenses 2011: $104,901Net Income 2011: -$32,9262011Revenue 2012: $109,417Expenses 2012: $112,224Net Income 2012: -$2,8072012Revenue 2014: $312,585Expenses 2014: $177,008Net Income 2014: $135,5772014Revenue 2015: $255,407Expenses 2015: $183,504Net Income 2015: $71,9032015Revenue 2016: $180,847Expenses 2016: $201,042Net Income 2016: -$20,1952016Revenue 2017: $116,619Expenses 2017: $221,109Net Income 2017: -$104,4902017Revenue 2018: $1,148,802Expenses 2018: $3,649,260Net Income 2018: -$2,500,4582018Revenue 2019: $211,193Expenses 2019: $522,878Net Income 2019: -$311,6852019Revenue 2020: $195,882Expenses 2020: $186,294Net Income 2020: $9,5882020Revenue 2021: $175,283Expenses 2021: $204,793Net Income 2021: -$29,5102021Revenue 2022: $226,688Expenses 2022: $181,281Net Income 2022: $45,4072022

Highlighted filing

2017

Revenue$116,619
Expenses$221,109
Net Income-$104,490
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.0
Gross Receipts
$121,206
Mission and Program Overview

Mission

The cougar fund protects cougars, bears, wolves, and other native carnivores throughout the americas by educating children and adults about their essential ecological role, by supporting and promoting sound science, and by monitoring state and regional policies to help ensure a lasting place for these species alongside human communities.

The cougar fund protects the cougar (also known as a mountain lion, puma, and panther) throughout the americas by educating children and adults on the value of cougars, by funding and promoting the use of sound science, and by monitoring state policies to assure a lasting place for this graceful creature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,713,046$1,597,305▼ $115,741
Investments Other Securities$1,491,460$1,378,278▼ $113,182
Cash and Non-Interest-Bearing Accounts$128,716$83,643▼ $45,073
Inventories for Sale or Use$19,175$17,193▼ $1,982
Land, Buildings, and Equipment, Net$236$142▼ $94
Total Assets$3,352,793$3,076,561▼ $276,232
Other Assets Total$160$0▼ $160
Liabilities
Accounts Payable and Accrued Expenses$3,005$4,261▲ $1,256
Total Liabilities$3,005$4,261▲ $1,256
Net Assets / Fund Balance
Unrestricted Net Assets$3,349,788$3,072,300▼ $277,488
Total Net Assets Fund Balance$3,349,788$3,072,300▼ $277,488
Total Liabilities and Net Assets / Fund Balance$3,352,793$3,076,561▼ $276,232

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$142$2,347$2,489
Other Securities$1,378,278--
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Penelope MaldonadoManaging DirectorFT$71,113$71,113

Board Members and Trustees

NameTitle
Rick HopkinsPresident
Thomas D MangelsenVice President
Corey RutledgeDirector
Jane GoodallDirector
Marc BekoffDirector
Patricio Robles GillDirector
H Webb Blessley LoweSecretary Thru September 2016
Cara Blessley LoweTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$68,233
Program Service Revenue
$0
Investment Income
$46,662
Other Revenue
$1,724
All Other Contributions
$68,233
Change in Net Assets
$-104,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,390
Salaries, Compensation, and Employee Benefits$96,271
Grants and Similar Amounts Paid$24,448
Total Fundraising Expense$5,933
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$59,005$7,488$3,820$70,313
Grants to Domestic Orgs$23,448--$23,448
Fees for Service Investment Mgmnt Fees-$22,586-$22,586
Other Salaries and Wages$14,712$1,867$952$17,531
Fees for Services Legal$8,624$8,624-$17,248
Fees for Services Accounting$6,560$6,560-$13,120
Advertising$10,633--$10,633
Occupancy$7,379$1,976$825$10,180
Travel$7,824$1,370-$9,194
Insurance-$6,842-$6,842
Office Expenses$6,277$325-$6,602
Payroll Taxes$5,194$659$336$6,189
Other Employee Benefits$100$2,138-$2,238
Conferences and Meetings$2,117--$2,117
Fees for Services Other-$1,774-$1,774
Grants to Domestic Individuals$1,000--$1,000
Depreciation Depletion$94--$94
Total Functional Expenses$152,967$62,209$5,933$221,109
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wyoming Chapter of the Foundation for North American Wild SheepCody, WY501(c)(3)General Donation$20,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“H. Webb blessley lowe and cara blessley lowe have a family relationship.”

