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.
57¢ 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

FY2023 · 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
57%
of spending
Worth a look: 57% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$108K
to officers and key staff · 34% of spending
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
2 mo
of spending, in cash
Plus $3.1M in investments, Pt X · Ln 11–13
Fine: 1.5 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
$54K
+146% vs prior year
Spent
$316K
To programs
57%
Net assets
$3.1M
By yearFY2020–FY2024
Revenue
$54K
FY2023▲ +146%
Tap a bar for its year
Revenue by fiscal year
FY2020−$236K
FY2021$164K
FY2021$224K
FY2022−$117K
FY2023$54K
FY2024$301K
Expenses
$316K
FY2023▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2020$268K
FY2021$179K
FY2021$71K
FY2022$265K
FY2023$316K
FY2024$373K
Net assets
$3.1M
FY2023▲ +4%
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 FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 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

57 cents of each dollar spent went to programs.

Program services 57% · $180K Management & general 43% · $136K

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

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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.

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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.

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Provided by the organization

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1 program · $180K · in their own filed words · FY2023
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.

$180Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$54K
Ln 12
Investment incomeLn 3$54K
Money outPt IX
$316K
Ln 25
Programscol B$180K
Managementcol C$136K
Owns and owesPt X
$3.1M
net assets · Ln 32
Cash and savingsLn 1–2$39K
Total assetsLn 16$3.1M
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$54K
Gains on assetsLn 7−$36K
Total revenueLn 12$54K
Assets in detailPt X, end of year
CashLn 1$39K
Cash and savings togetherLn 1–2$39K
InvestmentsLn 11–13$3.1M
Total assetsLn 16$3.1M
LiabilitiesLn 26$0
Net assetsLn 32$3.1M
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 FY23End FY23
Cash and savingsLn 1–2$23K$39K
InvestmentsLn 11–13$3.0M$3.1M
Total assetsLn 16$3.0M$3.1M
LiabilitiesLn 26$0$0
Net assetsLn 32$3.0M$3.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$180K$180K
Pay of current officers, directors and key staffLn 5$108K$108K
Investment management feesLn 11f$28K$28K
Other expenses (24a–d)Ln 24$50$50
Total functional expensesLn 25$316K$180K$136K$0

Filing history

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

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $53,834 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 −$116,939$53,834
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year −$116,939$53,834
I-13 Grants and similar amounts paidPrior year $130,000$180,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $108,000$108,000
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $27,149$28,434
I-18 Total expensesPrior year $265,149$316,434
I-19 Revenue less expensesPrior year −$382,088−$262,600
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 $53,834 across 3 lines filed
VIII-3 Investment incomeExcluded from tax $89,572$89,572
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$35,738−$35,738
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $53,834$53,834
Part IX · Statement of functional expenses $316,434 across 4 lines filed
IX-1 Grants to domestic organizationsPrograms $180,000$180,000
IX-5 Pay of current officers, directors and key staffManagement $108,000$108,000
IX-11f Investment management feesManagement $28,384$28,384
IX-24 Other expenses (24a–d)Management $50$50
IX-25 Total functional expensesPrograms $180,000 · Management $136,434 · Fundraising $0$316,434
Part X · Balance sheet $3,110,948 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $23,462$39,412
X-11 Publicly traded securitiesStart of year $2,975,749$3,071,536
X-16 Total assetsStart of year $2,999,211$3,110,948
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $2,999,211$3,110,948
X-33 Total liabilities and net assetsStart of year $2,999,211$3,110,948
Part XI · Reconciliation of net assets $3,110,948 net assets at year end
XI-1 Total revenue$53,834
XI-2 Total expenses$316,434
XI-3 Revenue less expenses−$262,600
XI-4 Net assets at start of year$2,999,211
XI-5 Net unrealized gains (losses) on investments$374,337
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,110,948

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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