Civic Intelligence

Montana Cooperative Development Center Inc.

990 • Fiscal year 2014 • EIN 20-0436490

Oct 01, 2013 to Sep 30, 2014 • Filed on Apr 07, 2015

PO Box 302759403

(406) 727-1517

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

Higher debt load relative to assets than 73% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

0.09x

Higher debt load relative to revenue than 80% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

74th percentile

18%

Higher net margin than 74% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

97th percentile

$85,364

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 25.7% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

68th percentile

15%

Faster asset growth than 68% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

40th percentile

-4.1%

Faster revenue growth than 40% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Up

$481,897

Up $62,872 (+15%) from 2013

Net Assets

Up

$451,799

Up $63,174 (+16%) from 2013

Liabilities

Down

$30,098

Down $302 (-1.0%) from 2013

Revenue

$332,300

No earlier filing loaded for comparison.

Expenses

Up

$274,128

Up $20,188 (+7.9%) from 2013

Net Income

$58,172

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $288,832Liabilities 2010: $56,489Net Assets 2010: $232,3432010Assets 2011: $342,224Liabilities 2011: $29,914Net Assets 2011: $312,3102011Assets 2012: $366,991Liabilities 2012: $26,949Net Assets 2012: $340,0422012Assets 2013: $419,025Liabilities 2013: $30,400Net Assets 2013: $388,6252013Assets 2014: $481,897Liabilities 2014: $30,098Net Assets 2014: $451,7992014Assets 2015: $433,471Liabilities 2015: $73,234Net Assets 2015: $360,2372015Assets 2016: $350,517Liabilities 2016: $37,594Net Assets 2016: $312,9232016Assets 2017: $435,984Liabilities 2017: $141,048Net Assets 2017: $294,9362017Assets 2018: $328,586Liabilities 2018: $65,202Net Assets 2018: $263,3842018Assets 2019: $351,931Liabilities 2019: $169,548Net Assets 2019: $182,3832019Assets 2020: $314,530Liabilities 2020: $95,078Net Assets 2020: $219,4522020Assets 2021: $357,457Liabilities 2021: $131,893Net Assets 2021: $225,5642021Assets 2022: $342,845Liabilities 2022: $138,035Net Assets 2022: $204,8102022Assets 2023: $359,452Liabilities 2023: $241,612Net Assets 2023: $117,8402023Assets 2024: $249,838Liabilities 2024: $88,162Net Assets 2024: $161,6762024

Highlighted filing

2014

Assets$481,897
Liabilities$30,098
Net Assets$451,799

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $249,8372010Revenue 2011: $376,903Expenses 2011: $296,936Net Income 2011: $79,9672011Expenses 2012: $301,7862012Expenses 2013: $253,9402013Revenue 2014: $332,300Expenses 2014: $274,128Net Income 2014: $58,1722014Revenue 2015: $302,962Expenses 2015: $286,715Net Income 2015: $16,2472015Revenue 2016: $340,221Expenses 2016: $403,922Net Income 2016: -$63,7012016Revenue 2017: $387,671Expenses 2017: $401,578Net Income 2017: -$13,9072017Revenue 2018: $383,557Expenses 2018: $409,276Net Income 2018: -$25,7192018Revenue 2019: $473,457Expenses 2019: $538,343Net Income 2019: -$64,8862019Revenue 2020: $468,406Expenses 2020: $434,121Net Income 2020: $34,2852020Revenue 2021: $497,645Expenses 2021: $497,917Net Income 2021: -$2722021Revenue 2022: $676,929Expenses 2022: $685,347Net Income 2022: -$8,4182022Revenue 2023: $677,678Expenses 2023: $731,062Net Income 2023: -$53,3842023Revenue 2024: $763,207Expenses 2024: $724,453Net Income 2024: $38,7542024

Highlighted filing

2014

Revenue$332,300
Expenses$274,128
Net Income$58,172
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Apr 7, 2015
Return Version
2013v4.0
Gross Receipts
$332,300
Mission and Program Overview

Mission

To promote and develop cooperatives

Study & promote cooperative businesses to meet the economic needs of rural montana through educational programs, technical assistance & research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$353,282$289,340▼ $63,942
Investments Other Securities-$127,395-
Pledges and Grants Receivable$39,982$43,612▲ $3,630
Prepaid Expenses and Deferred Charges$10,200$11,900▲ $1,700
Land, Buildings, and Equipment, Net$15,561$9,650▼ $5,911
Total Assets$419,025$481,897▲ $62,872
Liabilities
Other Liabilities$26,306$29,324▲ $3,018
Accounts Payable and Accrued Expenses$4,094$774▼ $3,320
Total Liabilities$30,400$30,098▼ $302
Net Assets / Fund Balance
Unrestricted Net Assets$388,625$451,799▲ $63,174
Total Net Assets Fund Balance$388,625$451,799▲ $63,174
Total Liabilities and Net Assets / Fund Balance$419,025$481,897▲ $62,872

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,650$45,073$54,723
Other Securities$127,395--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian GionCEOFT$71,156$14,208$85,364

Board Members and Trustees

NameTitle
Rich OwenPresident
Art KleinjanVice President
Bonnie LorangBoard Member
Carl MattsonBoard Member
Gary GundersonBoard Member
Geoff FeissBoard Member
Greg JergesonBoard Member
Mary Ann MurrayBoard Member
Merle RaphBoard Member
Paul TussBoard Member
Alan MerrillSecretary
Scott MorrisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$296,550
Program Service Revenue
$22,627
Investment Income
$3,328
Other Revenue
$9,795
All Other Contributions
$9,000
Change in Net Assets
$58,172

Audited Revenue Reconciliation

Revenue per Audited Statements
$332,300
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$32,470
Total Revenue per Audited Statements
$364,770
Total Revenue per Form 990
$332,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$161,355
Other Expenses$112,773
Total Fundraising Expense$1,865
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$87,522--$87,522
Other Salaries and Wages$58,528--$58,528
Advertising$20,736-$1,609$22,345
Occupancy$20,546--$20,546
Travel$14,467--$14,467
Payroll Taxes$11,468--$11,468
Depreciation Depletion$5,911--$5,911
Other Employee Benefits$3,837--$3,837
Office Expenses$3,192-$256$3,448
Other Expenses$2,210--$2,210
All Other Expenses$1,868--$1,868
Insurance$1,569--$1,569
Total Functional Expenses$272,263$0$1,865$274,128

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$301,596
Expenses per Audited Statements$274,128
Total Expenses per Form 990$274,128
Expenses Not Reported on Form 990$27,468
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,780
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensated Absences$25,429
Accrued Payroll Liabilities$3,895
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The 990 draft was reviewed, at minimum, by the board president prior to being filed.

Form 990, Part VI, Section B, Line 12C

Annually the conflict of interest policy is obtained. During the year self and peer monitoring is continued by all board members and members of management.

Form 990, Part VI, Section B, Line 15

The executive committee reviews the ceo compensation. The ceo reviews the director of operations compensation.

Form 990, Part VI, Section C, Line 19

Upon request to the organization.

Filing and Contact Details

Filer

EIN
20-0436490
Phone
4067271517

Signing Officer

Name
Rich Owen
Title
Board President
Phone
4067271517
Signed
2015-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rich Owen
Formed
2003
Legal Domicile
Mt
Voting Board Members
12
Independent Board Members
0
Employees
2
Volunteers
0

