Civic Intelligence

Whitefish Lake Institute

990 • Fiscal year 2019 • EIN 03-0556055

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 29, 2020

550 East 1st St 103Whitefish, MT 59937

(406) 862-4327

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

62nd percentile

8.5%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

47th percentile

1.9%

Faster asset growth than 47% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,842,716

Up $35,192 (+1.9%) from 2018

Net Assets

Up

$1,836,640

Up $31,894 (+1.8%) from 2018

Liabilities

Up

$6,076

Up $3,298 (+119%) from 2018

Revenue

Down

$377,148

Down $70,346 (-16%) from 2018

Expenses

Up

$345,254

Up $7,355 (+2.2%) from 2018

Net Income

Down

$31,894

Down $77,701 (-71%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $1,621,085Liabilities 2010: $774Net Assets 2010: $1,620,3112010Assets 2011: $1,619,319Liabilities 2011: $4,583Net Assets 2011: $1,614,7362011Assets 2012: $1,614,890Liabilities 2012: $5,209Net Assets 2012: $1,609,6812012Assets 2013: $1,728,816Liabilities 2013: $447Net Assets 2013: $1,728,3692013Assets 2014: $1,695,611Liabilities 2014: $519Net Assets 2014: $1,695,0922014Assets 2015: $1,705,928Liabilities 2015: $1,133Net Assets 2015: $1,704,7952015Assets 2016: $1,668,005Liabilities 2016: $297Net Assets 2016: $1,667,7082016Assets 2017: $1,710,016Liabilities 2017: $14,865Net Assets 2017: $1,695,1512017Assets 2018: $1,807,524Liabilities 2018: $2,778Net Assets 2018: $1,804,7462018Assets 2019: $1,842,716Liabilities 2019: $6,076Net Assets 2019: $1,836,6402019Assets 2020: $1,875,277Liabilities 2020: $9,634Net Assets 2020: $1,865,6432020Assets 2021: $1,965,322Liabilities 2021: $7,691Net Assets 2021: $1,957,6312021Assets 2022: $2,128,780Liabilities 2022: $2,959Net Assets 2022: $2,125,8212022Assets 2023: $2,167,660Liabilities 2023: $5,487Net Assets 2023: $2,162,1732023Assets 2024: $2,171,575Liabilities 2024: $3,595Net Assets 2024: $2,167,9802024

Highlighted filing

2019

Assets$1,842,716
Liabilities$6,076
Net Assets$1,836,640

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $137,1452010Revenue 2011: $224,631Expenses 2011: $230,206Net Income 2011: -$5,5752011Expenses 2012: $289,2602012Revenue 2013: $273,096Expenses 2013: $225,219Net Income 2013: $47,8772013Revenue 2014: $235,282Expenses 2014: $268,559Net Income 2014: -$33,2772014Revenue 2015: $305,453Expenses 2015: $295,750Net Income 2015: $9,7032015Revenue 2016: $282,773Expenses 2016: $319,860Net Income 2016: -$37,0872016Revenue 2017: $373,367Expenses 2017: $345,924Net Income 2017: $27,4432017Revenue 2018: $447,494Expenses 2018: $337,899Net Income 2018: $109,5952018Revenue 2019: $377,148Expenses 2019: $345,254Net Income 2019: $31,8942019Revenue 2020: $370,135Expenses 2020: $341,132Net Income 2020: $29,0032020Revenue 2021: $429,860Expenses 2021: $337,872Net Income 2021: $91,9882021Revenue 2022: $492,082Expenses 2022: $323,892Net Income 2022: $168,1902022Revenue 2023: $497,396Expenses 2023: $461,044Net Income 2023: $36,3522023Revenue 2024: $448,624Expenses 2024: $442,817Net Income 2024: $5,8072024

Highlighted filing

2019

Revenue$377,148
Expenses$345,254
Net Income$31,894
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 29, 2020
Return Version
2019v5.0
Gross Receipts
$457,981
Mission and Program Overview

Mission

The whitefish lake institute is committed to acquiring scientific research and engaging the local citizenry to protect and improve the whitefish area lake resources of today, while providing a collective vision for tomorrow.

