Civic Intelligence

Western Iowa Tech Community College Foundation

EIN 42-1355682 • 501(c)3 • Sioux City, IA

Profile

To provide support to western iowa tech community college and related organizations to assist in the fulfillment of local educational goals.

PO Box 5199 4647 Stone AveSioux City, IA 51102-5199

www.witcc.edu or www.witcc.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

8th percentile

0.00x

Higher debt load relative to revenue than 8% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$103,390

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

68th percentile

10%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

-2.4%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$10,590,899

Up $1,002,807 (+10%) from 2024

Liabilities

Down

$4,050

Down $4,176 (-51%) from 2024

Net Assets

Up

$10,586,849

Up $1,006,983 (+11%) from 2024

Revenue

Down

$1,939,528

Down $47,228 (-2.4%) from 2024

Expenses

Up

$1,432,947

Up $137,490 (+11%) from 2024

Net Income

Down

$506,581

Down $184,718 (-27%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $2,400,063Liabilities 2011: $35,135Net Assets 2011: $2,364,9282011Assets 2012: $2,368,502Liabilities 2012: $14,499Net Assets 2012: $2,354,0032012Assets 2013: $2,566,825Liabilities 2013: $3,651Net Assets 2013: $2,563,1742013Assets 2014: $3,036,554Liabilities 2014: $2,718Net Assets 2014: $3,033,8362014Assets 2015: $3,522,374Liabilities 2015: $4,507Net Assets 2015: $3,517,8672015Assets 2016: $3,758,256Liabilities 2016: $3,181Net Assets 2016: $3,755,0752016Assets 2017: $4,295,246Liabilities 2017: $3,558Net Assets 2017: $4,291,6882017Assets 2018: $4,902,551Liabilities 2018: $3,416Net Assets 2018: $4,899,1352018Assets 2019: $5,843,141Liabilities 2019: $3,001Net Assets 2019: $5,840,1402019Assets 2020: $6,081,289Liabilities 2020: $3,720Net Assets 2020: $6,077,5692020Assets 2021: $7,588,662Liabilities 2021: $23,062Net Assets 2021: $7,565,6002021Assets 2022: $6,873,537Liabilities 2022: $1,264Net Assets 2022: $6,872,2732022Assets 2023: $8,014,861Liabilities 2023: $3,756Net Assets 2023: $8,011,1052023Assets 2024: $9,588,092Liabilities 2024: $8,226Net Assets 2024: $9,579,8662024Assets 2025: $10,590,899Liabilities 2025: $4,050Net Assets 2025: $10,586,8492025

Highlighted filing

2025

Assets$10,590,899
Liabilities$4,050
Net Assets$10,586,849

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Revenue 2011: $2,121,496Expenses 2011: $2,092,165Net Income 2011: $29,3312011Expenses 2012: $946,6702012Expenses 2013: $1,058,2032013Revenue 2014: $1,371,885Expenses 2014: $1,125,827Net Income 2014: $246,0582014Revenue 2015: $1,528,893Expenses 2015: $985,452Net Income 2015: $543,4412015Revenue 2016: $1,445,314Expenses 2016: $1,016,895Net Income 2016: $428,4192016Revenue 2017: $1,129,690Expenses 2017: $863,315Net Income 2017: $266,3752017Revenue 2018: $1,761,188Expenses 2018: $947,878Net Income 2018: $813,3102018Revenue 2019: $1,666,775Expenses 2019: $958,784Net Income 2019: $707,9912019Revenue 2020: $1,250,046Expenses 2020: $1,171,469Net Income 2020: $78,5772020Revenue 2021: $1,350,516Expenses 2021: $986,912Net Income 2021: $363,6042021Revenue 2022: $1,012,918Expenses 2022: $813,372Net Income 2022: $199,5462022Revenue 2023: $1,421,265Expenses 2023: $802,531Net Income 2023: $618,7342023Revenue 2024: $1,986,756Expenses 2024: $1,295,457Net Income 2024: $691,2992024Revenue 2025: $1,939,528Expenses 2025: $1,432,947Net Income 2025: $506,5812025

