Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Yellowstone Casa Inc.
990 • Fiscal year 2014 • EIN 48-1301287
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.05x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 19.7% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Balance Sheet
Assets
Down$195,816
Down $22,312 (-10%) from 2013
Net Assets
Down$185,278
Down $20,947 (-10%) from 2013
Liabilities
Down$10,538
Down $1,365 (-11%) from 2013
Revenue And Expenses
Revenue
Down$256,580
Down $77,460 (-23%) from 2013
Expenses
Up$277,527
Up $58,468 (+27%) from 2013
Net Income
Down-$20,947
Down $135,928 (-118%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- Sep 25, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $258,064
Mission and Program Overview
Mission
Yellowstone casa is a non-profit organization whose mission is to train and provide volunteers to represent the interests of abused and neglected children in the yellowstone county court system. These court appointed special advocate volunteers serve as a child's voice in court, promote the child's best interests and advocate for a safe, permanent home. Casa volunteers serve as the investgative body of the court, personally interviewing the child, parents, foster parents, school personnel, therapists and others who know about the child and his or her needs. Casa volunteers prepare a written report to the court, advising the court of the status of the case and providing recommendations in the best interest of the child as it relates to a safe, permanent home for the child, as quickly as possible. Casa is the only organization in yellowstone county that advocates for the child in court, focusing on a permanent solution that prevents future abuse or neglect.
Yellowstone casa mission is to train and provide volunteers to represent the interests of abused and neglected children in the yellowstone county court system. These court appointed special advocate volunteers serve as a child's voice in court, promote the child's best interests and advocate for a safe, permanent home.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $90,203 | $90,213 | ▲ $10 |
| Pledges and Grants Receivable | $54,700 | $51,175 | ▼ $3,525 |
| Cash and Non-Interest-Bearing Accounts | $50,552 | $30,835 | ▼ $19,717 |
| Land, Buildings, and Equipment, Net | $12,365 | $12,277 | ▼ $88 |
| Accounts Receivable | $7,377 | $8,757 | ▲ $1,380 |
| Prepaid Expenses and Deferred Charges | $1,201 | $829 | ▼ $372 |
| Total Assets | $218,128 | $195,816 | ▼ $22,312 |
| Other Assets Total | $1,730 | $1,730 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $11,903 | $10,538 | ▼ $1,365 |
| Total Liabilities | $11,903 | $10,538 | ▼ $1,365 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $158,157 | $138,197 | ▼ $19,960 |
| Temporarily Rstr Net Assets | $48,068 | $47,081 | ▼ $987 |
| Total Net Assets Fund Balance | $206,225 | $185,278 | ▼ $20,947 |
| Total Liabilities and Net Assets / Fund Balance | $218,128 | $195,816 | ▼ $22,312 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $10,761 | $733 | $11,494 |
| Equipment | $1,516 | $4,628 | $6,144 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Angela Campbell | Executive Director | FT | $47,723 | $2,803 | $50,526 |
Board Members and Trustees
| Name | Title |
|---|---|
| Deborah Knudtzon | President |
| Karen Jarussi | Vice President |
| Jane Allen | Director |
| Lynn Findon | Director |
| Phyllis Roberts | Director |
| Sara Nyquist | Director |
| Tom Mackay | Director |
| Joan Mcluskie | Secretary |
| Rodney Casey | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $244,790
- Program Service Revenue
- $0
- Investment Income
- $10
- Other Revenue
- $11,780
- All Other Contributions
- $145,932
- Change in Net Assets
- $-20,947
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $185,599 |
| Other Expenses | $91,928 |
| Total Fundraising Expense | $16,113 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $104,365 | $1,892 | $1,707 | $107,964 |
| Current Officers, Directors, Trustees, and Key Employees | $28,616 | $12,430 | $9,480 | $50,526 |
| Occupancy | $20,763 | - | - | $20,763 |
| Payroll Taxes | $16,830 | $1,748 | $1,366 | $19,944 |
| Office Expenses | $11,920 | $105 | $970 | $12,995 |
| Fees for Services Accounting | $2,700 | $7,500 | - | $10,200 |
| Advertising | $8,447 | - | $683 | $9,130 |
| Travel | $7,189 | - | $38 | $7,227 |
| Other Employee Benefits | $6,658 | $268 | $239 | $7,165 |
| Fees for Services Legal | $6,822 | - | - | $6,822 |
| Insurance | $1,301 | $1,840 | - | $3,141 |
| All Other Expenses | $2,229 | $329 | $220 | $2,778 |
| Other Expenses | $2,646 | $60 | $1,410 | $2,646 |
| Depreciation Depletion | $791 | $791 | - | $1,582 |
| Total Functional Expenses | $234,237 | $27,177 | $16,113 | $277,527 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $12,584 |
| Fundraising Direct Expenses | $1,484 |
| 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 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, Part VI, Section B, Line 11
“Form 990 is reviewed by the executive director and treasurer. It is signed by the board treasurer, representing the board of directors.”
