Civic Intelligence

Western Montana Professional Learning Collaborative

990 • Fiscal year 2023 • EIN 46-2510133

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 14, 2024

PO Box 1516Trout Creek, MT 59874

(406) 529-1113

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

48th percentile

1.9%

Higher net margin than 48% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

87th percentile

$27,412

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

95th percentile

193%

Faster revenue growth than 95% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$81,436

Up $8,406 (+12%) from 2022

Net Assets

Up

$81,436

Up $8,406 (+12%) from 2022

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Up

$450,600

Up $296,724 (+193%) from 2022

Expenses

Up

$442,194

Up $273,331 (+162%) from 2022

Net Income

Up

$8,406

Up $23,393 (+156%) from 2022

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2015: $50,440Liabilities 2015: $920Net Assets 2015: $49,5202015Assets 2016: $67,199Liabilities 2016: $0Net Assets 2016: $67,1992016Assets 2017: $77,058Liabilities 2017: $0Net Assets 2017: $77,0582017Assets 2018: $89,578Liabilities 2018: $0Net Assets 2018: $89,5782018Assets 2019: $89,215Liabilities 2019: $0Net Assets 2019: $89,2152019Assets 2020: $107,749Liabilities 2020: $0Net Assets 2020: $107,7492020Assets 2021: $88,017Liabilities 2021: $0Net Assets 2021: $88,0172021Assets 2022: $73,030Net Assets 2022: $73,0302022Assets 2023: $81,436Liabilities 2023: $0Net Assets 2023: $81,4362023Assets 2024: $135,646Liabilities 2024: $13Net Assets 2024: $135,6332024

Highlighted filing

2023

Assets$81,436
Liabilities$0
Net Assets$81,436

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $57,943Expenses 2015: $54,405Net Income 2015: $3,5382015Revenue 2016: $67,779Expenses 2016: $50,863Net Income 2016: $16,9162016Revenue 2017: $103,685Expenses 2017: $93,731Net Income 2017: $9,9542017Revenue 2018: $167,174Expenses 2018: $153,774Net Income 2018: $13,4002018Revenue 2019: $139,107Expenses 2019: $138,728Net Income 2019: $3792019Revenue 2020: $142,373Expenses 2020: $119,026Net Income 2020: $23,3472020Revenue 2021: $97,432Expenses 2021: $117,164Net Income 2021: -$19,7322021Revenue 2022: $153,876Expenses 2022: $168,863Net Income 2022: -$14,9872022Revenue 2023: $450,600Expenses 2023: $442,194Net Income 2023: $8,4062023Revenue 2024: $794,506Expenses 2024: $740,309Net Income 2024: $54,1972024

Highlighted filing

2023

Revenue$450,600
Expenses$442,194
Net Income$8,406
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 14, 2024
Return Version
2023v5.0
Gross Receipts
$450,600
Mission and Program Overview

Mission

The mission of the corporation is to provide high quality professional development opportunities and services which support communities of lifelong learners to achieve successful outcomes for children, youth, and the western montana community. Areas of focus shall include, but not be limited to: professional development, consultation, technical assistance, technology services, purchasing services, and all other areas authorized by law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$62,788$79,048▲ $16,260
Accounts Receivable$9,713$1,859▼ $7,854
Inventories for Sale or Use$529$529→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$73,030$81,436▲ $8,406
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$73,030$81,436▲ $8,406
Total Net Assets Fund Balance$73,030$81,436▲ $8,406
Total Liabilities and Net Assets / Fund Balance$73,030$81,436▲ $8,406

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,000$1,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cindy FouhyResource NavPT$27,412$27,412
Erin LipkindCo-directorPT$17,883$17,883
Jessica JohnsonExecutive DirectorPT$16,965$16,965
Daisy CarlsmithTechnologyPT$9,787$9,787
Anna EastGrants-$7,540$7,540
Michelle MitchellBoard Chair-$6,092$6,092

Board Members and Trustees

NameTitle
Claire Hibbs-cheffVice Chair
Jessica DodgeBookkeeping
Chris MorigeauSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$347,872
Program Service Revenue
$102,256
Investment Income
$472
Other Revenue
$0
All Other Contributions
$347,872
Change in Net Assets
$8,406
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$299,879
Salaries, Compensation, and Employee Benefits$142,315
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$77,111$8,568-$85,679
All Other Expenses$17,434$9,797-$27,231
Other Salaries and Wages$21,878$2,431-$24,309
Other Employee Benefits-$22,903-$22,903
Other Expenses$18,984--$18,984
Payroll Taxes-$9,424-$9,424
Fees for Services Accounting-$4,571-$4,571
Travel-$2,695-$2,695
Office Expenses-$2,146-$2,146
Insurance-$633-$633
Total Functional Expenses$379,026$63,168$0$442,194
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Western Montana Professional Learning
EIN
46-2510133
Phone
4065291113
Address
PO BOX 1516, TROUT CREEK, MT 59874

Signing Officer

Name
Jessica Johnson
Title
Executive Director
Signed
2024-06-14
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
Mt
Voting Board Members
3
Independent Board Members
3
Employees
8

Preparer

Firm
Boyle Deveny & Meyer PC
Address
305 South 4th East Suite 200, Missoula, MT 59801
Preparer
Shannon L Hicks CPA
Phone
4067213555
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0102256
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0102256
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt059362
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt093969
IRS990/PYProgramServiceRevenueAmt094509
IRS990/PYRevenuesLessExpensesAmt0-14987
IRS990/PYSalariesCompEmpBnftPaidAmt074894
IRS990/PYTotalExpensesAmt0168863
IRS990/PYTotalRevenueAmt0153876
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08406
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0347872
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt059362
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt051247
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt063011
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt067988
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0589480
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0472
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0472
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0102256
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt094333
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt045531
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt050910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt071119
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0364149
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0472
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0472
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88930
IRS990ScheduleA/PublicSupportPY509Pct00.85520
IRS990ScheduleA/PublicSupportTotal509Amt0848507
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt032822
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt021500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt019000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt011800
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0105122
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt020000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt032822
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt021500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt019000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt011800
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0105122
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0450128
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0153695
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt096778
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0113921
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0139107
IRS990ScheduleA/Total509Grp/TotalAmt0953629
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0450600
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0153695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt096778
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0113921
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0139107
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0954101
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/EquipmentGrp/DepreciationAmt01000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt073030
IRS990/TotalAssetsEOYAmt081436
IRS990/TotalAssetsGrp/BOYAmt073030
IRS990/TotalAssetsGrp/EOYAmt081436
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0347872
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063168
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0379026
IRS990/TotalFunctionalExpensesGrp/TotalAmt0442194
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073030
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt081436
IRS990/TotalProgramServiceExpensesAmt0379026
IRS990/TotalProgramServiceRevenueAmt0102256
IRS990/TotalReportableCompFromOrgAmt085679
IRS990/TotalRevenueGrp/ExclusionAmt0472
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0102256
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0450600
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt073030
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt081436
IRS990/TravelGrp/ManagementAndGeneralAmt02695
IRS990/TravelGrp/TotalAmt02695
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 1516
IRS990/USAddress/CityNm0TROUT CREEK
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059874

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