North Idaho College and North Idaho College Foundation

This was brought to my attention.

Why is North Idaho College paying the salary and benefits for the NIC Foundation? I thought they were completely separate entities.

Does this mean that taxpayer money is paying for the salary and benefits of a 501c3? Is that legal? Is that ethical? Does anyone know where to look for Idaho statute on 501c3?

This screenshot is from the Fiscal Year 2022 NIC Annual Financial Report.