Civic Intelligence

Irwin & Florence Rosten Foundation Inc

990 • Fiscal year 2019 • EIN 20-1279915

Jan 01, 2019 to Dec 31, 2019 • Filed on May 13, 2020

515 MadisonHamilton, MT 59840

(406) 363-4824

Siviq Scores

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

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

15th percentile

-23%

Higher net margin than 15% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

96th percentile

$74,651

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 23.5% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

20th percentile

-21%

Faster asset growth than 20% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

32nd percentile

-12%

Faster revenue growth than 32% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$272,040

Down $72,719 (-21%) from 2018

Net Assets

Down

$267,377

Down $74,427 (-22%) from 2018

Liabilities

Up

$4,663

Up $1,708 (+58%) from 2018

Revenue

Down

$318,322

Down $42,130 (-12%) from 2018

Expenses

Up

$392,749

Up $109,222 (+39%) from 2018

Net Income

Down

-$74,427

Down $151,352 (-197%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $85,481Liabilities 2011: $2,186Net Assets 2011: $83,2952011Assets 2012: $63,515Liabilities 2012: $1,327Net Assets 2012: $62,1882012Assets 2013: $43,751Liabilities 2013: $6,723Net Assets 2013: $37,0282013Assets 2014: $135,703Liabilities 2014: $6,880Net Assets 2014: $128,8232014Assets 2015: $182,749Liabilities 2015: $5,966Net Assets 2015: $176,7832015Assets 2016: $194,482Liabilities 2016: $4,873Net Assets 2016: $189,6092016Assets 2017: $303,738Liabilities 2017: $0Net Assets 2017: $303,7382017Assets 2018: $344,759Liabilities 2018: $2,955Net Assets 2018: $341,8042018Assets 2019: $272,040Liabilities 2019: $4,663Net Assets 2019: $267,3772019Assets 2020: $424,174Liabilities 2020: $21,342Net Assets 2020: $402,8322020Assets 2021: $368,165Liabilities 2021: $1,043Net Assets 2021: $367,1222021Assets 2022: $241,591Liabilities 2022: $514Net Assets 2022: $241,0772022Assets 2023: $127,501Liabilities 2023: $0Net Assets 2023: $127,5012023Assets 2024: $151,866Liabilities 2024: $3,425Net Assets 2024: $148,4412024

Highlighted filing

2019

Assets$272,040
Liabilities$4,663
Net Assets$267,377

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $184,7732011Revenue 2012: $175,507Expenses 2012: $196,614Net Income 2012: -$21,1072012Revenue 2013: $148,718Expenses 2013: $173,878Net Income 2013: -$25,1602013Revenue 2014: $286,829Expenses 2014: $195,034Net Income 2014: $91,7952014Revenue 2015: $254,632Expenses 2015: $206,672Net Income 2015: $47,9602015Revenue 2016: $230,614Expenses 2016: $217,788Net Income 2016: $12,8262016Revenue 2017: $331,465Expenses 2017: $217,336Net Income 2017: $114,1292017Revenue 2018: $360,452Expenses 2018: $283,527Net Income 2018: $76,9252018Revenue 2019: $318,322Expenses 2019: $392,749Net Income 2019: -$74,4272019Revenue 2020: $556,272Expenses 2020: $464,415Net Income 2020: $91,8572020Revenue 2021: $469,113Expenses 2021: $524,823Net Income 2021: -$55,7102021Revenue 2022: $442,868Expenses 2022: $568,913Net Income 2022: -$126,0452022Revenue 2023: $348,367Expenses 2023: $461,943Net Income 2023: -$113,5762023Revenue 2024: $597,500Expenses 2024: $576,560Net Income 2024: $20,9402024

Highlighted filing

2019

Revenue$318,322
Expenses$392,749
Net Income-$74,427
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 13, 2020
Return Version
2019v5.0
Gross Receipts
$318,322
Mission and Program Overview

Mission

Teaching students how to plan, schedule, shoot film, edit, and complete a video broadcast

Maps media institute is a non profit educational organization whose mission is "to empower, inspire and prepare montana's next generation for future success through professional media arts instruction, engaging community service and compassionate mentoring." maps helps young people view their lives through a lens of possibility - engaging with their communities as supportive citizens, while learning relevant communication skills and experiencing "real world" opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$282,037$174,266▼ $107,771
Land, Buildings, and Equipment, Net$62,722$97,774▲ $35,052
Total Assets$344,759$272,040▼ $72,719
Liabilities
Other Liabilities$2,955$4,663▲ $1,708
Total Liabilities$2,955$4,663▲ $1,708
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$341,804$267,377▼ $74,427
Total Net Assets Fund Balance$341,804$267,377▼ $74,427
Total Liabilities and Net Assets / Fund Balance$344,759$272,040▼ $72,719

