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.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
Name of foundation
IDAHO POWER FOUNDATION INC
 
Number and street (or P.O. box number if mail is not delivered to street address) 1221 W IDAHO STREET
  Room/suite
City or town
BOISE
State or province
ID
Country  
ZIP or foreign postal code
83702
A Employer identification number

82-0530529
B Telephone number (see instructions)

2083886757
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$5,381,699J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I 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 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 1,100,000
2 Check .................
3 Interest on savings and temporary cash investments 3,901 3,901  
4 Dividends and interest from securities... 220,283 220,283  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
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).......      
12 Total. Add lines 1 through 11........ 1,324,184 224,184 0
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
7,413 1,255 0 0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
2,243 380 0 0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 9,656 1,635 0 0
25 Contributions, gifts, grants paid....... 679,200 679,200
26 Total expenses and disbursements. Add lines 24 and 25 ................ 688,856 1,635 0 679,200
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 635,328
b Net investment income (if negative, enter -0-) 222,549
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 125,819 290,864 290,864
2 Savings and temporary cash investments.........      
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).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 4,620,552 Click to see attachment
List of Attached Documents:
// Content
5,090,835 		5,090,835
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) 4,746,371 5,381,699 5,381,699
Liabilities 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
Net Assets or Fund Balances 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........ 4,746,371 5,381,699
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 4,746,371 5,381,699
30 Total liabilities and net assets/fund balances (see instructions). 4,746,371 5,381,699
Part III
Analysis of Changes in Net Assets or Fund Balances
1
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) ...............
1
4,746,371
2
Enter amount from Part I, line 27a .....................
2
635,328
3
Other increases not included in line 2 (itemize)
3
0
4
Add lines 1, 2, and 3 ..........................
4
5,381,699
5
Decreases not included in line 2 (itemize)
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
5,381,699
Form 990-PF (2025)
Form 990-PF (2025)
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.)
1a
b
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
b
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
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
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 ......................... 		Bracket 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. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 3,093
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 3,093
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 3,093
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 7,285
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 7,285
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
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 4,192
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax4,192 Refunded 11 0
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
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.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. $ 0(2) On foundation managers.$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
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....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet 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? ................
6
Yes
 
7
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..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
ID
b
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 .
8b
Yes
 
9
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 2025 or the taxable year beginning in 2025? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
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 .............
11
 
No
12
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.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressN/A
14
The books are in care ofIDAHO POWER COMPANY Telephone no. (208) 388-6757

Located at1221 W IDAHO STREETBOISEID ZIP+483702
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, 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
Form 990-PF (2025)
Form 990-PF (2025)
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
No
1a
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)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(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)
 
No
(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)
 
No
b
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 ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........
d
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 2025? .............
1d
 
No
2
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)):
a
At the end of tax year 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 20, 20, 20
b
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.) ..............
2b
 
 
c
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
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2025 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 Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
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 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(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)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
Yes
 
(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)
 
No
b
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 ........
5b
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........
d
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? .................
5d
Yes
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
List of Attached Documents:
// Content
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
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? .........................
8
 
