Civic Intelligence

Montana Restaurant Association Educ Ation Foundation

990EZ • Fiscal year 2018 • EIN 20-1974197

Jan 01, 2018 to Dec 31, 2018 • Filed on May 30, 2019

1645 Parkhill Drive 6Billings, MT 59102

(406) 256-1005

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.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

6th percentile

-70%

Higher net margin than 6% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

14th percentile

-34%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

19th percentile

-28%

Faster revenue growth than 19% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$81,032

Down $41,100 (-34%) from 2017

Net Assets

Down

$80,506

Down $41,626 (-34%) from 2017

Liabilities

$526

No earlier filing loaded for comparison.

Revenue

Down

$59,073

Down $22,466 (-28%) from 2017

Expenses

Up

$100,699

Up $17,423 (+21%) from 2017

Net Income

Down

-$41,626

Down $39,889 (-2296%) from 2017

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2015: $138,781Liabilities 2015: $0Net Assets 2015: $138,7812015Assets 2016: $123,869Liabilities 2016: $0Net Assets 2016: $123,8692016Assets 2017: $122,132Net Assets 2017: $122,1322017Assets 2018: $81,032Liabilities 2018: $526Net Assets 2018: $80,5062018Assets 2019: $90,753Liabilities 2019: $1,246Net Assets 2019: $89,5072019Assets 2020: $85,881Liabilities 2020: $2,582Net Assets 2020: $83,2992020Assets 2021: $94,850Liabilities 2021: $1,102Net Assets 2021: $93,7482021Assets 2022: $124,967Net Assets 2022: $124,9672022Assets 2023: $91,377Net Assets 2023: $91,3772023Assets 2024: $79,362Net Assets 2024: $79,3622024Assets 2025: $70,627Net Assets 2025: $70,6272025

Highlighted filing

2018

Assets$81,032
Liabilities$526
Net Assets$80,506

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2015: $56,038Expenses 2015: $51,356Net Income 2015: $4,6822015Revenue 2016: $57,645Expenses 2016: $72,557Net Income 2016: -$14,9122016Revenue 2017: $81,539Expenses 2017: $83,276Net Income 2017: -$1,7372017Revenue 2018: $59,073Expenses 2018: $100,699Net Income 2018: -$41,6262018Revenue 2019: $54,722Expenses 2019: $45,721Net Income 2019: $9,0012019Revenue 2020: $26,305Expenses 2020: $32,513Net Income 2020: -$6,2082020Revenue 2021: $23,303Expenses 2021: $12,853Net Income 2021: $10,4502021Revenue 2022: $40,203Expenses 2022: $8,983Net Income 2022: $31,2202022Revenue 2023: $4,479Expenses 2023: $38,078Net Income 2023: -$33,5992023Revenue 2024: $27,794Expenses 2024: $39,811Net Income 2024: -$12,0172024Revenue 2025: $47,535Expenses 2025: $56,270Net Income 2025: -$8,7352025

Highlighted filing

2018

Revenue$59,073
Expenses$100,699
Net Income-$41,626
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 30, 2019
Return Version
2018v3.1
Gross Receipts
$59,073
Mission and Program Overview

Mission

The purpose of the montana restaurant association education foundation is to assist with the educational needs of the future work force of the restaurant industry in montana.

Program Services

DescriptionGrantsExpenses
TRAIN SKILLED WORKERS FOR THE RESTAURANT INDUSTRY WHICH IS EXPERIENCING A CRITICAL SHORTAGE OF EMPLOYEES. ADMINISTERED THE PROSTART PROGRAM, A HIGH SCHOOL LEVEL CURRICULUM THAT TEACHES FOOD PREPARATION AND SAFETY. A CERTIFICATE OF ACHIEVEMENT IS AVAILABLE FOR THOSE STUDENTS TAKING THE TWO- YEAR CLASS FROM CERTIFIED TEACHERS AT THEIR LOCAL HIGH SCHOOL. THERE ARE 15 HIGH SCHOOLS IN MONTANA THAT CURRENTLY OFFER THIS PROGRAM.-$100,699
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MONICA MILLERExecutive DiFT$0--
CHUCK SCHOMMERPresident-$0--
BRAD ANDERSONDirector-$0--
MARISSA KEENANDirector-$0--
SARAH SWANSONDirector-$0--
BRAD GRIFFINExecutive Di-$0--
Filing and Contact Details

Filer

Filer Name
Montana Restaurant Association Educ
EIN
20-1974197
Phone
4062561005
Address
1645 PARKHILL DRIVE 6, BILLINGS, MT 59102

Signing Officer

Name
Brad Griffin
Title
Executive Director
Phone
4062561005
Signed
2019-05-30
Discuss with paid preparer
Yes

Preparer

Firm
Red Tree Cpas
Address
2222 BROADWATER AVENUE, BILLINGS, MT 59102
Preparer
Nicholas D Hecimovic CPA
Phone
4066567359
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses 14 3,423 11,665 pro start expenses 19,357 nra grant expense 3,864 bank fees 598 business registration 20 pro start venue 4,398 total 43,339

Form 990-ez, Part II, Line 24

Accounts receivable 4,709 0 misc assets 2,700 2,700 total 7,409 2,700

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 0 526

Form 990-ez, Part III

The purpose of the montana restaurant association education foundation is to assist with the educational needs of the future work force of the restaurant industry in montana.