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$72,795$168,934$241,729
Leasehold Improvements$24,979$4,821$29,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Clare Ann HarffSecretary/exFT$72,690$1,961$74,651

Board Members and Trustees

NameTitle
Jeremy SauterPresident/tr
Arielle RhodzDirector
Connie JohnsonDirector
Joe McleanDirector
Natalie BensonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$257,423
Program Service Revenue
$57,365
Investment Income
$3,534
Other Revenue
$0
All Other Contributions
$257,423
Change in Net Assets
$-74,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,483
Other Expenses$160,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$14,575$110,895-$125,470
Other Salaries and Wages$67,597$12,968-$80,565
Fees for Services Other$36,868$331-$37,199
Travel$28,448--$28,448
Depreciation Depletion$28,207--$28,207
Payroll Taxes-$24,012-$24,012
Occupancy$750$17,456-$18,206
Fees for Services Management$7,313--$7,313
Advertising$365$5,926-$6,291
Insurance$2,388$3,704-$6,092
Conferences and Meetings$5,066--$5,066
Office Expenses$3,184$1,113-$4,297
Fees for Services Accounting-$3,594-$3,594
All Other Expenses$2,323--$2,323
Fees for Services Legal-$1,517-$1,517
Pension Plan Contributions$1,255--$1,255
Other Employee Benefits-$1,181-$1,181
Other Expenses$1,104--$1,104
Information Technology$136--$136
Royalties$124--$124
Total Functional Expenses$210,052$182,697$0$392,749
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$4,617
Ui Payable$46
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
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

All of the officers and members of the board of directors perform a meaningful and thorough review of form 990 prior to submitting to the irs. The board treasurer acts as the detailed reviewer and provides a recommendation for approval to the board. Once the 990 is approved, the executive director is assigned to sign on behalf of maps and the accountant submits electronically.

Form 990, Page 6, Part VI, Line 18

Past 990's are available to download on guidestar, an online nonprofit profile update program. They are also able to reveiw during business hours at maps with advanced notice.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to reveiw during business hours at maps with advanced notice.

Filing and Contact Details

Filer

Filer Name
Irwin & Florence Rosten Foundation
EIN
20-1279915
Phone
4063634824
Address
515 MADISON, HAMILTON, MT 59840
Doing Business As
Maps Media Institute

Signing Officer

Name
Clare Ann Harff
Title
Secretary/exec Director
Phone
4063705745
Signed
2020-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Sauter
Formed
2004
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
6
Employees
25

Preparer

Firm
Davis Group Pllc
Address
178 S THIRD ST, HAMILTON, MT 59840-2720
Preparer
Douglas J Davis
Phone
4063632225
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Maps media institute is a non profit educational organization whose mission is "to empower, inspire and prepare montana's next generation for future success through professional media arts instruction, engaging community service and compassionate mentoring." maps helps young people view their lives through a lens of possibility - engaging with their communities as supportive citizens, while learning relevant communication skills and experiencing "real world" opportunities.

Form 990, Page 2, Part III, Line 4A

4a maps programming in ravalli, lewis & clark and lake counties: maps media institute is a nonprofit educational organization whose mission is "to empower, inspire and prepare montana's next generation for future success through professional media arts instruction, engaging community service and compassionate mentoring." maps helps young people view their lives through a lens of possibility - engaging with their communities as supportive citizens, while learning relevant communication skills and experiencing "real world" opportunities. Maps began in 2004 as a film class for 20 students at corvallis high school in ravalli county in rural western montana. Since then, our program development and success are a direct result of dynamic steam based curriculums facilitated by professional instructors which integrate film, design, music, computer science, future readiness and community service.

Form 990, Page 2, Part III, Line 4B

4b client projects: in addition to maps primary objective of creative arts education, we also provide positive youth and leadership development. Through engaging client-based media projects, students explore "real world" work opportunities by being part of an actual student production crew. Examples include creating promotional videos for the bitterroot special olympics, council on aging meals on wheels, and university of mt broader impacts group. This project-based learning style has an emphasis on college and career readiness, workforce development and community service projects. Project based learning also instills a sense of civic responsibility, teaching them the relevance of using media arts to educate and serve the communities where they live, and to introduce those communities to the wider world. An emphasis in maps teaching is giving back to others and we believe that teaching the entrepreneurial skills of communication, persistence, and collaboration is critical in helping this generation succeed.

