Civic Intelligence

Beartooth Mountain Christian Ministries

990 • Fiscal year 2019 • EIN 45-4093437

Jan 01, 2019 to Dec 31, 2019 • Filed on Dec 10, 2020

130 Trinity TrailFishtail, MT 59028

(406) 328-6825

Siviq Scores

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

Liabilities / Assets

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

4th percentile

-79%

Higher net margin than 4% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

41st percentile

$30,802

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

46th percentile

1.8%

Faster asset growth than 46% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

5th percentile

-48%

Faster revenue growth than 5% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$4,621,433

Up $79,769 (+1.8%) from 2018

Net Assets

Down

$4,508,359

Down $15,195 (-0.3%) from 2018

Liabilities

Up

$113,074

Up $94,964 (+524%) from 2018

Revenue

Down

$654,282

Down $605,607 (-48%) from 2018

Expenses

Down

$1,172,830

Down $29,099 (-2.4%) from 2018

Net Income

Down

-$518,548

Down $576,508 (-995%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $310,474Liabilities 2012: $19,012Net Assets 2012: $291,4622012Assets 2013: $302,826Liabilities 2013: $11,026Net Assets 2013: $291,8002013Assets 2014: $4,748,677Liabilities 2014: $11,742Net Assets 2014: $4,736,9352014Assets 2015: $4,891,780Liabilities 2015: $25,924Net Assets 2015: $4,865,8562015Assets 2016: $4,910,095Liabilities 2016: $57,126Net Assets 2016: $4,852,9692016Assets 2017: $4,782,629Liabilities 2017: $33,988Net Assets 2017: $4,748,6412017Assets 2018: $4,541,664Liabilities 2018: $18,110Net Assets 2018: $4,523,5542018Assets 2019: $4,621,433Liabilities 2019: $113,074Net Assets 2019: $4,508,3592019Assets 2020: $4,176,131Liabilities 2020: $395Net Assets 2020: $4,175,7362020Assets 2021: $4,027,397Liabilities 2021: $21,031Net Assets 2021: $4,006,3662021Assets 2022: $4,043,868Liabilities 2022: $5,928Net Assets 2022: $4,037,9402022Assets 2023: $4,061,511Liabilities 2023: $0Net Assets 2023: $4,061,5112023Assets 2024: $3,805,712Liabilities 2024: $0Net Assets 2024: $3,805,7122024

Highlighted filing

2019

Assets$4,621,433
Liabilities$113,074
Net Assets$4,508,359

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $839,258Expenses 2012: $725,547Net Income 2012: $113,7112012Revenue 2013: $415,878Expenses 2013: $414,820Net Income 2013: $1,0582013Revenue 2014: $5,313,474Expenses 2014: $868,339Net Income 2014: $4,445,1352014Revenue 2015: $1,045,891Expenses 2015: $916,970Net Income 2015: $128,9212015Revenue 2016: $1,292,999Expenses 2016: $1,305,887Net Income 2016: -$12,8882016Revenue 2017: $1,298,484Expenses 2017: $1,402,813Net Income 2017: -$104,3292017Revenue 2018: $1,259,889Expenses 2018: $1,201,929Net Income 2018: $57,9602018Revenue 2019: $654,282Expenses 2019: $1,172,830Net Income 2019: -$518,5482019Revenue 2020: $418,728Expenses 2020: $519,321Net Income 2020: -$100,5932020Revenue 2021: $441,533Expenses 2021: $610,425Net Income 2021: -$168,8922021Revenue 2022: $781,497Expenses 2022: $749,923Net Income 2022: $31,5742022Revenue 2023: $702,256Expenses 2023: $678,685Net Income 2023: $23,5712023Revenue 2024: $894,739Expenses 2024: $873,910Net Income 2024: $20,8292024

Highlighted filing

2019

Revenue$654,282
Expenses$1,172,830
Net Income-$518,548
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Dec 10, 2020
Return Version
2019v5.1
Gross Receipts
$676,148
Mission and Program Overview

Mission

Beartooth christian camp is the place to have a mountaintop experience which leads to life-changing relationships and an eternal impact.

Our Mission is to effectively help people know Christ better.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,174,981$4,270,835▲ $95,854
Savings and Temporary Cash Investments$202,557$198,209▼ $4,348
Cash and Non-Interest-Bearing Accounts$92,608$103,073▲ $10,465
Inventories for Sale or Use$52,180$52,179▼ $1
Accounts Receivable$8,954$-2,863▼ $11,817
Total Assets$4,531,280$4,621,433▲ $90,153
Liabilities
Accounts Payable and Accrued Expenses$26,820$109,619▲ $82,799
Other Liabilities$-3,226$3,455▲ $6,681
Total Liabilities$23,594$113,074▲ $89,480
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,318,993$4,460,097▲ $141,104
Net Assets With Donor Restrictions$188,693$48,262▼ $140,431
Total Net Assets Fund Balance$4,507,686$4,508,359▲ $673
Total Liabilities and Net Assets / Fund Balance$4,531,280$4,621,433▲ $90,153

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,402,684$476,042$10,248
Equipment$37,440$14,904$5,900
Other Land Buildings$12,259$3,541-
Land$770,000--
Leasehold Improvements$48,452$104,475-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John Leslie WaltonExecutive DirectorFT$30,802$30,802
Leigha CongerFinance & BusinessFT$20,273$20,273

