Civic Intelligence

Great Burn Study Group DBA Great Burn Conservation Alliance

990 • Fiscal year 2017 • EIN 55-0790103

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 07, 2018

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

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

64th percentile

0.01x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

24th percentile

-9.4%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$51,600

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 23.2% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$92,137

Down $20,988 (-19%) from 2016

Net Assets

Down

$89,846

Down $20,974 (-19%) from 2016

Liabilities

Down

$2,291

Down $14 (-0.6%) from 2016

Revenue

Up

$222,274

Up $21,953 (+11%) from 2016

Expenses

Up

$243,248

Up $28,844 (+13%) from 2016

Net Income

Down

-$20,974

Down $6,891 (-49%) from 2016

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

2017

Assets$92,137
Liabilities$2,291
Net Assets$89,846

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

2017

Revenue$222,274
Expenses$243,248
Net Income-$20,974
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 7, 2018
Return Version
2017v2.2
Gross Receipts
$222,274
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
Savings and Temporary Cash Investments$28,773$52,352▲ $23,579
Cash and Non-Interest-Bearing Accounts$70,134$25,567▼ $44,567
Land, Buildings, and Equipment, Net$14,218$14,218→ $0
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$113,125$92,137▼ $20,988
Other Assets Total-$0-
Liabilities
Other Liabilities$2,305$2,291▼ $14
Total Liabilities$2,305$2,291▼ $14
Net Assets / Fund Balance
Temporarily Rstr Net Assets$110,820$89,846▼ $20,974
Total Net Assets Fund Balance$110,820$89,846▼ $20,974
Total Liabilities and Net Assets / Fund Balance$113,125$92,137▼ $20,988

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$51,600$51,600

Board Members and Trustees

NameTitle
Zack PorterPresident
Drew LefebvreVice President
Larry JakubDirector
Mike OliverDirector
Peter MetcalfDirector
Sharon SweeneyDirector
Tom RoyDirector
Wes SwafferDirector
Tom KerrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$96,482
Program Service Revenue
$125,788
Investment Income
$4
Other Revenue
$0
All Other Contributions
$96,482
Change in Net Assets
$-20,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$159,846
Other Expenses$83,402
Total Fundraising Expense$11,272
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,142$4,445-$95,587
Current Officers, Directors, Trustees, and Key Employees$39,020$12,580-$51,600
Payroll Taxes$9,952$2,707-$12,659
Other Expenses$3,018$7,306$11,119$10,324
Travel$3,127$2,922-$6,049
Office Expenses$1,433$3,788-$5,221
Fees for Services Accounting$818$3,588-$4,406
Insurance$1,128$1,061-$2,189
Occupancy-$1,522-$1,522
All Other Expenses$320$190$153$663
Total Functional Expenses$190,517$41,459$11,272$243,248
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$2,291
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
Yes
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 $46,440 in 2016 to $51,600 in 2017 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. No changes have been made subsequently.

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
Zack Porter
Title
President
Signed
2018-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zack Porter
Formed
2002
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
14
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/OtherLiabilitiesGrp/EOYAmt02291
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04445
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt091142
IRS990/OtherSalariesAndWagesGrp/TotalAmt095587
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02707
IRS990/PayrollTaxesGrp/ProgramServicesAmt09952
IRS990/PayrollTaxesGrp/TotalAmt012659
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ZACK PORTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/Desc0PROFESSIONAL SERVICES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0125788
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0125788
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0119623
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt071979
IRS990/PYProgramServiceRevenueAmt080689
IRS990/PYRevenuesLessExpensesAmt0-14083
IRS990/PYSalariesCompEmpBnftPaidAmt0142425
IRS990/PYTotalExpensesAmt0214404
IRS990/PYTotalRevenueAmt0200321
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-20974
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0125788
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028773
IRS990/SavingsAndTempCashInvstGrp/EOYAmt052352
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0215365
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0118423
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0144161
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0165110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0175780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0818839
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt035
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0818839
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0215365
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0118423
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0144161
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0165110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0175780
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0818839
IRS990ScheduleA/TotalSupportAmt0818874
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt013368
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013368
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0850
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02291
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CASH BASIS PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014218
IRS990ScheduleD/TotalLiabilityAmt02291
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 $46,440 IN 2016 TO $51,600 IN 2017 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. NO CHANGES HAVE BEEN MADE SUBSEQUENTLY.
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/BOYAmt0110820
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt089846
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0113125
IRS990/TotalAssetsEOYAmt092137
IRS990/TotalAssetsGrp/BOYAmt0113125
IRS990/TotalAssetsGrp/EOYAmt092137
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt096482
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011272
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041459
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0190517
IRS990/TotalFunctionalExpensesGrp/TotalAmt0243248
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02305
IRS990/TotalLiabilitiesEOYAmt02291
IRS990/TotalLiabilitiesGrp/BOYAmt02305
IRS990/TotalLiabilitiesGrp/EOYAmt02291
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0110820
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt089846
IRS990/TotalProgramServiceExpensesAmt0190517
IRS990/TotalProgramServiceRevenueAmt0125788
IRS990/TotalReportableCompFromOrgAmt051600
IRS990/TotalRevenueGrp/ExclusionAmt0125788
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0222274
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0113125
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt092137

Document Assets

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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
2017Detailed filing. Detailed filing data is available for this year.$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
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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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