Liabilities / Assets
5th percentile
Tied with the lowest-debt nonprofits in its peer group.
Williston State College Supporting Foundation
EIN 83-2369114 • 501(c)3 • Williston, ND
Pub. 78 Eligible
Profile
Williston state college supporting foundation supports the activities of williston state college foundation, which includes building relationships with alumni, donors, and surrounding communities; generating financial support; funding student and faculty development scholarships; and leading capital expansion to develop a thriving state-of-the-art campus.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
6th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
99th percentile
Higher net margin than 99% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$15,660,695
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
$15,660,695
No earlier filing loaded for comparison.
Revenue
$1,897,718
No earlier filing loaded for comparison.
Expenses
$1,319
No earlier filing loaded for comparison.
Net Income
$1,896,399
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $15,660,695
- Liabilities
- $0
- Net assets
- $15,660,695
- Revenue
- $1,897,718
- Expenses
- $1,319
- Net income
- $1,896,399
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2019 to Jun 30, 2020
- Signed
- Feb 17, 2021
- Return Version
- 2019v5.2
- Gross Receipts
- $22,317,126
Mission and Program Overview
Mission
Williston state college supporting foundation supports the activities of williston state college foundation, which includes building relationships with alumni, donors, and surrounding communities; generating financial support; funding student and faculty development scholarships; and leading capital expansion to develop a thriving state-of-the-art campus.
To assist in accomplishing the charitable/educational purposes of the williston state college foundation by promoting and supporting williston state college, an institution of higher learning located in williston, north dakota.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,264,725 | $13,510,973 | ▲ $11,246,248 |
| Savings and Temporary Cash Investments | $2,650,918 | $1,873,928 | ▼ $776,990 |
| Total Assets | $5,282,741 | $15,660,695 | ▲ $10,377,954 |
| Other Assets Total | $367,098 | $275,794 | ▼ $91,304 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $5,092,514 | $15,464,610 | ▲ $10,372,096 |
| Net Assets Without Donor Restrictions | $190,227 | $196,085 | ▲ $5,858 |
| Total Net Assets Fund Balance | $5,282,741 | $15,660,695 | ▲ $10,377,954 |
| Total Liabilities and Net Assets / Fund Balance | $5,282,741 | $15,660,695 | ▲ $10,377,954 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2020 | $4,915,643 | $8,227,581 | ▲ $2,241,677 | - | $15,384,901 |
| 2019 | - | $4,600,995 | ▲ $314,648 | - | $4,915,643 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Laurie Furuseth | CFO | PT | $61,716 | $61,716 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ward Koeser | President |
| Larry Grondahl | Vice President |
| Brandon Johnson | Director |
| Jory Meyer | Director |
| Lee Murphy | Director |
| Melanie Stillwell | Director |
| Myron Lee | Director |
| Nathan Jepsen | Director |
| Rick Medalen | Director |
| Taylor Olson | Director |
| Terry Olson | Executive Director |
| Katie Kringen | Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $556,082
- Other Revenue
- $1,341,636
- Change in Net Assets
- $1,896,399
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,319 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Accounting | - | $1,184 | - | $1,184 |
| Office Expenses | - | $135 | - | $135 |
| Total Functional Expenses | $0 | $1,319 | $0 | $1,319 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- Audit committee
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“The board of directors reviews form 990 before it is filed with the irs.”
Form 990, Part VI, Section B, Line 12C
“The conflict of interest policy covers all directors, officers, and employees of the foundation and any member of a committee with board delegated powers. Each board member completes an annual questionnaire indicating whether a conflict of interest exists. If there is a conflict of interest, the interested person shall leave the meeting while the potential confl1ct is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If no conflict of interest exists, the interested person may participate in a discussion of, and vote on, the transaction or arrangement in question. If a conflict of interest does exist, the following procedures shall be followed: (1) an interested person may make a presentation at the board or committee meeting, but after such presentation, the interested person shall leave the meeting during the discussion of, and vote on, the transaction or arrangement that results in the conflict of interest; (2) the chairperson of the board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement; (3) after exercising due diligence, the board or committee shall determine whether the foundation can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest; (4) if a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the foundation's best interest and for its own benefit, and whether the transaction is fair and reasonable to the foundation. The board shall the make its decision to enter into the transaction or arrangement in conformity with such determination.”
