Civic Intelligence

Paradise Elementary School Preservation Committee

990 • Fiscal year 2024 • EIN 47-1975683

Jan 01, 2024 to Dec 31, 2024 • Filed on Aug 13, 2025

PO Box 162Paradise, MT 59856

(510) 710-9733

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

80th percentile

27%

Higher net margin than 80% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

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

Asset Growth

61st percentile

8.0%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

13th percentile

-44%

Faster revenue growth than 13% of similar nonprofits.

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

Assets

Up

$446,269

Up $33,051 (+8.0%) from 2023

Net Assets

Up

$443,866

Up $35,245 (+8.6%) from 2023

Liabilities

Down

$2,403

Down $2,194 (-48%) from 2023

Revenue

Down

$129,982

Down $102,376 (-44%) from 2023

Expenses

Down

$94,741

Down $7,887 (-7.7%) from 2023

Net Income

Down

$35,241

Down $94,489 (-73%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2017: $43,936Net Assets 2017: $43,9362017Assets 2018: $53,795Liabilities 2018: $53,795Net Assets 2018: $02018Assets 2019: $54,379Liabilities 2019: $54,380Net Assets 2019: -$12019Assets 2020: $51,089Liabilities 2020: $10,563Net Assets 2020: $40,5262020Assets 2021: $228,605Liabilities 2021: $8,899Net Assets 2021: $219,7062021Assets 2022: $286,012Liabilities 2022: $7,117Net Assets 2022: $278,8952022Assets 2023: $413,218Liabilities 2023: $4,597Net Assets 2023: $408,6212023Assets 2024: $446,269Liabilities 2024: $2,403Net Assets 2024: $443,8662024

Highlighted filing

2024

Assets$446,269
Liabilities$2,403
Net Assets$443,866

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2017: $100,309Expenses 2017: $98,326Net Income 2017: $1,9832017Revenue 2018: $65,865Expenses 2018: $96,198Net Income 2018: -$30,3332018Revenue 2019: $71,327Expenses 2019: $80,698Net Income 2019: -$9,3712019Revenue 2020: $41,612Expenses 2020: $31,418Net Income 2020: $10,1942020Revenue 2021: $208,752Expenses 2021: $29,572Net Income 2021: $179,1802021Revenue 2022: $136,689Expenses 2022: $77,500Net Income 2022: $59,1892022Revenue 2023: $232,358Expenses 2023: $102,628Net Income 2023: $129,7302023Revenue 2024: $129,982Expenses 2024: $94,741Net Income 2024: $35,2412024

Highlighted filing

2024

Revenue$129,982
Expenses$94,741
Net Income$35,241
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 13, 2025
Return Version
2024v5.2
Gross Receipts
$129,982
Mission and Program Overview

Mission

Facilitate the preservation and utilization of paradise elementary school as a multi-purpose community facility.

To preserve the 114-year old school building in Paradise, MT (listed on the National Register of Historic Places) and repurpose it as a community center, visitor center, and art center

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$312,837$319,905▲ $7,068
Cash and Non-Interest-Bearing Accounts$96,315$115,615▲ $19,300
Savings and Temporary Cash Investments$4,066$4,815▲ $749
Pledges and Grants Receivable-$3,500-
Inventories for Sale or Use-$2,434-
Loans From Officers Directors$4,581$2,403▼ $2,178
Total Assets$413,218$446,269▲ $33,051
Liabilities
Other Liabilities$16--
Total Liabilities$4,597$2,403▼ $2,194
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$357,303$401,180▲ $43,877
Net Assets With Donor Restrictions$51,318$42,686▼ $8,632
Total Net Assets Fund Balance$408,621$443,866▲ $35,245
Total Liabilities and Net Assets / Fund Balance$413,218$446,269▲ $33,051

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,141$660-
Leasehold Improvements$311,764$27,634-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave ColyerPresident
Janice HansonVice President
Benita HansonDirector
Carol BrookerDirector
Gary SanksDirector
Ginny WeberDirector
Jackie ColyerDirector
Karval PickeringDirector
Kathleen HubkaDirector
Mac HallDirector
Marilyn SislerDirector
Ricki BullockDirector
Karen ThorsonSecretary
John ThorsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$105,685
Program Service Revenue
$18,779
Investment Income
$749
Other Revenue
$4,769
All Other Contributions
$74,887
Change in Net Assets
$35,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,689
Salaries, Compensation, and Employee Benefits$9,052
Total Fundraising Expense$885
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$28,584--$28,584
Other Expenses$19,450$9,269-$19,450
Depreciation Depletion$11,684--$11,684
Other Salaries and Wages-$8,305-$8,305
Fees for Services Accounting-$2,899-$2,899
Insurance-$2,835-$2,835
Advertising--$885$885
Payroll Taxes-$747-$747
Conferences and Meetings-$428-$428
Interest-$270-$270
Fees for Services Legal-$200-$200
Total Functional Expenses$68,903$24,953$885$94,741
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
Loans from Officers, Directors, Trustees, and Key Employees$4,581$2,403▼ $2,178
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
Yes
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

Officer directors etc family relationship Part VI line 2

John Thorson and Karen Thorson are spouses. Dave Colyer, Jackie Colyer, and Karval Pickering are siblings.