No
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
BRIAN R BUCKHAM PRESIDENT
0.00 		0 0 0
1221 W IDAHO STREET
BOISE,ID83702
EUGENE W MARCHIORO TREASURER
0.00 		0 0 0
1221 W IDAHO STREET
BOISE,ID83702
CHERYL THOMPSON SECRETARY
0.00 		0 0 0
1221 W IDAHO STREET
BOISE,ID83702
ADAM RICHINS DIRECTOR
0.00 		0 0 0
1221 W IDAHO STREET
BOISE,ID83702
LISA GROW DIRECTOR
0.00 		0 0 0
1221 W IDAHO STREET
BOISE,ID83702
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 (2025)
Form 990-PF (2025)
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 arrow0
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.........................0
Form 990-PF (2025)
Form 990-PF (2025)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
5,295,064
b
Average of monthly cash balances.......................
1b
248,867
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
5,543,931
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
5,543,931
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
83,159
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
5,460,772
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
273,039
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
273,039
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
3,093
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
3,093
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
269,946
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
269,946
6
Deduction from distributable amount (see instructions) .................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
269,946
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, line 26, column (d) ..........
1a
679,200
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
679,200
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2024 		(c)
2024 		(d)
2025
1 Distributable amount for 2025 from Part X, line 7 269,946
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2025:
a From 2020......  
b From 2021...... 104,461
c From 2022...... 108,011
d From 2023...... 255,124
e From 2024...... 46,414
f Total of lines 3a through e ........ 514,010
4Qualifying distributions for 2025 from Part
XI, line 4: $ 679,200
a Applied to 2024, but not more than line 2a 0
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 2025 distributable amount..... 269,946
e Remaining amount distributed out of corpus 409,254
5 Excess distributions carryover applied to 2025. 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 5 923,264
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 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		0
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 2020 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		923,264
10 Analysis of line 9:
a Excess from 2021 .... 104,461
b Excess from 2022 .... 108,011
c Excess from 2023 .... 255,124
d Excess from 2024 .... 46,414
e Excess from 2025 .... 409,254
Form 990-PF (2025)
Form 990-PF (2025)
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 2025, enter the date of the ruling ......
 
b Check box to indicate whether the organization is a private operating foundation described in section or
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) 2025 (b) 2024 (c) 2023 (d) 2022
         
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, 3b, or 3c 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 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, 2b, 2c, and 2d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
MANDY KENDALL
1221 W IDAHO STREET
BOISE,ID83702
(208) 388-2468
MKENDALL@IDAHOPOWER.COM
bThe form in which applications should be submitted and information and materials they should include:
APPLICATIONS WILL BE FURNISHED UPON REQUEST
cAny submission deadlines:
N/A
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
AWARDS ARE GRANTED TO HEALTH & HUMAN SERVICES, CULTURE & ARTS, AND CIVIC & COMMUNITY NEEDS IN SOUTHERN IDAHO, EASTERN OREGON AND NORTHERN NEVADA.
Form 990-PF (2025)
Form 990-PF (2025)
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)
aPaid during the year