Form 990, Part VI, Section B, Line 12C
“The executive director reviews any transactions regarding board, staff, and volunteers that might be considered a conflict of interest. If there is any questions, the executive committee of the board reviews the issue and makes a determination.”
Form 990, Part VI, Section B, Line 15
“The executive committee completes a performance review of the executive director. Once an acceptable performance is determined the compensation is reviewed. All salaries are compared with the montana nonprofit association nonprofit wage and benefit survey report for similar positions in budget size and mission focus. The executive committee considers a cost of living increase which is submitted to and approved by the full board of directors. For other employees, the executive director completes a performance review and recommends changes in compensation to the executive committee and ultimately to the board of directors.”
Form 990, Part VI, Section C, Line 19
“All governing documents, policies, financial reports and form 990 are available upon request at the company headquarter office located at 1201 grand avenue, suite #5, billings, montana. The statement of financial position is printed in casa annual report which is distributed to over 1,500 individuals, foundations, businesses,and interested parties on the organization mailing lists.”
Filing and Contact Details
Filer
- EIN
- 48-1301287
- Phone
- 4062591233
Signing Officer
- Name
- Rodney Casey
- Title
- Treasurer
- Phone
- 4062591233
- Signed
- 2014-09-25
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Angela Campbell
- Formed
- 2002
- Legal Domicile
- Mt
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 11
- Volunteers
- 99
Preparer
- Preparer
- Richard a Matusiak
- Phone
- 4066522320
Supplemental Narrative
Additional Explanations
Form 990 Part XI Line 2C
“The board of directors required a formal three year review engagement letter contract fixing the annual cost of the reviewed financial statements and performs oversight over the engagement. In addition, the auditor is required to formally present the financial statement and any findings to the board of directors.”
Financial Statement Notes
PART X, LINE 2:
“There are no uncertain tax positions existing at june 30, 2014.”
Part XIII Other Supplemental Information
“Part xii line 2d other adjustments: direct fundraising events costs part xiii line 2d other adjustments: direct fundraising events costs”
Raw XML AppendixShowing 400 of 440 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.
