Civic Intelligence

Greater Gardiner Community Council

EIN 45-2647113 • 501(c)3 • Gardiner, MT

Profile

The organization supports the small rural community of gardiner mt by maintaining a community center for gatherings and events as well as maintaining the small park at the entrance to yellowstone national park. The long-term goal of the organization includes renovation of the community center as well as raising funds to establish a library for the community, in conjunction with park county mt.

PO Box 61Gardiner, MT 59030

gardinermt.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

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

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

61st percentile

4.0%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

19th percentile

-45%

Faster revenue growth than 19% of similar nonprofits.

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

Assets

Up

$198,706

Up $7,641 (+4.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$198,706

Up $7,641 (+4.0%) from 2023

Revenue

Down

$66,317

Down $53,670 (-45%) from 2023

Expenses

Up

$55,833

Up $38,918 (+230%) from 2023

Net Income

Down

$10,484

Down $92,588 (-90%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2013: $72,782Liabilities 2013: $02013Assets 2014: $64,900Liabilities 2014: $0Net Assets 2014: $64,9002014Assets 2015: $90,366Liabilities 2015: $0Net Assets 2015: $90,3662015Assets 2016: $73,072Liabilities 2016: $0Net Assets 2016: $73,0722016Assets 2017: $63,594Liabilities 2017: $0Net Assets 2017: $63,5942017Assets 2018: $69,488Liabilities 2018: $0Net Assets 2018: $69,4882018Assets 2019: $85,051Liabilities 2019: $0Net Assets 2019: $85,0512019Assets 2020: $97,066Liabilities 2020: $0Net Assets 2020: $97,0662020Assets 2021: $75,488Liabilities 2021: $0Net Assets 2021: $75,4882021Assets 2022: $87,993Liabilities 2022: $0Net Assets 2022: $87,9932022Assets 2023: $191,065Liabilities 2023: $0Net Assets 2023: $191,0652023Assets 2024: $198,706Liabilities 2024: $0Net Assets 2024: $198,7062024

Highlighted filing

2024

Assets$198,706
Liabilities$0
Net Assets$198,706

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2013: $62,565Expenses 2013: $15,092Net Income 2013: $47,4732013Revenue 2014: $8,767Expenses 2014: $16,647Net Income 2014: -$7,8802014Revenue 2015: $39,968Expenses 2015: $32,511Net Income 2015: $7,4572015Revenue 2016: $137,373Expenses 2016: $154,667Net Income 2016: -$17,2942016Revenue 2017: $159,774Expenses 2017: $169,252Net Income 2017: -$9,4782017Revenue 2018: $114,373Expenses 2018: $108,479Net Income 2018: $5,8942018Revenue 2019: $41,818Expenses 2019: $25,976Net Income 2019: $15,8422019Revenue 2020: $28,532Expenses 2020: $16,517Net Income 2020: $12,0152020Revenue 2021: $26,928Expenses 2021: $48,506Net Income 2021: -$21,5782021Revenue 2022: $43,045Expenses 2022: $30,540Net Income 2022: $12,5052022Revenue 2023: $119,987Expenses 2023: $16,915Net Income 2023: $103,0722023Revenue 2024: $66,317Expenses 2024: $55,833Net Income 2024: $10,4842024

Highlighted filing

2024

Revenue$66,317
Expenses$55,833
Net Income$10,484

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$66,317
Mission and Program Overview

Mission

The organization supports the small rural community of gardiner mt by maintaining a community center for gatherings and events as well as maintaining the small park at the entrance to yellowstone national park. The long-term goal of the organization includes renovation of the community center as well as raising funds to establish a library for the community, in conjunction with park county mt.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$16,752$119,257▲ $102,505
Cash and Non-Interest-Bearing Accounts$174,213$79,349▼ $94,864
Land, Buildings, and Equipment, Net$100$100→ $0
Total Assets$191,065$198,706▲ $7,641
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$191,065$198,706▲ $7,641
Total Net Assets Fund Balance$191,065$198,706▲ $7,641
Total Liabilities and Net Assets / Fund Balance$191,065$198,706▲ $7,641

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$100-$100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dennis McintoshPresident
Laura WilliamsDirector
Becky SmithSecretary
John NicholsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$51,724
Program Service Revenue
$12,062
Investment Income
$2,531
Other Revenue
$0
All Other Contributions
$14,826
Change in Net Assets
$10,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$55,833
Total Fundraising Expense$1,268
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$9,475--$9,475
Insurance$6,346--$6,346
Fees for Services Accounting-$1,806-$1,806
Other Expenses$36,898-$1,268$1,268
Office Expenses$15$25-$40
Total Functional Expenses$52,734$1,831$1,268$55,833
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
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
No
Other officer compensation reviewed
No
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

Treasurer reviewed return prior to filing. Board will review at next regular meeting

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Greater Gardiner Community Council
EIN
45-2647113
Phone
4065316930
Address
PO BOX 61, GARDINER, MT 59030