AGENCY FOR NEW AMERICANS

3501 W ELDER ST STE 104
BOISE,ID83705 		NONE   22ND ANNUAL GALA 2,500

ANDRUS CENTER FOR PUBLIC POLICY INC

PO BOX 852
BOISE,ID83701 		NONE   WOMEN'S LEADERSHIP CONF 2,500

BALLET IDAHO INC

501 S 8TH ST
BOISE,ID83702 		NONE   CAP CAMPAIGN 15,000

BANNOCK COUNTY VETERANS MEMORIAL ASSOCIATION INC

300 N JOHNSON AVE
POCATELLO,ID83204 		NONE   CAPITAL CAMPAIGN 5,000

BIG BROTHERSBIG SISTERS OF SOUTHWEST IDAHO INC

7609 W EMERALD ST
BOISE,ID83704 		NONE   GALA 2,500

BINGHAM MEMORIAL HOSPITAL

98 POPLAR ST
BLACKFOOT,ID83221 		NONE   CAP CAMPAIGN 5,000

BOGUS BASIN MOUNTAIN RECREATIONAL ASSOCIATION INC

2600 N BOGUS BASIN RD
BOISE,ID83702 		NONE   SPONSORSHIP 2,500

BOISE ART MUSEUM INC

670 E JULIA DAVIS DR
BOISE,ID83702 		NONE   SENIORS PROGRAM 3,000

BOISE PHILHARMONIC FOUNDATION INC

516 S 9TH ST STE C
BOISE,ID83702 		NONE   ENCORE BALL 2,500

BOISE PUBLIC SCHOOLS EDUCATION FOUNDATION INC

8169 W VICTORY RD
BOISE,ID83709 		NONE   SPONSORSHIP S.A.F.E. 5,000

BOISE STATE UNIVERSITY FOUNDATION INC

1173 W UNIVERSITY DR
BOISE,ID83706 		NONE   CAP CAMPAIGN 20,000

BOISE STATE UNIVERSITY FOUNDATION INC

1173 W UNIVERSITY DR
BOISE,ID83706 		NONE   CAPITAL CAMPAIGN 20,000

BOYS AND GIRLS CLUBS OF SOUTHEAST IDAHO INC

500 S 11TH AVE STE 404
POCATELLO,ID83201 		NONE   2025 GALA 2,500

BOYS GIRLS CLUBS OF ADA CO ID

610 E 42ND ST
BOISE,ID83714 		NONE   WILD WEST AUCTION 2,500

CALDWELL WESTERN HERITAGE FOUNDATION

PO BOX 98
CALDWELL,ID83606 		NONE   MIRACLE ON THE DIRT 2,500

CALDWELL WESTERN HERITAGE FOUNDATION

PO BOX 98
CALDWELL,ID83606 		NONE   CAP CAMPAIGN 25,000

CANYON COUNTY FESTIVAL OF TREES INC

PO BOX 5
CALDWELL,ID83606 		NONE   2025 FESTIVAL OF TREES 4,000

CATCH INC

503 S AMERICANA BLVD
BOISE,ID83702 		NONE   8TH ANNUAL DINNER 2,500

CITY OF BOISE

150 N CAPITOL BLVD
BOISE,ID83705 		NONE   SHIFT CAPITAL CAMPAIGN 10,000

COLLEGE OF WESTERN IDAHO FOUNDATION INC

PO BOX 3010 MS 1000
NAMPA,ID83653 		NONE   CAPITAL CAMPAIGN 20,000

COMMUNITY COUNCIL OF IDAHO INC

317 HAPPY DAY BLVD STE 250
CALDWELL,ID83607 		NONE   39TH ANNUAL GOLF TOUR 2,000

DISCOVERY CENTER OF IDAHO INC

131 W MYRTLE ST
BOISE,ID83702 		NONE   ACCESS PROGRAM 5,000

FAMILY ADVOCACY CENTER AND EDUCATION SERVICES INC

PO BOX 2867
BOISE,ID83701 		NONE   FACES OF COURAGE GALA 2,500

FLOCK CANCER IDAHO INCORPORATED

1806 N HARRISON BLVD
BOISE,ID83702 		NONE   COMMUNITY STROLL 2,500

FRIENDS OF IDAHO PUBLIC TELEVISION INC

1455 N ORCHARD ST
BOISE,ID83706 		NONE   FESTIVAL 20,000

FRIENDS OF THE CHILDREN - EASTERN IDAHO

1110 YELLOWSTONE AVE 239
POCATELLO,ID83201 		NONE   CAPITAL CAMPAIGN 2,500

FRIENDS OF THE FAIR AND RODEO INC

975 SE 4TH ST
HERMISTON,OR97838 		NONE   EVENT SPONSORSHIP 2,500

FRIENDS OF THE FAIR BAKER CITY OREGON INC

2600 EAST ST