Board Members and Trustees

NameTitle
Scott NielsenPresident
Shane O'BrienVice President
Jay ForsethConference Superintendent
Bill MaehlMember
Dave HixsonMember
Liz GregoryMember
Seth CunninghamMember
Tracy GilesMember
Mike DanielsSecretary
Travis WestTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$378,473
Program Service Revenue
$256,963
Investment Income
$6,354
Other Revenue
$12,492
All Other Contributions
$378,473
Change in Net Assets
$-518,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$782,809
Salaries, Compensation, and Employee Benefits$369,242
Total Fundraising Expense$50,708
Grants and Similar Amounts Paid$20,779
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$229,678$14,750$16,111$260,539
Occupancy$143,275$6,723$1,836$151,834
Depreciation Depletion$130,658$0$0$130,658
Travel$95,810$22,606$9,077$127,493
Other Expenses$88,775$0$0$88,775
Payroll Taxes$46,723$10,450$709$57,882
Current Officers, Directors, Trustees, and Key Employees$33,939$9,500$7,382$50,821
Advertising$39,292$0$0$39,292
Office Expenses$5,162$2,281$15,593$23,036
Information Technology$21,614$0$0$21,614
Grants to Domestic Orgs$20,779--$20,779
All Other Expenses$12,818$0$0$12,818
Conferences and Meetings$4,592$3,195$0$7,787
Interest$2,134$0$0$2,134
Fees for Services Accounting$0$1,825$0$1,825
Total Functional Expenses$1,050,792$71,330$50,708$1,172,830
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Western ConferenceBillings, MT501(c)(3)Camper Scholarships$27,550
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
social Security$1,613
Workmans Comp$1,176
Medicare$377
Federal Withholding$246
Montana Unemployment$40
Montana Withholding$3
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Beartooth Mountain Christian Ministries
EIN
45-4093437
Phone
4063286825
Address
130 Trinity Trail, Fishtail, MT 59028
Doing Business As
Beartooth Christian Camp & Arrowhead Bible College

Signing Officer

Name
John Leslie Walton
Title
Executive Director
Phone
4063286825
Signed
2020-12-10

Organization Details

Principal Officer
John Leslie Walton
Formed
2011
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
25
Volunteers
300

Preparer

Firm
Numbers Bookkeeping & Tax Service
Address
309 E Legion, Whitehall, MT 59759
Preparer
Sherre Mead
Phone
4064659438
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The form 990 and required schedules are reviewed by the Finance Director and the Finance Committee. The form 990 and schedules are then given to the Board of Directors for final review before submittal to the IRS.

Pt VI, Line 12C

At a regularly scheduled annual meeting of the board of directors anyone with a conflict of interest is required to disclose any such conflicts.

Pt VI, Line 15A

At a reguarly scheduled annual meeting of the board of directors, the Executive Directors salary is reviewd, discussed for adjustment, set and approved

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02281
IRS990/OfficeExpensesGrp/ProgramServicesAmt05162
IRS990/OfficeExpensesGrp/TotalAmt023036
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0Food Services
IRS990/OtherExpensesGrp/Desc1ABC
IRS990/OtherExpensesGrp/Desc2Summer Camp Program
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt0153095
IRS990/OtherExpensesGrp/ProgramServicesAmt122448
IRS990/OtherExpensesGrp/ProgramServicesAmt288775
IRS990/OtherExpensesGrp/TotalAmt0153095
IRS990/OtherExpensesGrp/TotalAmt122448
IRS990/OtherExpensesGrp/TotalAmt288775
IRS990/OtherLiabilitiesGrp/BOYAmt0-3226
IRS990/OtherLiabilitiesGrp/EOYAmt03455
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt016111
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014750
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0229678
IRS990/OtherSalariesAndWagesGrp/TotalAmt0260539
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0709
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010450
IRS990/PayrollTaxesGrp/ProgramServicesAmt046723
IRS990/PayrollTaxesGrp/TotalAmt057882
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0John Leslie Walton
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721214
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2721214
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0BMCM Programs
IRS990/ProgramServiceRevenueGrp/Desc1Horse Programs
IRS990/ProgramServiceRevenueGrp/Desc2Retreats/Other
IRS990/ProgramServiceRevenueGrp/Desc3Miscellaneous
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0133829
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt137416
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt265718
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt320000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0341984
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt039140
IRS990/PYInvestmentIncomeAmt08354
IRS990/PYOtherExpensesAmt0640777
IRS990/PYOtherRevenueAmt017601
IRS990/PYProgramServiceRevenueAmt0540710
IRS990/PYRevenuesLessExpensesAmt0-100788
IRS990/PYSalariesCompEmpBnftPaidAmt0329520
IRS990/PYTotalExpensesAmt01009437
IRS990/PYTotalRevenueAmt0908649
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-518548
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0992959
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0202557
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0198209
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0314795
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0341984
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0375392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0403907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0700174
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02136252
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03703
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04827
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04341
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08424
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt010977
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt032272
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01106560
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92830
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.92570
IRS990ScheduleA/PublicSupportTotal170Amt02013118
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt0123134
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0314795
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0341984
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0375392
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0403907
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0700174
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02136252
IRS990ScheduleA/TotalSupportAmt02168524
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt03402684
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0476042
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt03868478
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010248
IRS990ScheduleD/EquipmentGrp/BookValueAmt037440
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014904
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt046444
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05900
IRS990ScheduleD/LandGrp/BookValueAmt0770000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0770000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt048452
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0104475
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0152927
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012259
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03541
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt015800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0246
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11613
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2377
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31176
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt43
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt540
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal Withholding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1social Security
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Medicare
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Workmans Comp
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Montana Withholding

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