Signing Officer

Name
John Nichols
Title
Treasurer
Phone
4062232135
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Mcintosh
Formed
2011
Legal Domicile
Mt
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
10

Preparer

Firm
Cem Bookkeeping & Tax Services Inc
Address
124 S 2ND ST, LIVINGSTON, MT 59047-2604
Preparer
Catherine E Moody
Phone
4063337315
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

In 2015, the organization paid 100 to the gardiner chamber of commerce to acquire the community council building. In 2015, the organization also began to receive funds from the newly established resort tax levied upon the community. In 2016, the organization received funding from two private foundations totaling 85,000 and paid those funds to the yellowstone association to support the 100th anniversary celebration "an evening at the arch" of yellowstone national park. The organization also receives funds from the local resort tax and spends those funds on various community projects. In 2019, resort tax funds were used to renovate the old jail and hire a grant writer. In 2020, the organization received a grant to purchase partitions to allow for smaller spaces in the gardiner community center to make the space easier to utilize. In 2020 a resort tax grant for 12,500 was granted to repoint masonry on the gardiner jail which is a historic county-owned building orginally built in the 20th century. This project was completed in 2021, however the 12,500 from the resort taxes was received in january of 2022. In march of 2021 a 10,000 grant was awarded from the montana history foundation. This grant was designated for a community center masonry project. This community center is over 110 years old and is the longest serving community asset in town. A 500,000 grant was awarded from the state of montana and an additional 100,000 in resort taxes have been allocated to the organization. We originally expected construction to begin in late 2024, however low interest in the bidding process is having us change how we bid the work out with the hopes of starting construction in 2025.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN 2015, THE ORGANIZATION PAID 100 TO THE GARDINER CHAMBER OF COMMERCE TO ACQUIRE THE COMMUNITY COUNCIL BUILDING. IN 2015, THE ORGANIZATION ALSO BEGAN TO RECEIVE FUNDS FROM THE NEWLY ESTABLISHED RESORT TAX LEVIED UPON THE COMMUNITY. IN 2016, THE ORGANIZATION RECEIVED FUNDING FROM TWO PRIVATE FOUNDATIONS TOTALING 85,000 AND PAID THOSE FUNDS TO THE YELLOWSTONE ASSOCIATION TO SUPPORT THE 100TH ANNIVERSARY CELEBRATION "AN EVENING AT THE ARCH" OF YELLOWSTONE NATIONAL PARK. THE ORGANIZATION ALSO RECEIVES FUNDS FROM THE LOCAL RESORT TAX AND SPENDS THOSE FUNDS ON VARIOUS COMMUNITY PROJECTS. IN 2019, RESORT TAX FUNDS WERE USED TO RENOVATE THE OLD JAIL AND HIRE A GRANT WRITER. IN 2020, THE ORGANIZATION RECEIVED A GRANT TO PURCHASE PARTITIONS TO ALLOW FOR SMALLER SPACES IN THE GARDINER COMMUNITY CENTER TO MAKE THE SPACE EASIER TO UTILIZE. IN 2020 A RESORT TAX GRANT FOR 12,500 WAS GRANTED TO REPOINT MASONRY ON THE GARDINER JAIL WHICH IS A HISTORIC COUNTY-OWNED BUILDING ORGINALLY BUILT IN THE 20TH CENTURY. THIS PROJECT WAS COMPLETED IN 2021, HOWEVER THE 12,500 FROM THE RESORT TAXES WAS RECEIVED IN JANUARY OF 2022. IN MARCH OF 2021 A 10,000 GRANT WAS AWARDED FROM THE MONTANA HISTORY FOUNDATION. THIS GRANT WAS DESIGNATED FOR A COMMUNITY CENTER MASONRY PROJECT. THIS COMMUNITY CENTER IS OVER 110 YEARS OLD AND IS THE LONGEST SERVING COMMUNITY ASSET IN TOWN. A 500,000 GRANT WAS AWARDED FROM THE STATE OF MONTANA AND AN ADDITIONAL 100,000 IN RESORT TAXES HAVE BEEN ALLOCATED TO THE ORGANIZATION. WE ORIGINALLY EXPECTED CONSTRUCTION TO BEGIN IN LATE 2024, HOWEVER LOW INTEREST IN THE BIDDING PROCESS IS HAVING US CHANGE HOW WE BID THE WORK OUT WITH THE HOPES OF STARTING CONSTRUCTION IN 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREASURER REVIEWED RETURN PRIOR TO FILING. BOARD WILL REVIEW AT NEXT REGULAR MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN NICHOLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04062232135
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREATER GARDINER COMMUNITY COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0GREA
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ReturnHeader/Filer/PhoneNum04065316930
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 61
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471591889
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CEM BOOKKEEPING & TAX SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0124 S 2ND ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIVINGSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0590472604
ReturnHeader/PreparerPersonGrp/PhoneNum04063337315
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE E MOODY
ReturnHeader/ReturnTs02025-05-15T11:07:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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