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| IRS990/ActivityOrMissionDesc | 0 | YELLOWSTONE CASA MISSION IS TO TRAIN AND PROVIDE VOLUNTEERS TO REPRESENT THE INTERESTS OF ABUSED AND NEGLECTED CHILDREN IN THE YELLOWSTONE COUNTY COURT SYSTEM. THESE COURT APPOINTED SPECIAL ADVOCATE VOLUNTEERS SERVE AS A CHILD'S VOICE IN COURT, PROMOTE THE CHILD'S BEST INTERESTS AND ADVOCATE FOR A SAFE, PERMANENT HOME. |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1582 |
| IRS990/Desc | 0 | YELLOWSTONE CASA IS A DONOR FUNDED NON-PROFIT ORGANIZATION WHOSE WORK IS ACCOMPLISHED ENTIRELY THROUGH VOLUNTEERS. PER NATIONAL CASA STANDARDS, YELLOWSTONE CASA VOLUNTEERS RECEIVE AN INITIAL 30 HOURS OF TRAINING. ONCE TRAINING IS COMPLETE, CASA VOLUNTEERS ARE SWORN IN BY A JUDGE AND ASSIGNED A CASE AT WHICH TIME THEY RECEIVE EXTENSIVE ONGOING CASE SUPERVISION BY CASA STAFF AND RECEIVE AN ADDITIONAL 12 HOURS OF TRAINING EVERY YEAR TO REMAIN A CASA VOLUNTEER. DONOR FUNDS ARE UTILIZED TO SUPPORT THE RECRUTIMENT, TRAINING AND ONGOING SUPERVISION OF 99 VOLUNTEERS WHO SERVED 283 COURT APPOINTED CHILDREN IN YELLOWSTONE COUNTY. THE GOAL OF YELLOWSTONE CASA IS TO TRAIN NEW VOLUNTEERS IN ORDER TO PROVIDE A CASA VOLUNTEER FOR EVERY CHILD IN YELLOWSTONE COUNTY. |
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| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
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| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | YELLOWSTONE CASA IS A NON-PROFIT ORGANIZATION WHOSE MISSION IS TO TRAIN AND PROVIDE VOLUNTEERS TO REPRESENT THE INTERESTS OF ABUSED AND NEGLECTED CHILDREN IN THE YELLOWSTONE COUNTY COURT SYSTEM. THESE COURT APPOINTED SPECIAL ADVOCATE VOLUNTEERS SERVE AS A CHILD'S VOICE IN COURT, PROMOTE THE CHILD'S BEST INTERESTS AND ADVOCATE FOR A SAFE, PERMANENT HOME. CASA VOLUNTEERS SERVE AS THE INVESTGATIVE BODY OF THE COURT, PERSONALLY INTERVIEWING THE CHILD, PARENTS, FOSTER PARENTS, SCHOOL PERSONNEL, THERAPISTS AND OTHERS WHO KNOW ABOUT THE CHILD AND HIS OR HER NEEDS. CASA VOLUNTEERS PREPARE A WRITTEN REPORT TO THE COURT, ADVISING THE COURT OF THE STATUS OF THE CASE AND PROVIDING RECOMMENDATIONS IN THE BEST INTEREST OF THE CHILD AS IT RELATES TO A SAFE, PERMANENT HOME FOR THE CHILD, AS QUICKLY AS POSSIBLE. CASA IS THE ONLY ORGANIZATION IN YELLOWSTONE COUNTY THAT ADVOCATES FOR THE CHILD IN COURT, FOCUSING ON A PERMANENT SOLUTION THAT PREVENTS FUTURE ABUSE OR NEGLECT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 206225 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 185278 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 11100 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 11100 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 6490 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 20763 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 20763 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 970 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 105 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11920 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 12995 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1730 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1730 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 239 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 268 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 6658 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 7165 |
| IRS990/OtherExpensesGrp/Desc | 0 | PRINTING |
| IRS990/OtherExpensesGrp/Desc | 1 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1410 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 214 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 60 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 5317 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3868 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3775 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2646 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6941 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3928 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3775 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2646 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS OTHER IN |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 680 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 680 |
| IRS990/OtherRevenueTotalAmt | 0 | 680 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 1707 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1892 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 104365 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 107964 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1366 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1748 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16830 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 19944 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 54700 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 51175 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1201 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 829 |
| IRS990/PrincipalOfficerNm | 0 | ANGELA CAMPBELL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 310483 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10 |
| IRS990/PYOtherExpensesAmt | 0 | 67623 |
| IRS990/PYOtherRevenueAmt | 0 | 23547 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 114981 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 151436 |
