TY 2024 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024

Name of foundation
IDA UTA FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 3064
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
NAMPA, ID83653

A Employer identification number

20-7550830

B Telephone number (see instructions)

(208) 921-9660

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$9,453,979J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...	48,876		48,876
5a	Gross rents............	417,095		417,095
b	Net rental income or (loss) 54,967
6a	Net gain or (loss) from sale of assets not on line 10		218,355
b	Gross sales price for all assets on line 6a 1,105,000
7	Capital gain net income (from Part IV, line 2)...			218,355
8	Net short-term capital gain.........
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......	List of Attached Documents: // Content	47,621	47,621
12	Total. Add lines 1 through 11........	731,947		731,947
13	Compensation of officers, directors, trustees, etc.	77,402		21,673	55,729
14	Other employee salaries and wages......	24,200		24,200	0
15	Pension plans, employee benefits.......	8,828		7,052	1,776
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	13,817	4,144	9,673
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	33,207	33,203	4
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	56,236	50,750	0
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	188,281	188,281
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	91,505	90,178	1,327
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	493,476		419,481	68,509
25	Contributions, gifts, grants paid.......	421,000			421,000
26	Total expenses and disbursements. Add lines 24 and 25	914,476		419,481	489,509
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-182,529
b	Net investment income (if negative, enter -0-)			312,466
c	Adjusted net income (if negative, enter -0-)...

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2024)

Form 990-PF (2024)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	172,218	186,470	186,470
	2	Savings and temporary cash investments.........	176,224	813,710	813,710
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......	197,154	List of Attached Documents: // Content 308,023	354,722
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis 7,413,000
		Less: accumulated depreciation (attach schedule) 606,840	7,803,829	List of Attached Documents: // Content 6,806,160	7,413,000
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	678,544	List of Attached Documents: // Content 686,077	686,077
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	9,027,969	8,800,440	9,453,979
	17	Accounts payable and accrued expenses..........
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......
	22	Other liabilities (describe )
	23	Total liabilities (add lines 17 through 22).........	0	0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........	0	0
	27	Paid-in or capital surplus, or land, bldg., and equipment fund	0	0
	28	Retained earnings, accumulated income, endowment, or other funds	9,027,969	8,800,440
	29	Total net assets or fund balances (see instructions).....	9,027,969	8,800,440
	30	Total liabilities and net assets/fund balances (see instructions).	9,027,969	8,800,440

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

9,027,969

Enter amount from Part I, line 27a .....................

-182,529

Other increases not included in line 2 (itemize) right arrow

Add lines 1, 2, and 3 ..........................

8,845,440

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

45,000

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

8,800,440

Form 990-PF (2024)

Page 3

Part IV

Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e.g., real estate, 2-story brick warehouse; or common stock, 200 shs. MLC Co.)		(b) How acquired P—Purchase D—Donation	(c) Date acquired (mo., day, yr.)	(d) Date sold (mo., day, yr.)
1 a	SALE OF TRABUCO INVESTMENT PROPERTY	D	2021-09-22	2024-04-01
b	SALE OF 311 12TH AVE INVESTMENT PROPERTY	D		2024-04-08
c
d
e

(e) Gross sales price		(f) Depreciation allowed (or allowable)	(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	820,000		633,383	186,617
b	285,000	15,612	268,874	31,738
c
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69			(l) Gains (Col. (h) gain minus col. (k), but not less than -0-) or Losses (from col.(h))
(i) F.M.V. as of 12/31/69	(j) Adjusted basis as of 12/31/69	(k) Excess of col. (i) over col. (j), if any
a			186,617
b			31,738
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	218,355
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

Part V

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	4,343
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2	0
3	Add lines 1 and 2...........................	3	4,343
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	4,343
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	5,000
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	0
d	Backup withholding erroneously withheld ..........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	5,000
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	41
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	616
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax616	Refunded	11	0

Form 990-PF (2024)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ 0(2) On foundation managers. right arrow

$ 0

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument? ................