Founded in 2005, the whitefish lake institute is committed to science, education, and aquatic resource initiatives to protect and improve whitefish lake and whitefish area water resources today, while providing a collective vision for tomorrow.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,804,746$1,836,640▲ $31,894
Land, Buildings, and Equipment, Net$1,697,627$1,613,972▼ $83,655
Cash and Non-Interest-Bearing Accounts$47,756$148,032▲ $100,276
Savings and Temporary Cash Investments$17,080$61,795▲ $44,715
Accounts Receivable$36,811$10,667▼ $26,144
Prepaid Expenses and Deferred Charges$8,250$8,250→ $0
Total Assets$1,807,524$1,842,716▲ $35,192
Liabilities
Accounts Payable and Accrued Expenses$2,778$6,076▲ $3,298
Total Liabilities$2,778$6,076▲ $3,298
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,804,746$1,836,640▲ $31,894
Total Liabilities and Net Assets / Fund Balance$1,807,524$1,842,716▲ $35,192

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,500,000-$1,500,000
Other Land Buildings$113,972$169,884$283,856
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andy FeuryPresident
Camisha SawtelleBoard Member
Debbie PiersonBoard Member
Ed LieserBoard Member
Greg GundersonBoard Member
John MuhlfeldBoard Member
Mike ShawBoard Member
John CollinsSecretary/tr
Hank RicklefsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$193,337
Program Service Revenue
$56,022
Investment Income
$-3,227
Other Revenue
$131,016
All Other Contributions
$69,282
Change in Net Assets
$31,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,257
Salaries, Compensation, and Employee Benefits$166,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$148,612--$148,612
Fees for Services Other$53,227$2,400-$55,627
Depreciation Depletion$22,327--$22,327
Payroll Taxes$14,388--$14,388
Occupancy$6,957$6,958-$13,915
Insurance$6,306$6,307-$12,613
Office Expenses$3,855$1,012-$4,867
Pension Plan Contributions$3,997--$3,997
All Other Expenses$3,245$642-$3,887
Advertising$3,883--$3,883
Other Expenses$2,879$960-$3,839
Fees for Services Accounting-$1,998-$1,998
Conferences and Meetings$852--$852
Total Functional Expenses$324,977$20,277$0$345,254
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The tax return is reviewed by staff and approved by the board of directors before submission.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Whitefish Lake Institute
EIN
03-0556055
Phone
4068624327
Address
550 EAST 1ST ST 103, WHITEFISH, MT 59937

Signing Officer

Name
Mike Koopal
Title
Executive Director
Phone
4068624327
Signed
2020-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Koopal
Formed
2005
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
0
Employees
4
Volunteers
60

Preparer

Firm
DAY & ASSOCIATES PC CPA'S
Address
PO BOX 612, FRASER, CO 80442
Preparer
Timothy L Day CPA
Phone
9707269709
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The whitefish lake institute (wli) is a science and education based 501(c) (3) non-profit corporation led by a volunteer board of directors and assisted by a volunteer science advisory committee. Wli is not an advocacy organization-we work through three key program areas, scientific research, education, and aquatic resource initiatives. Within these three focus areas, we establish programs appropriate to achieving the goals of our mission. Wli is funded by a broad base of members, research and education grants, special events, and through programmatic partnerships with other organizations and resource agencies. Together, we're investing in our clean water legacy.

Form 990, Part III

Part iii, line 4 (a) - first accomplishment wli partners with other organizations to creatively fund research and develop programs that benefit whitefish lake and other local water resources. Data resulting from our scientific research programs is provided to the community and to resource managers to enable them to make informed decisions about water quality issues. Wli focuses most of its research work on whitefish lake and its tributaries, but also researches other lakes- through special project funding in flathead, lake, lincoln and missoula counties. Efforts through our education program include outdoor education programs for grades k-12, college internships, educator in-service training, and presentations to civic groups. Through our aquatic resource initiatives program, wli participates in activities that protect whitefish lake and its tributaries in community groups and efforts that extend our reach. Wli also trains volunteer citizen scientists in monitoring lakes through the northwest montana lakes volunteer monitoring network. Volunteers contribute nearly 1,000 hours to the program annually. Each year, these programs allow us to reach over 1,000 citizens of all ages.

Form 990, Part IX, Line 11G

Bank fees 420 0 0 contract expenses 11,433 0 0 grant expenses 4,920 0 0 infomation technology 0 2,400 0 conference expenses 36,454 0 0 total 53,227 2,400 0