Form 990, Part VI, Section C, Line 18
“The foundation makes its form 1023 and 990 available for public inspection upon request.”
Form 990, Part VI, Section C, Line 19
“The foundation makes its governing documents, conflict of interest policy, and financial statements available for public inspection upon request.”
Filing and Contact Details
Filer
- Filer Name
- Williston State College Supporting
- EIN
- 83-2369114
- Phone
- 7015729275
- Address
- 721 E HIGHLAND DR NO E, WILLISTON, ND 58801
Signing Officer
- Name
- Hunter Berg
- Title
- Executive Director
- Phone
- 7015729275
- Signed
- 2021-02-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Hunter Berg
- Formed
- 2018
- Legal Domicile
- Nd
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 0
- Volunteers
- 11
Preparer
- Firm
- Brady Martz & Associates Pc
- Address
- PO BOX 848, MINOT, ND 58702-0848
- Preparer
- Daryl Heizelman
- Phone
- 7018520196
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Transfer of net assets from supported foundation ein: 45-6012226 8,227,581.”
FORM 990, PART XII, LINE 2C:
“The foundation's process for selecting an independent accountant is determined by williston state college foundation (a supported organization) as these entities are included in a group audit of the consolidated financial statements.”
Financial Statement Notes
PART V, LINE 4:
“The endowment consists of approximately 50 individual funds established for a variety of purposes, including scholarships for williston state college and other programs and improvements for the college.”
PART X, LINE 2:
“The foundation's policy is to evaluate the likelihood that its uncertain tax positions will prevail upon examination based on the extent to which those positions have substanial support within the internal revenue code and regulations, revenue rulings, court decisions and other evidence. It is the opinion of management that the foundation has no significant uncertain tax positions that would be subject to change upon examination. The federal income tax returns of the foundation are subject to examination by the irs, generally for three years after they were filed.”
Part V, Line 1B
“During the year ended june 30, 2020, williston state college supporting foundation received a transfer of endowment cash and investments in the amount of $8,227,581 from williston state college foundation (a supported organization, ein: 45-6012226), which represents permanently endowed corpus and related earnings. The transferred cash and investments will continue to be held for endowment purposes to support the mission of the williston state colllege foundation.”
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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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| IRS990/Desc | 0 | THE FOUNDATION PROVIDES SCHOLARSHIPS TO STUDENTS OF WILLISTON STATE COLLEGE FOR HIGHER EDUCATION, CONTINUING EDUCTION, AND STAFF GRANTS TO SUPPORT COLLEGE AND COMMUNITY PROJECTS. |
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| IRS990/MissionDesc | 0 | WILLISTON STATE COLLEGE SUPPORTING FOUNDATION SUPPORTS THE ACTIVITIES OF WILLISTON STATE COLLEGE FOUNDATION, WHICH INCLUDES BUILDING RELATIONSHIPS WITH ALUMNI, DONORS, AND SURROUNDING COMMUNITIES; GENERATING FINANCIAL SUPPORT; FUNDING STUDENT AND FACULTY DEVELOPMENT SCHOLARSHIPS; AND LEADING CAPITAL EXPANSION TO DEVELOP A THRIVING STATE-OF-THE-ART CAMPUS. |
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| IRS990/PrincipalOfficerNm | 0 | HUNTER BERG |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
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| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | WILLISTON STATE COLLEGE FOUNDATION |
