Civic Intelligence

Cody Dieruf Benefit Foundation

990 • Fiscal year 2021 • EIN 20-4498266

Jan 01, 2021 to Dec 31, 2021 • Filed on May 16, 2022

PO Box 7361Bozeman, MT 59771

(406) 586-2386

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2021

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

74th percentile

29%

Higher net margin than 74% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$50,224

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 30.6% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2020 to 2021

Revenue Growth

42nd percentile

-4.8%

Faster revenue growth than 42% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Flat

$0

Flat from 2020

Net Assets

Flat

$0

Flat from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$164,059

Down $8,307 (-4.8%) from 2020

Expenses

Up

$115,763

Up $7,884 (+7.3%) from 2020

Net Income

Down

$48,296

Down $16,191 (-25%) from 2020

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: $219,498Liabilities 2010: $88Net Assets 2010: $219,4102010Assets 2011: $225,935Liabilities 2011: $88Net Assets 2011: $225,8472011Assets 2012: $260,037Liabilities 2012: $0Net Assets 2012: $260,0372012Assets 2013: $294,185Liabilities 2013: $1,000Net Assets 2013: $293,1852013Assets 2014: $326,812Liabilities 2014: $1,011Net Assets 2014: $325,8012014Assets 2015: $374,417Liabilities 2015: $882Net Assets 2015: $373,5352015Assets 2016: $412,212Liabilities 2016: $2,187Net Assets 2016: $410,0252016Assets 2017: $472,133Liabilities 2017: $1,374Net Assets 2017: $470,7592017Assets 2018: $529,464Liabilities 2018: $2,103Net Assets 2018: $527,3612018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $618,825Liabilities 2024: $0Net Assets 2024: $618,8252024

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $60,938Expenses 2010: $69,213Net Income 2010: -$8,2752010Revenue 2011: $64,148Expenses 2011: $57,711Net Income 2011: $6,4372011Revenue 2012: $64,710Expenses 2012: $30,520Net Income 2012: $34,1902012Revenue 2013: $58,000Expenses 2013: $24,852Net Income 2013: $33,1482013Revenue 2014: $51,292Expenses 2014: $18,676Net Income 2014: $32,6162014Revenue 2015: $88,666Expenses 2015: $40,932Net Income 2015: $47,7342015Revenue 2016: $77,825Expenses 2016: $41,335Net Income 2016: $36,4902016Revenue 2017: $123,238Expenses 2017: $62,504Net Income 2017: $60,7342017Revenue 2018: $205,970Expenses 2018: $149,909Net Income 2018: $56,0612018Revenue 2019: $176,549Expenses 2019: $137,075Net Income 2019: $39,4742019Revenue 2020: $172,366Expenses 2020: $107,879Net Income 2020: $64,4872020Revenue 2021: $164,059Expenses 2021: $115,763Net Income 2021: $48,2962021Revenue 2022: $175,814Expenses 2022: $188,303Net Income 2022: -$12,4892022Revenue 2023: $176,927Expenses 2023: $209,960Net Income 2023: -$33,0332023Revenue 2024: $224,998Expenses 2024: $239,976Net Income 2024: -$14,9782024

Highlighted filing

2021

Revenue$164,059
Expenses$115,763
Net Income$48,296
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 16, 2022
Return Version
2021v4.1
Gross Receipts
$164,059
Mission and Program Overview

Mission

Uniting communities & familes living with cystic fibrosis by raising awarness, providing emotional & financial assistance, encouraging health management & inspiring life experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Total Assets$0$0→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pamella J WesternExec. DirectorFT$50,224$50,224

Board Members and Trustees

NameTitle
Susan C CoxPresident
Janel ShamblinVice President
Anne DierufBoard Member
Dena RichterBoard Member
Julie McgrathBoard Member
Levi DierufBoard Member
Kathy LetendreSecretary
Shelley BealTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$162,252
Program Service Revenue
$0
Investment Income
$1,807
Other Revenue
$0
All Other Contributions
$150,378
Change in Net Assets
$48,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$61,627
Salaries, Compensation, and Employee Benefits$54,136
Total Fundraising Expense$1,257
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$0$50,224$0$50,224
All Other Expenses$34,004$6,497$1,257$41,758
Occupancy$0$9,397$0$9,397
Payroll Taxes$0$3,912$0$3,912
Fees for Services Accounting$0$2,888$0$2,888
Depreciation Depletion$0$2,382$0$2,382
Insurance$1,126$0$0$1,126
Conferences and Meetings$195$585$0$780
Other Expenses$739$0$0$739
Travel$0$50$0$50
Total Functional Expenses$37,124$77,382$1,257$115,763
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
None--$0-
Total Events--$0$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
Filing and Contact Details

Filer

Filer Name
Cody Dieruf Foundation
EIN
20-4498266
Phone
4065862386
Address
PO BOX 7361, BOZEMAN, MT 59771

Signing Officer

Name
Pamella J Western
Title
Executive Director
Phone
4065862386
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela J Western
Formed
2006
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
7

Preparer

Firm
First Choice Accounting Inc
Address
PO BOX 609, LIVINGSTON, MT 59047
Preparer
Michelle a Jolley
Phone
4062229292
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by the board

Form 990, Part IX, Line 24E

Advertising & website 551. 183. 184. 184.

