Civic Intelligence

Cody Dieruf Benefit Foundation

990 • Fiscal year 2023 • EIN 20-4498266

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 10, 2024

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 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

20th percentile

-19%

Higher net margin than 20% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$55,803

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 31.5% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

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

Annualized from 2022 to 2023

Revenue Growth

45th percentile

0.6%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$0

Flat from 2022

Net Assets

Flat

$0

Flat from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$176,927

Up $1,113 (+0.6%) from 2022

Expenses

Up

$209,960

Up $21,657 (+12%) from 2022

Net Income

Down

-$33,033

Down $20,544 (-164%) from 2022

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

2023

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

2023

Revenue$176,927
Expenses$209,960
Net Income-$33,033
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 10, 2024
Return Version
2023v5.1
Gross Receipts
$176,927
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$55,803$55,803

Board Members and Trustees

NameTitle
Susan C CoxPresident
Janel ShamblinVice President
Julie McgrathBoard Member
Kimber McleanBoard Member
Levi DierufBoard Member
Ryan DuffyBoard Member
Kathy LetendreSecretary
Shelley BealTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$171,376
Program Service Revenue
$0
Investment Income
$5,551
Other Revenue
$0
All Other Contributions
$106,725
Change in Net Assets
$-33,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$110,755
Salaries, Compensation, and Employee Benefits$99,205
Total Fundraising Expense$6,460
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$70,620$15,230$6,460$92,310
Current Officers, Directors, Trustees, and Key Employees$0$92,005$0$92,005
Occupancy$0$10,689$0$10,689
Payroll Taxes$0$7,200$0$7,200
Insurance$1,326$560$0$1,886
Conferences and Meetings$377$1,133$0$1,510
Other Expenses$852$0$0$852
Total Functional Expenses$74,935$128,565$6,460$209,960
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
2024-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela J Western
Formed
2006
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
11

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 19382. 6461. 6461. 6460.

Form 990, Part IX, Line 24E

Bank fees 695. 0. 695. 0.

Form 990, Part IX, Line 24E

GIFTS 941. 0. 941. 0.

Form 990, Part IX, Line 24E

Medical expenses/donor mangment to cf victims 25793. 25793. 0. 0.

Form 990, Part IX, Line 24E

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

Form 990, Part IX, Line 24E

Total annual appeal expenses 2093. 2093. 0. 0.

Form 990, Part IX, Line 24E

Total auction expenses 19380. 19380. 0. 0.

Form 990, Part IX, Line 24E

Total expansion project expenses 227. 227. 0. 0.

Form 990, Part IX, Line 24E

Total give big expenses 128. 128. 0. 0.

Form 990, Part IX, Line 24E

Total license plate project expenses 70. 70. 0. 0.

Form 990, Part IX, Line 24E

Total mother retreat expenses 4284. 4284. 0. 0.

Form 990, Part IX, Line 24E

Total recretation & fitness expenses 12159. 12159. 0. 0.

Form 990, Part IX, Line 24E

Total secgc 25. 25. 0. 0.

Form 990, Part IX, Line 24E

Training/event 110. 0. 110. 0.

Form 990, Part IX, Line 24E

TRAVEL 1023. 0. 1023. 0.

Raw XML Appendix385 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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IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADVERTISING & WEBSITE 19382. 6461. 6461. 6460.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BANK FEES 695. 0. 695. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GIFTS 941. 0. 941. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEDICAL EXPENSES/DONOR MANGMENT TO CF VICTIMS 25793. 25793. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROFESSIONAL FEE-CONSULTING 6000. 0. 6000. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TOTAL ANNUAL APPEAL EXPENSES 2093. 2093. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TOTAL AUCTION EXPENSES 19380. 19380. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TOTAL EXPANSION PROJECT EXPENSES 227. 227. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TOTAL GIVE BIG EXPENSES 128. 128. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10TOTAL LICENSE PLATE PROJECT EXPENSES 70. 70. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11TOTAL MOTHER RETREAT EXPENSES 4284. 4284. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TOTAL RECRETATION & FITNESS EXPENSES 12159. 12159. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13TOTAL SECGC 25. 25. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14TRAINING/EVENT 110. 0. 110. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15TRAVEL 1023. 0. 1023. 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
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt00
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0171376
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06460
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0128565
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt074935
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209960
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt074935
IRS990/TotalReportableCompFromOrgAmt055803
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05551
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0176927
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 6044
IRS990/USAddress/CityNm0BOZEMAN
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059771
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAMELLA J WESTERN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04065862386
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-10
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
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/ReturnTs02024-11-11T13:16:00-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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