Civic Intelligence

Perpetual Cougarette Scholarship

EIN 46-4071881 • 501(c)3 • Provo, UT

Profile

To promote the arts by receiving donations of art, putting them on display for public enjoyment and fundraising from the public to fund scholarships for brigham young university dance students

4626 N 300 W Suite 390Provo, UT 84604

byucougarettescholarships.com

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2023

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

39th percentile

-0.1%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$1,446,674

Down $900 (-0.1%) from 2022

Liabilities

Down

$0

Down $3,500 (-100%) from 2022

Net Assets

Up

$1,446,674

Up $2,600 (+0.2%) from 2022

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2022

Expenses

Down

$800

Down $1,204 (-60%) from 2022

Net Income

Up

-$800

Up $1,204 (+60%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $1,165,000Liabilities 2013: $0Net Assets 2013: $1,165,0002013Assets 2014: $4,824,500Liabilities 2014: $164,500Net Assets 2014: $4,660,0002014Assets 2015: $7,311,199Liabilities 2015: $171,749Net Assets 2015: $7,139,4502015Assets 2016: $7,449,007Liabilities 2016: $0Net Assets 2016: $7,449,0072016Assets 2017: $7,505,982Liabilities 2017: $1,079Net Assets 2017: $7,504,9032017Assets 2018: $7,453,582Liabilities 2018: $2,083Net Assets 2018: $7,451,4992018Assets 2019: $1,448,951Liabilities 2019: $3,500Net Assets 2019: $1,445,4512019Assets 2020: $1,448,951Liabilities 2020: $3,500Net Assets 2020: $1,445,4512020Assets 2021: $1,448,951Liabilities 2021: $3,500Net Assets 2021: $1,445,4512021Assets 2022: $1,447,574Liabilities 2022: $3,500Net Assets 2022: $1,444,0742022Assets 2023: $1,446,674Liabilities 2023: $0Net Assets 2023: $1,446,6742023

Highlighted filing

2023

Assets$1,446,674
Liabilities$0
Net Assets$1,446,674
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $1,165,000Expenses 2013: $0Net Income 2013: $1,165,0002013Revenue 2014: $3,495,000Expenses 2014: $0Net Income 2014: $3,495,0002014Revenue 2015: $2,839,550Expenses 2015: $185,100Net Income 2015: $2,654,4502015Revenue 2016: $417,293Expenses 2016: $107,736Net Income 2016: $309,5572016Revenue 2017: $73,910Expenses 2017: $18,014Net Income 2017: $55,8962017Revenue 2018: $0Expenses 2018: $53,404Net Income 2018: -$53,4042018Revenue 2019: $0Expenses 2019: $6,048Net Income 2019: -$6,0482019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $30,000Expenses 2021: $0Net Income 2021: $30,0002021Revenue 2022: $0Expenses 2022: $2,004Net Income 2022: -$2,0042022Revenue 2023: $0Expenses 2023: $800Net Income 2023: -$8002023

Highlighted filing

2023

Revenue$0
Expenses$800
Net Income-$800
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,446,674
Liabilities
$0
Net assets
$1,446,674
Revenue
$0
Expenses
$800
Net income
-$800
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.44$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.03$0.00$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.00$0.00$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.00$0.01$0.01
2018Detailed filing. Detailed filing data is available for this year.$7.45$0.00$7.45$0.00$0.05$0.05
2017Detailed filing. Detailed filing data is available for this year.$7.51$0.00$7.50$0.07$0.02$0.06
2016Detailed filing. Detailed filing data is available for this year.$7.45$0.00$7.45$0.42$0.11$0.31
2015Detailed filing. Detailed filing data is available for this year.$7.31$0.17$7.14$2.84$0.19$2.65
2014Detailed filing. Detailed filing data is available for this year.$4.82$0.16$4.66$3.50$0.00$3.50
2013Summary only. Only limited summary data is available for this year.$1.17$0.00$1.17$1.17$0.00$1.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$0
Mission and Program Overview

Mission

To promote the arts by receiving donations of art, putting them on display for public enjoyment and fundraising from the public to fund scholarships for brigham young university dance students

To provide financial support to those in need

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$28,623$27,723▼ $900
Total Assets$1,447,574$1,446,674▼ $900
Other Assets Total$1,418,951$1,418,951→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,500$0▼ $3,500
Total Liabilities$3,500$0▼ $3,500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,444,074$1,446,674▲ $2,600
Total Net Assets Fund Balance$1,444,074$1,446,674▲ $2,600
Total Liabilities and Net Assets / Fund Balance$1,447,574$1,446,674▼ $900

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,418,951--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Brian T KoffordDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses-$800-$800
Total Functional Expenses$0$800$0$800
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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 A, Line 8A

“No meeting were held - due to no activity”

Form 990, Part VI, Section A, Line 8B

“No activity no committees”

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

“Reviewed electronic copy of return”

Form 990, Part VI, Section B, Line 12C

“Conflicts of interest policy is managed and documented by the governing body”

Form 990, Part VI, Section B, Line 15

“Any payments to officers or directors are approved by the governing body any payments to officers or directors are approved by the governing body”

Form 990, Part VI, Section C, Line 18

“UPON REQUEST”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

“Brian t kofford - 222 east love lane, lehi, ut 84043.”

Filing and Contact Details

Filer

Filer Name
Perpetual Cougarette Scholarship
EIN
46-4071881
Phone
8012265454
Address
4626 N 300 W SUITE 390, PROVO, UT 84604

Signing Officer

Name
Brian Kofford
Title
Director
Phone
8013725345
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Kofford
Formed
2013
Legal Domicile
Ut
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Striv Cpas
Address
3300 N TRIUMPH BLVD SUITE 100, LEHI, UT 84043
Preparer
Brian Kofford
Phone
8012265454
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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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