| IRS990/PYTotalExpensesAmt | 0 | 219059 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 334040 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -20947 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 35500 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 690 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 90203 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 90213 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 224564 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 301762 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 159105 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 164243 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 115695 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 965369 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 10 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 38 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 680 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 468 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 1148 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99880 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99860 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 965369 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 224564 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 301762 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 159105 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 164243 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 115695 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 965369 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 966555 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1516 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 4628 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 6144 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 10761 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 733 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 11494 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THERE ARE NO UNCERTAIN TAX POSITIONS EXISTING AT JUNE 30, 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | PART XII LINE 2D OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENTS COSTS PART XIII LINE 2D OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENTS COSTS |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XIII OTHER SUPPLEMENTAL INFORMATION |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 12277 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER. IT IS SIGNED BY THE BOARD TREASURER, REPRESENTING THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE EXECUTIVE DIRECTOR REVIEWS ANY TRANSACTIONS REGARDING BOARD, STAFF, AND VOLUNTEERS THAT MIGHT BE CONSIDERED A CONFLICT OF INTEREST. IF THERE IS ANY QUESTIONS, THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE ISSUE AND MAKES A DETERMINATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE EXECUTIVE COMMITTEE COMPLETES A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. ONCE AN ACCEPTABLE PERFORMANCE IS DETERMINED THE COMPENSATION IS REVIEWED. ALL SALARIES ARE COMPARED WITH THE MONTANA NONPROFIT ASSOCIATION NONPROFIT WAGE AND BENEFIT SURVEY REPORT FOR SIMILAR POSITIONS IN BUDGET SIZE AND MISSION FOCUS. THE EXECUTIVE COMMITTEE CONSIDERS A COST OF LIVING INCREASE WHICH IS SUBMITTED TO AND APPROVED BY THE FULL BOARD OF DIRECTORS. FOR OTHER EMPLOYEES, THE EXECUTIVE DIRECTOR COMPLETES A PERFORMANCE REVIEW AND RECOMMENDS CHANGES IN COMPENSATION TO THE EXECUTIVE COMMITTEE AND ULTIMATELY TO THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL GOVERNING DOCUMENTS, POLICIES, FINANCIAL REPORTS AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE COMPANY HEADQUARTER OFFICE LOCATED AT 1201 GRAND AVENUE, SUITE #5, BILLINGS, MONTANA. THE STATEMENT OF FINANCIAL POSITION IS PRINTED IN CASA ANNUAL REPORT WHICH IS DISTRIBUTED TO OVER 1,500 INDIVIDUALS, FOUNDATIONS, BUSINESSES,AND INTERESTED PARTIES ON THE ORGANIZATION MAILING LISTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS REQUIRED A FORMAL THREE YEAR REVIEW ENGAGEMENT LETTER CONTRACT FIXING THE ANNUAL COST OF THE REVIEWED FINANCIAL STATEMENTS AND PERFORMS OVERSIGHT OVER THE ENGAGEMENT. IN ADDITION, THE AUDITOR IS REQUIRED TO FORMALLY PRESENT THE FINANCIAL STATEMENT AND ANY FINDINGS TO THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990 PART XI LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 48068 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 47081 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 218128 |
| IRS990/TotalAssetsEOYAmt | 0 | 195816 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 218128 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 195816 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 244790 |
| IRS990/TotalEmployeeCnt | 0 | 11 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 16113 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 27177 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 234237 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 277527 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 11903 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 10538 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 11903 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 10538 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 206225 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 185278 |
| IRS990/TotalOtherCompensationAmt | 0 | 2803 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 234237 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 47723 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 11100 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 690 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 256580 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 99 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 218128 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 195816 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/FundraisingAmt | 0 | 38 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 7189 |
| IRS990/TravelGrp/TotalAmt | 0 | 7227 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $195,816
- Liabilities
- $10,538
- Net assets
- $185,278
- Revenue
- $256,580
- Expenses
- $277,527
- Net income
- -$20,947