Civic Intelligence

Carousel Rest Area of Shelby Inc

EIN 36-4856532 • 501(c)3 • Shelby, MT

Profile

To provide rest area amusement facility

201 First Street SouthShelby, MT 59474

n/A

Siviq Scores

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

Liabilities / Assets

86th percentile

0.34x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

8.65x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

63rd percentile

9.7%

Higher net margin than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

56th percentile

0.4%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$372,484

Up $1,399 (+0.4%) from 2023

Liabilities

Down

$127,600

Down $31 (-0.0%) from 2023

Net Assets

Up

$244,884

Up $1,430 (+0.6%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin63rd percentile

Revenue

Up

$14,744

Up $2,412 (+20%) from 2023

Expenses

Down

$13,314

Down $7,139 (-35%) from 2023

Net Income

Up

$1,430

Up $9,551 (+118%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

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

$400K$300K$200K$100K$0Assets 2017: $287,237Liabilities 2017: $141,600Net Assets 2017: $145,6372017Assets 2018: $345,212Liabilities 2018: $119,745Net Assets 2018: $225,4672018Assets 2019: $355,770Liabilities 2019: $125,236Net Assets 2019: $230,5342019Assets 2020: $376,660Liabilities 2020: $127,604Net Assets 2020: $249,0562020Assets 2021: $383,181Liabilities 2021: $127,669Net Assets 2021: $255,5122021Assets 2022: $379,221Liabilities 2022: $127,646Net Assets 2022: $251,5752022Assets 2023: $371,085Liabilities 2023: $127,631Net Assets 2023: $243,4542023Assets 2024: $372,484Liabilities 2024: $127,600Net Assets 2024: $244,8842024

Highlighted filing

2024

Assets$372,484
Liabilities$127,600
Net Assets$244,884
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2017: $153,260Expenses 2017: $16,585Net Income 2017: $136,6752017Revenue 2018: $140,919Expenses 2018: $61,089Net Income 2018: $79,8302018Revenue 2019: $54,160Expenses 2019: $49,093Net Income 2019: $5,0672019Revenue 2020: $32,699Expenses 2020: $14,177Net Income 2020: $18,5222020Revenue 2021: $23,566Expenses 2021: $17,110Net Income 2021: $6,4562021Revenue 2022: $15,338Expenses 2022: $19,275Net Income 2022: -$3,9372022Revenue 2023: $12,332Expenses 2023: $20,453Net Income 2023: -$8,1212023Revenue 2024: $14,744Expenses 2024: $13,314Net Income 2024: $1,4302024

Highlighted filing

2024

Revenue$14,744
Expenses$13,314
Net Income$1,430
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$372,484
Liabilities
$127,600
Net assets
$244,884
Revenue
$14,744
Expenses
$13,314
Net income
$1,430
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.72$1.28$2.45$0.15$0.13$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.71$1.28$2.43$0.12$0.20$0.08
2022Detailed filing. Detailed filing data is available for this year.$3.79$1.28$2.52$0.15$0.19$0.04
2021Detailed filing. Detailed filing data is available for this year.$3.83$1.28$2.56$0.24$0.17$0.06
2020Detailed filing. Detailed filing data is available for this year.$3.77$1.28$2.49$0.33$0.14$0.19
2019Detailed filing. Detailed filing data is available for this year.$3.56$1.25$2.31$0.54$0.49$0.05
2018Detailed filing. Detailed filing data is available for this year.$3.45$1.20$2.25$1.41$0.61$0.80
2017Detailed filing. Detailed filing data is available for this year.$2.87$1.42$1.46$1.53$0.17$1.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$14,744
Mission and Program Overview

Mission

To provide rest area amusement facility

Program Services

DescriptionGrantsExpenses
Provide rest area services to the general public.-$13,313
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary Mc DermottSec-Treas-$0--
Filing and Contact Details

Filer

Filer Name
Carousel Rest Area of Shelby Inc
EIN
36-4856532
Phone
4064345186
Address
201 First Street South, Shelby, MT 59474

Signing Officer

Name
Gary Mc Dermott
Title
Sec-Treas
Signed
2025-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Gary McDermott CPA
Address
201 1st Street South, Shelby, MT 59474
Preparer
Gary McDermott
Phone
4064345186
Supplemental Narrative

Additional Explanations

Other Revenue.1

“CAROUSEL RIDES $3937”

Other Revenue.2

“CAROUSEL EVENTS $1134”

Other Revenue.3

“FOOD SALES $2839”

Other Revenue.4

“State fund dividends $100”

Other Expenses.1001

“Advertising and Promotion $545”

Other Expenses.1012

“Insurance $3614”

Other Expenses.1

“UTILITIES $5860”

Other Expenses.2

“SUPPLIES $1986”

Other Expenses.3

“Repairs $382”

Other Expenses.4

“RE TAXES $224”

Other Expenses.5

“RENT $120”

Other Assets.1

“Carousel - Beginning $57884 Carousel - Ending $57884”

Other Assets.2

“LAND - Beginning $30000 LAND - Ending $30000”

Other Assets.3

“CAROUSEL BUILDING - Beginning $274663 CAROUSEL BUILDING - Ending $274663”

Other Assets.4

“EQUIPMENT - Beginning $7389 EQUIPMENT - Ending $7389”

Total Liabilities.1

“- Beginning $127631 - Ending $127600”

Part 1, Line 16, Other Expenses

“Advertising, bank charges, insurance, office expense, repairs, supplies, utilities, workers compensation, travel, interest, re taxes $13,313.00”

Part II, Line 24, Other Assets

“Carousel, Land, Carousel Building $376,660.”

Raw XML Appendix193 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0Gary Mc Dermott CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum04064345186
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Shelby
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059474
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01149
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02548
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IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01430
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt085
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0371085
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt014744
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LoansToFromOfficersAmt0127600
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0243454
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0244884
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0243454
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0244884
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Sec-Treas
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0369936
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IRS990EZ/OtherExpensesTotalAmt012731
IRS990EZ/OtherRevenueTotalAmt08010
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE REST AREA AMUSEMENT FACILITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide rest area services to the general public.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt013313
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0498
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MT
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0127631
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0127600
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt013314
IRS990EZ/TotalProgramServiceExpensesAmt013313
IRS990EZ/TotalRevenueAmt014744
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06734
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02488
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04181
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05386
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt030640
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt049429
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt08010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt09844
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt011157
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt013651
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt044714
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.52500
IRS990ScheduleA/PublicSupportPY509Pct00.52410
IRS990ScheduleA/PublicSupportTotal509Amt049429
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt094150
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0127600
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Loan
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt075100
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Harry Benjamin
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0127600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CAROUSEL RIDES $3937
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CAROUSEL EVENTS $1134
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FOOD SALES $2839
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STATE FUND DIVIDENDS $100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Advertising and Promotion $545
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance $3614
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UTILITIES $5860
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SUPPLIES $1986
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Repairs $382
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9RE TAXES $224
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10RENT $120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Carousel - Beginning $57884 Carousel - Ending $57884
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12LAND - Beginning $30000 LAND - Ending $30000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13CAROUSEL BUILDING - Beginning $274663 CAROUSEL BUILDING - Ending $274663
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14EQUIPMENT - Beginning $7389 EQUIPMENT - Ending $7389
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15- Beginning $127631 - Ending $127600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16ADVERTISING, BANK CHARGES, INSURANCE, OFFICE EXPENSE, REPAIRS, SUPPLIES, UTILITIES, WORKERS COMPENSATION, TRAVEL, INTEREST, RE TAXES $13,313.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Carousel, Land, Carousel Building $376,660.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Revenue.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Revenue.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Revenue.4
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Assets.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Assets.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Assets.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Part 1, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Part II, Line 24, Other Assets
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Gary Mc Dermott
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Sec-Treas
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Carousel Rest Area of Shelby Inc
ReturnHeader/Filer/BusinessNameControlTxt0CARO
ReturnHeader/Filer/EIN0364856532
ReturnHeader/Filer/PhoneNum04064345186
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 First Street South
ReturnHeader/Filer/USAddress/CityNm0Shelby
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059474
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810365973
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gary McDermott CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 1st Street South
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Shelby
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059474
ReturnHeader/PreparerPersonGrp/PhoneNum04064345186
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary McDermott
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T09:37:38-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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