Civic Intelligence

Sapphire Homes Inc.

990 • Fiscal year 2014 • EIN 36-3504473

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 15, 2015

501 N 10th StHamilton, MT 59840

(406) 363-2800

Siviq Scores

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

Liabilities / Assets

96th percentile

1.52x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

97th percentile

5.14x

Higher debt load relative to revenue than 97% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

27th percentile

-4.0%

Faster asset growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

46th percentile

2.7%

Faster revenue growth than 46% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$548,992

Down $22,957 (-4.0%) from 2013

Net Assets

Down

-$287,414

Down $20,909 (-7.8%) from 2013

Liabilities

Down

$836,406

Down $2,048 (-0.2%) from 2013

Revenue

Up

$162,867

Up $4,235 (+2.7%) from 2013

Expenses

Up

$183,776

Up $834 (+0.5%) from 2013

Net Income

Up

-$20,909

Up $3,401 (+14%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $592,902Liabilities 2010: $840,441Net Assets 2010: -$247,5392010Assets 2011: $606,761Liabilities 2011: $836,983Net Assets 2011: -$230,2222011Assets 2012: $588,717Liabilities 2012: $830,912Net Assets 2012: -$242,1952012Assets 2013: $571,949Liabilities 2013: $838,454Net Assets 2013: -$266,5052013Assets 2014: $548,992Liabilities 2014: $836,406Net Assets 2014: -$287,4142014Assets 2015: $530,277Liabilities 2015: $828,353Net Assets 2015: -$298,0762015Assets 2016: $513,523Liabilities 2016: $824,436Net Assets 2016: -$310,9132016Assets 2017: $522,145Liabilities 2017: $840,578Net Assets 2017: -$318,4332017Assets 2018: $506,088Liabilities 2018: $830,646Net Assets 2018: -$324,5582018Assets 2019: $489,922Liabilities 2019: $815,427Net Assets 2019: -$325,5052019Assets 2020: $514,773Liabilities 2020: $838,979Net Assets 2020: -$324,2062020Assets 2021: $495,066Liabilities 2021: $829,402Net Assets 2021: -$334,3362021Assets 2022: $482,545Liabilities 2022: $821,349Net Assets 2022: -$338,8042022Assets 2023: $471,344Liabilities 2023: $816,874Net Assets 2023: -$345,5302023Assets 2024: $450,280Liabilities 2024: $807,446Net Assets 2024: -$357,1662024

Highlighted filing

2014

Assets$548,992
Liabilities$836,406
Net Assets-$287,414

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $172,7692010Expenses 2011: $173,5862011Expenses 2012: $175,4762012Revenue 2013: $158,632Expenses 2013: $182,942Net Income 2013: -$24,3102013Revenue 2014: $162,867Expenses 2014: $183,776Net Income 2014: -$20,9092014Revenue 2015: $176,863Expenses 2015: $187,525Net Income 2015: -$10,6622015Revenue 2016: $176,942Expenses 2016: $189,779Net Income 2016: -$12,8372016Revenue 2017: $180,509Expenses 2017: $188,029Net Income 2017: -$7,5202017Revenue 2018: $169,818Expenses 2018: $175,962Net Income 2018: -$6,1442018Revenue 2019: $184,179Expenses 2019: $185,126Net Income 2019: -$9472019Revenue 2020: $189,667Expenses 2020: $188,368Net Income 2020: $1,2992020Revenue 2021: $185,186Expenses 2021: $195,316Net Income 2021: -$10,1302021Revenue 2022: $198,578Expenses 2022: $203,048Net Income 2022: -$4,4702022Revenue 2023: $209,452Expenses 2023: $216,178Net Income 2023: -$6,7262023Revenue 2024: $218,342Expenses 2024: $229,978Net Income 2024: -$11,6362024

Highlighted filing

2014

Revenue$162,867
Expenses$183,776
Net Income-$20,909
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 15, 2015
Return Version
2014v5.0
Gross Receipts
$162,867
Mission and Program Overview

Mission

Rental to low income elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$539,393$516,497▼ $22,896
Savings and Temporary Cash Investments$24,857$25,375▲ $518
Cash and Non-Interest-Bearing Accounts$6,085$5,974▼ $111
Prepaid Expenses and Deferred Charges$625$1,091▲ $466
Accounts Receivable$989$55▼ $934
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$571,949$548,992▼ $22,957
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$813,342$806,899▼ $6,443
Accounts Payable and Accrued Expenses$18,936$24,087▲ $5,151
Other Liabilities$6,176$5,420▼ $756
Total Liabilities$838,454$836,406▼ $2,048
Net Assets / Fund Balance
Temporarily Rstr Net Assets$18,681$18,910▲ $229
Unrestricted Net Assets$-285,186$-306,324▼ $21,138
Total Net Assets Fund Balance$-266,505$-287,414▼ $20,909
Total Liabilities and Net Assets / Fund Balance$571,949$548,992▼ $22,957

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$437,875$509,188$947,063
Other Land Buildings$31,622$67,195$98,817
Land$47,000-$47,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeffrey StahleckerPresident
Tom GrymesVice President
Ann DamrowDirector
Dick HobenDirector
Doug PetersonDirector
Kim StueveDirector
Rev Kent StenzelDirector
Troy HansonDirector
Cole HardenExecutive Director
Mary RodriguezSec/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$162,862
Investment Income
$5
Other Revenue
$0
Change in Net Assets
$-20,909

Audited Revenue Reconciliation

Revenue per Audited Statements
$162,867
Total Revenue per Audited Statements
$162,867
Total Revenue per Form 990
$162,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$183,776
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$75,789--$75,789
Depreciation Depletion$30,244--$30,244
Occupancy$25,375--$25,375
Fees for Services Management$14,832$5,000-$19,832
Fees for Services Accounting-$12,657-$12,657
Insurance$11,263--$11,263
Other Expenses$1,197$641-$641
Office Expenses-$333-$333
All Other Expenses$140--$140
Total Functional Expenses$164,341$19,435$0$183,776

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$183,776
Total Expenses per Audited Statements$183,776
Total Expenses per Form 990$183,776
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$5,419
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Sapphire Homes Inc
EIN
36-3504473
Phone
4063632800
Address
501 N 10TH ST, HAMILTON, MT 59840

Signing Officer

Name
Cole Harden
Title
Executive Director
Signed
2015-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Kimberly Buckman CPA Pc
Address
1110 West Main Street, HAMILTON, MT 59840-2569
Preparer
Kimberly Buckman CPA
Phone
4063635772
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IRS990/OtherExpensesGrp/TotalAmt3641
IRS990/OtherLiabilitiesGrp/BOYAmt06176
IRS990/OtherLiabilitiesGrp/EOYAmt05420
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0625
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01091
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES & CONTRACTS GOV AGEN
IRS990/ProgramServiceRevenueGrp/Desc1LAUNDRY
IRS990/ProgramServiceRevenueGrp/Desc2OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc3RD ASSISTANCE
IRS990/ProgramServiceRevenueGrp/Desc4RENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt060067
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11632
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22315
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt331297
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt467551
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt060067
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11632
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22315
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt331297
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt467551
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt010
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0182942
IRS990/PYProgramServiceRevenueAmt0158622
IRS990/PYRevenuesLessExpensesAmt0-24310
IRS990/PYTotalExpensesAmt0182942
IRS990/PYTotalRevenueAmt0158632
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-20909
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0162862
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt024857
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025375
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt091364
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt092298
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt091818
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt090594
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt081335
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0447409
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt070
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt061
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0160
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt071498
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt066324
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt071671
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt071601
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt074053
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0355147
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt070
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt061
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0160
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt0802556
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0162862
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0158622
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0163489
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0162195
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0155388
IRS990ScheduleA/Total509Grp/TotalAmt0802556
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0162867
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0158632
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0163503
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0162265
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0155449
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0802716
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0437875
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0509188
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0947063
IRS990ScheduleD/ExpensesSubtotalAmt0183776
IRS990ScheduleD/LandGrp/BookValueAmt047000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt047000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt031622
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt067195
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt098817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15419
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0162867
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0516497
IRS990ScheduleD/TotalExpensesPerForm990Amt0183776
IRS990ScheduleD/TotalLiabilityAmt05420
IRS990ScheduleD/TotalRevenuePerForm990Amt0162867
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0162867
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0183776
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false

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.$4.50$8.07$3.57$2.18$2.30$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.71$8.17$3.46$2.09$2.16$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.83$8.21$3.39$1.99$2.03$0.04
2021Detailed filing. Detailed filing data is available for this year.$4.95$8.29$3.34$1.85$1.95$0.10
2020Detailed filing. Detailed filing data is available for this year.$5.15$8.39$3.24$1.90$1.88$0.01
2019Detailed filing. Detailed filing data is available for this year.$4.90$8.15$3.26$1.84$1.85$0.01
2018Detailed filing. Detailed filing data is available for this year.$5.06$8.31$3.25$1.70$1.76$0.06
2017Detailed filing. Detailed filing data is available for this year.$5.22$8.41$3.18$1.81$1.88$0.08
2016Detailed filing. Detailed filing data is available for this year.$5.14$8.24$3.11$1.77$1.90$0.13
2015Detailed filing. Detailed filing data is available for this year.$5.30$8.28$2.98$1.77$1.88$0.11
2014Detailed filing. Detailed filing data is available for this year.$5.49$8.36$2.87$1.63$1.84$0.21
2013Detailed filing. Detailed filing data is available for this year.$5.72$8.38$2.67$1.59$1.83$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.89$8.31$2.42$1.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.07$8.37$2.30$1.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.93$8.40$2.48$1.73