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IRS990/ProgSrvcAccomActy2Grp/Desc04B CLIENT PROJECTS: IN ADDITION TO MAPS PRIMARY OBJECTIVE OF CREATIVE ARTS EDUCATION, WE ALSO PROVIDE POSITIVE YOUTH AND LEADERSHIP DEVELOPMENT. THROUGH ENGAGING CLIENT-BASED MEDIA PROJECTS, STUDENTS EXPLORE "REAL WORLD" WORK OPPORTUNITIES BY BEING PART OF AN ACTUAL STUDENT PRODUCTION CREW. EXAMPLES INCLUDE CREATING PROMOTIONAL VIDEOS FOR THE BITTERROOT SPECIAL OLYMPICS, COUNCIL ON AGING MEALS ON WHEELS, AND UNIVERSITY OF MT BROADER IMPACTS GROUP. THIS PROJECT-BASED LEARNING STYLE HAS AN EMPHASIS ON COLLEGE AND CAREER READINESS, WORKFORCE DEVELOPMENT AND COMMUNITY SERVICE PROJECTS. PROJECT BASED LEARNING ALSO INSTILLS A SENSE OF CIVIC RESPONSIBILITY, TEACHING THEM THE RELEVANCE OF USING MEDIA ARTS TO EDUCATE AND SERVE THE COMMUNITIES WHERE THEY LIVE, AND TO INTRODUCE THOSE COMMUNITIES TO THE WIDER WORLD. AN EMPHASIS IN MAPS TEACHING IS GIVING BACK TO OTHERS AND WE BELIEVE THAT TEACHING THE ENTREPRENEURIAL SKILLS OF COMMUNICATION, PERSISTENCE, AND COLLABORATION IS CRITICAL IN HELPING THIS GENERATION SUCCEED.
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IRS990/ProgSrvcAccomActy3Grp/Desc04C MAPS MEDIA LAB PROGRAM: MAPS INTRODUCES RELEVANT MEDIA ARTS KNOWLEDGE AND COMMUNICATION SKILLS TO YOUNG PEOPLE WHO MIGHT NOT OTHERWISE HAVE THIS OPPORTUNITY. IN 2017, MAPS LAUNCHED A STATEWIDE EDUCATIONAL OUTREACH PROGRAM, THE MAPS MEDIA LAB, WHICH BRINGS OUR MEDIA ARTS PROGRAMMING TO STUDENTS IN THE RESERVATION TOWNS OF ST. IGNATIUS, RONAN, POLSON, BROWNING, HARLEM, AND POPLAR, WITH TANGIBLE SUCCESS DEMONSTRATED THROUGH AWARD-WINNING WORK AND COMMUNITY CELEBRATIONS. THIS OUTREACH COMPONENT AFFORDS YOUNG PEOPLE IN RURAL, REMOTE, AND LOW-INCOME COMMUNITIES THE SAME CHANCE OF SUCCESS AS THEIR COUNTERPARTS IN MORE URBAN AREAS AND MORE SECURE CIRCUMSTANCES.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MAPS MEDIA INSTITUTE IS A NON PROFIT EDUCATIONAL ORGANIZATION WHOSE MISSION IS "TO EMPOWER, INSPIRE AND PREPARE MONTANA'S NEXT GENERATION FOR FUTURE SUCCESS THROUGH PROFESSIONAL MEDIA ARTS INSTRUCTION, ENGAGING COMMUNITY SERVICE AND COMPASSIONATE MENTORING." MAPS HELPS YOUNG PEOPLE VIEW THEIR LIVES THROUGH A LENS OF POSSIBILITY - ENGAGING WITH THEIR COMMUNITIES AS SUPPORTIVE CITIZENS, WHILE LEARNING RELEVANT COMMUNICATION SKILLS AND EXPERIENCING "REAL WORLD" OPPORTUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14A MAPS PROGRAMMING IN RAVALLI, LEWIS & CLARK AND LAKE COUNTIES: MAPS MEDIA INSTITUTE IS A NONPROFIT EDUCATIONAL ORGANIZATION WHOSE MISSION IS "TO EMPOWER, INSPIRE AND PREPARE MONTANA'S NEXT GENERATION FOR FUTURE SUCCESS THROUGH PROFESSIONAL MEDIA ARTS INSTRUCTION, ENGAGING COMMUNITY SERVICE AND COMPASSIONATE MENTORING." MAPS HELPS YOUNG PEOPLE VIEW THEIR LIVES THROUGH A LENS OF POSSIBILITY - ENGAGING WITH THEIR COMMUNITIES AS SUPPORTIVE CITIZENS, WHILE LEARNING RELEVANT COMMUNICATION SKILLS AND EXPERIENCING "REAL WORLD" OPPORTUNITIES. MAPS BEGAN IN 2004 AS A FILM CLASS FOR 20 STUDENTS AT CORVALLIS HIGH SCHOOL IN RAVALLI COUNTY IN RURAL WESTERN MONTANA. SINCE THEN, OUR PROGRAM DEVELOPMENT AND SUCCESS ARE A DIRECT RESULT OF DYNAMIC STEAM BASED CURRICULUMS FACILITATED BY PROFESSIONAL INSTRUCTORS WHICH INTEGRATE