Civic Intelligence

Montana Preservation Alliance Inc.

990 • Fiscal year 2015 • EIN 36-3559965

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 11, 2016

120 Reeders Alley 2Helena, MT 59601

(406) 457-2822

Siviq Scores

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

Liabilities / Assets

86th percentile

0.33x

Higher debt load relative to assets than 86% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

88th percentile

0.26x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

14th percentile

-25%

Higher net margin than 14% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

94th percentile

$59,478

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 25.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

25th percentile

-13%

Faster asset growth than 25% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

54th percentile

3.3%

Faster revenue growth than 54% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$179,136

Down $27,485 (-13%) from 2014

Net Assets

Down

$119,777

Down $39,449 (-25%) from 2014

Liabilities

Up

$59,359

Up $11,964 (+25%) from 2014

Revenue

Up

$229,544

Up $7,290 (+3.3%) from 2014

Expenses

Up

$286,028

Up $24,579 (+9.4%) from 2014

Net Income

Down

-$56,484

Down $17,289 (-44%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $263,094Liabilities 2012: $46,032Net Assets 2012: $217,0622012Assets 2013: $235,681Liabilities 2013: $34,064Net Assets 2013: $201,6172013Assets 2014: $206,621Liabilities 2014: $47,395Net Assets 2014: $159,2262014Assets 2015: $179,136Liabilities 2015: $59,359Net Assets 2015: $119,7772015Assets 2016: $210,161Liabilities 2016: $73,401Net Assets 2016: $136,7602016Assets 2017: $151,221Liabilities 2017: $66,650Net Assets 2017: $84,5712017Assets 2018: $127,513Liabilities 2018: $61,191Net Assets 2018: $66,3222018Assets 2019: $140,093Liabilities 2019: $69,746Net Assets 2019: $70,3472019Assets 2020: $156,172Liabilities 2020: $61,310Net Assets 2020: $94,8622020Assets 2021: $314,695Liabilities 2021: $19,667Net Assets 2021: $295,0282021Assets 2022: $240,670Liabilities 2022: $8,447Net Assets 2022: $232,2232022Assets 2023: $282,592Liabilities 2023: $5,832Net Assets 2023: $276,7602023Assets 2024: $302,483Liabilities 2024: $15,952Net Assets 2024: $286,5312024

Highlighted filing

2015

Assets$179,136
Liabilities$59,359
Net Assets$119,777

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $488,7972012Revenue 2013: $238,920Expenses 2013: $258,362Net Income 2013: -$19,4422013Revenue 2014: $222,254Expenses 2014: $261,449Net Income 2014: -$39,1952014Revenue 2015: $229,544Expenses 2015: $286,028Net Income 2015: -$56,4842015Revenue 2016: $347,770Expenses 2016: $330,787Net Income 2016: $16,9832016Revenue 2017: $297,053Expenses 2017: $349,242Net Income 2017: -$52,1892017Revenue 2018: $307,723Expenses 2018: $325,972Net Income 2018: -$18,2492018Revenue 2019: $254,581Expenses 2019: $250,556Net Income 2019: $4,0252019Revenue 2020: $358,491Expenses 2020: $333,976Net Income 2020: $24,5152020Revenue 2021: $603,936Expenses 2021: $403,770Net Income 2021: $200,1662021Revenue 2022: $428,806Expenses 2022: $467,659Net Income 2022: -$38,8532022Revenue 2023: $461,510Expenses 2023: $416,149Net Income 2023: $45,3612023Revenue 2024: $434,872Expenses 2024: $425,101Net Income 2024: $9,7712024

Highlighted filing

2015

Revenue$229,544
Expenses$286,028
Net Income-$56,484
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 11, 2016
Return Version
2015v2.0
Gross Receipts
$229,983
Mission and Program Overview

Mission

The Montana Preservation Alliance (MPA) saves and protects Montana's historic places, traditional landscapes, and cultural heritage. We are the only statewide, not-for-profit organization dedicated to providing Montanans with the resources necessary to preserve our state's unique history and culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$202,700$152,458▼ $50,242
Land, Buildings, and Equipment, Net$2,250$26,678▲ $24,428
Accounts Receivable$1,671$0▼ $1,671
Savings and Temporary Cash Investments-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$206,621$179,136▼ $27,485
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$40,056-
Accounts Payable and Accrued Expenses$29,463$19,303▼ $10,160
Other Liabilities$2--
Total Liabilities$29,465$59,359▲ $29,894
Net Assets / Fund Balance
Unrestricted Net Assets$177,156$119,777▼ $57,379
Total Net Assets Fund Balance$177,156$119,777▼ $57,379
Total Liabilities and Net Assets / Fund Balance$206,621$179,136▼ $27,485

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,911--
Other Land Buildings$5,767$979-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chere JiustoExecutive DirecFT$59,478$59,478

Board Members and Trustees

NameTitle
Jim McdonaldPresident
Robert HawksVice President
Bob EbingerDirector
Charlotte CaldwellDirector
Ellen CrainDirector
Lynda MossDirector
Milo McleodDirector
Stephenie Ambrose-tubbsDirector
Mary OliverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,443
Program Service Revenue
$0
Investment Income
$245
Other Revenue
$-144
All Other Contributions
$129,561
Change in Net Assets
$-56,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$161,262
Other Expenses$124,766
Total Fundraising Expense$2,505
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,946$14,481$1,875$89,302
Current Officers, Directors, Trustees, and Key Employees$48,177$11,301-$59,478
All Other Expenses$12,033$14,788$630$27,451
Travel$15,266$1,904-$17,170
Payroll Taxes$11,039$1,443-$12,482
Occupancy$50$9,737-$9,787
Other Expenses$6,793$550-$7,343
Interest-$5,177-$5,177
Insurance$1,778$3,372-$5,150
Office Expenses$547$1,614-$2,161
Fees for Services Accounting-$1,675-$1,675
Depreciation Depletion-$979-$979
Advertising$678$190-$868
Total Functional Expenses$214,451$69,072$2,505$286,028
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Montana Preservation Alliance
EIN
36-3559965
Phone
4064572822
Address
120 REEDERS ALLEY 2, HELENA, MT 59601

Signing Officer

Name
Chere Jiusto
Title
Executive Director
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
0
Employees
6

Preparer

Firm
Schafer & Co PLLC
Address
PO Box 3087, Bozeman, MT 59772-3087
Preparer
Ronald L Schafer
Phone
4065871636
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: technical assistance: 100,000 proportion of visitors annually to montana state parks, yellowstone & glacier national parkstrained mt conservation corps staff at bannack state park; stabilization and interpretation of historic cabin for state heritage commission; evaluation of historic bridges and roadways in glacier national park

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1STIPENDS & HONORARIA
IRS990/OtherExpensesGrp/Desc2ADMINISTRATIVE OVERHEAD
IRS990/OtherExpensesGrp/Desc3CONTRACT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0382
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11479
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2550
IRS990/OtherExpensesGrp/ProgramServicesAmt019744
IRS990/OtherExpensesGrp/ProgramServicesAmt115700
IRS990/OtherExpensesGrp/ProgramServicesAmt29700
IRS990/OtherExpensesGrp/ProgramServicesAmt36793
IRS990/OtherExpensesGrp/TotalAmt020126
IRS990/OtherExpensesGrp/TotalAmt115700
IRS990/OtherExpensesGrp/TotalAmt211179
IRS990/OtherExpensesGrp/TotalAmt37343
IRS990/OtherLiabilitiesGrp/BOYAmt02
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01875
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014481
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt072946
IRS990/OtherSalariesAndWagesGrp/TotalAmt089302
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01443
IRS990/PayrollTaxesGrp/ProgramServicesAmt011039
IRS990/PayrollTaxesGrp/TotalAmt012482
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0-895
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0TECHNICAL ASSISTANCE: 100,000 PROPORTION OF VISITORS ANNUALLY TO MONTANA STATE PARKS, YELLOWSTONE & GLACIER NATIONAL PARKSTRAINED MT CONSERVATION CORPS STAFF AT BANNACK STATE PARK; STABILIZATION AND INTERPRETATION OF HISTORIC CABIN FOR STATE HERITAGE COMMISSION; EVALUATION OF HISTORIC BRIDGES AND ROADWAYS IN GLACIER NATIONAL PARK
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt052374
IRS990/ProgSrvcAccomActy2Grp/GrantAmt019465
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt052765
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION AND OUTREACH:CLIENTS SERVED: RURAL COMMUNITIES & MEMBER AUDIENCE 10,000ACHIEVEMENTS: PLANNING FOR BIENNIAL MONTANA PRESERVATION ROADSHOW CONFERENCE; DEVELOPMENT FOR RURAL HERITAGE GUIDE FOR MONTANA; PRESENTATION AT NATIONAL CONFERENCE ON CULTURAL LANDSCAPES; COORDINATED INTERPRETIVE TEXTS ON OUTSTANDING MONTANA ARCHITECTURE FOR NATIONAL ARCHEPEDIA PROJECT; TECHNICAL SUPPORT FOR RURAL COMMUNITIES WITH THREATENED BUILDINGS AND SITES; TRIMESTER NEWSLETTER, SOCIAL MEDIA & WEBSITE WITH GUIDANCE ON HISTORIC PRESERVATION FOR MONTANA AUDIENCES
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt042506
IRS990/ProgSrvcAccomActy3Grp/GrantAmt028921
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02170
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0228619
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0365
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0142797
IRS990/PYOtherRevenueAmt0-6730
IRS990/PYRevenuesLessExpensesAmt0-39195
IRS990/PYSalariesCompEmpBnftPaidAmt0118652
IRS990/PYTotalExpensesAmt0261449
IRS990/PYTotalRevenueAmt0222254
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-56484
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt043640
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0229413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0228716
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0204483
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0590486
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0381232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01634330
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0245
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0365
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0454
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0610
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01714
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03388
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99790
IRS990ScheduleA/PublicSupportPY170Pct00.99720
IRS990ScheduleA/PublicSupportTotal170Amt01634330
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0229413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0228716
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0204483
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0590486
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0381232
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01634330
IRS990ScheduleA/TotalSupportAmt01637718
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt020911
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt020911
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05767
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0979
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt06746
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026678
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: TECHNICAL ASSISTANCE: 100,000 PROPORTION OF VISITORS ANNUALLY TO MONTANA STATE PARKS, YELLOWSTONE & GLACIER NATIONAL PARKSTRAINED MT CONSERVATION CORPS STAFF AT BANNACK STATE PARK; STABILIZATION AND INTERPRETATION OF HISTORIC CABIN FOR STATE HERITAGE COMMISSION; EVALUATION OF HISTORIC BRIDGES AND ROADWAYS IN GLACIER NATIONAL PARK
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0206621
IRS990/TotalAssetsEOYAmt0179136
IRS990/TotalAssetsGrp/BOYAmt0206621
IRS990/TotalAssetsGrp/EOYAmt0179136
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0229443
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02505
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069072
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0214451
IRS990/TotalFunctionalExpensesGrp/TotalAmt0286028
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029465
IRS990/TotalLiabilitiesEOYAmt059359
IRS990/TotalLiabilitiesGrp/BOYAmt029465
IRS990/TotalLiabilitiesGrp/EOYAmt059359

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