Civic Intelligence

Digger Athletic Association

990 • Fiscal year 2023 • EIN 23-7010408

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 29, 2024

1300 West Park StButte, MT 59701

(406) 496-4105

Siviq Scores

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

Liabilities / Assets

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

2nd percentile

-66%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

47th percentile

5.6%

Faster revenue growth than 47% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$54,487

Down $103,599 (-66%) from 2022

Net Assets

Down

$53,412

Down $60,233 (-53%) from 2022

Liabilities

Down

$1,075

Down $43,366 (-98%) from 2022

Revenue

Up

$511,058

Up $27,285 (+5.6%) from 2022

Expenses

Up

$571,291

Up $205,357 (+56%) from 2022

Net Income

Down

-$60,233

Down $178,072 (-151%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $120,693Liabilities 2011: $6,858Net Assets 2011: $113,8352011Assets 2012: $204,674Liabilities 2012: $82,996Net Assets 2012: $121,6782012Assets 2014: $209,887Liabilities 2014: $65,030Net Assets 2014: $144,8572014Assets 2015: $212,921Liabilities 2015: $94,438Net Assets 2015: $118,4832015Assets 2016: $133,796Liabilities 2016: $71,811Net Assets 2016: $61,9852016Assets 2017: $94,716Liabilities 2017: $103,231Net Assets 2017: -$8,5152017Assets 2019: $107,878Liabilities 2019: $65,157Net Assets 2019: $42,7212019Assets 2020: $52,129Liabilities 2020: $7,639Net Assets 2020: $44,4902020Assets 2021: $79,417Liabilities 2021: $83,614Net Assets 2021: -$4,1972021Assets 2022: $158,086Liabilities 2022: $44,441Net Assets 2022: $113,6452022Assets 2023: $54,487Liabilities 2023: $1,075Net Assets 2023: $53,4122023Assets 2024: $16,021Liabilities 2024: $7,054Net Assets 2024: $8,9672024

Highlighted filing

2023

Assets$54,487
Liabilities$1,075
Net Assets$53,412

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $300,4092011Expenses 2012: $426,9512012Revenue 2014: $422,966Expenses 2014: $412,920Net Income 2014: $10,0462014Revenue 2015: $500,669Expenses 2015: $527,042Net Income 2015: -$26,3732015Revenue 2016: $497,787Expenses 2016: $554,285Net Income 2016: -$56,4982016Revenue 2017: $486,449Expenses 2017: $556,949Net Income 2017: -$70,5002017Revenue 2019: $436,416Expenses 2019: $405,472Net Income 2019: $30,9442019Revenue 2020: $164,913Expenses 2020: $163,145Net Income 2020: $1,7682020Revenue 2021: $144,373Expenses 2021: $193,060Net Income 2021: -$48,6872021Revenue 2022: $483,773Expenses 2022: $365,934Net Income 2022: $117,8392022Revenue 2023: $511,058Expenses 2023: $571,291Net Income 2023: -$60,2332023Revenue 2024: $596,593Expenses 2024: $641,038Net Income 2024: -$44,4452024

Highlighted filing

2023

Revenue$511,058
Expenses$571,291
Net Income-$60,233
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 29, 2024
Return Version
2023v5.1
Gross Receipts
$625,825
Mission and Program Overview

Mission

The organizations mission is to provide montana tech the support they need to provide student athletes an exceptional athletic and educational experience. This includes funding scholarships, improving facilities, and managing athletic events.

ATHLETIC PROGRAM SUPPORT

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$113,645$53,412▼ $60,233
Cash and Non-Interest-Bearing Accounts$135,984$39,083▼ $96,901
Accounts Receivable$18,200$11,500▼ $6,700
Savings and Temporary Cash Investments$3,902$3,904▲ $2
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$158,086$54,487▼ $103,599
Liabilities
Accounts Payable and Accrued Expenses$44,441$1,075▼ $43,366
Total Liabilities$44,441$1,075▼ $43,366
Net Assets / Fund Balance
Total Net Assets Fund Balance$113,645$53,412▼ $60,233
Total Liabilities and Net Assets / Fund Balance$158,086$54,487▼ $103,599
Compensation and Service Providers