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IRS990/MissionDesc0THE WHITEFISH LAKE INSTITUTE (WLI) IS A SCIENCE AND EDUCATION BASED 501(C) (3) NON-PROFIT CORPORATION LED BY A VOLUNTEER BOARD OF DIRECTORS AND ASSISTED BY A VOLUNTEER SCIENCE ADVISORY COMMITTEE. WLI IS NOT AN ADVOCACY ORGANIZATION-WE WORK THROUGH THREE KEY PROGRAM AREAS, SCIENTIFIC RESEARCH, EDUCATION, AND AQUATIC RESOURCE INITIATIVES. WITHIN THESE THREE FOCUS AREAS, WE ESTABLISH PROGRAMS APPROPRIATE TO ACHIEVING THE GOALS OF OUR MISSION. WLI IS FUNDED BY A BROAD BASE OF MEMBERS, RESEARCH AND EDUCATION GRANTS, SPECIAL EVENTS, AND THROUGH PROGRAMMATIC PARTNERSHIPS WITH OTHER ORGANIZATIONS AND RESOURCE AGENCIES. TOGETHER, WE'RE INVESTING IN OUR CLEAN WATER LEGACY.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0157446
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0138930
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0166429
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0878880
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0307
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WHITEFISH LAKE INSTITUTE (WLI) IS A SCIENCE AND EDUCATION BASED 501(C) (3) NON-PROFIT CORPORATION LED BY A VOLUNTEER BOARD OF DIRECTORS AND ASSISTED BY A VOLUNTEER SCIENCE ADVISORY COMMITTEE. WLI IS NOT AN ADVOCACY ORGANIZATION-WE WORK THROUGH THREE KEY PROGRAM AREAS, SCIENTIFIC RESEARCH, EDUCATION, AND AQUATIC RESOURCE INITIATIVES. WITHIN THESE THREE FOCUS AREAS, WE ESTABLISH PROGRAMS APPROPRIATE TO ACHIEVING THE GOALS OF OUR MISSION. WLI IS FUNDED BY A BROAD BASE OF MEMBERS, RESEARCH AND EDUCATION GRANTS, SPECIAL EVENTS, AND THROUGH PROGRAMMATIC PARTNERSHIPS WITH OTHER ORGANIZATIONS AND RESOURCE AGENCIES. TOGETHER, WE'RE INVESTING IN OUR CLEAN WATER LEGACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART III, LINE 4 (A) - FIRST ACCOMPLISHMENT WLI PARTNERS WITH OTHER ORGANIZATIONS TO CREATIVELY FUND RESEARCH AND DEVELOP PROGRAMS THAT BENEFIT WHITEFISH LAKE AND OTHER LOCAL WATER RESOURCES. DATA RESULTING FROM OUR SCIENTIFIC RESEARCH PROGRAMS IS PROVIDED TO THE COMMUNITY AND TO RESOURCE MANAGERS TO ENABLE THEM TO MAKE INFORMED DECISIONS ABOUT WATER QUALITY ISSUES. WLI FOCUSES MOST OF ITS RESEARCH WORK ON WHITEFISH LAKE AND ITS TRIBUTARIES, BUT ALSO RESEARCHES OTHER LAKES- THROUGH SPECIAL PROJECT FUNDING IN FLATHEAD, LAKE, LINCOLN AND MISSOULA COUNTIES. EFFORTS THROUGH OUR EDUCATION PROGRAM INCLUDE OUTDOOR EDUCATION PROGRAMS FOR GRADES K-12, COLLEGE INTERNSHIPS, EDUCATOR IN-SERVICE TRAINING, AND PRESENTATIONS TO CIVIC GROUPS. THROUGH OUR AQUATIC RESOURCE INITIATIVES PROGRAM, WLI PARTICIPATES IN ACTIVITIES THAT PROTECT WHITEFISH LAKE AND ITS TRIBUTARIES IN COMMUNITY GROUPS AND EFFORTS THAT EXTEND OUR REACH. WLI ALSO TRAINS VOLUNTEER CITIZEN SCIENTISTS IN MONITORING LAKES THROUGH THE NORTHWEST MONTANA LAKES VOLUNTEER MONITORING NETWORK. VOLUNTEERS CONTRIBUTE NEARLY 1,000 HOURS TO THE PROGRAM ANNUALLY. EACH YEAR, THESE PROGRAMS ALLOW US TO REACH OVER 1,000 CITIZENS OF ALL AGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TAX RETURN IS REVIEWED BY STAFF AND APPROVED BY THE BOARD OF DIRECTORS BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK FEES 420 0 0 CONTRACT EXPENSES 11,433 0 0 GRANT EXPENSES 4,920 0 0 INFOMATION TECHNOLOGY 0 2,400 0 CONFERENCE EXPENSES 36,454 0 0 TOTAL 53,227 2,400 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/WebsiteAddressTxt0WWW.WHITEFISHLAKE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE KOOPAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04068624327
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-29
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ReturnHeader/FilingSecurityInformation/IPDt02020-08-03

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.45$0.44$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.17$0.01$2.16$0.50$0.46$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.49$0.32$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.97$0.01$1.96$0.43$0.34$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.88$0.01$1.87$0.37$0.34$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.84$0.01$1.84$0.38$0.35$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.80$0.45$0.34$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.71$0.01$1.70$0.37$0.35$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.28$0.32$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.70$0.31$0.30$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.24$0.27$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$0.27$0.23$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.01$1.61$0.29
2011Summary only. Only limited summary data is available for this year.$1.62$0.00$1.61$0.22$0.23$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.00$1.62$0.14