Civic Intelligence

Cougar Fund Inc.

990 • Fiscal year 2018 • EIN 31-1796418

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

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

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

1st percentile

-218%

Higher net margin than 1% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$64,687

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

1st percentile

-85%

Faster asset growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

99th percentile

885%

Faster revenue growth than 99% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$453,688

Down $2,622,873 (-85%) from 2017

Net Assets

Down

$451,909

Down $2,620,391 (-85%) from 2017

Liabilities

Down

$1,779

Down $2,482 (-58%) from 2017

Revenue

Up

$1,148,802

Up $1,032,183 (+885%) from 2017

Expenses

Up

$3,649,260

Up $3,428,151 (+1550%) from 2017

Net Income

Down

-$2,500,458

Down $2,395,968 (-2293%) from 2017

Historical Trend

Balance Sheet Trend

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

2018

Assets$453,688
Liabilities$1,779
Net Assets$451,909

Operations Trend

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

2018

Revenue$1,148,802
Expenses$3,649,260
Net Income-$2,500,458
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$1,996,121
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 Other Securities$1,378,278$586,333▼ $791,945
Cash and Non-Interest-Bearing Accounts$83,643$29,913▼ $53,730
Inventories for Sale or Use$17,193$18,929▲ $1,736
Land, Buildings, and Equipment, Net$142$85▼ $57
Investments in Publicly Traded Securities$1,597,305$-181,572▼ $1,778,877
Total Assets$3,076,561$453,688▼ $2,622,873
Liabilities
Accounts Payable and Accrued Expenses$4,261$1,779▼ $2,482
Total Liabilities$4,261$1,779▼ $2,482
Net Assets / Fund Balance
Unrestricted Net Assets$3,072,300$451,909▼ $2,620,391
Total Net Assets Fund Balance$3,072,300$451,909▼ $2,620,391
Total Liabilities and Net Assets / Fund Balance$3,076,561$453,688▼ $2,622,873

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$85$2,404$2,489
Other Securities$586,333--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Penelope MaldonadoManaging DirectorFT$64,687$64,687

Board Members and Trustees

NameTitle
Rick HopkinsPresident
Thomas D MangelsenVice President
Corrine RutledgeDirector
Jane GoodallDirector
Marc BekoffDirector
Patricio Robles GillDirector
Cara Blessley LoweSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,108,070
Program Service Revenue
$0
Investment Income
$38,914
Other Revenue
$1,818
All Other Contributions
$1,098,570
Change in Net Assets
$-2,500,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$3,494,034
Salaries, Compensation, and Employee Benefits$88,136
Other Expenses$67,090
Total Fundraising Expense$1,666
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$3,494,034--$3,494,034
Current Officers, Directors, Trustees, and Key Employees$57,086$10,917$1,268$69,271
Fees for Service Investment Mgmnt Fees-$33,127-$33,127
Occupancy$6,759$5,317-$12,076
Other Salaries and Wages$8,314$1,590$185$10,089
Fees for Services Accounting$2,400$4,736-$7,136
Payroll Taxes$5,077$971$113$6,161
Travel$5,889--$5,889
Fees for Services Legal-$3,726-$3,726
Other Employee Benefits$2,615--$2,615
Office Expenses$1,254$1,254$100$2,608
Advertising$2,220$134-$2,354
Conferences and Meetings$67--$67
Depreciation Depletion$57--$57
Fees for Services Management-$50-$50
Total Functional Expenses$3,585,772$61,822$1,666$3,649,260
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Spencer Wilson Charitable TrustJackson, WY501(c)(3)Donation to Fund Supporting Organization Which Will Be Operated as an Endowment Fund to Support the Programs and Activities of Cougar Fund, Inc.$708,435
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 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
2019-05-14
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
2
Volunteers
12

Preparer

Firm
Frankel Zacharia LLC
Address
11404 WEST DODGE RD SUITE 700, OMAHA, NE 68154-2576
Preparer
Amy Sughroue
Phone
4024969100
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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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/PYContributionsGrantsAmt068233
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt024448
IRS990/PYInvestmentIncomeAmt046662
IRS990/PYOtherExpensesAmt0100390
IRS990/PYOtherRevenueAmt01724
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-104490
IRS990/PYSalariesCompEmpBnftPaidAmt096271
IRS990/PYTotalExpensesAmt0221109
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0116619
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-2500458
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt09500
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0DESCRIPTION: CASH DATE: 08/09/17 AMOUNT: 1036785.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt071310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt068233
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt079543
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt090463
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0223600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0533149
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0116276
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt071984
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0135038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0162875
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt084147
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0570320
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt031492
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.36720
IRS990ScheduleA/PublicSupportPY170Pct00.42060
IRS990ScheduleA/PublicSupportTotal170Amt0405218
IRS990ScheduleA/SubstantialContributorsTotAmt0127931
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt071310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt068233
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt079543
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt090463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0223600
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0533149
IRS990ScheduleA/TotalSupportAmt01103469
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsInd00
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd01
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/BookValueAmt085
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02404
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02489
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0586333
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PARTNERSHIP INVESTMENTS THRU INVESTMENT FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt085
IRS990ScheduleD/TotalBookValueSecuritiesAmt0586333
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0708435
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt02784999
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0PUBLICLY TRADED STOCKS AND PARTNERSHIP INTEREST
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0DONATION TO FUND SUPPORTING ORGANIZATION WHICH WILL BE OPERATED AS AN ENDOWMENT FUND TO SUPPORT THE PROGRAMS AND ACTIVITIES OF COUGAR FUND, INC.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SPENCER WILSON CHARITABLE TRUST
IRS990ScheduleI/RecipientTable/RecipientEIN0826185849
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 2935
IRS990ScheduleI/RecipientTable/USAddress/CityNm0JACKSON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd083001
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE CURRENT YEAR DONATION WAS TO FUND A SUPPORTING ORGANIZATION WHICH WILL BE OPERATED AS AN ENDOWMENT FUND TO SUPPORT THE PROGRAMS AND ACTIVITIES OF COUGAR FUND, INC.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind01
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH, PUBLICLY TRADED SECURITIES AND INTEREST IN PARNTERSHIP
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0SPENCER WILSON CHARITABLE TRUST
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02018-04-20
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0826185849
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt03493434
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0STOCK BROKER ACCOUNT INFORMATION
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0PO BOX 2935
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0JACKSON
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0WY
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd083001
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: THOMAS MANGELSEN
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: THOMAS MANGELSEN SERVES AS BOTH A DIRECTOR OF COUGAR FUND, INC. AND A TRUSTEE OF ITS SUPPORTING ORGANIZATION, THE SPENCER WILSON CHARITABLE TRUST, TO WHOM THE ASSETS WERE TRANSFERRED FOR THE INITIAL FUNDING OF THE ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2THE SPENCER WILSON CHARITABLE TRUST IS A SUPPORTING ORGANIZATION OF THE COUGAR FUND, INC. THIS DONATION RESPRESENTS THE INITIAL FUNDING OF THE SUPPORTING ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE N; PART II
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPON 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/ExplanationTxt1THE 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/ExplanationTxt2THE 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/ExplanationTxt3THE 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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
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/TransactionsRelatedOrgGrp/InvolvedAmt03493434
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SPENCER WILSON CHARITABLE TRUST
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WY

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