Civic Intelligence

Ravalli Head Start Inc.

990 • Fiscal year 2017 • EIN 36-4118035

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 17, 2018

81 Kurtz LaneHamilton, MT 59840

(406) 363-1217

Siviq Scores

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

Liabilities / Assets

76th percentile

0.41x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.23x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

39th percentile

-0.0%

Higher net margin than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

48th percentile

$59,078

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

21st percentile

-4.3%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

2.9%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,610,306

Down $71,766 (-4.3%) from 2016

Net Assets

Down

$957,976

Down $855 (-0.1%) from 2016

Liabilities

Down

$652,330

Down $70,911 (-9.8%) from 2016

Revenue

Up

$2,868,163

Up $80,665 (+2.9%) from 2016

Expenses

Up

$2,869,019

Up $55,455 (+2.0%) from 2016

Net Income

Up

-$856

Up $25,210 (+97%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,216,020Liabilities 2011: $1,133,583Net Assets 2011: $1,082,4372011Assets 2012: $2,103,880Liabilities 2012: $1,095,771Net Assets 2012: $1,008,1092012Assets 2013: $2,010,092Liabilities 2013: $987,682Net Assets 2013: $1,022,4102013Assets 2014: $1,913,643Liabilities 2014: $925,771Net Assets 2014: $987,8722014Assets 2015: $1,758,374Liabilities 2015: $773,477Net Assets 2015: $984,8972015Assets 2016: $1,682,072Liabilities 2016: $723,241Net Assets 2016: $958,8312016Assets 2017: $1,610,306Liabilities 2017: $652,330Net Assets 2017: $957,9762017Assets 2018: $1,579,443Liabilities 2018: $608,741Net Assets 2018: $970,7022018Assets 2019: $1,574,564Liabilities 2019: $543,902Net Assets 2019: $1,030,6622019Assets 2020: $3,131,651Liabilities 2020: $581,533Net Assets 2020: $2,550,1182020Assets 2021: $2,843,866Liabilities 2021: $264,066Net Assets 2021: $2,579,8002021Assets 2022: $2,832,913Liabilities 2022: $258,828Net Assets 2022: $2,574,0852022Assets 2023: $2,785,701Liabilities 2023: $330,464Net Assets 2023: $2,455,2372023Assets 2024: $2,756,280Liabilities 2024: $303,418Net Assets 2024: $2,452,8622024

Highlighted filing

2017

Assets$1,610,306
Liabilities$652,330
Net Assets$957,976

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,854,5592011Expenses 2012: $2,859,0652012Expenses 2013: $2,801,6302013Revenue 2014: $2,618,568Expenses 2014: $2,653,106Net Income 2014: -$34,5382014Revenue 2015: $2,794,342Expenses 2015: $2,797,317Net Income 2015: -$2,9752015Revenue 2016: $2,787,498Expenses 2016: $2,813,564Net Income 2016: -$26,0662016Revenue 2017: $2,868,163Expenses 2017: $2,869,019Net Income 2017: -$8562017Revenue 2018: $3,062,516Expenses 2018: $3,049,790Net Income 2018: $12,7262018Revenue 2019: $3,249,994Expenses 2019: $3,190,034Net Income 2019: $59,9602019Revenue 2020: $5,038,554Expenses 2020: $3,519,098Net Income 2020: $1,519,4562020Revenue 2021: $3,736,350Expenses 2021: $3,706,668Net Income 2021: $29,6822021Revenue 2022: $3,460,637Expenses 2022: $3,466,352Net Income 2022: -$5,7152022Revenue 2023: $3,915,436Expenses 2023: $4,034,284Net Income 2023: -$118,8482023Revenue 2024: $4,291,629Expenses 2024: $4,294,004Net Income 2024: -$2,3752024

Highlighted filing

2017

Revenue$2,868,163
Expenses$2,869,019
Net Income-$856
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 17, 2018
Return Version
2016v3.1
Gross Receipts
$2,868,163
Mission and Program Overview

Mission

To identify and meet specific needs of low income

To identify and meet specific needs of low income and other eligible children and families in a manner consistent with federal head start regulations and best practices. As a result of these efforts and services, children and families will enter the future as more productive, confident, self reliant and successful members of society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,357,871$1,255,946▼ $101,925
Pledges and Grants Receivable$165,619$183,770▲ $18,151
Savings and Temporary Cash Investments$149,492$161,518▲ $12,026
Accounts Receivable$3,090$3,072▼ $18
Total Assets$1,682,072$1,610,306▼ $71,766
Other Assets Total$6,000$6,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$512,215$407,047▼ $105,168
Accounts Payable and Accrued Expenses$211,025$245,283▲ $34,258
Total Liabilities$723,240$652,330▼ $70,910
Net Assets / Fund Balance
Unrestricted Net Assets$945,889$943,549▼ $2,340
Temporarily Rstr Net Assets$12,943$14,427▲ $1,484
Total Net Assets Fund Balance$958,832$957,976▼ $856
Total Liabilities and Net Assets / Fund Balance$1,682,072$1,610,306▼ $71,766

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$869,578$829,775$1,699,353
Leasehold Improvements$234,369$301,139$535,508
Equipment$37,863$227,634$265,497
Other Land Buildings$39,136$199,449$238,585
Land$75,000-$75,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John FilzExecutive DiFT$52,642$6,436$59,078
Kristin SegallDirectorFT$47,392$6,436$53,828

Board Members and Trustees

NameTitle
Dianna ChaplinPres./chairp
Richard WeberVice-chairpe
Catherine HafligerBoard Member
Hiedi StokerBoard Member
John TaliaBoard Member
Joline HartzeBoard Member
Wendy CampbellBoard Member
Jeanette MckeeSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$2,854,880
Program Service Revenue
$12,961
Investment Income
$322
Other Revenue
$0
All Other Contributions
$3,850
Change in Net Assets
$-856

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,868,163
Revenue Not Reported on Form 990
$52,620
Total Revenue per Audited Statements
$2,920,783
Total Revenue per Form 990
$2,868,163
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,220,859
Other Expenses$648,160
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,315,877$99,454-$1,415,331
Other Employee Benefits$495,240$36,756-$531,996
Payroll Taxes$137,998$19,442-$157,440
Depreciation Depletion$125,502--$125,502
Occupancy$115,683$8,090-$123,773
Current Officers, Directors, Trustees, and Key Employees-$116,092-$116,092
Travel$45,123$1,787-$46,910
Other Expenses$30,503$1,438-$31,941
Fees for Services Other$8,811$19,661-$28,472
Insurance$24,700$445-$25,145
Fees for Services Accounting-$10,275-$10,275
All Other Expenses$3,732$1,766-$5,498
Total Functional Expenses$2,541,238$327,781$0$2,869,019

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,921,639
Expenses per Audited Statements$2,869,019
Total Expenses per Form 990$2,869,019
Expenses Not Reported on Form 990$52,620
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

The agency provides a draft copy of form 990 to all board members for review prior to filing. The executive director, fiscal officer, and cpa of the board review the form 990 in great detail prior to anyone signing off.

Form 990, Page 6, Part VI, Line 12C

The board of directors are required to disclose any conflicts of interest they are aware of. If a board member become aware of a conflict of interest, they are to immediately notify all board members. They will then exempt themselves from any matters pertaining to the conflict of interest.

Form 990, Page 6, Part VI, Line 15A

The board of directors performs an annual evaluation of the executive director. All compensation levels are recommended through the board based on performance and wage analysis comparable to other non-profit organizations.

Form 990, Page 6, Part VI, Line 15B

The executive director performs an annual evaluation of the deputy director. All compensation levels are recommended through the board based on performance and wage analysis comparable to other non-profit organizations.

Form 990, Page 6, Part VI, Line 19

The organizations policies, financial statements, and 990 forms are available upon request at the agency's main office.

Filing and Contact Details

Filer

Filer Name
Ravalli Head Start Inc
EIN
36-4118035
Phone
4063631217
Address
81 KURTZ LANE, HAMILTON, MT 59840

Signing Officer

Name
John Filz
Title
Executive Director
Phone
4063631217
Signed
2018-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Filz
Formed
1996
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
119
Volunteers
403

Preparer

Firm
Randall & Company P C
Address
PO BOX 4325, MISSOULA, MT 59806-4325
Preparer
Loren W Randall
Phone
4067285539
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To identify and meet specific needs of low income and other eligible children and families in a manner consistent with federal head start regulations and best practices. As a result of these efforts and services, children and families will enter the future as more productive, confident, self reliant and successful members of society.

Financial Statement Notes

Schedule D, Page 3, Part X

Provisions for income taxes have not been recorded in these financial statements because the oganization believes it had no income unrelated to its exempt purposes in 2017 and 2016. With few exceptions, the agency's information return (irs form 990) are not subject to examinations by the tax authorities for years prior to 2014.

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IRS990/OtherExpensesGrp/TotalAmt185882
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IRS990/OtherExpensesGrp/TotalAmt331941
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IRS990/PYContributionsGrantsAmt02779659
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0322
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0276
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/DonatedServicesAndUseFcltsAmt052620
IRS990ScheduleD/DonatedServicesUseFcltsAmt052620
IRS990ScheduleD/EquipmentGrp/BookValueAmt037863
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0227634
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0265497
IRS990ScheduleD/ExpensesNotReportedAmt052620
IRS990ScheduleD/ExpensesSubtotalAmt02869019
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0234369
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0301139
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0535508
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt039136
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0199449
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0238585
IRS990ScheduleD/RevenueNotReportedAmt052620
IRS990ScheduleD/RevenueSubtotalAmt02868163
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PROVISIONS FOR INCOME TAXES HAVE NOT BEEN RECORDED IN THESE FINANCIAL STATEMENTS BECAUSE THE OGANIZATION BELIEVES IT HAD NO INCOME UNRELATED TO ITS EXEMPT PURPOSES IN 2017 AND 2016. WITH FEW EXCEPTIONS, THE AGENCY'S INFORMATION RETURN (IRS FORM 990) ARE NOT SUBJECT TO EXAMINATIONS BY THE TAX AUTHORITIES FOR YEARS PRIOR TO 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalRevenuePerForm990Amt02868163
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO IDENTIFY AND MEET SPECIFIC NEEDS OF LOW INCOME AND OTHER ELIGIBLE CHILDREN AND FAMILIES IN A MANNER CONSISTENT WITH FEDERAL HEAD START REGULATIONS AND BEST PRACTICES. AS A RESULT OF THESE EFFORTS AND SERVICES, CHILDREN AND FAMILIES WILL ENTER THE FUTURE AS MORE PRODUCTIVE, CONFIDENT, SELF RELIANT AND SUCCESSFUL MEMBERS OF SOCIETY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AGENCY PROVIDES A DRAFT COPY OF FORM 990 TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING. THE EXECUTIVE DIRECTOR, FISCAL OFFICER, AND CPA OF THE BOARD REVIEW THE FORM 990 IN GREAT DETAIL PRIOR TO ANYONE SIGNING OFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST THEY ARE AWARE OF. IF A BOARD MEMBER BECOME AWARE OF A CONFLICT OF INTEREST, THEY ARE TO IMMEDIATELY NOTIFY ALL BOARD MEMBERS. THEY WILL THEN EXEMPT THEMSELVES FROM ANY MATTERS PERTAINING TO THE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS PERFORMS AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTOR. ALL COMPENSATION LEVELS ARE RECOMMENDED THROUGH THE BOARD BASED ON PERFORMANCE AND WAGE ANALYSIS COMPARABLE TO OTHER NON-PROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR PERFORMS AN ANNUAL EVALUATION OF THE DEPUTY DIRECTOR. ALL COMPENSATION LEVELS ARE RECOMMENDED THROUGH THE BOARD BASED ON PERFORMANCE AND WAGE ANALYSIS COMPARABLE TO OTHER NON-PROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATIONS POLICIES, FINANCIAL STATEMENTS, AND 990 FORMS ARE AVAILABLE UPON REQUEST AT THE AGENCY'S MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalEmployeeCnt0119
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0327781
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02541238
IRS990/TotalFunctionalExpensesGrp/TotalAmt02869019
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IRS990/TotalLiabilitiesGrp/EOYAmt0652330
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IRS990/TotalProgramServiceRevenueAmt012961
IRS990/TotalReportableCompFromOrgAmt0100034
IRS990/TotalRevenueGrp/ExclusionAmt0322
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012961
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02868163
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01682072
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01610306
IRS990/TravelGrp/ManagementAndGeneralAmt01787
IRS990/TravelGrp/ProgramServicesAmt045123
IRS990/TravelGrp/TotalAmt046910
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0945889
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0943549
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt081 KURTZ LANE
IRS990/USAddress/CityNm0HAMILTON
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059840
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.RAVALLIHEADSTART.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.76$0.30$2.45$4.29$4.29$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.79$0.33$2.46$3.92$4.03$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.83$0.26$2.57$3.46$3.47$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.84$0.26$2.58$3.74$3.71$0.03
2020Detailed filing. Detailed filing data is available for this year.$3.13$0.58$2.55$5.04$3.52$1.52
2019Detailed filing. Detailed filing data is available for this year.$1.57$0.54$1.03$3.25$3.19$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.58$0.61$0.97$3.06$3.05$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.61$0.65$0.96$2.87$2.87$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.68$0.72$0.96$2.79$2.81$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.76$0.77$0.98$2.79$2.80$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.91$0.93$0.99$2.62$2.65$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.99$1.02$2.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$1.10$1.01$2.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$1.13$1.08$2.85