Civic Intelligence

Move the Mountain Leadership Center

EIN 42-1474973 • 501(c)3 • Rapid City, SD

Profile

The mission of move the mountain leadership center (mtm) is to inspire and equip communities to resolve poverty and thrive. Mtm provides transformational leadership and planning programs to align leaders and their organizations to high impact strategies that can reduce and eventually end poverty.

Refreshing map…

2621 Arrowhead DrRapid City, SD 57702

www.movethemountain.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

59th percentile

9.2%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

99th percentile

$105,744

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

68th percentile

12%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-8.8%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$524,840

Up $58,042 (+12%) from 2023

Liabilities

Down

$633

Down $305 (-33%) from 2023

Net Assets

Up

$524,207

Up $58,347 (+13%) from 2023

Revenue

Down

$632,456

Down $61,363 (-8.8%) from 2023

Expenses

Down

$574,109

Down $60,368 (-9.5%) from 2023

Net Income

Down

$58,347

Down $995 (-1.7%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $133,921Liabilities 2011: $26,831Net Assets 2011: $107,0902011Assets 2012: $83,133Liabilities 2012: $46,189Net Assets 2012: $36,9442012Assets 2013: $137,227Liabilities 2013: $47,861Net Assets 2013: $89,3662013Assets 2014: $254,435Liabilities 2014: $152,311Net Assets 2014: $102,1242014Assets 2015: $197,268Liabilities 2015: $46,834Net Assets 2015: $150,4342015Assets 2016: $201,924Liabilities 2016: $45,123Net Assets 2016: $156,8012016Assets 2017: $211,441Liabilities 2017: $48,100Net Assets 2017: $163,3412017Assets 2018: $169,858Liabilities 2018: $969Net Assets 2018: $168,8892018Assets 2019: $199,091Liabilities 2019: $2,808Net Assets 2019: $196,2832019Assets 2020: $269,675Liabilities 2020: $2,677Net Assets 2020: $266,9982020Assets 2021: $309,294Liabilities 2021: $1,465Net Assets 2021: $307,8292021Assets 2022: $406,963Liabilities 2022: $445Net Assets 2022: $406,5182022Assets 2023: $466,798Liabilities 2023: $938Net Assets 2023: $465,8602023Assets 2024: $524,840Liabilities 2024: $633Net Assets 2024: $524,2072024

Highlighted filing

2024

Assets$524,840
Liabilities$633
Net Assets$524,207

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $859,403Expenses 2011: $802,422Net Income 2011: $56,9812011Revenue 2012: $390,683Expenses 2012: $460,829Net Income 2012: -$70,1462012Revenue 2013: $493,846Expenses 2013: $441,424Net Income 2013: $52,4222013Revenue 2014: $917,697Expenses 2014: $904,939Net Income 2014: $12,7582014Revenue 2015: $830,248Expenses 2015: $781,938Net Income 2015: $48,3102015Revenue 2016: $618,014Expenses 2016: $611,647Net Income 2016: $6,3672016Revenue 2017: $572,721Expenses 2017: $566,181Net Income 2017: $6,5402017Revenue 2018: $596,264Expenses 2018: $590,716Net Income 2018: $5,5482018Revenue 2019: $753,348Expenses 2019: $725,954Net Income 2019: $27,3942019Revenue 2020: $656,970Expenses 2020: $586,255Net Income 2020: $70,7152020Revenue 2021: $635,812Expenses 2021: $594,981Net Income 2021: $40,8312021Revenue 2022: $723,396Expenses 2022: $624,707Net Income 2022: $98,6892022Revenue 2023: $693,819Expenses 2023: $634,477Net Income 2023: $59,3422023Revenue 2024: $632,456Expenses 2024: $574,109Net Income 2024: $58,3472024

Highlighted filing

2024

Revenue$632,456
Expenses$574,109
Net Income$58,347

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$0.01$5.24$6.32$5.74$0.58
2023Summary only. Only limited summary data is available for this year.$4.67$0.01$4.66$6.94$6.34$0.59
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.00$4.07$7.23$6.25$0.99
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$0.01$3.08$6.36$5.95$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.03$2.67$6.57$5.86$0.71
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.03$1.96$7.53$7.26$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.01$1.69$5.96$5.91$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.48$1.63$5.73$5.66$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.45$1.57$6.18$6.12$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.97$0.47$1.50$8.30$7.82$0.48
2014Detailed filing. Detailed filing data is available for this year.$2.54$1.52$1.02$9.18$9.05$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.37$0.48$0.89$4.94$4.41$0.52
2012Summary only. Only limited summary data is available for this year.$0.83$0.46$0.37$3.91$4.61$0.70
2011Summary only. Only limited summary data is available for this year.$1.34$0.27$1.07$8.59$8.02$0.57
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$723,736
Mission and Program Overview

Mission

The mission of move the mountain leadership center (mtm) is to inspire and equip communities to resolve poverty and thrive. Mtm provides transformational leadership and planning programs to align leaders and their organizations to high impact strategies that can reduce and eventually end poverty.

The mission of move the mountain leadership center (dba circles usa) is building community to end poverty through intentional friendships, personal transformation, and systemic change led by the people closest to the challenge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$187,098$225,467▲ $38,369
Savings and Temporary Cash Investments$106,329$179,074▲ $72,745
Intangible Assets$11,158--
Land, Buildings, and Equipment, Net$4,709$2,422▼ $2,287
Total Assets$309,294$406,963▲ $97,669
Liabilities
Accounts Payable and Accrued Expenses$1,465$445▼ $1,020
Total Liabilities$1,465$445▼ $1,020
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$293,116$406,518▲ $113,402
Net Assets With Donor Restrictions$14,713--
Total Net Assets Fund Balance$307,829$406,518▲ $98,689
Total Liabilities and Net Assets / Fund Balance$309,294$406,963▲ $97,669

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,422$19,453$21,875
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paula JohnsonExecutive DiFT$97,026$8,718$105,744

Board Members and Trustees

NameTitle
Joan KurianskyChair
Christy VinesVice Chair
Jennifer PellingSecretary
James MastersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$252,965
Program Service Revenue
$464,895
Investment Income
$3,400
Other Revenue
$2,136
All Other Contributions
$182,965
Change in Net Assets
$98,689

Audited Revenue Reconciliation

Revenue per Audited Statements
$723,396
Total Revenue per Audited Statements
$723,396
Total Revenue per Form 990
$723,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$312,507
Other Expenses$310,950
Total Fundraising Expense$27,564
Grants and Similar Amounts Paid$1,250
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$222,125$21,380$12,369$255,874
Payroll Taxes$20,950$1,067$282$22,299
Fees for Services Accounting-$21,626-$21,626
Other Employee Benefits$16,716$2,370$1,120$20,206
Pension Plan Contributions$11,894$1,425$809$14,128
Depreciation Depletion$12,701$403-$13,104
Information Technology$12,485$100$100$12,685
Conferences and Meetings$7,491--$7,491
Occupancy$6,370$591$69$7,030
Travel$4,679$726-$5,405
Other Expenses$538$2,383$4,393$2,921
Insurance$1,068$1,687$14$2,769
Office Expenses$1,987$113$113$2,213
Grants to Domestic Orgs$1,250--$1,250
All Other Expenses-$259-$259
Total Functional Expenses$531,692$65,451$27,564$624,707

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$624,707
Total Expenses per Audited Statements$624,707
Total Expenses per Form 990$624,707
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
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

Executive director and administrative coordinator review the 990 prior to filing and board members are provided a copy of form 990 for review.

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

The organization requires board members to annually sign a conflict of interest disclosure. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take the appropriate disciplinary and corrective action.

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

The board annually reviews and approves cost of living adjustments for mtm staff, including the executive director but without their participation. Board approval of all wage adjustments was documented in the minutes. A comparison was done in a previous year by reviewing compensation of similar positions in similar nonprofit organizations and their form 990.

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

N/A

Form 990, Page 6, Part VI, Line 19

Mtm responds to requests via their website, mail or telephone to provide governing documentation. The website specifically states that the 990 is available by request. The 990 is also posted annually on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Move the Mountain Leadership Center
EIN
42-1474973
Phone
5052257991
Address
2621 ARROWHEAD DR, RAPID CITY, SD 57702
Doing Business As
Circles USA

Signing Officer

Name
Paula Johnson
Title
Executive Director
Phone
5075322879
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Johnson
Formed
1998
Legal Domicile
Ia
Voting Board Members
4
Independent Board Members
4
Employees
5
Volunteers
6

Preparer

Firm
Henkel & Associates Pc
Address
817 KEELER ST, BOONE, IA 50036
Preparer
Christina M Bauer
Phone
5154328636
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of move the mountain leadership center (dba circles usa) is building community to end poverty through intentional friendships, personal transformation, and systemic change led by the people closest to the challenge.

Financial Statement Notes

Schedule D, Page 3, Part X

Management has concluded that any tax positions that would not meet the more-likely-than-not criterion would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the statements of revenues, expenditures, and changes in net assets or accrued in the balance sheets. Federal and state tax returns of the entity are generally open to examination by the relevant taxing authorities for a period of three years from the date the returns are filed.

Schedule D, Page 4, Part XIII

The financial statements have been prepared in accordance with the method of accounting the organization used for income tax reporting which is a comprehensive basis of accounting other than accounting principles generally accepted in the united states of america.

Raw XML AppendixShowing 400 of 433 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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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057702
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0723396
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0403
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012701
IRS990/DepreciationDepletionGrp/TotalAmt013104
IRS990/Desc0CIRCLES: CIRCLES IS A MODEL FOR HELPING FAMILIES OUT OF POVERTY THAT WAS DESIGNED BY MOVE THE MOUNTAIN LEADERSHIP CENTER, INC (DBA CIRCLES USA). IT TEAMS COMMUNITY VOLUNTEERS, TYPICALLY MIDDLE AND UPPER INCOME, WITH FAMILIES ATTEMPTING TO GET OUT OF POVERTY. THE STORIES OF THESE FAMILIES ARE TOLD THROUGHOUT THE COMMUNITY AS A STRATEGY TO MOTIVATE PEOPLE TO GET INVOLVED IN ENDING POVERTY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1143700
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS CONCLUDED THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN NET ASSETS OR ACCRUED IN THE BALANCE SHEETS. FEDERAL AND STATE TAX RETURNS OF THE ENTITY ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL STATEMENTS HAVE BEEN PREPARED IN ACCORDANCE WITH THE METHOD OF ACCOUNTING THE ORGANIZATION USED FOR INCOME TAX REPORTING WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF MOVE THE MOUNTAIN LEADERSHIP CENTER (DBA CIRCLES USA) IS BUILDING COMMUNITY TO END POVERTY THROUGH INTENTIONAL FRIENDSHIPS, PERSONAL TRANSFORMATION, AND SYSTEMIC CHANGE LED BY THE PEOPLE CLOSEST TO THE CHALLENGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR AND ADMINISTRATIVE COORDINATOR REVIEW THE 990 PRIOR TO FILING AND BOARD MEMBERS ARE PROVIDED A COPY OF FORM 990 FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES BOARD MEMBERS TO ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD ANNUALLY REVIEWS AND APPROVES COST OF LIVING ADJUSTMENTS FOR MTM STAFF, INCLUDING THE EXECUTIVE DIRECTOR BUT WITHOUT THEIR PARTICIPATION. BOARD APPROVAL OF ALL WAGE ADJUSTMENTS WAS DOCUMENTED IN THE MINUTES. A COMPARISON WAS DONE IN A PREVIOUS YEAR BY REVIEWING COMPENSATION OF SIMILAR POSITIONS IN SIMILAR NONPROFIT ORGANIZATIONS AND THEIR FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MTM RESPONDS TO REQUESTS VIA THEIR WEBSITE, MAIL OR TELEPHONE TO PROVIDE GOVERNING DOCUMENTATION. THE WEBSITE SPECIFICALLY STATES THAT THE 990 IS AVAILABLE BY REQUEST. THE 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR.ORG.
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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