Civic Intelligence

Glacier Institute Inc.

990 • Fiscal year 2018 • EIN 36-3345632

Oct 01, 2017 to Sep 30, 2018 • Filed on Jul 02, 2019

PO Box 1444Columbia Falls, MT 59912

(406) 755-1211

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

60th percentile

7.7%

Higher net margin than 60% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

57th percentile

3.9%

Faster asset growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-5.6%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$869,154

Up $32,962 (+3.9%) from 2017

Net Assets

Up

$863,422

Up $31,812 (+3.8%) from 2017

Liabilities

Up

$5,732

Up $1,150 (+25%) from 2017

Revenue

Down

$415,624

Down $24,506 (-5.6%) from 2017

Expenses

Up

$383,812

Up $35,392 (+10%) from 2017

Net Income

Down

$31,812

Down $59,898 (-65%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2015: $633,811Liabilities 2015: $5,763Net Assets 2015: $628,0482015Assets 2016: $741,647Liabilities 2016: $1,822Net Assets 2016: $739,8252016Assets 2017: $836,192Liabilities 2017: $4,582Net Assets 2017: $831,6102017Assets 2018: $869,154Liabilities 2018: $5,732Net Assets 2018: $863,4222018Assets 2019: $971,887Liabilities 2019: $105,521Net Assets 2019: $866,3662019Assets 2020: $951,064Liabilities 2020: $257,608Net Assets 2020: $693,4562020Assets 2021: $1,312,168Liabilities 2021: $778,918Net Assets 2021: $533,2502021Assets 2022: $917,477Liabilities 2022: $1,002,759Net Assets 2022: -$85,2822022Assets 2023: $845,935Liabilities 2023: $959,537Net Assets 2023: -$113,6022023Assets 2024: $824,298Liabilities 2024: $981,007Net Assets 2024: -$156,7092024

Highlighted filing

2018

Assets$869,154
Liabilities$5,732
Net Assets$863,422

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2015: $605,405Expenses 2015: $375,707Net Income 2015: $229,6982015Revenue 2016: $474,817Expenses 2016: $368,478Net Income 2016: $106,3392016Revenue 2017: $440,130Expenses 2017: $348,420Net Income 2017: $91,7102017Revenue 2018: $415,624Expenses 2018: $383,812Net Income 2018: $31,8122018Revenue 2019: $447,996Expenses 2019: $445,052Net Income 2019: $2,9442019Revenue 2020: $320,770Expenses 2020: $493,680Net Income 2020: -$172,9102020Revenue 2021: $977,493Expenses 2021: $1,034,543Net Income 2021: -$57,0502021Revenue 2022: $1,110,307Expenses 2022: $1,728,839Net Income 2022: -$618,5322022Revenue 2023: $1,502,450Expenses 2023: $1,528,989Net Income 2023: -$26,5392023Revenue 2024: $1,718,632Expenses 2024: $1,688,051Net Income 2024: $30,5812024

Highlighted filing

2018

Revenue$415,624
Expenses$383,812
Net Income$31,812
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jul 2, 2019
Return Version
2017v2.3
Gross Receipts
$416,496
Mission and Program Overview

Mission

Strengthening connections to the natural world through outdoor education. We specialize in-depth, field-oriented adult and youth outdoor education.

Serves adults and children as an educational leader in the crown of the continent ecosystem emphasizing outreach and field-based learning experiences. Provides a science-based understanding of the area's ecology and its interaction with people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$672,299$738,442▲ $66,143
Land, Buildings, and Equipment, Net$72,924$60,952▼ $11,972
Accounts Receivable$41,120$39,502▼ $1,618
Cash and Non-Interest-Bearing Accounts$45,920$26,332▼ $19,588
Inventories for Sale or Use$3,929$3,926▼ $3
Total Assets$836,192$869,154▲ $32,962
Liabilities
Accounts Payable and Accrued Expenses$4,582$5,732▲ $1,150
Total Liabilities$4,582$5,732▲ $1,150
Net Assets / Fund Balance
Unrestricted Net Assets$831,610$785,885▼ $45,725
Temporarily Rstr Net Assets-$69,486-
Permanently Rstr Net Assets-$8,051-
Total Net Assets Fund Balance$831,610$863,422▲ $31,812
Total Liabilities and Net Assets / Fund Balance$836,192$869,154▲ $32,962

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$60,952$164,160-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$75,825-▲ $1,711-$77,536
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lance FahrneyPresident
Jimmy DeherreraVice- President
Anthony NelsonDirector
Art BurchDirector
Bruce HirdDirector
Cheree DeisenrothDirector
Cindie JobeDirector
Jeff EllingsonDirector
Lad BarneyDirector
Nancy LundgrenDirector
Nancy KimballSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$89,185
Program Service Revenue
$310,723
Investment Income
$6,076
Other Revenue
$9,640
All Other Contributions
$85,575
Change in Net Assets
$31,812