Form 990-ez, Part III, Line 28

Train skilled workers for the restaurant industry which is experiencing a critical shortage of employees. Administered the prostart program, a high school level curriculum that teaches food preparation and safety. A certificate of achievement is available for those students taking the two- year class from certified teachers at their local high school. There are 15 high schools in montana that currently offer this program.

Raw XML Appendix164 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BRAD GRIFFIN
IRS990EZ/BooksInCareOfDetail/PhoneNum04062561005
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01645 PARKILL DRIVE SUITE 6
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BILLINGS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059102
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0114723
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt078332
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt058885
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-41626
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt057360
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0122132
IRS990EZ/Form990TotalAssetsGrp/EOYAmt081032
IRS990EZ/GrossReceiptsAmt059073
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0188
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0122132
IRS990EZ/NetAssetsOrFundBalancesEOYAmt080506
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0122132
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt080506
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MONICA MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHUCK SCHOMMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRAD ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARISSA KEENAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SARAH SWANSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BRAD GRIFFIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5EXECUTIVE DI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt07409
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02700
IRS990EZ/OtherExpensesTotalAmt043339
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE PURPOSE OF THE MONTANA RESTAURANT ASSOCIATION EDUCATION FOUNDATION IS TO ASSIST WITH THE EDUCATIONAL NEEDS OF THE FUTURE WORK FORCE OF THE RESTAURANT INDUSTRY IN MONTANA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TRAIN SKILLED WORKERS FOR THE RESTAURANT INDUSTRY WHICH IS EXPERIENCING A CRITICAL SHORTAGE OF EMPLOYEES. ADMINISTERED THE PROSTART PROGRAM, A HIGH SCHOOL LEVEL CURRICULUM THAT TEACHES FOOD PREPARATION AND SAFETY. A CERTIFICATE OF ACHIEVEMENT IS AVAILABLE FOR THOSE STUDENTS TAKING THE TWO- YEAR CLASS FROM CERTIFIED TEACHERS AT THEIR LOCAL HIGH SCHOOL. THERE ARE 15 HIGH SCHOOLS IN MONTANA THAT CURRENTLY OFFER THIS PROGRAM.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0100699
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0526
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0100699
IRS990EZ/TotalProgramServiceExpensesAmt0100699
IRS990EZ/TotalRevenueAmt059073
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MTRETAIL.COM/EDUCATION-FOUNDATION
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0787
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt058778
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt081283
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt057066
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt055544
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0252671
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0188
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0185
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0221
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0244
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0838
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0188
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0185
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0221
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0244
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0838
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0108
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt071
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0358
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0250
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0787
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0252671
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt058778
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt081283
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt057066
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt055544
IRS990ScheduleA/Total509Grp/TotalAmt0252671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt059074
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt081539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt057645
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt056038
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0254296
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 14 3,423 11,665 PRO START EXPENSES 19,357 NRA GRANT EXPENSE 3,864 BANK FEES 598 BUSINESS REGISTRATION 20 PRO START VENUE 4,398 TOTAL 43,339
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 4,709 0 MISC ASSETS 2,700 2,700 TOTAL 7,409 2,700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 526
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PURPOSE OF THE MONTANA RESTAURANT ASSOCIATION EDUCATION FOUNDATION IS TO ASSIST WITH THE EDUCATIONAL NEEDS OF THE FUTURE WORK FORCE OF THE RESTAURANT INDUSTRY IN MONTANA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRAIN SKILLED WORKERS FOR THE RESTAURANT INDUSTRY WHICH IS EXPERIENCING A CRITICAL SHORTAGE OF EMPLOYEES. ADMINISTERED THE PROSTART PROGRAM, A HIGH SCHOOL LEVEL CURRICULUM THAT TEACHES FOOD PREPARATION AND SAFETY. A CERTIFICATE OF ACHIEVEMENT IS AVAILABLE FOR THOSE STUDENTS TAKING THE TWO- YEAR CLASS FROM CERTIFIED TEACHERS AT THEIR LOCAL HIGH SCHOOL. THERE ARE 15 HIGH SCHOOLS IN MONTANA THAT CURRENTLY OFFER THIS PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRAD GRIFFIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04062561005
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTANA RESTAURANT ASSOCIATION EDUC
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0201974197
ReturnHeader/Filer/PhoneNum04062561005
ReturnHeader/Filer/USAddress/AddressLine1Txt01645 PARKHILL DRIVE 6
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059102
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E5A0CE14E3424A917902205A44A68E484D57959C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E5A0CE14E3424A917902205A44A68E484D57959C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.175.235.122
ReturnHeader/FilingSecurityInformation/IPDt02019-06-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm018:05:38
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810392178
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RED TREE CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02222 BROADWATER AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BILLINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059102
ReturnHeader/PreparerPersonGrp/PhoneNum04066567359
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS D HECIMOVIC CPA
ReturnHeader/ReturnTs02019-06-06T18:05:38-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings