Civic Intelligence

Spur Community Foundation Inc.

990 • Fiscal year 2018 • EIN 81-2375057

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 18, 2019

PO Box 6184Ketchum, ID 83340

(208) 720-9593

Siviq Scores

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

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

95th percentile

67%

Higher net margin than 95% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

98th percentile

190%

Faster asset growth than 98% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

95th percentile

127%

Faster revenue growth than 95% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$745,604

Up $488,733 (+190%) from 2017

Net Assets

Up

$735,604

Up $478,733 (+186%) from 2017

Liabilities

Up

$10,000

Up $10,000 from 2017

Revenue

Up

$711,747

Up $398,155 (+127%) from 2017

Expenses

Up

$233,014

Up $19,985 (+9.4%) from 2017

Net Income

Up

$478,733

Up $378,170 (+376%) from 2017

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2016: $156,308Liabilities 2016: $02016Assets 2017: $256,871Liabilities 2017: $0Net Assets 2017: $256,8712017Assets 2018: $745,604Liabilities 2018: $10,000Net Assets 2018: $735,6042018Assets 2019: $1,104,454Liabilities 2019: $0Net Assets 2019: $1,104,4542019Assets 2020: $1,689,986Liabilities 2020: $5,005Net Assets 2020: $1,684,9812020Assets 2021: $9,159,202Liabilities 2021: $6,444Net Assets 2021: $9,152,7582021Assets 2022: $3,902,906Liabilities 2022: $9,480Net Assets 2022: $3,893,4262022Assets 2023: $4,606,030Liabilities 2023: $0Net Assets 2023: $4,606,0302023Assets 2024: $15,854,579Liabilities 2024: $40,400Net Assets 2024: $15,814,1792024

Highlighted filing

2018

Assets$745,604
Liabilities$10,000
Net Assets$735,604

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$10M$0-$10MRevenue 2016: $187,576Expenses 2016: $31,268Net Income 2016: $156,3082016Revenue 2017: $313,592Expenses 2017: $213,029Net Income 2017: $100,5632017Revenue 2018: $711,747Expenses 2018: $233,014Net Income 2018: $478,7332018Revenue 2019: $1,165,772Expenses 2019: $796,922Net Income 2019: $368,8502019Revenue 2020: $2,398,446Expenses 2020: $1,817,919Net Income 2020: $580,5272020Revenue 2021: $10,006,945Expenses 2021: $2,539,168Net Income 2021: $7,467,7772021Revenue 2022: $7,214,013Expenses 2022: $12,470,900Net Income 2022: -$5,256,8872022Revenue 2023: $4,990,175Expenses 2023: $4,286,973Net Income 2023: $703,2022023Revenue 2024: $15,759,386Expenses 2024: $4,604,265Net Income 2024: $11,155,1212024

Highlighted filing

2018

Revenue$711,747
Expenses$233,014
Net Income$478,733
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 18, 2019
Return Version
2018v3.1
Gross Receipts
$1,093,831
Mission and Program Overview

Mission

Spur's mission is to inspire effective philanthropy for the wood river valley. We seek to: expand funding to the nonprofit sector foster excellence and accountability among local nonprofits assist donors with their giving.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$745,604-
Cash and Non-Interest-Bearing Accounts$256,871--
Total Assets$256,871$745,604▲ $488,733
Liabilities
Accounts Payable and Accrued Expenses-$10,000-
Total Liabilities$0$10,000▲ $10,000
Net Assets / Fund Balance
Temporarily Rstr Net Assets$163,256$574,669▲ $411,413
Unrestricted Net Assets$93,615$160,935▲ $67,320
Total Net Assets Fund Balance$256,871$735,604▲ $478,733
Total Liabilities and Net Assets / Fund Balance$256,871$745,604▲ $488,733
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim WolffPresident
Erik BoeTrustee
Jonathan NeeleyTrustee
Margaret BakerTrustee
Carol NieSecretary
Peter PalmedoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$711,061
Program Service Revenue
$0
Investment Income
$686
Other Revenue
$0
All Other Contributions
$711,061
Change in Net Assets
$478,733

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
Securities Publicly Traded3$379,339
Total Noncash Contributions3$379,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,014
Grants and Similar Amounts Paid$103,000
Total Fundraising Expense$4,377
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$103,000--$103,000
Fees for Services Management$29,855$36,963$4,265$71,083
Fees for Services Other$43,088--$43,088
Office Expenses$2,497$6,480$112$9,089
Conferences and Meetings$1,440$2,845-$4,285
Fees for Services Accounting-$1,337-$1,337
Information Technology-$1,022-$1,022
Advertising-$110-$110
Total Functional Expenses$179,880$48,757$4,377$233,014
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
MEN'S SECOND CHANCE LIVINGHailey, ID501c3General Support$20,000
Sun Valley Center for the ArtsSun Valley, ID501c3General Support$15,000
Swiftsure RanchBellevue, ID501c3General Support$15,000
Hospice and Palliative Care of WrvKetchum, ID501c3General Support$10,000
Wood River YmcaKetchum, ID501c3Greenhouse Capital$10,000
The Hunger CoalitionBellevue, ID501c3General Support$9,000
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 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
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

The board will review the 990 and vote to approve it before approving for e-filing by tax preparer.

