Civic Intelligence

Great Burn Study Group DBA Great Burn Conservation Alliance

990 • Fiscal year 2015 • EIN 55-0790103

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 15, 2016

1434 Jackson StMissoula, MT 59802

(406) 240-2809

Siviq Scores

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

Liabilities / Assets

65th percentile

0.02x

Higher debt load relative to assets than 65% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

49th percentile

2.9%

Higher net margin than 49% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$47,940

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

57th percentile

5.5%

Faster asset growth than 57% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

41st percentile

-4.6%

Faster revenue growth than 41% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$127,347

Up $6,652 (+5.5%) from 2014

Net Assets

Up

$124,903

Up $6,227 (+5.2%) from 2014

Liabilities

Up

$2,444

Up $425 (+21%) from 2014

Revenue

Down

$215,528

Down $10,301 (-4.6%) from 2014

Expenses

Down

$209,301

Down $12,315 (-5.6%) from 2014

Net Income

Up

$6,227

Up $2,014 (+48%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $35,842Liabilities 2011: $16,249Net Assets 2011: $19,5932011Assets 2012: $61,443Liabilities 2012: $6,678Net Assets 2012: $54,7652012Assets 2013: $117,035Liabilities 2013: $2,572Net Assets 2013: $114,4632013Assets 2014: $120,695Liabilities 2014: $2,019Net Assets 2014: $118,6762014Assets 2015: $127,347Liabilities 2015: $2,444Net Assets 2015: $124,9032015Assets 2016: $113,125Liabilities 2016: $2,305Net Assets 2016: $110,8202016Assets 2017: $92,137Liabilities 2017: $2,291Net Assets 2017: $89,8462017Assets 2018: $98,191Liabilities 2018: $1,750Net Assets 2018: $96,4412018Assets 2019: $37,964Liabilities 2019: $1,419Net Assets 2019: $36,5452019Assets 2020: $227,305Liabilities 2020: $114,312Net Assets 2020: $112,9932020Assets 2021: $216,804Liabilities 2021: $117,402Net Assets 2021: $99,4022021Assets 2022: $419,313Liabilities 2022: $121,354Net Assets 2022: $297,9592022Assets 2023: $458,552Liabilities 2023: $123,864Net Assets 2023: $334,6882023Assets 2024: $459,621Liabilities 2024: $126,702Net Assets 2024: $332,9192024

Highlighted filing

2015

Assets$127,347
Liabilities$2,444
Net Assets$124,903

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $197,930Expenses 2011: $250,220Net Income 2011: -$52,2902011Expenses 2012: $227,0822012Revenue 2013: $277,305Expenses 2013: $217,607Net Income 2013: $59,6982013Revenue 2014: $225,829Expenses 2014: $221,616Net Income 2014: $4,2132014Revenue 2015: $215,528Expenses 2015: $209,301Net Income 2015: $6,2272015Revenue 2016: $200,321Expenses 2016: $214,404Net Income 2016: -$14,0832016Revenue 2017: $222,274Expenses 2017: $243,248Net Income 2017: -$20,9742017Revenue 2018: $224,699Expenses 2018: $218,104Net Income 2018: $6,5952018Revenue 2019: $212,503Expenses 2019: $272,399Net Income 2019: -$59,8962019Revenue 2020: $321,726Expenses 2020: $245,278Net Income 2020: $76,4482020Revenue 2021: $276,519Expenses 2021: $290,110Net Income 2021: -$13,5912021Revenue 2022: $529,029Expenses 2022: $330,472Net Income 2022: $198,5572022Revenue 2023: $483,207Expenses 2023: $446,478Net Income 2023: $36,7292023Revenue 2024: $565,929Expenses 2024: $567,683Net Income 2024: -$1,7542024

Highlighted filing

2015

Revenue$215,528
Expenses$209,301
Net Income$6,227
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 15, 2016
Return Version
2015v2.0
Gross Receipts
$216,658
Mission and Program Overview

Mission

To study and protect the great burn area of 1910 in western montana and eastern idaho.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$43,341$78,186▲ $34,845
Savings and Temporary Cash Investments$62,006$34,943▼ $27,063
Land, Buildings, and Equipment, Net$15,348$14,218▼ $1,130
Accounts Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$120,695$127,347▲ $6,652
Other Assets Total-$0-
Liabilities
Other Liabilities$2,019$2,444▲ $425
Total Liabilities$2,019$2,444▲ $425
Net Assets / Fund Balance
Temporarily Rstr Net Assets$118,676$124,903▲ $6,227
Total Net Assets Fund Balance$118,676$124,903▲ $6,227
Total Liabilities and Net Assets / Fund Balance$120,695$127,347▲ $6,652

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,368-$13,368
Other Land Buildings$850-$850
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dale HarrisExecutive Director/officerFT$47,940$47,940

