Civic Intelligence

Cougar Fund Inc.

990 • Fiscal year 2019 • EIN 31-1796418

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 29, 2020

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

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

4th percentile

-148%

Higher net margin than 4% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

97th percentile

$82,813

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 39.2% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

5th percentile

-70%

Faster asset growth than 5% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

4th percentile

-82%

Faster revenue growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$137,081

Down $316,607 (-70%) from 2018

Net Assets

Down

$134,911

Down $316,998 (-70%) from 2018

Liabilities

Up

$2,170

Up $391 (+22%) from 2018

Revenue

Down

$211,193

Down $937,609 (-82%) from 2018

Expenses

Down

$522,878

Down $3,126,382 (-86%) from 2018

Net Income

Up

-$311,685

Up $2,188,773 (+88%) from 2018

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

2019

Assets$137,081
Liabilities$2,170
Net Assets$134,911

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

2019

Revenue$211,193
Expenses$522,878
Net Income-$311,685
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 29, 2020
Return Version
2018v3.1
Gross Receipts
$272,491
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$586,333$0▼ $586,333
Cash and Non-Interest-Bearing Accounts$29,913$87,242▲ $57,329
Investments in Publicly Traded Securities$-181,572$30,174▲ $211,746
Inventories for Sale or Use$18,929$19,614▲ $685
Land, Buildings, and Equipment, Net$85$51▼ $34
Total Assets$453,688$137,081▼ $316,607
Liabilities
Accounts Payable and Accrued Expenses$1,779$2,170▲ $391
Total Liabilities$1,779$2,170▲ $391
Net Assets / Fund Balance
Unrestricted Net Assets$451,909$134,911▼ $316,998
Total Net Assets Fund Balance$451,909$134,911▼ $316,998
Total Liabilities and Net Assets / Fund Balance$453,688$137,081▼ $316,607

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51$2,438$2,489
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Penelope MaldonadoManaging DirectorFT$80,313$2,500$82,813

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$183,934
Program Service Revenue
$24,617
Investment Income
$208
Other Revenue
$2,434
All Other Contributions
$93,434
Change in Net Assets
$-311,685
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$368,668
Salaries, Compensation, and Employee Benefits$112,069
Other Expenses$42,141
Total Fundraising Expense$5,677
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$368,668--$368,668
Current Officers, Directors, Trustees, and Key Employees$61,264$14,097$2,139$77,500
Other Salaries and Wages$17,363$3,994$606$21,963
Occupancy$3,408$6,030-$9,438
Fees for Services Accounting-$9,418-$9,418
Payroll Taxes$6,122$1,410$214$7,746
Office Expenses$4,217$1,146$1,890$7,253
Insurance$6,404--$6,404
Travel$5,747--$5,747
Other Employee Benefits$2,320$2,440$100$4,860
Advertising$2,458$68$28$2,554
Fees for Services Other$200-$700$900
Conferences and Meetings$108$135-$243
Fees for Service Investment Mgmnt Fees-$150-$150
Depreciation Depletion$34--$34
Total Functional Expenses$478,313$38,888$5,677$522,878
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Spencer Wilson Charitable TrustMoose, 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.$168
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
2020-01-29
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
26

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/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/PYContributionsGrantsAmt01108070
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03494034
IRS990/PYInvestmentIncomeAmt038914
IRS990/PYOtherExpensesAmt067090
IRS990/PYOtherRevenueAmt01818
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-2500458
IRS990/PYSalariesCompEmpBnftPaidAmt088136
IRS990/PYTotalExpensesAmt03649260
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01148802
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-311685
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt090500
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt027051
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0183934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt071310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt068233
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt079543
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt090463
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0493483
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt057998
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0116276
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt071984
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0135038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0162875
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0544171
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt050707
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.35100
IRS990ScheduleA/PublicSupportPY170Pct00.36720
IRS990ScheduleA/PublicSupportTotal170Amt0364236
IRS990ScheduleA/SubstantialContributorsTotAmt0129247
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0183934
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt071310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt068233
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt079543
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt090463
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0493483
IRS990ScheduleA/TotalSupportAmt01037654
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/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. THUS, THE ONLY EXPENSE FOR THESE ACTIVITIES WAS AN ALLOCATION OF STAFF TIME FOR A TOTAL OF $139.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt00
IRS990ScheduleC/VolunteersInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt051
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02438
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02489
IRS990ScheduleD/TotalBookValueLandBuildingsAmt051
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0168
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt0368300
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 208
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MOOSE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd083012
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 PARTNERSHIP
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0SPENCER WILSON CHARITABLE TRUST
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02018-07-18
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0826185849
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0368468
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0STOCK BROKER ACCOUNT INFORMATION
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0PO BOX 208
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0MOOSE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0WY
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd083012
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 REPRESENTS 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/InvolvedAmt0368468
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt190500

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