Civic Intelligence

Westby Manor Inc

EIN 23-7328618 • 501(c)4 • Westby, MT

Profile

Provide housing for elderly/low income.

PO Box 184Westby, MT 59275

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.24x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

1.39x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

14th percentile

-43%

Higher net margin than 14% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

37th percentile

-9.1%

Faster asset growth than 37% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

25th percentile

-28%

Faster revenue growth than 25% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$328,471

Up $12,147 (+3.8%) from 2023

Liabilities

Down

$79,184

Down $5,588 (-6.6%) from 2023

Net Assets

Up

$249,287

Up $17,735 (+7.7%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin14th percentile

Revenue

Up

$70,949

Up $36,321 (+105%) from 2023

Expenses

Up

$53,214

Up $11,986 (+29%) from 2023

Net Income

Up

$17,735

Up $24,335 (+369%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2021: $335,545Liabilities 2021: $106,422Net Assets 2021: $229,1232021Assets 2022: $334,000Liabilities 2022: $95,848Net Assets 2022: $238,1522022Assets 2023: $316,324Liabilities 2023: $84,772Net Assets 2023: $231,5522023Assets 2024: $328,471Liabilities 2024: $79,184Net Assets 2024: $249,2872024

Highlighted filing

2024

Assets$328,471
Liabilities$79,184
Net Assets$249,287
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0-$20KRevenue 2021: $40,047Expenses 2021: $29,267Net Income 2021: $10,7802021Revenue 2022: $54,992Expenses 2022: $43,184Net Income 2022: $11,8082022Revenue 2023: $34,628Expenses 2023: $41,228Net Income 2023: -$6,6002023Revenue 2024: $70,949Expenses 2024: $53,214Net Income 2024: $17,7352024

Highlighted filing

2024

Revenue$70,949
Expenses$53,214
Net Income$17,735
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$328,471
Liabilities
$79,184
Net assets
$249,287
Revenue
$70,949
Expenses
$53,214
Net income
$17,735
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.28$0.79$2.49$0.71$0.53$0.18
2023Detailed filing. Detailed filing data is available for this year.$3.16$0.85$2.32$0.35$0.41$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.34$0.96$2.38$0.55$0.43$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.36$1.06$2.29$0.40$0.29$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 1, 2025
Return Version
2024v5.1
Gross Receipts
$70,949
Mission and Program Overview

Mission

Provide housing for elderly/low income.

Program Services

DescriptionGrantsExpenses
ORGANIZATION EXCLUSIVELY PROVIDES HOUSING FOR THE ELDERLY/LOW INCOME INDIVIDUALS WITH INCOME EXPENSED FOR SUCH ITEMS AS UTILTIES, PROPERTY INSURANCE, MAINTENANCE AND REPAIRS, INTEREST AND MANAGEMENT FEES. ALL OF THE INCOME AND EXPENSES ACHIEVE THE GOAL OF PROVIDING AFFORDABLE HOUSING FOR THE ELDERLY/LOW INCOME PEOPLE IN THE COMMUNITY.-$53,214
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
VANCE MEYERPresident-$0--
ROBERT LAGERQUISTVice President-$0--
BRENDA RYALSTreasurer-$0--
ALLAN ECKNESSDirector-$0--
GENE HERMANDirector-$0--
Filing and Contact Details

Filer

Filer Name
Westby Manor Inc
EIN
23-7328618
Phone
4063852577
Address
PO BOX 184, WESTBY, MT 59275

Signing Officer

Name
Brenda Ryals
Title
Treasurer
Signed
2025-04-01
Discuss with paid preparer
Yes

Preparer

Firm
Petersen & Peterson Cpas Pllc
Address
120 N JACKSON ST, PLENTYWOOD, MT 59254
Preparer
Joel J Petersen CPA
Phone
4067651040
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $200”

Other Expenses.1012

“Insurance $7475”

Other Expenses.1

“UTILTIES $18267”

Other Expenses.2

“Repairs & maintenance $12672”

Other Expenses.3

“MANAGEMENT $4995”

Other Expenses.4

“PLUMBING $4893”

Other Expenses.5

“FLOORING $2452”

Other Expenses.6

“DOORS $960”

Other Expenses.7

“Project audit/bookkeeping $775”

Other Expenses.8

“REAL ESTATE TAXES $525”

Total Liabilities.1007

“Secured Mortgages and Notes Payable - Beginning $84772 Secured Mortgages and Notes Payable - Ending $79184”

Raw XML Appendix133 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/PersonNm0BRENDA RYALS
IRS990EZ/BooksInCareOfDetail/PhoneNum04063852577
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 184
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WESTBY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059275
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt026324
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt038471
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt017735
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0316324
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0328471
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt070949
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0850
IRS990EZ/LandAndBuildingsGrp/BOYAmt0290000
IRS990EZ/LandAndBuildingsGrp/EOYAmt0290000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0231552
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0249287
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0231552
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0249287
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0VANCE MEYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBERT LAGERQUIST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRENDA RYALS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ALLAN ECKNESS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GENE HERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt053214
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE HOUSING FOR ELDERLY/LOW INCOME.
IRS990EZ/ProgramServiceRevenueAmt070099
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZATION EXCLUSIVELY PROVIDES HOUSING FOR THE ELDERLY/LOW INCOME INDIVIDUALS WITH INCOME EXPENSED FOR SUCH ITEMS AS UTILTIES, PROPERTY INSURANCE, MAINTENANCE AND REPAIRS, INTEREST AND MANAGEMENT FEES. ALL OF THE INCOME AND EXPENSES ACHIEVE THE GOAL OF PROVIDING AFFORDABLE HOUSING FOR THE ELDERLY/LOW INCOME PEOPLE IN THE COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt053214
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt084772
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt079184
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt053214
IRS990EZ/TotalProgramServiceExpensesAmt053214
IRS990EZ/TotalRevenueAmt070949
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $7475
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UTILTIES $18267
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REPAIRS & MAINTENANCE $12672
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MANAGEMENT $4995
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PLUMBING $4893
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FLOORING $2452
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOORS $960
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROJECT AUDIT/BOOKKEEPING $775
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9REAL ESTATE TAXES $525
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Secured Mortgages and Notes Payable - Beginning $84772 Secured Mortgages and Notes Payable - Ending $79184
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1007
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENDA RYALS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTBY MANOR INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0237328618
ReturnHeader/Filer/PhoneNum04063852577
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 184
ReturnHeader/Filer/USAddress/CityNm0WESTBY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059275
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452482522
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PETERSEN & PETERSON CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0120 N JACKSON ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLENTYWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059254
ReturnHeader/PreparerPersonGrp/PhoneNum04067651040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joel J Petersen CPA
ReturnHeader/ReturnTs02025-04-01T12:19:21-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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