To conduct and support activities exclusively for the benefit of or to carry out the purposes for the cougar fund, INC., a wyoming nonprofit corporation and wildlife conservation efforts in north america for carnivorous animals.

501(c)(3) charity; gifts are tax-deductible.
49¢ of each $1 spent went to programs.
$108K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $247K a year · 746% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
49%
of spending
Concern: 49% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$108K
to officers and key staff · 41% of spending
Concern: pay to officers and key staff is 41% of spending; over 30%.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
−$117K
-152% vs prior year
Spent
$265K
To programs
49%
Net assets
$3.0M
By yearFY2020–FY2024
Revenue
−$117K
FY2022▼ -152%
Tap a bar for its year
Revenue by fiscal year
FY2020−$236K
FY2021$164K
FY2021$224K
FY2022−$117K
FY2023$54K
FY2024$301K
Expenses
$265K
FY2022▲ +274%
Tap a bar for its year
Expenses by fiscal year
FY2020$268K
FY2021$179K
FY2021$71K
FY2022$265K
FY2023$316K
FY2024$373K
Net assets
$3.0M
FY2022▼ -21%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.5M
FY2021$3.9M
FY2021$3.8M
FY2022$3.0M
FY2023$3.1M
FY2024$3.3M

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2017.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

49 cents of each dollar spent went to programs.

Program services 49% · $130K Management & general 51% · $135K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

2 people listed on the 990; $108K paid to officers and key staff.

Part VII, Section A · reportable compensation
$108,000Pt VII · Sec A
$0Pt VII · Sec A

Thomas D Mangelsen’s $108K as Trustee is at the 88th percentile of top reported officer pay among 1265 $100K–1M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2021FY2020
Thomas D Mangelsen$108,000$108,000$108,000$108,000$108,000$108,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Spencer Wilson Charitable Trust executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports wildlife conservation efforts for carnivorous animals in North America.

Questions for Spencer Wilson Charitable Trust

Tap to ask. Spencer Wilson Charitable Trust sees how many people are interested.

Your first name shows with your question. Spencer Wilson Charitable Trust answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $130K · in their own filed words · FY2022
01

To conduct and support activities exclusively for the benefit of or to carry out the purposes for the cougar fund, inc., a wyoming nonprofit corporation and wildlife conservation efforts in north america for carnivorous animals.

$130Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 5 grants · $715K · 2019–2024
Cougar Fund INCWY · FY2024$230,120
Cougar Fund INCWY · FY2023$180,000
Cougar Fund INCWY · FY2022$130,000
Cougar Fund INCWY · FY2020$45,000
Cougar Fund INCWY · FY2019$130,000

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
−$117K
Ln 12
Investment incomeLn 3$63K
Money outPt IX
$265K
Ln 25
Programscol B$130K
Managementcol C$135K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$23K
Total assetsLn 16$3.0M
LiabilitiesLn 26$0
PeoplePt VI, VII
2
listed · VII A
PaidVII A1
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$63K
Gains on assetsLn 7−$180K
Total revenueLn 12−$117K
Assets in detailPt X, end of year
CashLn 1$23K
Cash and savings togetherLn 1–2$23K
InvestmentsLn 11–13$3.0M
Total assetsLn 16$3.0M
LiabilitiesLn 26$0
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$35K$23K
InvestmentsLn 11–13$3.8M$3.0M
Total assetsLn 16$3.8M$3.0M
LiabilitiesLn 26$0$0
Net assetsLn 32$3.8M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$130K$130K
Pay of current officers, directors and key staffLn 5$108K$108K
Accounting feesLn 11c$4K$4K
Investment management feesLn 11f$24K$24K
Other expenses (24a–d)Ln 24$30$30
Total functional expensesLn 25$265K$130K$135K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $301K$373K−$72K$3.3M 990 PDF
FY2023 $54K$316K−$263K$3.1M 990 PDF
FY2022 Viewing −$117K$265K−$382K$3.0M 990 PDF
FY2021 $164K$179K−$15K$3.9M 990 PDF
FY2020 −$236K$268K−$503K$3.5M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary −$116,939 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $239,010−$116,939
I-11 Other revenuePrior year −$15,314$0
I-12 Total revenuePrior year $223,696−$116,939
I-13 Grants and similar amounts paidPrior year $0$130,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $57,571$108,000
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $13,376$27,149
I-18 Total expensesPrior year $70,947$265,149
I-19 Revenue less expensesPrior year $152,749−$382,088
Part VI · Governance 2 of 2 board members independent, 3 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members2
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue −$116,939 across 3 lines filed
VIII-3 Investment incomeExcluded from tax $62,747$62,747
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$179,686−$179,686
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax −$116,939−$116,939
Part IX · Statement of functional expenses $265,149 across 5 lines filed
IX-1 Grants to domestic organizationsPrograms $130,000$130,000
IX-5 Pay of current officers, directors and key staffManagement $108,000$108,000
IX-11c Accounting feesManagement $3,513$3,513
IX-11f Investment management feesManagement $23,606$23,606
IX-24 Other expenses (24a–d)Management $30$30
IX-25 Total functional expensesPrograms $130,000 · Management $135,149 · Fundraising $0$265,149
Part X · Balance sheet $2,999,211 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $35,005$23,462
X-11 Publicly traded securitiesStart of year $3,765,131$2,975,749
X-16 Total assetsStart of year $3,800,136$2,999,211
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $3,800,136$2,999,211
X-33 Total liabilities and net assetsStart of year $3,800,136$2,999,211
Part XI · Reconciliation of net assets $2,999,211 net assets at year end
XI-1 Total revenue−$116,939
XI-2 Total expenses$265,149
XI-3 Revenue less expenses−$382,088
XI-4 Net assets at start of year$3,800,136
XI-5 Net unrealized gains (losses) on investments−$418,837
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,999,211

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.