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$40,166Fair Market Value (FMV) Estimated by Don
Total Noncash Contributions1$40,166-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$215,508
Other Expenses$164,653
Total Fundraising Expense$87,339
Grants and Similar Amounts Paid$3,651
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$77,331$33,488$85,084$195,903
Insurance$4,790$34,552-$39,342
Payroll Taxes$7,159$10,185-$17,344
Depreciation Depletion$11,971--$11,971
Occupancy$760$9,578$677$11,015
Office Expenses$6,258$4,172$82$10,512
Fees for Services Accounting-$10,179-$10,179
Fees for Services Other$9,300--$9,300
Other Expenses$730$4,584$530$5,844
All Other Expenses-$4,869-$4,869
Grants to Domestic Orgs$3,651--$3,651
Conferences and Meetings$57$3,008$235$3,300
Travel$695$1,827-$2,522
Other Employee Benefits-$2,261-$2,261
Advertising$208$509-$717
Total Functional Expenses$167,120$129,353$87,339$383,812
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,104
Fundraising Direct Expenses$872
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
Backup withholding compliance
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

Form 990 is provided to the finance committee via email for review and any changes or errors are noted and corrected via reply email.

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

Conflict of interest policy is reviewed by all board members yearly. Potential conflicts are reported and discussed and then a decision is made based on the facts and understanding of the board.

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

Executive director compensation is reviewed yearly by board of directors. Compensation is compared to comparable positions locally and regionally.

Form 990, Part VI, Section C, Line 19

The organization maintains a copy of the most recent 990 and all policies and governing documents in the main office. Documents are available for review upon request. Copy and other fees may apply.

Filing and Contact Details

Filer

Filer Name
Glacier Institute Inc
EIN
36-3345632
Phone
4067551211
Address
PO BOX 1444, COLUMBIA FALLS, MT 59912
Doing Business As
The Glacier Institute

Signing Officer

Name
Lance Fahrney
Title
President
Phone
4067551211
Signed
2019-07-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lance Fahrney
Formed
1984
Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
11
Employees
19
Volunteers
2

Preparer

Firm
Jordahl & Sliter Pllc
Address
PO BOX 8600, KALISPELL, MT 59904-1600
Preparer
Bryson Pelc
Phone
4067521040
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IRS990/Desc0RESIDENTIAL PROGRAMS FOR SCHOOL AGE CHILDREN IN FLATHEAD NATIONAL FOREST AND GLACIER NATIONAL PARK. PROVIDED ADULT FIELD SEMINARS IN GLACIER NATIONAL PARK TO HELP ATTENDEES BETTER UNDERSTAND THE NATURAL HISTORY AND CULTURE OF THE AREA. LIAISON AMONG NATURAL AND CULTURAL AGENCIES OPERATING IN THE AREA.
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010185
IRS990/PayrollTaxesGrp/ProgramServicesAmt07159
IRS990/PayrollTaxesGrp/TotalAmt017344
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt08051
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LANCE FAHRNEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES FC
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM FEES BC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0169176
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1141547
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0169176
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1141547
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt082687
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03635
IRS990/PYOtherExpensesAmt0150810
IRS990/PYOtherRevenueAmt016473
IRS990/PYProgramServiceRevenueAmt0337335
IRS990/PYRevenuesLessExpensesAmt091710
IRS990/PYSalariesCompEmpBnftPaidAmt0197610
IRS990/PYTotalExpensesAmt0348420
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0440130
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt031812
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0310723
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0672299
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0738442
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt089185
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt082687
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0122687
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0305089
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt099116
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0698764
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06076
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03635
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01698
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011409
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0321235
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0362515
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0355915
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0317126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0233518
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01590309
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06076
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03635
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01698
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011409
IRS990ScheduleA/InvestmentIncomeCYPct00.00500
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt02123
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt02123
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99410
IRS990ScheduleA/PublicSupportPY509Pct00.99640
IRS990ScheduleA/PublicSupportTotal509Amt02289073
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0445202
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0478602
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0622215
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0332634
IRS990ScheduleA/Total509Grp/TotalAmt02289073
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0416496
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0450960
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0478602
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0622215
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0334332
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02302605
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt075825
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt077536
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01711
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt060952
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0164160
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0225112
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.10380
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.89620
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060952
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0PLEDGE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV ESTIMATED BY DON
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt040166
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE VIA EMAIL FOR REVIEW AND ANY CHANGES OR ERRORS ARE NOTED AND CORRECTED VIA REPLY EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY IS REVIEWED BY ALL BOARD MEMBERS YEARLY. POTENTIAL CONFLICTS ARE REPORTED AND DISCUSSED AND THEN A DECISION IS MADE BASED ON THE FACTS AND UNDERSTANDING OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED YEARLY BY BOARD OF DIRECTORS. COMPENSATION IS COMPARED TO COMPARABLE POSITIONS LOCALLY AND REGIONALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAINTAINS A COPY OF THE MOST RECENT 990 AND ALL POLICIES AND GOVERNING DOCUMENTS IN THE MAIN OFFICE. DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. COPY AND OTHER FEES MAY APPLY.
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 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt069486
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0836192
IRS990/TotalAssetsEOYAmt0869154
IRS990/TotalAssetsGrp/BOYAmt0836192
IRS990/TotalAssetsGrp/EOYAmt0869154
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt089185
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt087339
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129353
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0167120

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