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

Conflict of interest policy is reviewed at least annually.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Spur Community Foundation Inc
EIN
81-2375057
Phone
2087209593
Address
PO BOX 6184, KETCHUM, ID 83340

Signing Officer

Name
Tim Wolff
Title
President
Phone
2087209593
Signed
2019-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Wolff
Formed
2016
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Christy a Mcpherson CPA
Address
101 E BULLION ST STE 2G, HAILEY, ID 83333-6000
Preparer
Christy a Mcpherson CPA
Phone
2087262741
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Spur's mission is to inspire effective philanthropy for the wood river valley. We seek to: expand funding to the nonprofit sector foster excellence and accountability among local nonprofits assist donors with their giving.

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

Non-profit capacity building: - provided 6 months of individualized leadership coaching services to 4 executive directors of local non-profits who where chosen through a competitive application process; - partnered with another local philanthropic fund (heart of gold) to host a seminar on persuasive presentations that was attended by 40 people representing 24 local nonprofit organizations; - purchased equipment for listening to live translation of presentations and partnered with the hailey public library to make it available to local non-profits; - engaged 8 organizations in a self-assessment process that identifies community needs, organizational challenges and opportunities for philanthropic investments.

Form 990, Part IX, Line 11G

Sub contract 587 0 0 sub contract 42,500 0 0 rounding 1 0 0 total 43,088 0 0

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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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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2PO BOX 4320
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3PO BOX 656
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4PO BOX 2398
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5114 CALYPSO LANE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0KETCHUM
IRS990ScheduleI/RecipientTable/USAddress/CityNm1BELLEVUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm2KETCHUM
IRS990ScheduleI/RecipientTable/USAddress/CityNm3SUN VALLEY
IRS990ScheduleI/RecipientTable/USAddress/CityNm4HAILEY
IRS990ScheduleI/RecipientTable/USAddress/CityNm5BELLEVUE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ID
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1ID
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2ID
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3ID
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4ID
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5ID
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd083340
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd183313
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd283340
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd383353
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd483333
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd583313
IRS990ScheduleI/Total501c3OrgCnt06
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SUN VALLEY CENTER FOR THE ARTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONTRIBUTION
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SPUR AWARDED 10,000 TO SUN VALLEY CENTER FOR THE ARTS - WHERE TIM WOLFF, SPUR BOARD MEMBER WAS ALSO A BOARD MEMBER. SPUR'S BOARD TAKES CARE TO RECUSE PEOPLE FROM VOTING WHERE THERE COULD BE A PERCEIVED CONFLICT OF INTEREST.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt03
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0379339
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPUR'S MISSION IS TO INSPIRE EFFECTIVE PHILANTHROPY FOR THE WOOD RIVER VALLEY. WE SEEK TO: EXPAND FUNDING TO THE NONPROFIT SECTOR FOSTER EXCELLENCE AND ACCOUNTABILITY AMONG LOCAL NONPROFITS ASSIST DONORS WITH THEIR GIVING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NON-PROFIT CAPACITY BUILDING: - PROVIDED 6 MONTHS OF INDIVIDUALIZED LEADERSHIP COACHING SERVICES TO 4 EXECUTIVE DIRECTORS OF LOCAL NON-PROFITS WHO WHERE CHOSEN THROUGH A COMPETITIVE APPLICATION PROCESS; - PARTNERED WITH ANOTHER LOCAL PHILANTHROPIC FUND (HEART OF GOLD) TO HOST A SEMINAR ON PERSUASIVE PRESENTATIONS THAT WAS ATTENDED BY 40 PEOPLE REPRESENTING 24 LOCAL NONPROFIT ORGANIZATIONS; - PURCHASED EQUIPMENT FOR LISTENING TO LIVE TRANSLATION OF PRESENTATIONS AND PARTNERED WITH THE HAILEY PUBLIC LIBRARY TO MAKE IT AVAILABLE TO LOCAL NON-PROFITS; - ENGAGED 8 ORGANIZATIONS IN A SELF-ASSESSMENT PROCESS THAT IDENTIFIES COMMUNITY NEEDS, ORGANIZATIONAL CHALLENGES AND OPPORTUNITIES FOR PHILANTHROPIC INVESTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD WILL REVIEW THE 990 AND VOTE TO APPROVE IT BEFORE APPROVING FOR E-FILING BY TAX PREPARER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY IS REVIEWED AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUB CONTRACT 587 0 0 SUB CONTRACT 42,500 0 0 ROUNDING 1 0 0 TOTAL 43,088 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0163256
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0574669
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0256871
IRS990/TotalAssetsEOYAmt0745604
IRS990/TotalAssetsGrp/BOYAmt0256871
IRS990/TotalAssetsGrp/EOYAmt0745604
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0711061
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04377
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048757
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0179880
IRS990/TotalFunctionalExpensesGrp/TotalAmt0233014
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt010000
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt010000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0256871
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0735604
IRS990/TotalProgramServiceExpensesAmt0179880
IRS990/TotalRevenueGrp/ExclusionAmt0193
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0493
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0711747
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0256871
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0745604
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt093615
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0160935
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 6184
IRS990/USAddress/CityNm0KETCHUM
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083340
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM WOLFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02087209593
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPUR COMMUNITY FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SPUR
ReturnHeader/Filer/EIN0812375057
ReturnHeader/Filer/PhoneNum02087209593
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6184
ReturnHeader/Filer/USAddress/CityNm0KETCHUM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083340
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02AF561AED5CF417DF4A8F4480DC7452C8E7912DA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FA3463838DF3C9BECD8325E08ECB226E2301C8B5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-07-23
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:36:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202037634
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTY A MCPHERSON CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 E BULLION ST STE 2G
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAILEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0833336000
ReturnHeader/PreparerPersonGrp/PhoneNum02087262741
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTY A MCPHERSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-07-23T14:36:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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