Form 990, Part VI, Section B, Line 11B

“Upon completion of the preparation of the form 990, the treasurer reviews the return for any discrepancies and provides a copy to the board of directors. With the approval of the board, the form 990 is then filed.”

Form 990, Part VI, Section B, Line 12C

“The cougar fund's conflict of interest policy, whistleblower policy, and document retention & destruction policies were ratified during the current year. Every volunteer and employee must now complete a conflict of interest form each year at the annual board meeting.”

Form 990, Part VI, Section B, Line 15A

“The organization considered the ngo salary survey conducted by the independent organization community foundation of jackson hole to help determine compensation for the executive director. The decision was reviewed and approved by independent board members, and is substaniated as such in the board minutes.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Cougar Fund Inc
EIN
31-1796418
Phone
3077330797
Address
PO BOX 122, JACKSON, WY 83001

Signing Officer

Name
Thomas D Mangelsen
Title
Vice President
Phone
3077330797
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas D Mangelsen
Formed
2001
Legal Domicile
Wy
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
40

Preparer

Firm
Frankel Zacharia LLC
Address
11404 WEST DODGE RD SUITE 700, OMAHA, NE 68154-2576
Preparer
Amy Sughroue
Phone
4024969100
Raw XML AppendixShowing 400 of 469 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03005
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04261
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE COUGAR FUND PROTECTS THE COUGAR (ALSO KNOWN AS A MOUNTAIN LION, PUMA, AND PANTHER) THROUGHOUT THE AMERICAS BY EDUCATING CHILDREN AND ADULTS ON THE VALUE OF COUGARS, BY FUNDING AND PROMOTING THE USE OF SOUND SCIENCE, AND BY MONITORING STATE POLICIES TO ASSURE A LASTING PLACE FOR THIS GRACEFUL CREATURE.
IRS990/AdvertisingGrp/ProgramServicesAmt010633
IRS990/AdvertisingGrp/TotalAmt010633
IRS990/AllOtherContributionsAmt068233
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0CLARK HEINDL
IRS990/BooksInCareOfDetail/PhoneNum03047330797
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 122
IRS990/BooksInCareOfDetail/USAddress/CityNm0JACKSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd083001
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0128716
IRS990/CashNonInterestBearingGrp/EOYAmt083643
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt03820
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt07488
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt059005
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt070313
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02117
IRS990/ConferencesMeetingsGrp/TotalAmt02117
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt04587
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt068233
IRS990/CYGrantsAndSimilarPaidAmt024448
IRS990/CYInvestmentIncomeAmt046662
IRS990/CYOtherExpensesAmt0100390
IRS990/CYOtherRevenueAmt01724
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-104490
IRS990/CYSalariesCompEmpBnftPaidAmt096271
IRS990/CYTotalExpensesAmt0221109
IRS990/CYTotalFundraisingExpenseAmt05933
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0116619
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt094
IRS990/DepreciationDepletionGrp/TotalAmt094
IRS990/Desc0COUGAR FUND PARTICIPATES IN PUBLIC EVENTS, WHICH PROVIDE OPPORTUNITIES TO DISSEMINATE EDUCATIONAL MATERIAL, PUBLIC SERVICE INFORMATION AND ACCESS TO RESOURCES PROMOTING THE MOST CURRENT SCIENTIFIC FINDINGS ABOUT WILDLIFE MANAGEMENT. THE COUGAR FUND STAFF ATTENDS AN AVERAGE OF EIGHT VENUES PER YEAR. EACH EVENT MAY CATER TO A VARIETY OF DEMOGRAPHICS, FROM HUNTERS TO BOY SCOUTS, AND PROVIDES AN OPPORTUNITY TO EXPLORE ALL THE ISSUES SURROUNDING CARNIVORES WHILE OFFERING SOLUTIONS THAT PROMOTE THE SAFETY OF PEOPLE, PETS, LIVESTOCK AND WILD ANIMALS THROUGH PREVENTATIVE PRACTICES AND NON-LETHAL DETERRENCE. WE OFFER OUR MOST POPULAR MATERIALS IN SPANISH TO REFLECT THE DIVERSITY OF OUR COMMUNITY. THE COUGAR FUND SPONSORED A NATIONALLY KNOWN MOUNTAIN LION RESEARCHER TO COME TO JACKSON AND PRESENT A PROGRAM OPEN TO THE PUBLIC AND ALSO TO THE SCHOOLS. A PANEL DISCUSSION WAS OFFERED TO THE PUBLIC ABOUT NEW DEVELOPMENTS IN THE FIELD OF 'COMPASSIONATE CONSERVATION.' THE PANEL INCLUDED INTERNATIONALLY RECOGNIZED AUTHORS AND ARTISTS AS WELL AS WILDLIFE BIOLOGISTS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0152967
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06560
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06560
IRS990/FeesForServicesAccountingGrp/TotalAmt013120
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt08624
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt08624
IRS990/FeesForServicesLegalGrp/TotalAmt017248
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01774
IRS990/FeesForServicesOtherGrp/TotalAmt01774
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt022586
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt022586
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt847.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0THOMAS D MANGELSEN
