Civic Intelligence

Northern Lights Athletics Scholarship Foundation

990 • Fiscal year 2020 • EIN 20-0968414

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 15, 2021

PO Box 807Havre, MT 59501

(406) 262-8893

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

66th percentile

0.02x

Higher debt load relative to revenue than 66% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

70th percentile

21%

Higher net margin than 70% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

62nd percentile

14%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

73rd percentile

10%

Faster revenue growth than 73% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$484,014

Up $58,264 (+14%) from 2019

Net Assets

Up

$478,214

Up $59,864 (+14%) from 2019

Liabilities

Down

$5,800

Down $1,600 (-22%) from 2019

Revenue

Up

$284,592

Up $26,657 (+10%) from 2019

Expenses

Up

$224,728

Up $30,835 (+16%) from 2019

Net Income

Down

$59,864

Down $4,178 (-6.5%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $122,746Liabilities 2010: $0Net Assets 2010: $122,7462010Assets 2011: $135,210Liabilities 2011: $0Net Assets 2011: $135,2102011Assets 2012: $167,441Liabilities 2012: $5,228Net Assets 2012: $162,2132012Assets 2013: $191,917Liabilities 2013: $864Net Assets 2013: $191,0532013Assets 2014: $215,130Liabilities 2014: $0Net Assets 2014: $215,1302014Assets 2015: $265,991Liabilities 2015: $3,259Net Assets 2015: $262,7322015Assets 2016: $267,263Liabilities 2016: $1,500Net Assets 2016: $265,7632016Assets 2017: $272,968Liabilities 2017: $0Net Assets 2017: $272,9682017Assets 2018: $354,308Liabilities 2018: $0Net Assets 2018: $354,3082018Assets 2019: $425,750Liabilities 2019: $7,400Net Assets 2019: $418,3502019Assets 2020: $484,014Liabilities 2020: $5,800Net Assets 2020: $478,2142020Assets 2021: $513,766Liabilities 2021: $1,320Net Assets 2021: $512,4462021Assets 2022: $507,707Liabilities 2022: $186Net Assets 2022: $507,5212022Assets 2023: $572,273Liabilities 2023: $1,260Net Assets 2023: $571,0132023Assets 2024: $772,596Liabilities 2024: $932Net Assets 2024: $771,6642024

Highlighted filing

2020

Assets$484,014
Liabilities$5,800
Net Assets$478,214

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $171,873Expenses 2010: $148,125Net Income 2010: $23,7482010Revenue 2011: $176,032Expenses 2011: $163,481Net Income 2011: $12,5512011Expenses 2012: $203,4942012Revenue 2013: $216,866Expenses 2013: $188,026Net Income 2013: $28,8402013Revenue 2014: $210,779Expenses 2014: $186,702Net Income 2014: $24,0772014Revenue 2015: $218,584Expenses 2015: $170,982Net Income 2015: $47,6022015Revenue 2016: $243,568Expenses 2016: $240,537Net Income 2016: $3,0312016Revenue 2017: $215,040Expenses 2017: $207,835Net Income 2017: $7,2052017Revenue 2018: $257,312Expenses 2018: $175,972Net Income 2018: $81,3402018Revenue 2019: $257,935Expenses 2019: $193,893Net Income 2019: $64,0422019Revenue 2020: $284,592Expenses 2020: $224,728Net Income 2020: $59,8642020Revenue 2021: $307,091Expenses 2021: $272,859Net Income 2021: $34,2322021Revenue 2022: $269,580Expenses 2022: $274,505Net Income 2022: -$4,9252022Revenue 2023: $281,582Expenses 2023: $218,090Net Income 2023: $63,4922023Revenue 2024: $447,472Expenses 2024: $246,821Net Income 2024: $200,6512024

Highlighted filing

2020

Revenue$284,592
Expenses$224,728
Net Income$59,864
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 15, 2021
Return Version
2020v4.0
Gross Receipts
$391,349
Mission and Program Overview

Mission

Organization raises funds through special fundraising events for scholorships and athletic programs at montana state university-northern in havre, montana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$418,350$478,214▲ $59,864
Investments in Publicly Traded Securities$176,739$190,343▲ $13,604
Savings and Temporary Cash Investments$121,138$122,812▲ $1,674
Investments Other Securities$70,700$84,700▲ $14,000
Cash and Non-Interest-Bearing Accounts$46,881$78,058▲ $31,177
Land, Buildings, and Equipment, Net$5,093$3,551▼ $1,542
Accounts Receivable$3,300$3,500▲ $200
Inventories for Sale or Use$1,899$1,050▼ $849
Total Assets$425,750$484,014▲ $58,264
Liabilities
Other Liabilities$7,400$5,800▼ $1,600
Total Liabilities$7,400$5,800▼ $1,600
Net Assets / Fund Balance
Total Net Assets Fund Balance$418,350$478,214▲ $59,864
Total Liabilities and Net Assets / Fund Balance$425,750$484,014▲ $58,264

