Civic Intelligence

Westby Manor Inc

990EZ • Fiscal year 2025 • EIN 23-7328618

Jan 01, 2025 to Dec 31, 2025

Organization ProfileN/A
PO Box 184Westby, MT 59275

(406) 385-2577

Siviq Scores

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

Liabilities / Assets

88th percentile

0.24x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

98th percentile

1.39x

Higher debt load relative to revenue than 98% of similar nonprofits.

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

Net Margin

8th percentile

-43%

Higher net margin than 8% of similar nonprofits.

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

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

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

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

Asset Growth

26th percentile

-9.1%

Faster asset growth than 26% of similar nonprofits.

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

Revenue Growth

15th percentile

-28%

Faster revenue growth than 15% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$298,542

Down $29,929 (-9.1%) from 2024

Net Assets

Down

$227,515

Down $21,772 (-8.7%) from 2024

Liabilities

Down

$71,027

Down $8,157 (-10%) from 2024

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin8th percentile

Revenue

Down

$50,979

Down $19,970 (-28%) from 2024

Expenses

Up

$72,751

Up $19,537 (+37%) from 2024

Net Income

Down

-$21,772

Down $39,507 (-223%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$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: $249,2872024Assets 2025: $298,542Liabilities 2025: $71,027Net Assets 2025: $227,5152025

Highlighted filing

2025

Assets$298,542
Liabilities$71,027
Net Assets$227,515
Open 2025 Filing

Operations Trend

Revenue Growth15th percentile

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

$100K$50K$0-$50KRevenue 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: $17,7352024Revenue 2025: $50,979Expenses 2025: $72,751Net Income 2025: -$21,7722025

Highlighted filing

2025

Revenue$50,979
Expenses$72,751
Net Income-$21,772
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 30, 2026
Return Version
2025v4.0
Gross Receipts
$50,979
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.-$72,751
Compensation and Service Providers
Top Officer Pay90th 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
2026-03-30
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 $18650”

Other Expenses.1

“UTILTIES $16966”

Other Expenses.2

“Repairs & maintenance $10197”

Other Expenses.3

“BOILER $5987”

Other Expenses.4

“PLUMBING $5000”

Other Expenses.5

“MANAGEMENT $4590”

Other Expenses.6

“FLOORING $4133”

Other Expenses.7

“WINDOWS $2579”

Other Expenses.8

“MISCELLANEOUS $1698”

Other Expenses.9

“APPLIANCES $1591”

Other Expenses.10

“Project audit/bookkeeping $635”

Other Expenses.11

“REAL ESTATE TAXES $525”

Total Liabilities.1007

“Secured Mortgages and Notes Payable - Beginning $79184 Secured Mortgages and Notes Payable - Ending $71027”

Raw XML Appendix138 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/BOYAmt038471
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt08542
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-21772
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0328471
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0298542
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt050979
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01106
IRS990EZ/LandAndBuildingsGrp/BOYAmt0290000
IRS990EZ/LandAndBuildingsGrp/EOYAmt0290000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0249287
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0227515
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0249287
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0227515
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/OtherExpensesTotalAmt072751
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE HOUSING FOR ELDERLY/LOW INCOME.
IRS990EZ/ProgramServiceRevenueAmt049873
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/ProgramServiceExpensesAmt072751
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt079184
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt071027
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt072751
IRS990EZ/TotalProgramServiceExpensesAmt072751
IRS990EZ/TotalRevenueAmt050979
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $18650
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UTILTIES $16966
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REPAIRS & MAINTENANCE $10197
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOILER $5987
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PLUMBING $5000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MANAGEMENT $4590
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FLOORING $4133
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WINDOWS $2579
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISCELLANEOUS $1698
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10APPLIANCES $1591
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PROJECT AUDIT/BOOKKEEPING $635
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12REAL ESTATE TAXES $525
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Secured Mortgages and Notes Payable - Beginning $79184 Secured Mortgages and Notes Payable - Ending $71027
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/FormAndLineReferenceDesc10Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Total Liabilities.1007
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENDA RYALS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-30
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/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/ReturnTs02026-03-30T14:09:20-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$298,542
Liabilities
$71,027
Net assets
$227,515
Revenue
$50,979
Expenses
$72,751
Net income
-$21,772
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.99$0.71$2.28$0.51$0.73$0.22
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