IRS990/Form990PartVIISectionAGrp/PersonNm1H WEBB BLESSLEY LOWE
IRS990/Form990PartVIISectionAGrp/PersonNm2COREY RUTLEDGE
IRS990/Form990PartVIISectionAGrp/PersonNm3CARA BLESSLEY LOWE
IRS990/Form990PartVIISectionAGrp/PersonNm4MARC BEKOFF
IRS990/Form990PartVIISectionAGrp/PersonNm5JANE GOODALL
IRS990/Form990PartVIISectionAGrp/PersonNm6RICK HOPKINS
IRS990/Form990PartVIISectionAGrp/PersonNm7PATRICIO ROBLES GILL
IRS990/Form990PartVIISectionAGrp/PersonNm8PENELOPE MALDONADO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt871113
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY THRU SEPTEMBER 2016
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8MANAGING DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt024448
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt01000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt023448
IRS990/GrantsToDomesticOrgsGrp/TotalAmt023448
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0121206
IRS990/GrossSalesOfInventoryAmt06311
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt06842
IRS990/InsuranceGrp/TotalAmt06842
IRS990/InventoriesForSaleOrUseGrp/BOYAmt019175
IRS990/InventoriesForSaleOrUseGrp/EOYAmt017193
IRS990/InvestmentIncomeGrp/ExclusionAmt071984
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt046662
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt0-25322
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01491460
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01378278
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01713046
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01597305
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02347
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0236
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0142
IRS990/LandBldgEquipCostOrOtherBssAmt02489
IRS990/LegalDomicileStateCd0WY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE COUGAR FUND PROTECTS THE COUGAR (ALSO KNOWN AS A MOUNTAIN LION, PUMA, AND PANTHER) THROUGHOUT THE AMERICAS BY EDUCATING CHILDREN AND ADULTS ON THE VALUE OF COUGARS, BY FUNDING AND PROMOTING THE USE OF SOUND SCIENCE, AND BY MONITORING STATE POLICIES TO ASSURE A LASTING PLACE FOR THIS GRACEFUL CREATURE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03349788
IRS990/NetAssetsOrFundBalancesEOYAmt03072300
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01724
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01724
IRS990/NetUnrelatedBusTxblIncmAmt0-25322
IRS990/NetUnrlzdGainsLossesInvstAmt0-141931
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0825
IRS990/OccupancyGrp/ManagementAndGeneralAmt01976
IRS990/OccupancyGrp/ProgramServicesAmt07379
IRS990/OccupancyGrp/TotalAmt010180
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0325
IRS990/OfficeExpensesGrp/ProgramServicesAmt06277
IRS990/OfficeExpensesGrp/TotalAmt06602
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0160
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02138
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0100
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02238
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0952
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01867
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt014712
IRS990/OtherSalariesAndWagesGrp/TotalAmt017531
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0336
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0659
IRS990/PayrollTaxesGrp/ProgramServicesAmt05194
IRS990/PayrollTaxesGrp/TotalAmt06189
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0THOMAS D MANGELSEN
IRS990/PriorPeriodAdjustmentsAmt0-31067
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0RESEARCH IS AN IMPORTANT RESOURCE FOR COUGAR MANAGEMENT. THE COUGAR FUND HAS SPENT STAFF TIME EXAMINING PROPOSALS FOR RESEARCH FUNDING, AND IS DEVELOPING A PROTOCOL TO BE ABLE TO OFFER ASSISTANCE IN THE FUTURE. OUR EMPHASIS WILL BE ON THE LATEST METHODS OF TECHNOLOGY, ESPECIALLY THOSE INCLUDING NON-INVASIVE MONITORING AND DATA COLLECTION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt079543
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt08000
IRS990/PYInvestmentIncomeAmt0102031
IRS990/PYOtherExpensesAmt080817
IRS990/PYOtherRevenueAmt0-727
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-20195
IRS990/PYSalariesCompEmpBnftPaidAmt0112225
IRS990/PYTotalExpensesAmt0201042
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0180847
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-104490
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt068233
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt079543
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt090463
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0223600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt091896
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0553735
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt071984
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0135038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0162875
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt084147
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0454044
