Civic Intelligence

Cougar Fund Inc.

990 • Fiscal year 2021 • EIN 31-1796418

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 28, 2022

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

71st percentile

0.04x

Higher debt load relative to assets than 71% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

70th percentile

0.03x

Higher debt load relative to revenue than 70% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

20th percentile

-17%

Higher net margin than 20% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

97th percentile

$84,800

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 48.4% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

16th percentile

-25%

Faster asset growth than 16% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

37th percentile

-11%

Faster revenue growth than 37% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$128,329

Down $41,864 (-25%) from 2020

Net Assets

Down

$123,773

Down $15,877 (-11%) from 2020

Liabilities

Down

$4,556

Down $25,987 (-85%) from 2020

Revenue

Down

$175,283

Down $20,599 (-11%) from 2020

Expenses

Up

$204,793

Up $18,499 (+9.9%) from 2020

Net Income

Down

-$29,510

Down $39,098 (-408%) from 2020

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

2021

Assets$128,329
Liabilities$4,556
Net Assets$123,773

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

2021

Revenue$175,283
Expenses$204,793
Net Income-$29,510
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 28, 2022
Return Version
2020v4.2
Gross Receipts
$177,412
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$127,041$71,678▼ $55,363
Investments in Publicly Traded Securities$25,204$38,716▲ $13,512
Inventories for Sale or Use$17,931$17,935▲ $4
Land, Buildings, and Equipment, Net$17$0▼ $17
Total Assets$170,193$128,329▼ $41,864
Liabilities
Other Liabilities$25,420$0▼ $25,420
Accounts Payable and Accrued Expenses$5,123$4,556▼ $567
Total Liabilities$30,543$4,556▼ $25,987
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$139,650$123,773▼ $15,877
Total Net Assets Fund Balance$139,650$123,773▼ $15,877
Total Liabilities and Net Assets / Fund Balance$170,193$128,329▼ $41,864

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$10,069$10,069
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Penelope MaldonadoManaging DirectorFT$82,500$2,300$84,800

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
$138,130
Program Service Revenue
$37,190
Investment Income
$55
Other Revenue
$-92
All Other Contributions
$67,710
Change in Net Assets
$-29,510
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$136,793
Other Expenses$46,535
Grants and Similar Amounts Paid$21,465
Total Fundraising Expense$1,538
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$72,303$9,504$693$82,500
Other Salaries and Wages$34,838$4,579$334$39,751
Office Expenses$28,178$3,704$270$32,152
Foreign Grants$20,050--$20,050
Payroll Taxes$8,749$1,150$84$9,983
Occupancy$8,413$1,106$81$9,600
Other Employee Benefits$3,996$525$38$4,559
Fees for Services Accounting$2,528$332$24$2,884
Grants to Domestic Individuals$1,415--$1,415
Advertising$1,064$140$10$1,214
Travel$432$57$4$493
Fees for Service Investment Mgmnt Fees-$175-$175
Depreciation Depletion$15$2-$17
Total Functional Expenses$181,981$21,274$1,538$204,793
International Activity

International Summary

Offices
0
Employees
0
Spending
$20,050

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaGrants to Recipients Located in the RegionN/a00$20,050
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 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
2022-02-28
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
16

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/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.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
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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.
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IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL PROGRAMS
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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/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0181835
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03700
IRS990/PYInvestmentIncomeAmt053
IRS990/PYOtherExpensesAmt040082
IRS990/PYOtherRevenueAmt01250
IRS990/PYProgramServiceRevenueAmt012744
IRS990/PYRevenuesLessExpensesAmt09588
IRS990/PYSalariesCompEmpBnftPaidAmt0142512
IRS990/PYTotalExpensesAmt0186294
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0195882
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-29510
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt045000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt037098
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0138130
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0181835
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0183934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt071310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt068233
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0643442
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt053
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt057998
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0116276
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt071984
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0246366
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt059447
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.72060
IRS990ScheduleA/PublicSupportPY170Pct00.60460
IRS990ScheduleA/PublicSupportTotal170Amt0641238
IRS990ScheduleA/SubstantialContributorsTotAmt02204
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0138130
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0181835
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0183934
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt071310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt068233
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0643442
IRS990ScheduleA/TotalSupportAmt0889808
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 STAFF TIME.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt00
IRS990ScheduleC/VolunteersInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010069
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010069
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt020050
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0NORTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0N/A
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANTS TO RECIPIENTS LOCATED IN THE REGION
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt020050
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/DescriptionOfNonCashAsstTxt0N/A
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0THE PURPOSE OF THE GRANT IS FOR THE PURCHASE, DISTRIBUTION AND MAINTENANCE OF A TRAIL CAMERA MONITORING SYSTEM TO NON-INVASIVELY EXPLORE FOR THE PRESENCE OF MOUNTAIN LIONS IN REMOTE AREAS WHERE THERE WERE SMALL SUBSISTENCE LIVESTOCK OPERATIONS. CAMERAS PROVIDE A METHOD OF PROVIDING EVIDENCE TO IDENTIFY THE PREDATOR RESPONSIBLE FOR A LOSS- VERY OFTEN, NOT A MOUNTAIN LION. THIS ALLOWS AN OPPORTUNITY FOR EDUCATION ABOUT MOUNTAIN LIONS AND THEIR PLACE IN THE ENVIRONMENT IN KEEPING WITH THE ORGANIZATION'S MISSION.
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0NORTH AMERICA
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt020050
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS OF COUGAR FUND APPROVED THE PROJECT AND THE GRANTEE ORGANIZATION'S FOREIGN NON-PROFIT DESIGNATION WAS CONFIRMED. THE PURPOSE OF THE GRANT WHICH WAS TO PURPOSE A TRAIL CAMERA MONITORING SYSTEM. THE PURCHASE OF THE CAMERAS HAS BEEN CONFIRMED AND THE PROJECT HAS BEEN HUGELY SUCCESSFUL. THE COLLABORATION BETWEEN THE ORGANIZATIONS IS ONGOING.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III ACCOUNTING METHOD:
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TotalSpentAmt020050
IRS990ScheduleF/TransferToForeignCorpInd00
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/InvolvedAmt045000
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

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