Board Members and Trustees

NameTitle
John HartPresident
Jennifer FerensteinDirector
Kate GeraniosDirector
Larry JakubDirector
Pat SweeneyDirector
Sharon SweeneyDirector
Tom RoyDirector
Zach PorterDirector
Geoff GilbertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$145,361
Program Service Revenue
$71,289
Investment Income
$-1,122
Other Revenue
$0
All Other Contributions
$145,361
Change in Net Assets
$6,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$146,263
Other Expenses$63,038
Total Fundraising Expense$8,799
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$79,090$4,363$1,538$84,991
Current Officers, Directors, Trustees, and Key Employees$37,750$10,190-$47,940
Payroll Taxes$11,597$1,735-$13,332
Travel$7,512$1,552-$9,064
Office Expenses$2,133$3,563$789$6,485
Other Expenses$2,815$1,921$6$4,736
Fees for Services Accounting$805$3,073-$3,878
All Other Expenses$991$2,650-$3,641
Insurance$2,228--$2,228
Occupancy-$1,200-$1,200
Total Functional Expenses$166,702$33,800$8,799$209,301
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cash Basis Payroll Liabilities$2,444
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Review and approval by the board of directors upon submission and review by individual board members.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Base executive director salary was established in 2002 by board action, and was changed from $51,600 in 2014 to $47,940 in 2015 pursuant to mutual agreement.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

During 2012, the board reviewed the compensation of the policy and field studies director. Pursuant to this review, the annual compensation was slightly reduced.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon written request at the address of record.

Filing and Contact Details

Filer

Filer Name
Great Burn Study Group
EIN
55-0790103
Phone
4062402809
Address
1434 JACKSON ST, MISSOULA, MT 59802

Signing Officer

Name
John Hart
Title
President
Signed
2016-06-15
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
13
Volunteers
15

Preparer

Firm
Allegany Consultinginc
Address
1001 E BROADWAY 2 PMB 221, MISSOULA, MT 59802-4970
Preparer
Norton Petrovich CPA
Phone
4062391773
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IRS990/OtherExpensesGrp/ProgramServicesAmt13786
IRS990/OtherExpensesGrp/ProgramServicesAmt27407
IRS990/OtherExpensesGrp/ProgramServicesAmt32815
IRS990/OtherExpensesGrp/TotalAmt013935
IRS990/OtherExpensesGrp/TotalAmt110252
IRS990/OtherExpensesGrp/TotalAmt27619
IRS990/OtherExpensesGrp/TotalAmt34736
IRS990/OtherLiabilitiesGrp/BOYAmt02019
IRS990/OtherLiabilitiesGrp/EOYAmt02444
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01538
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04363
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt079090
IRS990/OtherSalariesAndWagesGrp/TotalAmt084991
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01735
IRS990/PayrollTaxesGrp/ProgramServicesAmt011597
IRS990/PayrollTaxesGrp/TotalAmt013332
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/Desc0PROFESSIONAL SERVICES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt071289
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt071289
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0167916
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt07
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt071160
IRS990/PYProgramServiceRevenueAmt057906
IRS990/PYRevenuesLessExpensesAmt04213
IRS990/PYSalariesCompEmpBnftPaidAmt0150456
IRS990/PYTotalExpensesAmt0221616
IRS990/PYTotalRevenueAmt0225829
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt06227
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt071289
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt062006
IRS990/SavingsAndTempCashInvstGrp/EOYAmt034943
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0144161
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0165110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0175780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0180420
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0144207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0809678
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt054
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01100
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01100
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99860
IRS990ScheduleA/PublicSupportPY170Pct00.99500
IRS990ScheduleA/PublicSupportTotal170Amt0809678
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0144161
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0165110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0175780
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0180420
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0144207
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0809678
IRS990ScheduleA/TotalSupportAmt0810832
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/EquipmentGrp/BookValueAmt013368
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013368
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0850
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02444
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CASH BASIS PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014218
IRS990ScheduleD/TotalLiabilityAmt02444
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS UPON SUBMISSION AND REVIEW BY INDIVIDUAL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BASE EXECUTIVE DIRECTOR SALARY WAS ESTABLISHED IN 2002 BY BOARD ACTION, AND WAS CHANGED FROM $51,600 IN 2014 TO $47,940 IN 2015 PURSUANT TO MUTUAL AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DURING 2012, THE BOARD REVIEWED THE COMPENSATION OF THE POLICY AND FIELD STUDIES DIRECTOR. PURSUANT TO THIS REVIEW, THE ANNUAL COMPENSATION WAS SLIGHTLY REDUCED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON WRITTEN REQUEST AT THE ADDRESS OF RECORD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0118676
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0124903
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0120695
IRS990/TotalAssetsEOYAmt0127347
IRS990/TotalAssetsGrp/BOYAmt0120695
IRS990/TotalAssetsGrp/EOYAmt0127347
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0145361
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08799
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033800
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0166702
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209301

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.60$1.27$3.33$5.66$5.68$0.02
2023Summary only. Only limited summary data is available for this year.$4.59$1.24$3.35$4.83$4.46$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$1.21$2.98$5.29$3.30$1.99
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$1.17$0.99$2.77$2.90$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$1.14$1.13$3.22$2.45$0.76
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.01$0.37$2.13$2.72$0.60
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.02$0.96$2.25$2.18$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.02$0.90$2.22$2.43$0.21
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.02$1.11$2.00$2.14$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.27$0.02$1.25$2.16$2.09$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.21$0.02$1.19$2.26$2.22$0.04
2013Summary only. Only limited summary data is available for this year.$1.17$0.03$1.14$2.77$2.18$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.07$0.55$2.27
2011Summary only. Only limited summary data is available for this year.$0.36$0.16$0.20$1.98$2.50$0.52
Peer Organizations

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