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),

and Part XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement. See instructions.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

N/A

The books are in care of right arrow

MICHAEL LAIRD Telephone no. right arrow

(208) 921-9660

Located at right arrow

PO BOX 3064NAMPAID ZIP+4 right arrow

83653

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo

a bank, securities, or other financial account in a foreign country? .................

16 No

See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow

Form 990-PF (2024)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

Yes

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? ......................

1a(5)

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.) ...............

1a(6)

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2024? .............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2024?....................

If "Yes," list the years right arrow

20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation

or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved

by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine

if the foundation had excess business holdings in 2024.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..

Form 990-PF (2024)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the

tax because it maintained expenditure responsibility for the grant? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .........................

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation. See instructions

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
MIKE LAIRD	TRUSTEE 15.00	77,402	0	0
PO BOX 3064 NAMPA,ID83653	TRUSTEE 15.00	77,402	0	0

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
NONE









Total number of other employees paid over $50,000...................				0

Form 990-PF (2024)

Page 7

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1


2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

Form 990-PF (2024)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

255,186

Average of monthly cash balances.......................

1,097,878

Fair market value of all other assets (see instructions)................

8,099,077

Total (add lines 1a, b, and c).........................

9,452,141

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

9,452,141

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

141,782

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

9,310,359

Minimum investment return. Enter 5% (0.05) of line 5................

465,518

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

Minimum investment return from Part IX, line 6..................

465,518

Tax on investment income for 2024 from Part V, line 5 .......

4,343

Income tax for 2024. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

4,343

Distributable amount before adjustments. Subtract line 2c from line 1............

461,175

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

461,175

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

461,175

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

489,509

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

489,509

Form 990-PF (2024)

Page 9

Part XII

Undistributed Income (see instructions)

	(a) Corpus	(b) Years prior to 2023	(c) 2023	(d) 2024
1 Distributable amount for 2024 from Part X, line 7				461,175
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......			414,227
b Total for prior years:20 , 20, 20		0
3 Excess distributions carryover, if any, to 2024:
a From 2019......
b From 2020......
c From 2021......
d From 2022......
e From 2023......
f Total of lines 3a through e ........	0
4Qualifying distributions for 2024 from Part
XI, line 4: $ 489,509
a Applied to 2023, but not more than line 2a			414,227
b Applied to undistributed income of prior years (Election required—see instructions).....		0
c Treated as distributions out of corpus (Election required—see instructions)........	0
d Applied to 2024 distributable amount.....				75,282
e Remaining amount distributed out of corpus	0
5 Excess distributions carryover applied to 2024.	0			0
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5	0
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........		0
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......		0
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........		0
e Undistributed income for 2023. Subtract line 4a from line 2a. Taxable amount—see instructions .............			0
f Undistributed income for 2024. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2025 ..........				385,893
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......	0
8 Excess distributions carryover from 2019 not applied on line 5 or line 7 (see instructions) ...	0
9 Excess distributions carryover to 2025. Subtract lines 7 and 8 from line 6a ......	0
10 Analysis of line 9:
a Excess from 2020....
b Excess from 2021....
c Excess from 2022....
d Excess from 2023....
e Excess from 2024....

Form 990-PF (2024)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-A, question 9)

1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2024	(b) 2023	(c) 2022	(d) 2021	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Part XIV

Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or email address of the person to whom applications should be addressed:

bThe form in which applications should be submitted and information and materials they should include:

cAny submission deadlines:

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

Form 990-PF (2024)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
AMERICAN RED CROSS 431 18TH ST NW WASHINGTON,DC200065310	NONE		SUPPORT THE BLOOD SUPPLY	11,000
BOISE RESCUE MISSION PO BOX 1494 BOISE,ID83701	NONE		SUPPORT LOCAL INDIGENT POPULATION	10,000
COLLEGE OF WESTERN IDAHO FOUNDATION PO BOX 3010 NAMPA,ID83653	NONE		EDUCATIONAL SCHOLARSHIPS	100,000
EDUCATION FOUNDATION OF WEST ADA 10531 W OVERLAND RD BOISE,ID83709	NONE		SUPPORT EDUCATIONAL PROGRAMS IN LOCAL DISTRICT	35,000
FAMILY JUSTICE CENTER FOUNDATION PO BOX 340 NAMPA,ID83653	NONE		SUPPORT VICTIMS OF DOMESTIC VIOLENCE	30,000
HOPE AND HOME 4945 N 30TH ST THIRD FLOOR COLORADO SPRINGS,CO80919	NONE		SUPPORT FOSTER HOME PROGRAM	30,000
IDAHO FOOD BANK 3630 E COMMERCIAL COURT MERIDIAN,ID83642	NONE		SUPPORT FOOD ACCESS TO UNDERPRIVILEGED	30,000
IDAHO PARTNERS FOR GOOD PO BOX 190056 BOISE,ID83719	NONE		SUPPORT LOCAL CHARITIES	15,000
IDAHO REPTILE ZOO 10531 W OVERLAND RD BOISE,ID83709	NONE		SUPPORT EDUCATIONAL PROGRAMS AND REPTILE RESCUE	20,000
JUNIOR ACHIEVEMENT 215 E FRANKLIN RD MERIDIAN,ID83642	NONE		SUPPORT FINANCIAL EDUCATION IN LOCAL SCHOOLS	40,000
THE BOGUS BASIN RECREATIONAL ASSOC 2600 N BOGUS BASIN RD BOISE,ID83702	NONE		SUPPORT OUTDOOR EDUCATION	50,000
UPWARD INERTIA INCORPORATED 2601 W BANNOCK ST BOISE,ID83702	NONE		SUPPORT WELLNESS PROGRAMS IN LOCAL PRISONS	20,000
WCA 720 W WASHINGTON ST BOISE,ID83702	NONE		SUPPORT VICTIMS OF DOMESTIC VIOLENCE	15,000
YMCA 805 W FRANKLIN RD BOISE,ID83702	NONE		SUPPORT YOUTH DEVELOPMENT	15,000
Total ................................. 3a				421,000

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2024)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........
4 Dividends and interest from securities ....			14	48,876
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....			16	54,967
6 Net rental income or (loss) from personal property
7 Other investment income .....			01	47,621
8 Gain or (loss) from sales of assets other than inventory ............			18	218,355
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		0		369,819	0

13Total. Add line 12, columns (b), (d), and (e)..................

369,819

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)

Form 990-PF (2024)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2024)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2024 AccountingFeesSchedule

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING AND TAX	13,817	4,144		9,673