Form 990, Part IX, Line 24E

Bank fees 149. 0. 149. 0.

Form 990, Part IX, Line 24E

GIFTS 78. 0. 78. 0.

Form 990, Part IX, Line 24E

PRINTING 56. 19. 19. 18.

Form 990, Part IX, Line 24E

Professional fee-grant writing 64. 32. 32. 0.

Form 990, Part IX, Line 24E

Professional fee-consulting 6000. 0. 6000. 0.

Form 990, Part IX, Line 24E

Software 105. 35. 35. 35.

Form 990, Part IX, Line 24E

Total 5k expenses 1020. 0. 0. 1020.

Form 990, Part IX, Line 24E

Total annual appeal expenses 79. 79. 0. 0.

Form 990, Part IX, Line 24E

Total expansion project expenses 6434. 6434. 0. 0.

Form 990, Part IX, Line 24E

Total give big expenses 970. 970. 0. 0.

Form 990, Part IX, Line 24E

Total license plate project expenses 4249. 4249. 0. 0.

Form 990, Part IX, Line 24E

Total may appeal expenses 3993. 3993. 0. 0.

Form 990, Part IX, Line 24E

Total mother retreat expenses 967. 967. 0. 0.

Form 990, Part IX, Line 24E

Totla recretation & fitness expenses 10287. 10287. 0. 0.

Form 990, Part IX, Line 24E

Medical expenses/donor mangment to cf victims 6756. 6756. 0. 0.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0174743
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0202152
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0163138
IRS990ScheduleA/Total509Grp/TotalAmt0872831
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0874315
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0NONE
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt00
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADVERTISING & WEBSITE 551. 183. 184. 184.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BANK FEES 149. 0. 149. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GIFTS 78. 0. 78. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRINTING 56. 19. 19. 18.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROFESSIONAL FEE-GRANT WRITING 64. 32. 32. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL FEE-CONSULTING 6000. 0. 6000. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SOFTWARE 105. 35. 35. 35.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TOTAL 5K EXPENSES 1020. 0. 0. 1020.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TOTAL ANNUAL APPEAL EXPENSES 79. 79. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10TOTAL EXPANSION PROJECT EXPENSES 6434. 6434. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11TOTAL GIVE BIG EXPENSES 970. 970. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TOTAL LICENSE PLATE PROJECT EXPENSES 4249. 4249. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13TOTAL MAY APPEAL EXPENSES 3993. 3993. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14TOTAL MOTHER RETREAT EXPENSES 967. 967. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15TOTLA RECRETATION & FITNESS EXPENSES 10287. 10287. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16MEDICAL EXPENSES/DONOR MANGMENT TO CF VICTIMS 6756. 6756. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0162252
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01257
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077382
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt037124
IRS990/TotalFunctionalExpensesGrp/TotalAmt0115763
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt037124
IRS990/TotalReportableCompFromOrgAmt050224
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01807
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0164059
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt050
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt050
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 6044
IRS990/USAddress/CityNm0BOZEMAN
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059771
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAMELLA J WESTERN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04065862386
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CODY DIERUF FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CODY
ReturnHeader/Filer/EIN0204498266
ReturnHeader/Filer/PhoneNum04065862386
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7361
ReturnHeader/Filer/USAddress/CityNm0BOZEMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059771
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462304308
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FIRST CHOICE ACCOUNTING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 609
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIVINGSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059047
ReturnHeader/PreparerPersonGrp/PhoneNum04062229292
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE A JOLLEY
ReturnHeader/ReturnTs02022-11-14T08:02:20-08:00
ReturnHeader/ReturnTypeCd0990

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.19$0.00$6.19$2.25$2.40$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.77$2.10$0.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.76$1.88$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.64$1.16$0.48
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.72$1.08$0.64
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.77$1.37$0.39
2018Detailed filing. Detailed filing data is available for this year.$5.29$0.02$5.27$2.06$1.50$0.56
2017Detailed filing. Detailed filing data is available for this year.$4.72$0.01$4.71$1.23$0.63$0.61
2016Detailed filing. Detailed filing data is available for this year.$4.12$0.02$4.10$0.78$0.41$0.36
2015Detailed filing. Detailed filing data is available for this year.$3.74$0.01$3.74$0.89$0.41$0.48
2014Detailed filing. Detailed filing data is available for this year.$3.27$0.01$3.26$0.51$0.19$0.33
2013Detailed filing. Detailed filing data is available for this year.$2.94$0.01$2.93$0.58$0.25$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.00$2.60$0.65$0.31$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.00$2.26$0.64$0.58$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.00$2.19$0.61$0.69$0.08