BAKER CITY,OR97814 		NONE   EVENT SPONSHORSHIP 500

FRIENDS OF THE FAIR BAKER CITY OREGON INC

2600 EAST ST
BAKER CITY,OR97814 		NONE   EVENT SPONSHORSHIP 2,000

FRIENDS OF UNION COUNTY FAIRFOUNDATION

10406 N MCALISTER RD
LA GRANDE,OR97850 		NONE   EVENT SPONSORSHIP 1,500

GARDEN CITY PUBLIC LIBRARY FOUNDATION INC

6015 N GLENWOOD ST
GARDEN CITY,ID83714 		NONE   BELLS FOR BOOKS 2,500

GIRL SCOUTS OF SILVER SAGE COUNCIL INC

8948 W BARNES ST
BOISE,ID83709 		NONE   SPONSORSHIP 5,000

GIRLS ON THE RUN IDAHO INC

PO BOX 6812
BOISE,ID83707 		NONE   SCHOLARSHIPS 2,500

HAINES STAMPEDE & RODEO

PO BOX 202
HAINES,OR97833 		NONE   EVENT SPONSORSHIP 2,000

HELLS CANYON JR RODEO

PO BOX 461
HALFWAY,OR97834 		NONE   EVENT SPONSOR 1,200

HOSPICE OF EASTERN IDAHO

1810 MORAN ST
IDAHO FALLS,ID83401 		NONE   WHEEL CHAIR LIFT 2,500

IDAHO ACCESS PROJECT INC

PO BOX 816
BOISE,ID83701 		NONE   HANDS AROUND THE CAPITAL 3,500

IDAHO ASSOCIATION OF SOIL CONSERVATION DISTRICTS INC

5105 N ASISSI AVE
MERIDIAN,ID83646 		NONE   2025 CONFERENCE 5,000

IDAHO BLACK COMMUNITY ALLIANCE INC

8377 W MORNIN MIST CT
BOISE,ID83709 		NONE   2026 BLACK HISTORY CELEBRATION 2,500

IDAHO BLACK COMMUNITY ALLIANCE INC

8377 W MORNIN MIST CT
BOISE,ID83709 		NONE   BLACK HISTORY MONTH 2,500

IDAHO BOTANICAL GARDEN INC

2355 E OLD PENITENTIARY RD
BOISE,ID83712 		NONE   WINTER GARDEN AGLOW 5,000

IDAHO BOTANICAL GARDEN INC

2355 E OLD PENITENTIARY RD
BOISE,ID83712 		NONE   CAPITAL CAMPAIGN 10,000

IDAHO COMMISSION ON HISPANIC AFFAIRS

2399 S ORCHARD ST STE 102
BOISE,ID83705 		NONE   SPONSORSHIP 5,000

IDAHO COMMUNITY FOUNDATION INC

210 W STATE ST
BOISE,ID83702 		NONE   IDAHO GIVES 5,000

IDAHO FOODBANK WAREHOUSE

3630 E COMMERCIAL CT
MERIDIAN,ID83642 		NONE   A SEAT AT THE TABLE 2,500

IDAHO GOVERNORS CUP SCHOLARSHIP FUND INC

PO BOX 7807
BOISE,ID83707 		NONE   SHOOTERS RECEPTION 1,500

IDAHO GOVERNORS CUP SCHOLARSHIP FUND INC

PO BOX 7807
BOISE,ID83707 		NONE   GOLD SPONSORSHIP 20,000

IDAHO HOUSING & FINANCE ASSOCIATION

PO BOX 7899
BOISE,ID83707 		NONE   2026 CONFERENCE 3,000

IDAHO HUMANE SOCIETY INC

1300 S BIRD ST
BOISE,ID83709 		NONE   TOAST TO TAILS 2,500

IDAHO JUNIOR HIGH DIVISION RODEO ASSOCIATION INC

383 OLIVEWOOD PL
JEROME,ID83338 		NONE   ALL AROUND SADDLE 1,000

JANNUS INC

1607 W JEFFERSON ST
BOISE,ID83702 		NONE   IDAHO OUT OF SCHOOL NETWORK RECHARGE TRAINING & ROUND TABLE 2,500

IDAHO STATE UNIVERSITY FOUNDATION INC

921 S 8TH AVE STOP 8050
POCATELLO,ID83209 		NONE   STEMX 2,000

IDAHO STATE UNIVERSITY FOUNDATION INC

921 S 8TH AVE STOP 8050
POCATELLO,ID83209 		NONE   SIMPLOT GAMES 2,500

IDAHO TECHNOLOGY COUNCIL FOUNDATION

877 W MAIN STREET SUITE 503
BOISE,ID83702 		NONE   2025 HALL OF FAME AWARDS 3,000

IDAHO TRAILS ASSOCIATION

PO BOX 165
BOISE,ID83701 		NONE   TRAIL PROJECTS 2,000

