Civic Intelligence

Cougar Property Holdings

990 • Fiscal year 2024 • EIN 91-2031421

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 11, 2025

Organization Profile
PO Box 641927Pullman, WA 99164-1927

(509) 335-1686

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.79x

Higher debt load relative to assets than 92% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

307.71x

Higher debt load relative to revenue than 100% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

1st percentile

-5245%

Higher net margin than 1% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$477,160

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 57978.1% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

99th percentile

2309%

Faster asset growth than 99% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

100th percentile

5387%

Faster revenue growth than 100% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$321,728

Up $308,373 (+2309%) from 2023

Net Assets

Up

$68,485

Up $56,832 (+488%) from 2023

Liabilities

Up

$253,243

Up $251,541 (+14779%) from 2023

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Up

$823

Up $808 (+5387%) from 2023

Expenses

Up

$43,991

Up $40,191 (+1058%) from 2023

Net Income

Down

-$43,168

Down $39,383 (-1041%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2012: $374,586Liabilities 2012: $02012Assets 2013: $375,104Net Assets 2013: $375,1042013Assets 2014: $360,298Liabilities 2014: $02014Assets 2015: $360,916Liabilities 2015: $5062015Assets 2016: $360,432Liabilities 2016: $02016Assets 2017: $317,205Liabilities 2017: $7482017Assets 2018: $1,142,826Liabilities 2018: $887,635Net Assets 2018: $255,1912018Assets 2019: $1,711,003Liabilities 2019: $1,597,331Net Assets 2019: $113,6722019Assets 2020: $1,669,352Liabilities 2020: $1,687,591Net Assets 2020: -$18,2392020Assets 2021: $1,736,338Liabilities 2021: $1,777,825Net Assets 2021: -$41,4872021Assets 2022: $17,140Liabilities 2022: $1,702Net Assets 2022: $15,4382022Assets 2023: $13,355Liabilities 2023: $1,702Net Assets 2023: $11,6532023Assets 2024: $321,728Liabilities 2024: $253,243Net Assets 2024: $68,4852024

Highlighted filing

2024

Assets$321,728
Liabilities$253,243
Net Assets$68,485
Open 2024 Filing

Operations Trend

Revenue Growth100th percentile

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

$1.0M$500K$0-$500K-$1.0M-$1.5MRevenue 2012: $952Expenses 2012: $852Net Income 2012: $1002012Revenue 2013: $753Expenses 2013: $235Net Income 2013: $5182013Revenue 2014: $687Expenses 2014: $15,493Net Income 2014: -$14,8062014Revenue 2015: $632Expenses 2015: $520Net Income 2015: $1122015Revenue 2016: $634Expenses 2016: $612Net Income 2016: $222016Revenue 2017: $533Expenses 2017: $44,508Net Income 2017: -$43,9752017Revenue 2018: $522Expenses 2018: $44,055Net Income 2018: -$43,5332018Revenue 2019: -$1,019,548Expenses 2019: $201,590Net Income 2019: -$1,221,1382019Revenue 2020: -$336,401Expenses 2020: $219,367Net Income 2020: -$555,7682020Revenue 2021: $549,451Expenses 2021: $110,255Net Income 2021: $439,1962021Revenue 2022: $4Expenses 2022: $4,948Net Income 2022: -$4,9442022Revenue 2023: $15Expenses 2023: $3,800Net Income 2023: -$3,7852023Revenue 2024: $823Expenses 2024: $43,991Net Income 2024: -$43,1682024

Highlighted filing

2024

Revenue$823
Expenses$43,991
Net Income-$43,168
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 11, 2025
Return Version
2023v6.0
Gross Receipts
$823
Mission and Program Overview

Mission

Cougar Property Holdings was formed to assist Washington State University Foundation in supporting, maintaining, improving, enlarging or extending programs, service curricula and property holdings of Washington State University.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$11,772$69,736▲ $57,964
Prepaid Expenses and Deferred Charges-$2,767-
Total Assets$13,355$321,728▲ $308,373
Other Assets Total$1,583$249,225▲ $247,642
Liabilities
Other Liabilities$0$251,198▲ $251,198
Accounts Payable and Accrued Expenses$1,702$2,045▲ $343
Total Liabilities$1,702$253,243▲ $251,541
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,653$68,485▲ $56,832
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$11,653$68,485▲ $56,832
Total Liabilities and Net Assets / Fund Balance$13,355$321,728▲ $308,373

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$248,725--
Compensation and Service Providers
Top Officer Pay100th percentile

Board Members and Trustees

NameTitle
Doug GrimChairman
Rick DoaneBoard Member
Wayne AllertBoard Member
Michael ConnellSecretary and Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$12
Other Revenue
$811
Change in Net Assets
$-43,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,991
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$0$43,388$0$43,388
Insurance-$238-$238
Total Functional Expenses$0$43,991$0$43,991
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
Lease liability$251,198
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The organization does not have active committees.”

