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COLLEGE OF IDAHO 2ND CENTURY FUND- TRUST B A CHARITABLE EDUCATION TR

EIN 82-6069279 CALDWELL, ID

Revenue 2024
$665,718
Expenses 2024
$843,479

Program services were 96.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B110
Classification
1000
Street
2112 CLEVELAND BLVD

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

The College of Idaho 2nd Century Fund Trust B is a charitable educational trust where the income that is generated is distributed to The College of Idaho for budgeted expenses necessary for the College to fulfill its purpose as an institution of higher learning.

Activities or mission (Part I)

A charitable educational trust that distributes its income to the College of Idaho.

  • The Trust supports the general operating costs of The College of Idaho, including salaries and benefits, various other academic departmental operating cost, and maintenance and improvements to campus facilities.

    Expenses $813,732 · Grants $813,732

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Jen Sampson

    Chair

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Ken Wagers

    Trustee

    Total calculated
    $0
    Hours/week
    0.5 + 2.5 related

  • Buck Harris

    Trustee

    Total calculated
    $0
    Hours/week
    0.5 + 1.5 related

  • Candy Dale

    Trustee

    Total calculated
    $0
    Hours/week
    0.5 + 1.5 related

  • Michael Pearson

    Trustee

    Total calculated
    $0
    Hours/week
    0.5 + 1.5 related

  • Rick Williams

    Trustee

    Total calculated
    $0
    Hours/week
    0.5 + 1.5 related

  • Kyle Sales

    CFO

    Total calculated
    $83,125
    From this org
    $0
    From related orgs
    $70,196
    Other
    $12,929
    Hours/week
    1 + 39 related

  • Richard W Erne

    Former VP Finance & Operations

    Total calculated
    $139,825
    From this org
    $0
    From related orgs
    $128,558
    Other
    $11,267
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $128,558 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $7,558 related
    Nontaxable benefits
    $0 + $3,846 related
    Filer's total
    $0 + $139,962 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $665,718
    Expenses
    $843,479
    Contributions
    $0
    Grants paid
    $813,732
  • 2023
    Revenue
    $254,153
    Expenses
    $674,652
    Contributions
    $0
    Grants paid
    $650,000
  • 2022
    Revenue
    $183,108
    Expenses
    $22,779
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $1,074,973
    Expenses
    $2,363,118
    Assets (EOY)
    $12,230,873

  • 2020 · 990

    Revenue
    $453,105
    Expenses
    $799,292
    Assets (EOY)
    $16,335,560

  • 2019 · 990

    Revenue
    $670,548
    Expenses
    $799,204
    Assets (EOY)
    $13,381,768

  • 2018 · 990

    Revenue
    $143,083
    Expenses
    $30,970
    Assets (EOY)
    $14,659,501

  • 2017 · 990

    Revenue
    $769,829
    Expenses
    $798,621
    Assets (EOY)
    $14,344,297

  • 2016 · 990

    Revenue
    $820,858
    Expenses
    $666,116
    Assets (EOY)
    $15,188,097

  • 2015 · 990

    Revenue
    $276,701
    Expenses
    $257,078
    Assets (EOY)
    $14,005,918

  • 2014 · 990

    Revenue
    $482,055
    Expenses
    $2,763,188
    Assets (EOY)
    $14,226,163

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

Where these grants went next →

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Related corporations and trusts on its 2024 return

  • Charitable Remainder Trust (1)

    T · Investment Management · ID

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility SOUNK.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.