IDAHO VETERANS NETWORK CORPORATION

2333 S NACLERIO LN
BOISE,ID83705 		NONE   CAP CAMPAIGN 10,000

IDAHO WATERCOLOR SOCIETY

PO BOX 9093
BOISE,ID83707 		NONE   SILVER SPONSORSHIP 45TH ANNUAL 3,000

IDAHO YOUTH RANCH INC

5465 W IRVING ST
BOISE,ID83706 		NONE   UNITE FOR HOPE 2,500

IDAHO YOUTH RANCH INC

5465 W IRVING ST
BOISE,ID83706 		NONE   UNITE FOR HOPE 2,500

IDAHO ZOOLOGICAL SOCIETY

355 E JULIA DAVIS DR
BOISE,ID83702 		NONE   ZOOBILEE 2,250

INLAND NW HEROES INC

625 S GREENSFERRY RD
POST FALLS,ID83854 		NONE   PATRIOTS 5,000

INTERMOUNTAIN BIRD OBSERVATORY

1910 UNIVERSITY DR
BOISE,ID83725 		NONE   ONE TIME CONTRIBUION 10,000

LAUREN EDISON DANCE INCORPORATED

3300 W CHINDEN BLVD
GARDEN CITY,ID83714 		NONE   CAPITAL CAMPAIGN 5,000

LEARNING LAB INC

308 E 36TH ST
GARDEN CITY,ID83714 		NONE   LUNCH & LITERACY 3,000

LEMHI COUNTY CRISIS INTERVENTION INC

901 MAIN ST
SALMON,ID83467 		NONE   ANNUAL GALA 2,000

LEUKEMIS & LYMPHOMA SOCIETY

921 S ORCHARD ST STE 1
BOSIE,ID83705 		NONE   LIGHT THE NIGHT 2,500

LIFE'S KITCHEN INC

PO BOX 6286
BOISE,ID83707 		NONE   BOISE AIR TRAFFIC CONTROL 3,000

LOG CABIN FOR LITERACY CENTER INC

801 S CAPITOL BLVD
BOISE,ID83702 		NONE   WRITERS IN THE SCHOOL 3,000

LOG CABIN FOR LITERACY CENTER INC

801 S CAPITOL BLVD
BOISE,ID83702 		NONE   CAPITAL CAMPAIGN 12,500

MAGIC VALLEY ARTS COUNCIL

195 RIVER VISTA PL
TWIN FALLS,ID83301 		NONE   THOUSAND SPRING FESTIVAL 2,500

MAKE A WISH FOUNDATION OF IDAHO

310 W IDAHO ST
BOISE,ID83702 		NONE   SERVING UP WISHES 2,000

MALHEUR COUNTY FAIR

795 NW 9TH ST
ONTARIO,OR97914 		NONE   EVENT SPONSOR 3,500

MORROW COUNTY FAIR

74473 HIGHWAY 74
HEPPNER,OR97836 		NONE   EVENT SPONSORSHIP 2,000

MOTHERS AGAINST DRUNK DRIVING

511 E JOHN CARPENTER FWY STE 200
IRVING,TX75062 		NONE   WALK LIKE MADD 2,500

MY WORLD DISCOVERY MUSEUM

516 NATHAN LN
CHUBBUCK,ID83202 		NONE   LEARNING SPACE 2,500

NEIGHBORWORKS BOISE

3380 W AMERICANA TER STE 120
BOISE,ID83706 		NONE   RAKE UP BOISE/PAINT THE TOWN 5,000

NORTHWEST NAZARENE UNIVERSITY

623 S UNIVERSITY BLVD
NAMPA,ID83686 		NONE   SCHOLARSHIP FUNDING 2,500

NYSSA NITE RODEO BOARD

PO BOX 2472
NYSSA,OR97913 		NONE   EVENT SPONSORSHIP 2,000

OWYHEE COUNTY HISTORICAL SOCIETY INC

17085 BASEY ST
MURPHY,ID83650 		NONE   CAPITAL CAMPAIGN 5,000

OWYHEE COUNTY RODEO BOARD

PO BOX 44
HOMEDALE,ID83628 		NONE   EVENT SPONSORSHIP 2,000

REUSEUM EDUCATIONAL INC

3145 W CHINDEN BLVD
GARDEN CITY,ID83714 		NONE   STEM KITS 2,000

RONALD MCDONALD HOUSE CHARITIES OF IDAHO INC

139 E WARM SPRINGS AVE
BOISE,ID83712 		NONE   SPORTING CLAY TOURNAMENT 4,000

SALMON HOCKEY ASSOCIATION INC

PO BOX 581
SALMON,ID83467 		NONE   CAP CAMPAIGN 10,000

SKILLS USA INC

650 W STATE STREET STE 324
BOISE,ID83720 		NONE   CONFERENCE 2,000

SOUTH CENTRAL IDAHO HISPANIC CHAMBER OF COMMERCE INC

752 ADDISON AVE
TWIN FALLS,ID83301 		NONE   LATINO FEST 2,000

SPECIAL OLYMPICS IDAHO INC

PO BOX 541
NEW PLYMOUTH,ID83655 		NONE   NIGHT OF CHAMPIONS 2,500

ST LUKE'S HEALTH FOUNDATION

190 E BANNOCK ST
BOISE,ID83712 		NONE   KID FOR A NIGHT 7,500

ST ALPHONSUS REGIONAL MEDICAL CENTER INC

1055 N CURTIS RD
BOISE,ID83706 		NONE   FESTIVAL OF TREES 7,500

ST VINCENT DE PAUL SOUTHWEST IDAHO

5256 W FAIRVIEW AVE
BOISE,ID83706 		NONE   FUNDRAISING GALA 2,500

TEACH FOR AMERICA INC

25 BROADWAY FL 12
NEW YORK,NY10004 		NONE   SUMMER LEARNING LAB 1,500

THE JESSE TREE OF IDAHO

1121 W MILLER ST
BOISE,ID83702 		NONE   HOUSED FOR THE HOLIDAYS 2,500

THE PEREGINE FUND

5668 W FLYING HAWK LN
BOISE,ID83709 		NONE   SPONSORSHIP 5,000

THE SALVATION ARMY BOISE CORPS

1109 W MAIN ST STE 500
BOISE,ID83702 		NONE   PROJECT SHARE 100,000

THE WASSMUTH CENTER FOR HUMAN RIGHTS HOME OF THE ANNE FRANK MEMORIAL

777 S 8TH ST
BOISE,ID83702 		NONE   ANNUAL GALA 3,000

TREASURE VALLEY FAMILY YMCA

805 W FRANKLIN ST
BOISE,ID83702 		NONE   CAPITAL CAMPAIGN 20,000

TREASURE VALLEY HABITAT FOR HUMANITY

PO BOX 6571
BOISE,ID83707 		NONE   EVENING IN THE GARDEN 2,500

TRICA INC

1406 W EASTMAN ST
BOISE,ID83702 		NONE   MAYPOLE MARKET 1,500

UNITED WAY OF MAGIC VALLEY

PO BOX 65
TWIN FALLS,ID83303 		NONE   END HUNGER CONCERT 2,500

UNITED WAY OF TREASURE VALLEY INC

PO BOX 61330
BOISE,ID83715 		NONE   CAPITAL CAMPAIGN 5,000

UNIVERSITY OF IDAHO FOUNDATION INC

PO BOX 443143
MOSCOW,ID83844 		NONE   ENGINEERING DESIGN EXPO 5,000

UNIVERSITY OF IDAHO FOUNDATION INC

PO BOX 443143
MOSCOW,ID83844 		NONE   CAP CAMPAIGN 20,000

UNIVERSITY OF IDAHO FOUNDATION INC

PO BOX 443143
MOSCOW,ID83844 		NONE   CAPITAL CAMPAIGN 20,000

UNIVERSITY OF IDAHO FOUNDATION INC

PO BOX 443143
MOSCOW,ID83844 		NONE   UI COLLEGE OF ENGINEERING 5,000

UNIVERSITY OF IDAHO FOUNDATION INC

PO BOX 443143
MOSCOW,ID83844 		NONE   GALA 2025 1,750

US COMMITTEE FOR REFUGEES AND IMMIGRANTS INC

2231 CRYSTAL DR STE 350
ARLINGTON,VA22202 		NONE   REFUGEE BAZAAR 2,500

VALE FOURTH INC

PO BOX 685
VALE,OR97918 		NONE   EVENT SPONSOR 2,500

VETERANS DAY PARADE COMMITTEE INC

PO BOX 394
EAGLE,ID83616 		NONE   2025 PARADE 2,500

WASHINGTON COUNTY FAIR EDUCATIONAL FUND

873 NE 34TH AVE
HILLSBORO,OR97124 		NONE   BARN ADDITION 40,000

WATERING HOLE COMMUNITY CENTER

2800 SW OLD GRANDVIEW HWY
MOUNTAIN HOME,ID83647 		NONE   CAP CAMPAIGN 5,000

WYAKIN WARRIOR FOUNDATION INC

960 S BROADWAY AVE STE 260
BOISE,ID83706 		NONE   SALUTE & SHOOT 1,500
Total ................................. 3a 679,200
bApproved for future payment
Total ................................. 3b 0
Form 990-PF (2025)
Form 990-PF (2025)
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
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 ........... 		    14 3,901  
4 Dividends and interest from securities ....     14 220,283  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		         
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) .. 0 224,184 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
224,184
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		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 (2025)
Form 990-PF (2025)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
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
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
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
2a
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? ...........
b
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.
Signature of officer or trustee Date Title
Paid Preparer Use Only 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 (2025)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
IDAHO POWER FOUNDATION INC
 
Employer identification number

82-0530529
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 2025) Page 2
Name of organization
IDAHO POWER FOUNDATION INC
  		Employer identification number
82-0530529
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
IDAHO POWER COMPANY
 
1221 W IDAHO STREET
 
BOISE, ID83702

$ 1,100,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
IDAHO POWER FOUNDATION INC
  		Employer identification number

82-0530529
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
IDAHO POWER FOUNDATION INC
  		Employer identification number

82-0530529
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


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TY 2025 ExpenditureResponsibilityStmt
Name:
IDAHO POWER FOUNDATION INC
EIN:
82-0530529
Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
HAINES STAMPEDE & RODEO
  		PO BOX 202
HAINES,OR97833 		2025-08-15 2,000 THE GRANT FUNDS WERE USED SOLELY FOR THE PURPOSE FOR WHICH THEY WERE AWARDED AND EXCLUSIVELY FOR CHARITABLE PURPOSES. THE FUNDS WERE NOT USED TO INFLUENCE LEGISLATION, AFFECT THE OUTCOME OF ANY ELECTION, CONDUCT VOTER REGISTRATION DRIVES, OR MAKE GRANTS TO INDIVIDUALS OR ORGANIZATIONS FOR ANY NONEXEMPT ACTIVITIES WHERE SUCH USE WOULD CONSTITUTE A TAXABLE EXPENDITURE IF MADE DIRECTLY BY THE FOUNDATION. 2,000        

TY 2025 InvestmentsOtherSchedule2
Name:
IDAHO POWER FOUNDATION INC
EIN:
82-0530529
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
AGI GOV MMF SEL 3802 AT COST 5,090,835 5,090,835

TY 2025 OtherExpensesSchedule
Name:
IDAHO POWER FOUNDATION INC
EIN:
82-0530529
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK FEES 2,243 380 0 0


TY 2025 TaxesSchedule
Name:
IDAHO POWER FOUNDATION INC
EIN:
82-0530529
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAX ON INVESTMENT INCOME 7,413 1,255 0 0