Preparer

Preparer
Loran S Stensland CPA
Phone
4067612820
Raw XML AppendixShowing 400 of 453 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt039982
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt043612
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010200
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011900
IRS990/PrincipalOfficerNm0RICH OWEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MANAGEMENT FEE MCOC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022627
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022627
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0275500
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01022
IRS990/PYOtherExpensesAmt0101049
IRS990/PYOtherRevenueAmt08404
IRS990/PYProgramServiceRevenueAmt017597
IRS990/PYRevenuesLessExpensesAmt048583
IRS990/PYSalariesCompEmpBnftPaidAmt0152891
IRS990/PYTotalExpensesAmt0253940
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0302523
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt058172
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt029642
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0296550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0275500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0297500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0348398
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0311292
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01529240
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03328
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01115
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0674
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06157
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0135414
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02780
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03235
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02030
IRS990ScheduleA/OtherIncome170Grp/TotalAmt08045
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99080
IRS990ScheduleA/PublicSupportPY170Pct00.99390
IRS990ScheduleA/PublicSupportTotal170Amt01529240
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0296550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0275500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0297500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0348398
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0311292
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01529240
IRS990ScheduleA/TotalSupportAmt01543442
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt027468
IRS990ScheduleD/DonatedServicesUseFcltsAmt027468
IRS990ScheduleD/EquipmentGrp/BookValueAmt09650
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045073
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054723
IRS990ScheduleD/ExpensesNotReportedAmt027468
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0274128
IRS990ScheduleD/NetUnrealizedGainsInvstAmt05002
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03895
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125429
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0127395
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt032470
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0332300
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09650
IRS990ScheduleD/TotalBookValueSecuritiesAmt0127395
IRS990ScheduleD/TotalExpensesPerForm990Amt0274128
IRS990ScheduleD/TotalLiabilityAmt029324
IRS990ScheduleD/TotalRevenuePerForm990Amt0332300
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0364770
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0301596
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 DRAFT WAS REVIEWED, AT MINIMUM, BY THE BOARD PRESIDENT PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY THE CONFLICT OF INTEREST POLICY IS OBTAINED. DURING THE YEAR SELF AND PEER MONITORING IS CONTINUED BY ALL BOARD MEMBERS AND MEMBERS OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE REVIEWS THE CEO COMPENSATION. THE CEO REVIEWS THE DIRECTOR OF OPERATIONS COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0419025
IRS990/TotalAssetsEOYAmt0481897
IRS990/TotalAssetsGrp/BOYAmt0419025
IRS990/TotalAssetsGrp/EOYAmt0481897
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0296550
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01865
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0272263
IRS990/TotalFunctionalExpensesGrp/TotalAmt0274128
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030400
IRS990/TotalLiabilitiesEOYAmt030098
IRS990/TotalLiabilitiesGrp/BOYAmt030400
IRS990/TotalLiabilitiesGrp/EOYAmt030098
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0388625
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0451799
IRS990/TotalOtherCompensationAmt014208
IRS990/TotalProgramServiceExpensesAmt0272263
IRS990/TotalProgramServiceRevenueAmt022627

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.50$0.88$1.62$7.63$7.24$0.39
2023Detailed filing. Detailed filing data is available for this year.$3.59$2.42$1.18$6.78$7.31$0.53
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$1.38$2.05$6.77$6.85$0.08
2021Detailed filing. Detailed filing data is available for this year.$3.57$1.32$2.26$4.98$4.98$0.00
2020Detailed filing. Detailed filing data is available for this year.$3.15$0.95$2.19$4.68$4.34$0.34
2019Detailed filing. Detailed filing data is available for this year.$3.52$1.70$1.82$4.73$5.38$0.65
2018Detailed filing. Detailed filing data is available for this year.$3.29$0.65$2.63$3.84$4.09$0.26
2017Detailed filing. Detailed filing data is available for this year.$4.36$1.41$2.95$3.88$4.02$0.14
2016Detailed filing. Detailed filing data is available for this year.$3.51$0.38$3.13$3.40$4.04$0.64
2015Detailed filing. Detailed filing data is available for this year.$4.33$0.73$3.60$3.03$2.87$0.16
2014Detailed filing. Detailed filing data is available for this year.$4.82$0.30$4.52$3.32$2.74$0.58
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$0.30$3.89$2.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.67$0.27$3.40$3.02
2011Summary only. Only limited summary data is available for this year.$3.42$0.30$3.12$3.77$2.97$0.80
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.56$2.32$2.50