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2024 DepreciationSchedule

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Net Investment Income
211 12TH AVE - BLDG	2021-09-22	216,454	17,710	SL	27.500000000000	7,871	7,871
211 12TH AVE - LAND	2021-09-22	73,546		L		0	0
311 12 TH AVE - BLDG	2021-09-22	171,749	14,051	SL	27.500000000000	1,561	1,561
15750 RIVERSIDE-BLDG	2021-09-22	243,154	19,894	SL	27.500000000000	8,842	8,842
15750 RIVERSIDE-LAND	2021-09-22	281,846		L		0	0
4321 BEAR LN-BLDG	2021-09-22	282,630	23,123	SL	27.500000000000	10,277	10,277
4321 BEAR LN-LAND	2021-09-22	277,370		L		0	0
103 18TH ST-BLDG	2021-09-22	100,814	8,248	SL	27.500000000000	3,666	3,666
103 18TH ST-LAND	2021-09-22	69,186		L		0	0
109 18TH ST-BLDG	2021-09-22	149,452	12,229	SL	27.500000000000	5,435	5,435
109 18TH ST-LAND	2021-09-22	74,548		L		0	0
21274 MAIN ST- BLDG	2021-09-22	165,207	13,518	SL	27.500000000000	6,008	6,008
2826 GEORGIA-LAND	2021-09-22	70,007		L		0	0
2822 TWILIGHT - BLDG	2021-09-22	331,617	27,133	SL	27.500000000000	12,059	12,059
2822 TWILIGHT - LAND	2021-09-22	13,383		L		0	0
16983 TEN LANE -BLDG	2021-09-22	785,139	64,240	SL	27.500000000000	28,551	28,551
16983 TEN LANE - LAND	2021-09-22	429,861		L		0	0
59 S LOLLIPOP-BLDG	2021-09-22	253,389	20,732	SL	27.500000000000	9,214	9,214
59 S LOLLIPOP-LAND	2021-09-22	74,611		L		0	0
1311 4TH ST S - BLDG	2021-09-22	254,640	20,835	SL	27.500000000000	9,260	9,260
1311 4TH ST S - LAND	2021-09-22	80,360		L		0	0
13756 JUDSON -BLDG	2021-09-22	246,770	20,189	SL	27.500000000000	8,973	8,973
13756 JUDSON -LAND	2021-09-22	91,230		L		0	0
307 12TH AVE RD - BLDG	2021-09-22	208,678	17,073	SL	27.500000000000	7,588	7,588
307 12TH AVE RD - LAND	2021-09-22	71,322		L		0	0
13812 MARAVILLA-BLDG	2021-09-22	246,730	20,187	SL	27.500000000000	8,972	8,972
13812 MARAVILLA-LAND	2021-09-22	91,270		L		0	0
2200 E ROYAL AVE - BLDG	2021-09-22	251,235	20,556	SL	27.500000000000	9,136	9,136
2200 E ROYAL AVE - LAND	2021-09-22	86,765		L		0	0
2116 ROCK CREEK - BLDG	2021-09-22	366,935	30,022	SL	27.500000000000	13,343	13,343
2116 ROCK CREEK - LAND	2021-09-22	111,065		L		0	0
2633 S STONEHEDGE DR - BLDG	2021-09-22	246,796	20,192	SL	27.500000000000	8,974	8,974
2633 S STONEHEDGE DR - LAND	2021-09-22	89,204		L		0	0
2826 GEORGIA-BLDG	2021-09-22	147,993	12,109	SL	27.500000000000	5,382	5,382
21274 MAIN ST- LAND	2021-09-22	154,793		L		0	0
2710 S GEORGIA - BLDG	2021-09-22	637,141	52,130	SL	27.500000000000	23,169	23,169
2710 S GEORGIA - LAND	2021-09-22	137,859		L		0	0
311 12 TH AVE - LAND	2021-09-22	78,251		L		0	0
10219 TRABUCO		575,000		NC	0 %	0	0

- TIN:

TY 2024 GeneralExplanationAttachment

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Identifier	Return Reference	Explanation
SECTION 1.263(A) - 1(F) DE MINIMIS SAFE HARBOR ELECTION	PART I, LINE 5B	THE ORGANIZATION IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A) - 1(F) FOR ALL ACTIVITIES.

- TIN:

TY 2024 InvestmentsCorpStockSchedule

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Name of Stock	End of Year Book Value	End of Year Fair Market Value
VANGUARD HIGH DIVIDEND	198,986	244,244
VANGUARD TOTAL STOCK	109,037	110,478

- TIN:

TY 2024 InvestmentsLandSchedule2

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Category/ Item	Cost/Other Basis	Accumulated Depreciation	Book Value
211 12TH AVE - BLDG	216,454	25,581	190,873
211 12TH AVE - LAND	73,546	0	73,546
15750 RIVERSIDE-BLDG	243,154	28,736	214,418
15750 RIVERSIDE-LAND	281,846	0	281,846
4321 BEAR LN-BLDG	282,630	33,400	249,230
4321 BEAR LN-LAND	277,370	0	277,370
103 18TH ST-BLDG	100,814	11,914	88,900
103 18TH ST-LAND	69,186	0	69,186
109 18TH ST-BLDG	149,452	17,664	131,788
109 18TH ST-LAND	74,548	0	74,548
21274 MAIN ST- BLDG	165,207	19,526	145,681
2826 GEORGIA-LAND	70,007	0	70,007
2822 TWILIGHT - BLDG	331,617	39,192	292,425
2822 TWILIGHT - LAND	13,383	0	13,383
16983 TEN LANE -BLDG	785,139	92,791	692,348
16983 TEN LANE - LAND	429,861	0	429,861
59 S LOLLIPOP-BLDG	253,389	29,946	223,443
59 S LOLLIPOP-LAND	74,611	0	74,611
1311 4TH ST S - BLDG	254,640	30,095	224,545
1311 4TH ST S - LAND	80,360	0	80,360
13756 JUDSON -BLDG	246,770	29,162	217,608
13756 JUDSON -LAND	91,230	0	91,230
307 12TH AVE RD - BLDG	208,678	24,661	184,017
307 12TH AVE RD - LAND	71,322	0	71,322
13812 MARAVILLA-BLDG	246,730	29,159	217,571
13812 MARAVILLA-LAND	91,270	0	91,270
2200 E ROYAL AVE - BLDG	251,235	29,692	221,543
2200 E ROYAL AVE - LAND	86,765	0	86,765
2116 ROCK CREEK - BLDG	366,935	43,365	323,570
2116 ROCK CREEK - LAND	111,065	0	111,065
2633 S STONEHEDGE DR - BLDG	246,796	29,166	217,630
2633 S STONEHEDGE DR - LAND	89,204	0	89,204
2826 GEORGIA-BLDG	147,993	17,491	130,502
21274 MAIN ST- LAND	154,793	0	154,793
2710 S GEORGIA - BLDG	637,141	75,299	561,842
2710 S GEORGIA - LAND	137,859	0	137,859

- TIN:

TY 2024 InvestmentsOtherSchedule2

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
IDA UTA INVESTORS LLC	AT COST	684,042	684,042
MINERAL ROYALTY RIGHTS	FMV	2,035	2,035

- TIN:

TY 2024 OtherDecreasesSchedule

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Description	Amount
PRIOR PERIOD ADJUSTMENT	45,000

- TIN:

TY 2024 OtherExpensesSchedule

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
MISCELLANEOUS	1,327	0	1,327
INSURANCE	301	301	0
REPAIRS	240	240	0
ALLOCATED SHARED EXPENSES	101	101	0
REPAIRS	800	800	0
INSURANCE	1,183	1,183	0
ALLOCATED SHARED EXPENSES	102	102	0
UTILITIES	201	201	0
REPAIRS	6,468	6,468	0
INSURANCE	282	282	0
SECURITY DEPOSIT REFUND	695	695	0
EQUIPMENT RENTAL	58	58	0
ALLOCATED SHARED EXPENSES	101	101	0
INSURANCE	0	0	0
UTILITIES	355	355	0
ALLOCATED SHARED EXPENSES	102	102	0
INSURANCE	375	375	0
ALLOCATED SHARED EXPENSES	101	101	0
INSURANCE	1,268	1,268	0
UTILITIES	124	124	0
REPAIRS	45	45	0
ALLOCATED SHARED EXPENSES	101	101	0
ASSOCIATION DUES	1,140	1,140	0
INSURANCE	224	224	0
REPAIRS	1,575	1,575	0
ALLOCATED SHARED EXPENSES	101	101	0
UTILITIES	1,672	1,672	0
REPAIRS	994	994	0
INSURANCE	672	672	0
ALLOCATED SHARED EXPENSES	102	102	0
INSURANCE	1,579	1,579	0
REPAIRS	6,470	6,470	0
UTILITIES	8,581	8,581	0
EQUIPMENT RENTAL	162	162	0
ALLOCATED SHARED EXPENSES	102	102	0
INSURANCE	361	361	0
REPAIRS	145	145	0
ALLOCATED SHARED EXPENSES	102	102	0
INSURANCE	1,401	1,401	0
REPAIRS	7,330	7,330	0
UTILITIES	1,818	1,818	0
SECURITY DEPOSIT REFUND	2,922	2,922	0
BANK SERVICES CHARGES	825	825	0
LEASING FEE	96	96	0
ALLOCATED SHARED EXPENSES	102	102	0
INSURANCE	551	551	0
REPAIRS	4,577	4,577	0
UTILITIES	1,135	1,135	0
LEASING FEE	168	168	0
SECURITY DEPOSIT REFUND	2,050	2,050	0
ALLOCATED SHARED EXPENSES	101	101	0
INSURANCE	392	392	0
REPAIRS	108	108	0
ASSOCIATION DUES	220	220	0
ALLOCATED SHARED EXPENSES	102	102	0
INSURANCE	259	259	0
UTILITIES	505	505	0
REPAIRS	1,054	1,054	0
ALLOCATED SHARED EXPENSES	102	102	0
INSURANCE	392	392	0
REPAIRS	1,000	1,000	0
ASSOCIATION DUES	220	220	0
ALLOCATED SHARED EXPENSES	102	102	0
INSURANCE	512	512	0
REPAIRS	3,234	3,234	0
ASSOCIATION DUES	310	310	0
UTILITIES	297	297	0
SECURITY DEPOSIT REFUND	606	606	0
EQUIPMENT RENTAL	63	63	0
ALLOCATED SHARED EXPENSES	101	101	0
INSURANCE	931	931	0
REPAIRS	45	45	0
SUPPLIES	2	2	0
ASSOCIATION DUES	1,738	1,738	0
ALLOCATED SHARED EXPENSES	102	102	0
INSURANCE	601	601	0
REPAIRS	87	87	0
ALLOCATED SHARED EXPENSES	102	102	0
INSURANCE	8,100	8,100	0
REPAIRS	8,830	8,830	0

- TIN:

TY 2024 OtherIncomeSchedule2

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
PARTNERSHIP INVESTMENT INCOME	47,533	47,533	47,533
OIL AND GAS ROYALTIES	88	88	88

- TIN:

TY 2024 OtherProfessionalFeesSchedule

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
PAYROLL SERVICES	288	284	4
MANAGEMENT FEES	1,064	1,064	0
MANAGEMENT FEES	2,299	2,299	0
MANAGEMENT FEES	437	437	0
MANAGEMENT FEES	1,880	1,880	0
MANAGEMENT FEES	672	672	0
MANAGEMENT FEES	1,032	1,032	0
MANAGEMENT FEES	928	928	0
MANAGEMENT FEES	1,952	1,952	0
MANAGEMENT FEES	7,387	7,387	0
MANAGEMENT FEES	1,568	1,568	0
MANAGEMENT FEES	3,985	3,985	0
MANAGEMENT FEES	1,751	1,751	0
MANAGEMENT FEES	1,520	1,520	0
MANAGEMENT FEES	1,680	1,680	0
MANAGEMENT FEES	1,404	1,404	0
MANAGEMENT FEES	1,584	1,584	0
MANAGEMENT FEES	1,776	1,776	0

- TIN:

TY 2024 TaxesSchedule

Name:

IDA UTA FOUNDATION

EIN:

20-7550830

Category	Amount	Net Investment Income
FEDERAL TAXES	5,486	0
TAXES	3,369	3,369
TAXES	1,206	1,206
TAXES	2,691	2,691
TAXES	1,845	1,845
TAXES	423	423
TAXES	2,779	2,779
TAXES	2,228	2,228
TAXES	1,287	1,287
TAXES	2,489	2,489
TAXES	8,503	8,503
TAXES	2,252	2,252
TAXES	5,141	5,141
TAXES	2,398	2,398
TAXES	2,462	2,462
TAXES	2,254	2,254
TAXES	2,461	2,461
TAXES	2,671	2,671
TAXES	1,874	1,874
TAXES	2,417	2,417