Civic Intelligence

Cougar Fund Inc.

990 • Fiscal year 2020 • EIN 31-1796418

Jul 01, 2019 to Jun 30, 2020 • Filed on May 10, 2021

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

79th percentile

0.18x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

81st percentile

0.16x

Higher debt load relative to revenue than 81% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

50th percentile

4.9%

Higher net margin than 50% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

97th percentile

$84,067

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 42.9% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

69th percentile

24%

Faster asset growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

-7.2%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$170,193

Up $33,112 (+24%) from 2019

Net Assets

Up

$139,650

Up $4,739 (+3.5%) from 2019

Liabilities

Up

$30,543

Up $28,373 (+1308%) from 2019

Revenue

Down

$195,882

Down $15,311 (-7.2%) from 2019

Expenses

Down

$186,294

Down $336,584 (-64%) from 2019

Net Income

Up

$9,588

Up $321,273 (+103%) from 2019

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

2020

Assets$170,193
Liabilities$30,543
Net Assets$139,650

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

2020

Revenue$195,882
Expenses$186,294
Net Income$9,588
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 10, 2021
Return Version
2019v5.2
Gross Receipts
$197,877
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
Cash and Non-Interest-Bearing Accounts$87,242$127,041▲ $39,799
Investments in Publicly Traded Securities$30,174$25,204▼ $4,970
Inventories for Sale or Use$19,614$17,931▼ $1,683
Land, Buildings, and Equipment, Net$51$17▼ $34
Total Assets$137,081$170,193▲ $33,112
Liabilities
Other Liabilities$0$25,420▲ $25,420
Accounts Payable and Accrued Expenses$2,170$5,123▲ $2,953
Total Liabilities$2,170$30,543▲ $28,373
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$134,911$139,650▲ $4,739
Total Net Assets Fund Balance$134,911$139,650▲ $4,739
Total Liabilities and Net Assets / Fund Balance$137,081$170,193▲ $33,112

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17$10,052$10,069
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Penelope MaldonadoManaging DirectorFT$81,667$2,400$84,067

