Civic Intelligence

Garden City Community Housing

EIN 36-4028143 • 501(c)3 • Missoula, MT

Profile

Provide housing for mentally ill and low-income persons.

1321 Wyoming StreetMissoula, MT 59801

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2019

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

90th percentile

82%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$0

Down $2,840,782 (-100%) from 2018

Liabilities

Down

$0

Down $32,197 (-100%) from 2018

Net Assets

Down

$0

Down $2,808,585 (-100%) from 2018

Revenue

Up

$220,994

Up $99,326 (+82%) from 2018

Expenses

Down

$187,921

Down $10,794 (-5.4%) from 2018

Net Income

Up

$33,073

Up $110,120 (+143%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2018: $2,840,782Liabilities 2018: $32,197Net Assets 2018: $2,808,5852018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2019

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2018: $121,668Expenses 2018: $198,715Net Income 2018: -$77,0472018Revenue 2019: $220,994Expenses 2019: $187,921Net Income 2019: $33,0732019

Highlighted filing

2019

Revenue$220,994
Expenses$187,921
Net Income$33,073

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 4, 2020
Return Version
2018v3.1
Gross Receipts
$250,196
Mission and Program Overview

Mission

Provide housing for mentally ill and low-income persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,634,904$0▼ $2,634,904
Cash and Non-Interest-Bearing Accounts$161,712$0▼ $161,712
Other Notes and Loans Receivable, Net$20,100$0▼ $20,100
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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$2,840,782$0▼ $2,840,782
Other Assets Total$24,066$0▼ $24,066
Liabilities
Mortgage Notes Payable Secured by Investment Property$23,573$0▼ $23,573
Other Liabilities$8,624$0▼ $8,624
Total Liabilities$32,197$0▼ $32,197
Net Assets / Fund Balance
Unrestricted Net Assets$2,808,585$0▼ $2,808,585
Total Net Assets Fund Balance$2,808,585$0▼ $2,808,585
Total Liabilities and Net Assets / Fund Balance$2,840,782$0▼ $2,840,782
Compensation and Service Providers

Employees

NameTitleOtherTotal
Natalie McgillenSecretary$126,726$126,726
Levi AndersonPresident$94,579$94,579
Doug MeltonTreasurer$64,275$64,275
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$153,414
Investment Income
$67,580
Other Revenue
$0
Change in Net Assets
$33,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,927
Salaries, Compensation, and Employee Benefits$20,994
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$98,854--$98,854
Occupancy$37,565--$37,565
Other Salaries and Wages$15,436--$15,436
Interest$6,974--$6,974
Insurance$5,482--$5,482
Fees for Services Other$4,654--$4,654
Travel$3,976--$3,976
Fees for Services Legal$3,417--$3,417
Other Employee Benefits$3,053--$3,053
Payroll Taxes$1,837--$1,837
Pension Plan Contributions$668--$668
Other Expenses$167--$167
Total Functional Expenses$187,921$0$0$187,921
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The cfo reviews the 990 prior to filing.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available upon written request.

Filing and Contact Details

Filer

Filer Name
Garden City Community Housing
EIN
36-4028143
Phone
4065328400
Address
1321 WYOMING STREET, MISSOULA, MT 59801

Signing Officer

Name
Douglas Melton
Title
CFO
Phone
4065328413
Signed
2020-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas Melton
Formed
1994
Legal Domicile
Mt
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Wipfli Llp
Address
101 EAST FRONT STREET 301, MISSOULA, MT 59802
Preparer
Philip L Yasenak CPA
Phone
4067281800
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Dissolution of garden city community housing development organization -2,841,658.

FORM 990, PART XII, LINE 2C:

This process has not changed from the prior year.

FORM 990, PART XI, LINE 10:

Garden city community housing development organization was dissolved during the year and transferred all of its net assets to western montana mental health center. See schedule n for details.

Financial Statement Notes

PART X, LINE 2:

The organization is a tax-exempt organization under section 501(c)(3) of the internal revenue code. The organization has no taxable business income unrelated to its exempt activities and, therefore, no provision for income taxes has been recorded. The organization applies generally accepted accounting principles for recognition of uncertainty in income taxes and prescribing a recognition threshold and measurement attribute for the recognition and measurement of a tax position taken or expected to be taken in a tax return. The organization has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The organization believes that income tax filing positions would be sustained upon examination and does not anticipate any adjustments would result in a material adverse effect on its financial condition, results of operations, or cash flows. The organization is subject to examination by taxing jurisdictions for the previous three tax years. Currently, there are no examinations in progress. The organization's policy is to classify income tax related interest and penalties to interest expense and miscellaneous expense, respectively, when applicable.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS NO TAXABLE BUSINESS INCOME UNRELATED TO ITS EXEMPT ACTIVITIES AND, THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ORGANIZATION APPLIES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR RECOGNITION OF UNCERTAINTY IN INCOME TAXES AND PRESCRIBING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON ITS FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. THE ORGANIZATION IS SUBJECT TO EXAMINATION BY TAXING JURISDICTIONS FOR THE PREVIOUS THREE TAX YEARS. CURRENTLY, THERE ARE NO EXAMINATIONS IN PROGRESS. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND MISCELLANEOUS EXPENSE, RESPECTIVELY, WHEN APPLICABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd01
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0BUILDINGS & IMPROVEMENTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1FURNITURE AND EQUIPMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2LAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0WESTERN MONTANA MENTAL HEALTH CENTER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1WESTERN MONTANA MENTAL HEALTH CENTER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2WESTERN MONTANA MENTAL HEALTH CENTER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02019-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12019-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22019-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0810307814
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1810307814
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2810307814
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt03961285
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt131214
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt2281430
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01321 WYOMING STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt11321 WYOMING STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt21321 WYOMING STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0MISSOULA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1MISSOULA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2MISSOULA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0MT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1MT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2MT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd059801
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd159801
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd259801
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: LEVI ANDERSON, PRESIDENTDOUG MELTON, TREASURERNATALIE MCGILLEN, SECRETARY
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: THE OFFICERS OF THE ORGANIZATION HAVE BEEN AND WILL CONTINUE TO BE EMPLOYEES OF THE TRANSFEREE ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CFO REVIEWS THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISSOLUTION OF GARDEN CITY COMMUNITY HOUSING DEVELOPMENT ORGANIZATION -2,841,658.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GARDEN CITY COMMUNITY HOUSING DEVELOPMENT ORGANIZATION WAS DISSOLVED DURING THE YEAR AND TRANSFERRED ALL OF ITS NET ASSETS TO WESTERN MONTANA MENTAL HEALTH CENTER. SEE SCHEDULE N FOR DETAILS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 10:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd01
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WESTERN MONTANA MENTAL HEALTH CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0810307814
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MENTAL HEALTH AND CHEMICAL DEPENDENCY SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01321 WYOMING STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MISSOULA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059801
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt096699
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt14273929
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WESTERN MONTANA MENTAL HEALTH CENTER
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1WESTERN MONTANA MENTAL HEALTH CENTER
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0G
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1R
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt02840782
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt02840782
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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