FILM, DESIGN, MUSIC, COMPUTER SCIENCE, FUTURE READINESS AND COMMUNITY SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24B CLIENT PROJECTS: IN ADDITION TO MAPS PRIMARY OBJECTIVE OF CREATIVE ARTS EDUCATION, WE ALSO PROVIDE POSITIVE YOUTH AND LEADERSHIP DEVELOPMENT. THROUGH ENGAGING CLIENT-BASED MEDIA PROJECTS, STUDENTS EXPLORE "REAL WORLD" WORK OPPORTUNITIES BY BEING PART OF AN ACTUAL STUDENT PRODUCTION CREW. EXAMPLES INCLUDE CREATING PROMOTIONAL VIDEOS FOR THE BITTERROOT SPECIAL OLYMPICS, COUNCIL ON AGING MEALS ON WHEELS, AND UNIVERSITY OF MT BROADER IMPACTS GROUP. THIS PROJECT-BASED LEARNING STYLE HAS AN EMPHASIS ON COLLEGE AND CAREER READINESS, WORKFORCE DEVELOPMENT AND COMMUNITY SERVICE PROJECTS. PROJECT BASED LEARNING ALSO INSTILLS A SENSE OF CIVIC RESPONSIBILITY, TEACHING THEM THE RELEVANCE OF USING MEDIA ARTS TO EDUCATE AND SERVE THE COMMUNITIES WHERE THEY LIVE, AND TO INTRODUCE THOSE COMMUNITIES TO THE WIDER WORLD. AN EMPHASIS IN MAPS TEACHING IS GIVING BACK TO OTHERS AND WE BELIEVE THAT TEACHING THE ENTREPRENEURIAL SKILLS OF COMMUNICATION, PERSISTENCE, AND COLLABORATION IS CRITICAL IN HELPING THIS GENERATION SUCCEED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OF THE OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS PERFORM A MEANINGFUL AND THOROUGH REVIEW OF FORM 990 PRIOR TO SUBMITTING TO THE IRS. THE BOARD TREASURER ACTS AS THE DETAILED REVIEWER AND PROVIDES A RECOMMENDATION FOR APPROVAL TO THE BOARD. ONCE THE 990 IS APPROVED, THE EXECUTIVE DIRECTOR IS ASSIGNED TO SIGN ON BEHALF OF MAPS AND THE ACCOUNTANT SUBMITS ELECTRONICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PAST 990'S ARE AVAILABLE TO DOWNLOAD ON GUIDESTAR, AN ONLINE NONPROFIT PROFILE UPDATE PROGRAM. THEY ARE ALSO ABLE TO REVEIW DURING BUSINESS HOURS AT MAPS WITH ADVANCED NOTICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE TO REVEIW DURING BUSINESS HOURS AT MAPS WITH ADVANCED NOTICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IRWIN & FLORENCE ROSTEN FOUNDATION
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ReturnHeader/TaxPeriodEndDt02019-12-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.03$1.48$5.98$5.77$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.00$1.28$3.48$4.62$1.14
2022Detailed filing. Detailed filing data is available for this year.$2.42$0.01$2.41$4.43$5.69$1.26
2021Detailed filing. Detailed filing data is available for this year.$3.68$0.01$3.67$4.69$5.25$0.56
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.24$0.21$4.03$5.56$4.64$0.92
2019Detailed filing. Detailed filing data is available for this year.$2.72$0.05$2.67$3.18$3.93$0.74
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.03$3.42$3.60$2.84$0.77
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.00$3.04$3.31$2.17$1.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.05$1.90$2.31$2.18$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.06$1.77$2.55$2.07$0.48
2014Detailed filing. Detailed filing data is available for this year.$1.36$0.07$1.29$2.87$1.95$0.92
2013Detailed filing. Detailed filing data is available for this year.$0.44$0.07$0.37$1.49$1.74$0.25
2012Summary only. Only limited summary data is available for this year.$0.64$0.01$0.62$1.76$1.97$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.02$0.83$1.85