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$181,835
Program Service Revenue
$12,744
Investment Income
$53
Other Revenue
$1,250
All Other Contributions
$51,835
Change in Net Assets
$9,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$142,512
Other Expenses$40,082
Total Fundraising Expense$6,220
Grants and Similar Amounts Paid$3,700
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$69,635$11,460$2,863$83,958
Comp Disqual Persons$36,858$6,066$1,515$44,439
Payroll Taxes$8,049$1,325$331$9,705
Occupancy$7,962$1,310$327$9,599
Depreciation Depletion$6,315$1,039$260$7,614
Fees for Services Accounting$4,944$814$203$5,961
Insurance$3,971$654$163$4,788
Travel$3,685$607$152$4,444
Other Employee Benefits$3,658$602$150$4,410
Office Expenses$3,630$597$149$4,376
Grants to Domestic Orgs$3,700--$3,700
Fees for Services Other$1,244$205$51$1,500
Advertising$1,164$192$48$1,404
Conferences and Meetings$183$30$8$221
Fees for Service Investment Mgmnt Fees-$175-$175
Total Functional Expenses$154,998$25,076$6,220$186,294
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Ppp Loan Payable$25,420
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 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
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
2021-05-10
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
Raw XML AppendixShowing 400 of 459 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/BOYAmt02170
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05123
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/FundraisingAmt048
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0192
IRS990/AdvertisingGrp/ProgramServicesAmt01164
IRS990/AdvertisingGrp/TotalAmt01404
IRS990/AllOtherContributionsAmt051835
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/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt087242
IRS990/CashNonInterestBearingGrp/EOYAmt0127041
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt02863
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt011460
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt069635
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt083958
IRS990/CompDisqualPersonsGrp/FundraisingAmt01515
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt06066
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt036858
IRS990/CompDisqualPersonsGrp/TotalAmt044439
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt08
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt030
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0183
IRS990/ConferencesMeetingsGrp/TotalAmt0221
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt01995
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0181835
IRS990/CYGrantsAndSimilarPaidAmt03700
IRS990/CYInvestmentIncomeAmt053
IRS990/CYOtherExpensesAmt040082
IRS990/CYOtherRevenueAmt01250
IRS990/CYProgramServiceRevenueAmt012744
IRS990/CYRevenuesLessExpensesAmt09588
IRS990/CYSalariesCompEmpBnftPaidAmt0142512
IRS990/CYTotalExpensesAmt0186294
IRS990/CYTotalFundraisingExpenseAmt06220
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0195882
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt0260
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01039
IRS990/DepreciationDepletionGrp/ProgramServicesAmt06315
IRS990/DepreciationDepletionGrp/TotalAmt07614
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/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0154998
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/FundraisingAmt0203
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0814
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04944
IRS990/FeesForServicesAccountingGrp/TotalAmt05961
IRS990/FeesForServicesOtherGrp/FundraisingAmt051
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0205
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01244
IRS990/FeesForServicesOtherGrp/TotalAmt01500
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0175
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0175
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt747.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt72400
IRS990/Form990PartVIISectionAGrp/PersonNm0THOMAS D MANGELSEN
IRS990/Form990PartVIISectionAGrp/PersonNm1COREY RUTLEDGE
IRS990/Form990PartVIISectionAGrp/PersonNm2CARA BLESSLEY LOWE
IRS990/Form990PartVIISectionAGrp/PersonNm3MARC BEKOFF
IRS990/Form990PartVIISectionAGrp/PersonNm4JANE GOODALL
IRS990/Form990PartVIISectionAGrp/PersonNm5RICK HOPKINS
IRS990/Form990PartVIISectionAGrp/PersonNm6PATRICIO ROBLES GILL
IRS990/Form990PartVIISectionAGrp/PersonNm7PENELOPE MALDONADO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt781667
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/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7MANAGING DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt03700
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt03700
IRS990/GrantsToDomesticOrgsGrp/TotalAmt03700
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0197877
IRS990/GrossSalesOfInventoryAmt03245
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt0163
IRS990/InsuranceGrp/ManagementAndGeneralAmt0654
IRS990/InsuranceGrp/ProgramServicesAmt03971
IRS990/InsuranceGrp/TotalAmt04788
IRS990/InventoriesForSaleOrUseGrp/BOYAmt019614
IRS990/InventoriesForSaleOrUseGrp/EOYAmt017931
IRS990/InvestmentIncomeGrp/ExclusionAmt053
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt053
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt030174
IRS990/InvestmentsPubTradedSecGrp/EOYAmt025204
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010052
IRS990/LandBldgEquipBasisNetGrp/BOYAmt051
IRS990/LandBldgEquipBasisNetGrp/EOYAmt017
IRS990/LandBldgEquipCostOrOtherBssAmt010069
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/NetAssetsOrFundBalancesBOYAmt0134911
IRS990/NetAssetsOrFundBalancesEOYAmt0139650
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01250
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01250
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-4849
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0134911
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0139650
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0327
IRS990/OccupancyGrp/ManagementAndGeneralAmt01310
IRS990/OccupancyGrp/ProgramServicesAmt07962
IRS990/OccupancyGrp/TotalAmt09599
IRS990/OfficeExpensesGrp/FundraisingAmt0149
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0597
IRS990/OfficeExpensesGrp/ProgramServicesAmt03630
IRS990/OfficeExpensesGrp/TotalAmt04376
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0150
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0602
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03658
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04410
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt025420
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0331
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01325
IRS990/PayrollTaxesGrp/ProgramServicesAmt08049
IRS990/PayrollTaxesGrp/TotalAmt09705
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0THOMAS D MANGELSEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012744
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012744
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/PYContributionsGrantsAmt0183934
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0368668
IRS990/PYInvestmentIncomeAmt0208
IRS990/PYOtherExpensesAmt042141
IRS990/PYOtherRevenueAmt02434
IRS990/PYProgramServiceRevenueAmt024617
IRS990/PYRevenuesLessExpensesAmt0-311685
IRS990/PYSalariesCompEmpBnftPaidAmt0112069
IRS990/PYTotalExpensesAmt0522878
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0211193
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt09588
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt0130000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt013994
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0181835
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0183934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt071310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt068233
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt079543
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0584855
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt053
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt057998
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0116276
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt071984
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0135038
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0381349
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt022638
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.60460
IRS990ScheduleA/PublicSupportPY170Pct00.35100
IRS990ScheduleA/PublicSupportTotal170Amt0584179
IRS990ScheduleA/SubstantialContributorsTotAmt0676
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0181835
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0183934
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt071310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt068233
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt079543
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0584855
IRS990ScheduleA/TotalSupportAmt0966204
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 CONSULTING FEES FOR A TOTAL OF $120.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt00
IRS990ScheduleC/VolunteersInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt017
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010052
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010069
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025420
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA PPP LOAN PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017
IRS990ScheduleD/TotalLiabilityAmt025420
IRS990/ScheduleJRequiredInd00
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/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/TransactionsRelatedOrgGrp/InvolvedAmt0130000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SPENCER WILSON CHARITABLE TRUST
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0137081
IRS990/TotalAssetsEOYAmt0170193
IRS990/TotalAssetsGrp/BOYAmt0137081
IRS990/TotalAssetsGrp/EOYAmt0170193
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0181835
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06220
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025076
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0154998
IRS990/TotalFunctionalExpensesGrp/TotalAmt0186294
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02170
IRS990/TotalLiabilitiesEOYAmt030543
IRS990/TotalLiabilitiesGrp/BOYAmt02170

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings