Civic Intelligence

First Lutheran Church Foundation of Miles City Montana

990EZ • Fiscal year 2023 • EIN 36-3622069

Jan 01, 2023 to Dec 31, 2023 • Filed on Dec 05, 2024

Organization ProfileN/A
512 Cale Ave PO Box 186Miles City, MT 59301

(406) 234-4161

Siviq Scores

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

Liabilities / Assets

78th percentile

0.07x

Higher debt load relative to assets than 78% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

0.56x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

95th percentile

73%

Higher net margin than 95% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

72nd percentile

19%

Faster asset growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

90th percentile

103%

Faster revenue growth than 90% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$412,354

Up $65,242 (+19%) from 2022

Net Assets

Up

$382,354

Up $65,242 (+21%) from 2022

Liabilities

Flat

$30,000

Flat from 2022

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin95th percentile

Revenue

Up

$53,949

Up $27,430 (+103%) from 2022

Expenses

Down

$14,502

Down $5,645 (-28%) from 2022

Net Income

Up

$39,447

Up $33,075 (+519%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$600K$400K$200K$0Assets 2021: $404,339Liabilities 2021: $30,000Net Assets 2021: $374,3392021Assets 2022: $347,112Liabilities 2022: $30,000Net Assets 2022: $317,1122022Assets 2023: $412,354Liabilities 2023: $30,000Net Assets 2023: $382,3542023Assets 2024: $441,169Net Assets 2024: $441,1692024

Highlighted filing

2023

Assets$412,354
Liabilities$30,000
Net Assets$382,354
Open 2023 Filing

Operations Trend

Revenue Growth90th percentile

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

$60K$40K$20K$0-$20KRevenue 2021: $7,439Expenses 2021: $10,470Net Income 2021: -$3,0312021Revenue 2022: $26,519Expenses 2022: $20,147Net Income 2022: $6,3722022Revenue 2023: $53,949Expenses 2023: $14,502Net Income 2023: $39,4472023Revenue 2024: $35,842Expenses 2024: $5,367Net Income 2024: $30,4752024

Highlighted filing

2023

Revenue$53,949
Expenses$14,502
Net Income$39,447
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Dec 5, 2024
Return Version
2023v5.0
Gross Receipts
$53,949
Mission and Program Overview

Mission

Support of first lutheran church of miles city

Program Services

DescriptionGrantsExpenses
SUPPORT AND PAYMENT OF FIRST LUTHERAN CHURCH OF MILES CITY'S GENERAL EXPENSES-$12,000
PROVIDE SCHOLARSHIPS TO CONGREGATION YOUTH GRADUATING FROM HIGH SCHOOL AND GOING TO COLLEGE OR THOSE ATTENDING LUTHERAN BASED SEMINARY AND FAITH BASED TRAINING.-$2,250
GENERAL SUPPORT OF OVERALL MISSION-$189
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVE PRATTPresident-$0--
TOM SPEELMANVice Preside-$0--
WILLIAM J SKIDMORETreasurer-$0--
JANET ERICKSONSecretary-$0--
Filing and Contact Details

Filer

Filer Name
First Lutheran Church Foundation
EIN
36-3622069
Phone
4062344161
Address
512 CALE AVE PO BOX 186, MILES CITY, MT 59301

Signing Officer

Name
William J Skidmore
Title
Treasurer
Phone
4062344161
Signed
2024-12-05

Preparer

Firm
Deason CPA Pc
Address
PO BOX 1135, MILES CITY, MT 59301
Preparer
Hillary Rens
Phone
4062345410
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses pastor house cost support 12,000 professional services 252 scholarship 2,250 total 14,502”

Form 990-ez, Part I, Line 20

“Investment valuation adjustment 25,795”

Form 990-ez, Part II, Line 26

“Other liabilities 30,000 30,000”

Form 990-ez, Part III, Line 31

“General support of overall mission”

Raw XML Appendix149 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/BusinessName/BusinessNameLine1Txt0FIRST LUTHERAN CHURCH FOUNDATION
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0OF MILES CITY
IRS990EZ/BooksInCareOfDetail/PhoneNum04062344161
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 188
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0512 CALE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MILES CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0347112
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0412354
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt042478
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt039447
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0347112
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0412354
IRS990EZ/GrossReceiptsAmt053949
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt011471
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0317112
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0382354
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0317112
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0382354
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVE PRATT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TOM SPEELMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WILLIAM J SKIDMORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JANET ERICKSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt025795
IRS990EZ/OtherExpensesTotalAmt014502
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT OF FIRST LUTHERAN CHURCH OF MILES CITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE SCHOLARSHIPS TO CONGREGATION YOUTH GRADUATING FROM HIGH SCHOOL AND GOING TO COLLEGE OR THOSE ATTENDING LUTHERAN BASED SEMINARY AND FAITH BASED TRAINING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SUPPORT AND PAYMENT OF FIRST LUTHERAN CHURCH OF MILES CITY'S GENERAL EXPENSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2GENERAL SUPPORT OF OVERALL MISSION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02250
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt112000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2189
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MT
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt030000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt030000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt014502
IRS990EZ/TotalProgramServiceExpensesAmt014439
IRS990EZ/TotalRevenueAmt053949
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0816032587
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt012000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0FIRST LUTHERAN CHURCH OF MILES CITY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt0FIRST LUTHERAN CHURCH OF MILES CITY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt012000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES PASTOR HOUSE COST SUPPORT 12,000 PROFESSIONAL SERVICES 252 SCHOLARSHIP 2,250 TOTAL 14,502
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INVESTMENT VALUATION ADJUSTMENT 25,795
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER LIABILITIES 30,000 30,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GENERAL SUPPORT OF OVERALL MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM J SKIDMORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04062344161
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST LUTHERAN CHURCH FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF MILES CITY
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0363622069
ReturnHeader/Filer/PhoneNum04062344161
ReturnHeader/Filer/USAddress/AddressLine1Txt0512 CALE AVE PO BOX 186
ReturnHeader/Filer/USAddress/CityNm0MILES CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059301
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822334740
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEASON CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1135
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILES CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059301
ReturnHeader/PreparerPersonGrp/PhoneNum04062345410
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HILLARY RENS
ReturnHeader/ReturnTs02024-12-05T16:35:42-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$412,354
Liabilities
$30,000
Net assets
$382,354
Revenue
$53,949
Expenses
$14,502
Net income
$39,447
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.41$4.41$0.36$0.05$0.30
2023Detailed filing. Detailed filing data is available for this year.$4.12$0.30$3.82$0.54$0.15$0.39
2022Detailed filing. Detailed filing data is available for this year.$3.47$0.30$3.17$0.27$0.20$0.06
2021Detailed filing. Detailed filing data is available for this year.$4.04$0.30$3.74$0.07$0.10$0.03