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt030085
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.42060
IRS990ScheduleA/PublicSupportPY170Pct00.45730
IRS990ScheduleA/PublicSupportTotal170Amt0423891
IRS990ScheduleA/SubstantialContributorsTotAmt0129844
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt068233
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt079543
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt090463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0223600
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt091896
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0553735
IRS990ScheduleA/TotalSupportAmt01007779
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsInd00
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd01
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE COUGAR FUND PROVIDES MATERIALS ON ITS WEBSITE FOR SUPPORTERS WHO WANT TO GET INVOLVED IN PERSONAL ADVOCACY AND BECOME AN EFFECTIVE ADVOCATE FOR COUGARS. THE ORGANIZATION ALSO SENDS LETTERS WITH EDUCATIONAL MATERIALS TO STATE WILDLIFE MANAGERS IN RESPONSE TO REQUESTS FOR PUBLIC COMMENT ON STATE LAWS REGARDING HUNTING OF COUGARS. MAILINGS WERE SENT ELECTRONICALLY AND NOT IN PAPER FORM.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt00
IRS990ScheduleC/VolunteersInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0142
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02347
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02489
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01378278
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PARTNERSHIP INVESTMENTS THRU INVESTMENT FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0142
IRS990ScheduleD/TotalBookValueSecuritiesAmt01378278
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt020000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL DONATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WYOMING CHAPTER OF THE FOUNDATION FOR NORTH AMERICAN WILD SHEEP
IRS990ScheduleI/RecipientTable/RecipientEIN0830264363
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 666
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CODY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd082414
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0H. WEBB BLESSLEY LOWE AND CARA BLESSLEY LOWE HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON COMPLETION OF THE PREPARATION OF THE FORM 990, THE TREASURER REVIEWS THE RETURN FOR ANY DISCREPANCIES AND PROVIDES A COPY TO THE BOARD OF DIRECTORS. WITH THE APPROVAL OF THE BOARD, THE FORM 990 IS THEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COUGAR FUND'S CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND DOCUMENT RETENTION & DESTRUCTION POLICIES WERE RATIFIED DURING THE CURRENT YEAR. EVERY VOLUNTEER AND EMPLOYEE MUST NOW COMPLETE A CONFLICT OF INTEREST FORM EACH YEAR AT THE ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION CONSIDERED THE NGO SALARY SURVEY CONDUCTED BY THE INDEPENDENT ORGANIZATION COMMUNITY FOUNDATION OF JACKSON HOLE TO HELP DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE DECISION WAS REVIEWED AND APPROVED BY INDEPENDENT BOARD MEMBERS, AND IS SUBSTANIATED AS SUCH IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0COUGAR FUND INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SPENCER WILSON CHARITABLE TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0826185849
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO SUPPORT COUGAR FUND, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 12A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 2935
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0JACKSON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd083001
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03352793
IRS990/TotalAssetsEOYAmt03076561
IRS990/TotalAssetsGrp/BOYAmt03352793
IRS990/TotalAssetsGrp/EOYAmt03076561
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt068233
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05933
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062209
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0152967
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221109
IRS990/TotalGrossUBIAmt0-25322

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,076,561
Liabilities
$4,261
Net assets
$3,072,300
Revenue
$116,619
Expenses
$221,109
Net income
-$104,490
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.23$0.18$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.12$0.18$0.20$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.03$0.14$0.20$0.19$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.00$0.13$0.21$0.52$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.00$0.45$1.15$3.65$2.50
2017Detailed filing. Detailed filing data is available for this year.$3.08$0.00$3.07$0.12$0.22$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.35$0.00$3.35$0.18$0.20$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.24$0.01$3.23$0.26$0.18$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.19$0.00$3.19$0.31$0.18$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.11$0.11$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.07$0.10$0.03