Highlighted filing

2025

Revenue$1,939,528
Expenses$1,432,947
Net Income$506,581

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$0.00$10.6$1.94$1.43$0.51
2024Detailed filing. Detailed filing data is available for this year.$9.59$0.01$9.58$1.99$1.30$0.69
2023Detailed filing. Detailed filing data is available for this year.$8.01$0.00$8.01$1.42$0.80$0.62
2022Detailed filing. Detailed filing data is available for this year.$6.87$0.00$6.87$1.01$0.81$0.20
2021Detailed filing. Detailed filing data is available for this year.$7.59$0.02$7.57$1.35$0.99$0.36
2020Detailed filing. Detailed filing data is available for this year.$6.08$0.00$6.08$1.25$1.17$0.08
2019Detailed filing. Detailed filing data is available for this year.$5.84$0.00$5.84$1.67$0.96$0.71
2018Detailed filing. Detailed filing data is available for this year.$4.90$0.00$4.90$1.76$0.95$0.81
2017Detailed filing. Detailed filing data is available for this year.$4.30$0.00$4.29$1.13$0.86$0.27
2016Detailed filing. Detailed filing data is available for this year.$3.76$0.00$3.76$1.45$1.02$0.43
2015Detailed filing. Detailed filing data is available for this year.$3.52$0.00$3.52$1.53$0.99$0.54
2014Detailed filing. Detailed filing data is available for this year.$3.04$0.00$3.03$1.37$1.13$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.00$2.56$1.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.01$2.35$0.95
2011Summary only. Only limited summary data is available for this year.$2.40$0.04$2.36$2.12$2.09$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$2,489,732
Mission and Program Overview

Mission

To provide support to western iowa tech community college and related organizations to assist in the fulfillment of local educational goals.

To provide support to western iowa tech comm college and related organizations to assist in the fulfillment of local educational goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,757,685$8,508,759▲ $751,074
Savings and Temporary Cash Investments$1,640,237$1,833,689▲ $193,452
Pledges and Grants Receivable$190,170$248,451▲ $58,281
Total Assets$9,588,092$10,590,899▲ $1,002,807
Liabilities
Other Liabilities$8,226$4,050▼ $4,176
Total Liabilities$8,226$4,050▼ $4,176
Net Assets / Fund Balance
Net Assets With Donor Restrictions$8,176,263$9,229,007▲ $1,052,744
Net Assets Without Donor Restrictions$1,403,603$1,357,842▼ $45,761
Total Net Assets Fund Balance$9,579,866$10,586,849▲ $1,006,983
Total Liabilities and Net Assets / Fund Balance$9,588,092$10,590,899▲ $1,002,807

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,473,910$149,536▲ $204,398$19,750$4,808,094
2023$3,934,265$376,482▲ $177,135$13,972$4,473,910
2022$3,275,205$589,355▲ $71,329$1,624$3,934,265
2021$3,181,472$15,056▲ $90,052$11,375$3,275,205
2020$3,031,015$14,675▲ $152,957$17,175$3,181,472
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matt PfisterExecutive DirectorFT$103,390$103,390

Board Members and Trustees

NameTitle
Paul BergmannPresident
James OlsonVice-president
Tricia SutherlandBoard Liason
Brenda PerrinMember
Dirk LohryMember
Don ClaeysMember
Dr Robert DunkerMember
Keith ObermillerMember
Ron YockeyMember
Ross RocklinMember
Terry MurrellMember
Theresa PettySecretary
Brian SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,561,024
Program Service Revenue
$0
Investment Income
$378,504
Other Revenue
$0
All Other Contributions
$1,428,233
Change in Net Assets
$506,581

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$132,791
Total Noncash Contributions1$132,791
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,250,587
Other Expenses$182,360
Total Fundraising Expense$182,360
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,212,803--$1,212,803
Grants to Domestic Orgs$37,784--$37,784
Other Expenses--$22,995$22,995
Conferences and Meetings--$4,792$4,792
Total Functional Expenses$1,250,587$0$182,360$1,432,947
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Western Iowa TechSioux City, IA-SUPPORT FOR WESTERN IOWA TECH'S COLLEGE ROCKLIN CENTER STAGE PROJECT.$35,309
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries Payable$4,050
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The foundation's members are subject to approval by the elected board of directors for western iowa tech community college.

Form 990, Part VI, Section A, Line 7B

The foundation's decisions are subject to the approval of the elected board of directors of western iowa tech community college.

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

The foundation's 990 is reviewed by the treasurer and several board members before the 990 tax return is filed.

Form 990, Part VI, Section C, Line 19

The foundation makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Western Iowa Tech Community College
EIN
42-1355682
Phone
7122746400
Address
PO BOX 5199 4647 STONE AVE, SIOUX CITY, IA 51102-5199

Signing Officer

Name
Brian Smith
Title
Treasurer
Phone
7122748733
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Smith
Formed
1993
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
14

Preparer

Firm
Henjes Conner & Williams Pc
Address
PO BOX 1937, DAKOTA DUNES, SD 57049
Preparer
Michael T Tramp
Phone
6052423900
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

Form 990, part xii, line 2c: the process for the organization's committee that assumes responsibility for oversight of the compilation of the financial statements and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Management has concluded that any uncertain tax positions would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the statement of activities or accrued in the statement of financial position.