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| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.25730 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ENDOWMENT CONSISTS OF APPROXIMATELY 50 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING SCHOLARSHIPS FOR WILLISTON STATE COLLEGE AND OTHER PROGRAMS AND IMPROVEMENTS FOR THE COLLEGE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOUNDATION'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE FOUNDATION HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF THE FOUNDATION ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DURING THE YEAR ENDED JUNE 30, 2020, WILLISTON STATE COLLEGE SUPPORTING FOUNDATION RECEIVED A TRANSFER OF ENDOWMENT CASH AND INVESTMENTS IN THE AMOUNT OF $8,227,581 FROM WILLISTON STATE COLLEGE FOUNDATION (A SUPPORTED ORGANIZATION, EIN: 45-6012226), WHICH REPRESENTS PERMANENTLY ENDOWED CORPUS AND RELATED EARNINGS. THE TRANSFERRED CASH AND INVESTMENTS WILL CONTINUE TO BE HELD FOR ENDOWMENT PURPOSES TO SUPPORT THE MISSION OF THE WILLISTON STATE COLLLEGE FOUNDATION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART V, LINE 1B |
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| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | TERRY OLSON |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 240776 |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | TERRY OLSON, EXECUTIVE DIRECTOR, RECEIVED $10,000 IN A DISCRETIONARY SPENDING ACCOUNT WHICH WAS APPROVED BY THE BOARD. THE FUNDS ARE USED FOR SMALL DONATIONS AND SPONSORSHIPS TO OTHER CHARITIES IN THE AREA. THE BOARD SEES ALL EXPENDITURES PAID OUT FROM THE ACCOUNT. THE AMOUNT IS NOT TREATED AS TAXABLE WAGES TO MR. OLSON. ANNUAL DUES FOR MR. OLSON'S ROTARY CLUB MEMBERSHIP WERE PAID BY THE FOUNDATION. MEMBERSHIP IS COMPULSORY AND THEREFORE NOT TREATED AS TAXABLE WAGES. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | TERRY OLSON IS COMPENSATED BY WILLISTON STATE COLLEGE AND WILLISTON STATE COLLEGE FOUNDATION REIMBURSES WILLISTON STATE COLLEGE FOR TERRY'S COMPENSATION. THE BOXES MARKED ABOVE REPRESENT THE STEPS TAKEN BY THE FOUNDATION TO DETERMINE TERRY'S COMPENSATION THAT WILL BE REIMBURSED BY THE FOUNDATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 2 | THE COMPENSATION REPORTED IN PART II IS DETERMINED BY WILLISTON STATE COLLEGE FOUNDATION. PAID BY WILLISTON STATE COLLEGE, AND REIMBURSED BY THE FOUNDATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART1, LINE 1A |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 3 |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART II |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF DIRECTORS REVIEWS FORM 990 BEFORE IT IS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS, OFFICERS, AND EMPLOYEES OF THE FOUNDATION AND ANY MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS. EACH BOARD MEMBER COMPLETES AN ANNUAL QUESTIONNAIRE INDICATING WHETHER A CONFLICT OF INTEREST EXISTS. IF THERE IS A CONFLICT OF INTEREST, THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE THE POTENTIAL CONFL1CT IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF NO CONFLICT OF INTEREST EXISTS, THE INTERESTED PERSON MAY PARTICIPATE IN A DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT IN QUESTION. IF A CONFLICT OF INTEREST DOES EXIST, THE FOLLOWING PROCEDURES SHALL BE FOLLOWED: (1) AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST; (2) THE CHAIRPERSON OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT; (3) AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE FOUNDATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST; (4) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE FOUNDATION'S BEST INTEREST AND FOR ITS OWN BENEFIT, AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE FOUNDATION. THE BOARD SHALL THE MAKE ITS DECISION TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FOUNDATION MAKES ITS FORM 1023 AND 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TRANSFER OF NET ASSETS FROM SUPPORTED FOUNDATION EIN: 45-6012226 8,227,581. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FOUNDATION'S PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTANT IS DETERMINED BY WILLISTON STATE COLLEGE FOUNDATION (A SUPPORTED ORGANIZATION) AS THESE ENTITIES ARE INCLUDED IN A GROUP AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
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