Board Members and Trustees

NameTitle
Josh VincentPresident
Scott JohnsVice-president
Craig TippettMember
David BarrickMember
Leo MccarthyMember
Shane SuttonMember
Tony ButoriMember
Tony DifronzoMember
Dorea WilmothSecretary
Kyle CarterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$101,615
Program Service Revenue
$5,056
Investment Income
$2
Other Revenue
$404,385
Change in Net Assets
$-60,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$484,898
Total Fundraising Expense$114,767
Salaries, Compensation, and Employee Benefits$86,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,393--$86,393
Fees for Services Other$49,836--$49,836
Travel$14,664--$14,664
All Other Expenses$10,933--$10,933
Other Expenses$5,127-$114,767$5,127
Advertising$3,448--$3,448
Insurance$660--$660
Interest$211--$211
Total Functional Expenses$456,524$0$114,767$571,291
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$519,152
Fundraising Direct Expenses$114,767
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Auction$519,152$519,152$114,767$404,385
Total Events$519,152$519,152$114,767$404,385
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
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, Part VI, Section B, Line 11B

Form 990 is held at the organizations office for review and approval by the board of directors.

Form 990, Part VI, Section B, Line 12C

The executive committee monitors and enforces compliance with this policy by reviewing annual statements and taking such other actions as are necessary for effective oversight.

Form 990, Part VI, Section C, Line 18

The organization has these documents available upon request.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Digger Athletic Association
EIN
23-7010408
Phone
4064964105
Address
1300 WEST PARK ST, BUTTE, MT 59701

Signing Officer

Name
Dorea Wilmoth
Title
Secretary
Phone
4064964105
Signed
2024-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dorea Wilmoth
Formed
1969
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
0

Preparer

Firm
Newland and Company Pc
Address
PO BOX 3006, BUTTE, MT 59702-3006
Preparer
John Boyce
Phone
4064944754
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS HELD AT THE ORGANIZATIONS OFFICE FOR REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE COMMITTEE MONITORS AND ENFORCES COMPLIANCE WITH THIS POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING SUCH OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS THESE DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0158086
IRS990/TotalAssetsEOYAmt054487
IRS990/TotalAssetsGrp/BOYAmt0158086
IRS990/TotalAssetsGrp/EOYAmt054487
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0101615
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0114767
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0456524
IRS990/TotalFunctionalExpensesGrp/TotalAmt0571291
IRS990/TotalGrossUBIAmt02
IRS990/TotalLiabilitiesBOYAmt044441
IRS990/TotalLiabilitiesEOYAmt01075
IRS990/TotalLiabilitiesGrp/BOYAmt044441
IRS990/TotalLiabilitiesGrp/EOYAmt01075
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0113645
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt053412
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0456524
IRS990/TotalProgramServiceRevenueAmt05056
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0404385
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05056
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0511058
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0158086
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt054487
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt014664
IRS990/TravelGrp/TotalAmt014664
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01300 WEST PARK STREET
IRS990/USAddress/CityNm0BUTTE
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059701
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DOREA WILMOTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04064964105
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DIGGER ATHLETIC ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O MONTANA TECH
ReturnHeader/Filer/BusinessNameControlTxt0DIGG
ReturnHeader/Filer/EIN0237010408
ReturnHeader/Filer/PhoneNum04064964105
ReturnHeader/Filer/USAddress/AddressLine1Txt01300 WEST PARK ST
ReturnHeader/Filer/USAddress/CityNm0BUTTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810333198
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWLAND AND COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3006
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BUTTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0597023006
ReturnHeader/PreparerPersonGrp/PhoneNum04064944754
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN BOYCE
ReturnHeader/ReturnTs02024-11-07T15:52:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.07$0.09$5.97$6.41$0.44
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$5.11$5.71$0.60
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.44$1.14$4.84$3.66$1.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.84$0.04$1.44$1.93$0.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.08$0.44$1.65$1.63$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.65$0.43$4.36$4.05$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$1.03$0.09$4.86$5.57$0.71
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.72$0.62$4.98$5.54$0.56
2015Detailed filing. Detailed filing data is available for this year.$2.13$0.94$1.18$5.01$5.27$0.26
2014Detailed filing. Detailed filing data is available for this year.$2.10$0.65$1.45$4.23$4.13$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.83$1.22$4.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.07$1.14$3.00