Organizational document changes Part VI line 4

The organization instituted a bylaw change in July 2024. The number of directors was officially constrained between 5 and 15. It also established emeritus board membership allowing non-voting board membership

Form 990 governing body review Part VI line 11

The governing body authorizes John Thorson to contract and review the 990 tax return. Preparer wrote a project proposal which was approved by the board, and John Thorson reviewed the return in full before approving it for e-file.

Conflict of interest policy compliance Part VI line 12C

All decisions are voted on by the board, and all members disclose any connections or interests they have with any prospective vendors or other third parties before those votes are taken. Paradise is a small community and many board members have a rich family history there, so those situations are not uncommon, and as one would expect in a small and tight-knit community, those connections are typically already known without the need for an explicit disclosure.

Governing documents etc available to public Part VI line 19

All board meetings for the Paradise Center are open to the public and governing documents are available upon request at any of those open meetings

Filing and Contact Details

Filer

Filer Name
The Paradise Center
EIN
47-1975683
In Care Of
% Ginny Weber
Phone
5107109733
Address
PO Box 162, Paradise, MT 59856

Signing Officer

Name
Ginny Weber
Title
Director
Phone
5107109733
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ginny Weber
Formed
2014
Legal Domicile
Mt
Voting Board Members
14
Independent Board Members
14
Employees
2

Preparer

Firm
Paelking LLC
Address
304 S Jones Blvd Ste 788, Las Vegas, NV 89107
Preparer
Jesse Knapp
Phone
4063815462
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

A small adjustment was made to reconcile amounts affected by rounding. For example, on last years 990, the end of year rounded total assets figure is different than the beginning of year total of each total asset after being rounded individually. There were many expense categories which happened to round up so the actual change to net assets is slightly different than the change after each amount is rounded.

Part III response or note to any other line in Part III

Part III box 1: To preserve the 114-year old school building (listed on the National Register of Historic Places) and repurpose it as a community center, visitor center, and art center. We provide meeting space for community events, develop and interpret exhibits about the natural and human history of the area aimed at residents and visitors, and offer a wide range of art programs and performances to culturally benefit the community.

Part XI response or note to any line in Part XI

Rounding

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IRS990/PrincipalOfficerNm0Ginny Weber
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16026
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IRS990/ProgSrvcAccomActy2Grp/Desc0Year-round art programs including live performances, local theatrical group; adult and youth classes, summer youth art camp, displays, outreach to county schools. New theater lights were purchased in 2024
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt028338
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt010694
IRS990/ProgSrvcAccomActy3Grp/Desc0Provision of space for rent for community events
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IRS990/RentalIncomeOrLossGrp/RealAmt04769
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN THORSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Treasurer
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt012000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Karval Pickering
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Director
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0John Thorson and Karen Thorson are spouses. Dave Colyer, Jackie Colyer, and Karval Pickering are siblings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization instituted a bylaw change in July 2024. The number of directors was officially constrained between 5 and 15. It also established emeritus board membership allowing non-voting board membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing body authorizes John Thorson to contract and review the 990 tax return. Preparer wrote a project proposal which was approved by the board, and John Thorson reviewed the return in full before approving it for e-file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All decisions are voted on by the board, and all members disclose any connections or interests they have with any prospective vendors or other third parties before those votes are taken. Paradise is a small community and many board members have a rich family history there, so those situations are not uncommon, and as one would expect in a small and tight-knit community, those connections are typically already known without the need for an explicit disclosure.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All board meetings for the Paradise Center are open to the public and governing documents are available upon request at any of those open meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A small adjustment was made to reconcile amounts affected by rounding. For example, on last years 990, the end of year rounded total assets figure is different than the beginning of year total of each total asset after being rounded individually. There were many expense categories which happened to round up so the actual change to net assets is slightly different than the change after each amount is rounded.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Part III box 1: To preserve the 114-year old school building (listed on the National Register of Historic Places) and repurpose it as a community center, visitor center, and art center. We provide meeting space for community events, develop and interpret exhibits about the natural and human history of the area aimed at residents and visitors, and offer a wide range of art programs and performances to culturally benefit the community.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Rounding
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part III response or note to any other line in Part III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part XI response or note to any line in Part XI
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IRS990/SubjectToProxyTaxInd0false

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