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

“The form 990 is prepared by Washington State University Foundation and is reviewed by Foundation's Audit Committee and approved by the Cougar Property Holdings Board.”

Form 990, Part VI, Section C, Line 19

“The Washington State University Foundation (WSUF) audited financial statements, which include the activity of Cougar Property Holdings, are available to the public on WSUF's website: http//wsufoundation.wsu.edu/. The Cougar Property Holdings governing documents are not publicly available.”

Filing and Contact Details

Filer

Filer Name
Cougar Property Holdings
EIN
91-2031421
Phone
5093351686
Address
PO Box 641927, Pullman, WA 99164-1927

Signing Officer

Name
Michael C Connell
Title
Secretary and Treasurer
Phone
5093356686
Signed
2025-04-11

Organization Details

Principal Officer
Michael C Connell
Formed
2000
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
3
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Transfer from the related entity.”

Financial Statement Notes

Schedule D, Part X, Line 2

“The following footnote is included in the Washington State University Foundation consolidated financial statements: The Foundation and its wholly owned subsidiaries have been recognized by the Internal Revenue Service as exempt from federal income taxes under section 501(a) of the Internal Revenue Code as organizations described in section 501(c)3 of the Internal Revenue Code. Unrelated business income is considered taxable income. Donations to the Foundation are generally tax deductible. Neither the Foundation nor its subsidiaries have unrecognized tax benefits that would have required an adjustment to net assets, nor unrecognized tax benefits at June 2024, and 2023.”

Raw XML Appendix398 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Michael Connell
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Secretary and Treasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0477160
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization does not have active committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The form 990 is prepared by Washington State University Foundation and is reviewed by Foundation's Audit Committee and approved by the Cougar Property Holdings Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Washington State University Foundation (WSUF) audited financial statements, which include the activity of Cougar Property Holdings, are available to the public on WSUF's website: http//wsufoundation.wsu.edu/. The Cougar Property Holdings governing documents are not publicly available.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Transfer from the related entity.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Washington State University Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0911075542
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Fundraise private support for WSU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt05
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0255 E Main Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Pullman
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099163
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt013355
IRS990/TotalAssetsEOYAmt0321728
IRS990/TotalAssetsGrp/BOYAmt013355
IRS990/TotalAssetsGrp/EOYAmt0321728
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043991
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt043991
IRS990/TotalGrossUBIAmt0811
IRS990/TotalLiabilitiesBOYAmt01702
IRS990/TotalLiabilitiesEOYAmt0253243
IRS990/TotalLiabilitiesGrp/BOYAmt01702
IRS990/TotalLiabilitiesGrp/EOYAmt0253243
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011653
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt068485
IRS990/TotalOtherCompensationAmt055667
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt012
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0823
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0811
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013355
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0321728
IRS990/TotReportableCompRltdOrgAmt0421493
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 641927
IRS990/USAddress/CityNm0Pullman
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd0991641927
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael C Connell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary and Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05093356686
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUGAR PROPERTY HOLDINGS
ReturnHeader/Filer/BusinessNameControlTxt0COUG
ReturnHeader/Filer/EIN0912031421
ReturnHeader/Filer/PhoneNum05093351686
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 641927
ReturnHeader/Filer/USAddress/CityNm0Pullman
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0991641927
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-04-11T13:26:39-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$321,728
Liabilities
$253,243
Net assets
$68,485
Revenue
$823
Expenses
$43,991
Net income
-$43,168
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.32$0.25$0.07$0.00$0.04$0.04
2023Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.00$0.00$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.02$0.00$0.00$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$1.78$0.04$0.55$0.11$0.44
2020Summary only. Only limited summary data is available for this year.$1.67$1.69$0.02$0.34$0.22$0.56
2019Summary only. Only limited summary data is available for this year.$1.71$1.60$0.11$1.02$0.20$1.22
2018Summary only. Only limited summary data is available for this year.$1.14$0.89$0.26$0.00$0.04$0.04
2017Summary only. Only limited summary data is available for this year.$0.32$0.00$0.00$0.04$0.04
2016Summary only. Only limited summary data is available for this year.$0.36$0.00$0.00$0.00$0.00
2015Summary only. Only limited summary data is available for this year.$0.36$0.00$0.00$0.00$0.00
2014Summary only. Only limited summary data is available for this year.$0.36$0.00$0.00$0.02$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.38$0.00$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$0.37$0.00$0.00$0.00$0.00