Civic Intelligence

Perpetual Cougarette Scholarship Fund

990 • Fiscal year 2015 • EIN 46-4071881

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 11, 2016

Organization ProfileBYUCOUGARETTESCHOLARSHIPS.COM
4692 N 300 W Suite 210Provo, UT 84604

(801) 802-9100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.06x

Higher debt load relative to revenue than 25% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

98th percentile

93%

Higher net margin than 98% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

21st percentile

$21,750

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

93rd percentile

52%

Faster asset growth than 93% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$7,311,199

Up $2,486,699 (+52%) from 2014

Net Assets

Up

$7,139,450

Up $2,479,450 (+53%) from 2014

Liabilities

Up

$171,749

Up $7,249 (+4.4%) from 2014

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin98th percentile

Revenue

Down

$2,839,550

Down $655,450 (-19%) from 2014

Expenses

Up

$185,100

Up $185,100 from 2014

Net Income

Down

$2,654,450

Down $840,550 (-24%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2015

Assets$7,311,199
Liabilities$171,749
Net Assets$7,139,450
Open 2015 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$2,839,550
Expenses$185,100
Net Income$2,654,450
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 11, 2016
Return Version
2015v2.1
Gross Receipts
$2,839,550
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$164,500$48,517▼ $115,983
Prepaid Expenses and Deferred Charges-$132-
Total Assets$4,824,500$7,311,199▲ $2,486,699
Other Assets Total$4,660,000$7,262,550▲ $2,602,550
Liabilities
Other Liabilities$164,500$171,675▲ $7,175
Accounts Payable and Accrued Expenses-$74-
Total Liabilities$164,500$171,749▲ $7,249
Net Assets / Fund Balance
Unrestricted Net Assets$4,660,000$7,139,450▲ $2,479,450
Total Net Assets Fund Balance$4,660,000$7,139,450▲ $2,479,450
Total Liabilities and Net Assets / Fund Balance$4,824,500$7,311,199▲ $2,486,699

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$7,262,550--
Compensation and Service Providers
Top Officer Pay21st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brian T KoffordPresidentPT$21,750$21,750
Revenue and Support

Revenue Composition

Contributions and Grants
$2,777,550
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$62,000
All Other Contributions
$2,777,550
Change in Net Assets
$2,654,450

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Collectibles7$2,777,550
Total Noncash Contributions7$2,777,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$94,107
Other Expenses$67,537
Salaries, Compensation, and Employee Benefits$23,456
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$94,107--$94,107
Interest$31,675--$31,675
Advertising$25,901--$25,901
Other Salaries and Wages$21,750--$21,750
Fees for Services Legal-$3,030-$3,030
Travel$2,877--$2,877
Fees for Services Accounting-$2,479-$2,479
Payroll Taxes-$1,706-$1,706
Fees for Services Other-$1,575-$1,575
Total Functional Expenses$176,310$8,790$0$185,100
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Brigham Young UniversityProvo, UT-Scholarships$94,107
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
Note Payable$171,675
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

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

Form 990, Page 6, Part VI, Line 15A

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

Form 990, Page 6, Part VI, Line 15B

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

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Perpetual Cougarette Scholarship
EIN
46-4071881
Phone
8018029100
Address
4692 N 300 W SUITE 210, PROVO, UT 84604

Signing Officer

Name
Brian T Kofford
Title
President
Phone
8013725345
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian T Kofford
Formed
2013
Legal Domicile
Ut
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
4

Preparer

Firm
Biesinger & Kofford Cpas
Address
4692 N 300 W STE 210, PROVO, UT 84604
Preparer
Brian T Kofford CPA
Phone
8018029100
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers have donated time for fundraising, coordinating the display of art, created videos and brochures to promote awareness and the need for donations, worked on social media campaigns to promote the cause by sending emails to brigham young university alumni and inform potential donors”

Form 990, Page 2, Part III, Line 4D

“Sold some of the donated works of art and funded tuition scholarships for”

Form 990, Part XI, Line 9

“Change in assets sold -175,000 total -175,000”

Raw XML Appendix307 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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS HAVE DONATED TIME FOR FUNDRAISING, COORDINATING THE DISPLAY OF ART, CREATED VIDEOS AND BROCHURES TO PROMOTE AWARENESS AND THE NEED FOR DONATIONS, WORKED ON SOCIAL MEDIA CAMPAIGNS TO PROMOTE THE CAUSE BY SENDING EMAILS TO BRIGHAM YOUNG UNIVERSITY ALUMNI AND INFORM POTENTIAL DONORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SOLD SOME OF THE DONATED WORKS OF ART AND FUNDED TUITION SCHOLARSHIPS FOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICTS OF INTEREST POLICY IS MANAGED AND DOCUMENTED BY THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY PAYMENTS TO OFFICERS OR DIRECTORS ARE APPROVED BY THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANY PAYMENTS TO OFFICERS OR DIRECTORS ARE APPROVED BY THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN ASSETS SOLD -175,000 TOTAL -175,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07311199
IRS990/TravelGrp/ProgramServicesAmt02877
IRS990/TravelGrp/TotalAmt02877
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04660000
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07139450
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04151 N TRAVERSE MOUNTAIN BLVD 11-20
IRS990/USAddress/CityNm0LEHI
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084043
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0BYUCOUGARETTESCHOLARSHIPS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN T KOFFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08013725345
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERPETUAL COUGARETTE SCHOLARSHIP
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FUND
ReturnHeader/Filer/BusinessNameControlTxt0PERP
ReturnHeader/Filer/EIN0464071881
ReturnHeader/Filer/PhoneNum08018029100
ReturnHeader/Filer/USAddress/AddressLine1Txt04692 N 300 W SUITE 210
ReturnHeader/Filer/USAddress/CityNm0PROVO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084604
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203895490
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BIESINGER & KOFFORD CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04692 N 300 W STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PROVO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084604
ReturnHeader/PreparerPersonGrp/PhoneNum08018029100
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN T KOFFORD CPA
ReturnHeader/ReturnTs02016-11-11T16:36:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,311,199
Liabilities
$171,749
Net assets
$7,139,450
Revenue
$2,839,550
Expenses
$185,100
Net income
$2,654,450
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