Civic Intelligence

Nkwusm

990 • Fiscal year 2017 • EIN 30-0086748

Aug 01, 2016 to Jul 31, 2017 • Filed on May 29, 2018

PO Box 5Arlee, MT 59821

(406) 726-5050

Siviq Scores

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

Liabilities / Assets

47th percentile

0.03x

Higher debt load relative to assets than 47% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

42nd percentile

0.02x

Higher debt load relative to revenue than 42% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

65th percentile

10%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

25th percentile

-4.0%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

29%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$623,303

Down $26,258 (-4.0%) from 2016

Net Assets

Up

$606,818

Up $94,464 (+18%) from 2016

Liabilities

Down

$16,485

Down $120,722 (-88%) from 2016

Revenue

Up

$915,159

Up $205,098 (+29%) from 2016

Expenses

Down

$820,695

Down $119,766 (-13%) from 2016

Net Income

Up

$94,464

Up $324,864 (+141%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $342,100Liabilities 2010: $47,264Net Assets 2010: $294,8362010Assets 2011: $291,429Liabilities 2011: $35,425Net Assets 2011: $256,0042011Assets 2012: $458,325Liabilities 2012: $51,705Net Assets 2012: $406,6202012Assets 2013: $565,896Liabilities 2013: $37,622Net Assets 2013: $528,2742013Assets 2015: $810,684Liabilities 2015: $20,925Net Assets 2015: $789,7592015Assets 2016: $649,561Liabilities 2016: $137,207Net Assets 2016: $512,3542016Assets 2017: $623,303Liabilities 2017: $16,485Net Assets 2017: $606,8182017Assets 2019: $1,048,922Liabilities 2019: $13,502Net Assets 2019: $1,035,4202019Assets 2020: $1,007,485Liabilities 2020: $37,772Net Assets 2020: $969,7132020Assets 2021: $1,281,217Liabilities 2021: $26,561Net Assets 2021: $1,254,6562021Assets 2022: $1,519,322Liabilities 2022: $36,525Net Assets 2022: $1,482,7972022Assets 2024: $1,426,770Liabilities 2024: $17,980Net Assets 2024: $1,408,7902024

Highlighted filing

2017

Assets$623,303
Liabilities$16,485
Net Assets$606,818

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,068,0742010Expenses 2011: $1,070,5542011Expenses 2012: $757,6362012Expenses 2013: $833,6182013Revenue 2015: $811,292Expenses 2015: $828,356Net Income 2015: -$17,0642015Revenue 2016: $710,061Expenses 2016: $940,461Net Income 2016: -$230,4002016Revenue 2017: $915,159Expenses 2017: $820,695Net Income 2017: $94,4642017Revenue 2019: $789,533Expenses 2019: $772,825Net Income 2019: $16,7082019Revenue 2020: $730,719Expenses 2020: $796,426Net Income 2020: -$65,7072020Revenue 2021: $1,219,105Expenses 2021: $934,162Net Income 2021: $284,9432021Revenue 2022: $1,193,891Expenses 2022: $965,750Net Income 2022: $228,1412022Revenue 2024: $1,219,236Expenses 2024: $1,278,854Net Income 2024: -$59,6182024

Highlighted filing

2017

Revenue$915,159
Expenses$820,695
Net Income$94,464
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
May 29, 2018
Return Version
2016v3.0
Gross Receipts
$921,042
Mission and Program Overview

Mission

Nkwusm Salish Language Revitalization Institute is a k-8 school teaching public school subjects in the Salish language using a culturally relevant curriculum.

To ensure the continuation of the Salish language.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$215,100$240,809▲ $25,709
Cash and Non-Interest-Bearing Accounts$219,079$146,553▼ $72,526
Land, Buildings, and Equipment, Net$114,523$108,870▼ $5,653
Pledges and Grants Receivable$34,325$60,514▲ $26,189
Prepaid Expenses and Deferred Charges$7,579$9,316▲ $1,737
Total Assets$649,561$623,303▼ $26,258
Other Assets Total$58,955$57,241▼ $1,714
Liabilities
Accounts Payable and Accrued Expenses$137,207$16,485▼ $120,722
Total Liabilities$137,207$16,485▼ $120,722
Net Assets / Fund Balance
Unrestricted Net Assets$512,354$606,818▲ $94,464
Total Net Assets Fund Balance$512,354$606,818▲ $94,464
Total Liabilities and Net Assets / Fund Balance$649,561$623,303▼ $26,258

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$48,353$66,161$114,514
Other Land Buildings$23,464$62,161$85,625
Equipment$23,308$28,429$51,737
Leasehold Improvements$13,745$29,907$43,652
Other Assets Org$57,241--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jordan ThompsonChair
Mary Rose Morigeauvice-chair
Patty StevensDirector
Chaney BellSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$732,131
Program Service Revenue
$171,438
Investment Income
$146
Other Revenue
$11,444
All Other Contributions
$148,406
Change in Net Assets
$94,464

Audited Revenue Reconciliation

Revenue per Audited Statements
$921,042
Revenue Not Reported on Financial Statements
$-5,883
Revenue Not Reported on Form 990
$20,400
Other Revenue Adjustments
$-5,883
Total Revenue per Audited Statements
$941,442
Total Revenue per Form 990
$915,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$571,294
Other Expenses$249,401
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$415,747$103,937-$519,684
Payroll Taxes$33,327$8,332-$41,659
Office Expenses$31,153$7,789-$38,942
Depreciation Depletion$22,710$5,678-$28,388
Insurance$18,489$4,622-$23,111
All Other Expenses$14,088$3,522-$17,610
Other Expenses$10,402$2,600-$13,002
Fees for Services Accounting$10,160$2,540-$12,700
Pension Plan Contributions$7,961$1,990-$9,951
Occupancy$6,805$1,701-$8,506
Fees for Services Other$6,485$1,621-$8,106
Travel$4,568$1,142-$5,710
Advertising$1,899$475-$2,374
Total Functional Expenses$656,556$164,139$0$820,695

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$846,978
Expenses per Audited Statements$820,695
Total Expenses per Form 990$820,695
Expenses Not Reported on Form 990$26,283
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,116
Fundraising Direct Expenses$5,883
Professional Fundraising Fees$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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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

The Nkwusm Financial/Grants Officer is given a copy of Form 990 to review prior to filing.