Raw XML AppendixShowing 400 of 487 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.

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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE SUPPORT TO WESTERN IOWA TECH COMMUNITY COLLEGE AND RELATED ORGANIZATIONS TO ASSIST IN THE FULFILLMENT OF LOCAL EDUCATIONAL GOALS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt09579866
IRS990/NetAssetsOrFundBalancesEOYAmt010586849
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt096465
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt096465
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0500402
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01403603
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01357842
IRS990/NoncashContributionsAmt0132791
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0COMPENSATION REIMBURSED
IRS990/OtherExpensesGrp/Desc1SERVICES
IRS990/OtherExpensesGrp/Desc2MATERIALS AND SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt099178
IRS990/OtherExpensesGrp/FundraisingAmt155395
IRS990/OtherExpensesGrp/FundraisingAmt222995
IRS990/OtherExpensesGrp/TotalAmt099178
IRS990/OtherExpensesGrp/TotalAmt155395
IRS990/OtherExpensesGrp/TotalAmt222995
IRS990/OtherLiabilitiesGrp/BOYAmt08226
IRS990/OtherLiabilitiesGrp/EOYAmt04050
IRS990/OtherOrganizationDsc0FOUNDATION
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0190170
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0248451
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BRIAN SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0THE FOUNDATION MAKES CHARITABLE CONTRIBUTIONS TO WESTERN IOWA TECH COMMUNITY COLLEGE AND RELATED ORGANIZATIONS IN ORDER TO CARRY OUT AND ACHIEVE LOCAL COMMUNITY EDUCATIONAL GOALS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01654740
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01131318
IRS990/PYInvestmentIncomeAmt0332016
IRS990/PYOtherExpensesAmt0164139
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0691299
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01295457
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01986756
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0506581
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0132791
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01640237
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01833689
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01561024
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01654740
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01274878
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0854775
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01086497
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06431914
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0282039
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0255695
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0154130
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0120794
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt096412
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0909070
IRS990ScheduleA/PublicSupportCY170Pct00.77680
IRS990ScheduleA/PublicSupportPY170Pct00.76860
IRS990ScheduleA/PublicSupportTotal170Amt05702399
IRS990ScheduleA/SubstantialContributorsTotAmt0729515
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01561024
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01654740
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01274878
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0854775
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01086497
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06431914
IRS990ScheduleA/TotalSupportAmt07340984
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
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04473910
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0149536
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04808094
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0204398
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt019750
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03934265
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0376482
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04473910
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0177135
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt013972
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03275205
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0589355
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03934265
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt071329
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt01624
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03181472
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt015056
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03275205
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt090052
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt011375
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03031015
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt014675
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03181472
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0152957
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt017175
IRS990ScheduleD/DisclosedOrgLegCtrlInd01
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04050
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SALARIES PAYABLE
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.31000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS CONCLUDED THAT ANY UNCERTAIN TAX POSITIONS WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE STATEMENT OF ACTIVITIES OR ACCRUED IN THE STATEMENT OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.69000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt04050
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt01212803
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0556
IRS990ScheduleI/RecipientTable/CashGrantAmt035309
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT FOR WESTERN IOWA TECH'S COLLEGE ROCKLIN CENTER STAGE PROJECT.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WESTERN IOWA TECH
IRS990ScheduleI/RecipientTable/RecipientEIN0420926922
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04647 STONE AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SIOUX CITY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd051106
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION USES INTERNAL ACCOUNTING TO MONITOR THE USE OF GRANT FUNDS IN THE UNITED STATES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0SCHOLARSHIPS
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0132791
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION'S MEMBERS ARE SUBJECT TO APPROVAL BY THE ELECTED BOARD OF DIRECTORS FOR WESTERN IOWA TECH COMMUNITY COLLEGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION'S DECISIONS ARE SUBJECT TO THE APPROVAL OF THE ELECTED BOARD OF DIRECTORS OF WESTERN IOWA TECH COMMUNITY COLLEGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FOUNDATION'S 990 IS REVIEWED BY THE TREASURER AND SEVERAL BOARD MEMBERS BEFORE THE 990 TAX RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART XII, LINE 2C: THE PROCESS FOR THE ORGANIZATION'S COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE COMPILATION OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WESTERN IOWA TECH COMMUNITY COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0420926922
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0POST SECONDARY EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04647 STONE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SIOUX CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd051106
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0132791
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0DIRECT ALLOCATION

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