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,551$4,965$8,516
Closely Held Equity Interests$84,700--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Darrin OverliePresident
Brent ReberDirector
Chad MccormickDirector
Craig TillemanDirector
Garrett HansonDirector
Kurt JohnsonDirector
Pat NewtonDirector
Tom BakerDirector
Tony VigliottiDirector
William KellerDirector
John MalasaniSecretary
Ricky BrownTreasurer
Michael EricksonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$82,005
Program Service Revenue
$0
Investment Income
$17,860
Other Revenue
$184,727
All Other Contributions
$58,055
Change in Net Assets
$59,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$183,734
Other Expenses$40,994
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$183,734--$183,734
Fees for Services Management$28,000--$28,000
Office Expenses$3,498--$3,498
Insurance$2,090--$2,090
Depreciation Depletion$1,542--$1,542
Occupancy$1,045--$1,045
Other Expenses$315--$315
Fees for Services Legal$20--$20
Total Functional Expenses$224,728$0$0$224,728
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Montana State University NorthernHavre, MT--$183,734
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$280,100
Fundraising Direct Expenses$95,373
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Recreation Even$280,100$280,100$12,706$267,394
Total Events$280,100$280,100$95,373$184,727
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Registration Fees$5,800
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 president of the organization and the cpa preparing form 990 and related schedules go over the return before mailing. The remaining board of directors go over at the next meeting.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Northern Lights Athletics
EIN
20-0968414
Address
PO BOX 807, HAVRE, MT 59501
Doing Business As
Nlasf

Signing Officer

Name
Darrin Overlie
Title
President
Signed
2021-10-15

Organization Details

Principal Officer
Darrin Overlie
Voting Board Members
13
Independent Board Members
13
Employees
0

Preparer

Firm
Scharfe Kato & Co Pc
Address
PO BOX 2608, HAVRE, MT 59501
Preparer
James C Kato CPA
Phone
4062651254
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05141
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt066691
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0280100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0326882
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0331614
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0295521
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0355851
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01589968
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt014938
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt015214
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt013717
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt017681
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05141
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt066691
IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt014306
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02750
IRS990ScheduleA/OtherIncome509Grp/TotalAmt017056
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95400
IRS990ScheduleA/PublicSupportPY509Pct00.96450
IRS990ScheduleA/PublicSupportTotal509Amt01736083
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0362105
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0348923
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0347254
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0305171
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0372630
IRS990ScheduleA/Total509Grp/TotalAmt01736083
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0391349
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0366887
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0360971
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0322852
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0377771
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01819830
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/ScheduleBRequiredInd0true
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt084700
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd0C
IRS990ScheduleD/EquipmentGrp/BookValueAmt03551
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04965
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08516
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID REGISTRATION FEES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03551
IRS990ScheduleD/TotalBookValueSecuritiesAmt084700
IRS990ScheduleD/TotalLiabilityAmt05800
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt023295
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt023295
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt095373
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RECREATION EVEN
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt011185
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt011185
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0280100
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0280100
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0280100
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0280100
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0184727
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt042635
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt042635
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012706
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012706
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt05552
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt05552
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0183734
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MONTANA STATE UNIVERSITY NORTHERN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0MONTANA STATE UNIVERSITY NORTHERN
IRS990ScheduleI/RecipientTable/RecipientEIN0816001663
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0300 13TH ST WEST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt0300 13TH ST WEST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HAVRE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MT
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd059501
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT OF THE ORGANIZATION AND THE CPA PREPARING FORM 990 AND RELATED SCHEDULES GO OVER THE RETURN BEFORE MAILING. THE REMAINING BOARD OF DIRECTORS GO OVER AT THE NEXT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0425750
IRS990/TotalAssetsEOYAmt0484014
IRS990/TotalAssetsGrp/BOYAmt0425750
IRS990/TotalAssetsGrp/EOYAmt0484014
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt082005
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0224728
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224728
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07400
IRS990/TotalLiabilitiesEOYAmt05800
IRS990/TotalLiabilitiesGrp/BOYAmt07400
IRS990/TotalLiabilitiesGrp/EOYAmt05800
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0418350
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0478214
IRS990/TotalProgramServiceExpensesAmt0224728
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017860
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0284592
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0425750
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0484014
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt057777 CLEAR CREEK RD
IRS990/USAddress/CityNm0HAVRE
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059501
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.LEGENDSFORLIGHTS.COM
IRS990/WhistleblowerPolicyInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.73$0.01$7.72$4.47$2.47$2.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.72$0.01$5.71$2.82$2.18$0.63
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$0.00$5.08$2.70$2.75$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$0.01$5.12$3.07$2.73$0.34
2020Detailed filing. Detailed filing data is available for this year.$4.84$0.06$4.78$2.85$2.25$0.60
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.26$0.07$4.18$2.58$1.94$0.64
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.54$0.00$3.54$2.57$1.76$0.81
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.00$2.73$2.15$2.08$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.02$2.66$2.44$2.41$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.03$2.63$2.19$1.71$0.48
2014Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$2.11$1.87$0.24
2013Detailed filing. Detailed filing data is available for this year.$1.92$0.01$1.91$2.17$1.88$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.05$1.62$2.03
2011Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$1.76$1.63$0.13
2010Summary only. Only limited summary data is available for this year.$1.23$0.00$1.23$1.72$1.48$0.24