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

Compliance with Nkwusm's conflict of interest policy is monitored with self-disclosure.

Form 990, Part VI, Section B, line 15A

Management positions are hired under a yearly contract with annual performance evaluations. Compensation is determined by a pay scale with increases by steps according to performance and training.

Form 990, Part VI, Section C, line 18

Nkwusm makes its Forms 1023 and 990 available for public inspection upon request.

Form 990, Part VI, Section C, line 19

Nkwusm makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Nkwusm
EIN
30-0086748
Phone
4067265050
Address
PO Box 5, Arlee, MT 59821

Signing Officer

Name
Rosie Matt
Title
Financial Grant Officer
Phone
4067265050
Signed
2018-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosie Matt
Formed
2002
Legal Domicile
Mt
Voting Board Members
4
Independent Board Members
4
Employees
31
Volunteers
10

Preparer

Firm
Wipfli LLP
Address
101 East Front Street 301, Missoula, MT 59802
Preparer
Wayne R Hiett CPA
Phone
4067281800
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization did not change either its oversight process or selection process during the tax year.

Financial Statement Notes

Part X, Line 2:

The organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Organization's tax-exempt purpose is subject to taxation on unrelated business income. No provision has been made for income taxes in 2017 or 2016 because the School had no net income that was unrelated to its exempt activities. Penalties and interest assessed by income taxing authorities are included in management and general expenses if applicable. The Organization has no interest and penalties related to income taxes for the year ended July 31, 2017. The Organization's federal returns are subject to examination generally for three years after they are filed.

Part XI, Line 4B - Other Adjustments:

Special Event Expenses -5,883.

Part XII, Line 2D - Other Adjustments:

Special Event Expenses 5,883.

Raw XML AppendixShowing 400 of 435 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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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0114514
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt020400
IRS990ScheduleD/DonatedServicesUseFcltsAmt020400
IRS990ScheduleD/EquipmentGrp/BookValueAmt023308
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028429
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051737
IRS990ScheduleD/ExpensesNotReportedAmt026283
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0820695
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013745
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029907
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt043652
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt057241
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Other Assets
IRS990ScheduleD/OtherExpensesIncludedAmt05883
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023464
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062161
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt085625
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-5883
IRS990ScheduleD/RevenueNotReportedAmt020400
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-5883
IRS990ScheduleD/RevenueSubtotalAmt0921042
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Organization's tax-exempt purpose is subject to taxation on unrelated business income. No provision has been made for income taxes in 2017 or 2016 because the School had no net income that was unrelated to its exempt activities. Penalties and interest assessed by income taxing authorities are included in management and general expenses if applicable. The Organization has no interest and penalties related to income taxes for the year ended July 31, 2017. The Organization's federal returns are subject to examination generally for three years after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Special Event Expenses -5,883.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Special Event Expenses 5,883.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0108870
IRS990ScheduleD/TotalBookValueOtherAssetsAmt057241
IRS990ScheduleD/TotalExpensesPerForm990Amt0820695
IRS990ScheduleD/TotalRevenuePerForm990Amt0915159
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0941442
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0846978
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Nondiscriminatory policies are explained to interested parties and are written in advertisements for the school.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Nkwusm does not maintain records indicating the racial composition of the student body, faculy or administrative staff.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2Nkwusm receives grants from various governmental agencies.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Nkwusm Financial/Grants Officer is given a copy of Form 990 to review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Compliance with Nkwusm's conflict of interest policy is monitored with self-disclosure.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Management positions are hired under a yearly contract with annual performance evaluations. Compensation is determined by a pay scale with increases by steps according to performance and training.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Nkwusm makes its Forms 1023 and 990 available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Nkwusm makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization did not change either its oversight process or selection process during the tax year.
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 B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0649561
IRS990/TotalAssetsEOYAmt0623303
IRS990/TotalAssetsGrp/BOYAmt0649561
IRS990/TotalAssetsGrp/EOYAmt0623303
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0732131
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0164139
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0656556
IRS990/TotalFunctionalExpensesGrp/TotalAmt0820695
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0137207
IRS990/TotalLiabilitiesEOYAmt016485
IRS990/TotalLiabilitiesGrp/BOYAmt0137207
IRS990/TotalLiabilitiesGrp/EOYAmt016485
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0512354
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0606818
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0656556
IRS990/TotalProgramServiceRevenueAmt0171438
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02379
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0180649
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0915159
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0649561
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0623303
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01142
IRS990/TravelGrp/ProgramServicesAmt04568
IRS990/TravelGrp/TotalAmt05710
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0512354
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0606818
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 5
IRS990/USAddress/CityNm0Arlee
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059821
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.salishschool.org
IRS990/WhistleblowerPolicyInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.02$1.41$1.22$1.28$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.04$1.48$1.19$0.97$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.03$1.25$1.22$0.93$0.28
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.04$0.97$0.73$0.80$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.01$1.04$0.79$0.77$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.02$0.61$0.92$0.82$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.14$0.51$0.71$0.94$0.23
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.02$0.79$0.81$0.83$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.04$0.53$0.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.05$0.41$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.04$0.26$1.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.05$0.29$1.07