Civic Intelligence

Disciple the Nations Inc

EIN 62-1833289 • 501(c)3 • Bigfork, MT

Profile

To provide spiritual ministry and aid

PO Box 2812Bigfork, MT 59911

www.disciplenations.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2016

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

1st percentile

-2129%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

97th percentile

$274,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 1552.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

2nd percentile

-83%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$0

Down $474,394 (-100%) from 2015

Liabilities

Down

$0

Down $98,583 (-100%) from 2015

Net Assets

Down

$0

Down $375,811 (-100%) from 2015

Revenue

Down

$17,649

Down $84,580 (-83%) from 2015

Expenses

Up

$393,460

Up $261,016 (+197%) from 2015

Net Income

Down

-$375,811

Down $345,596 (-1144%) from 2015

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $689,635Liabilities 2011: $0Net Assets 2011: $689,6352011Assets 2012: $632,486Liabilities 2012: $37,739Net Assets 2012: $594,7472012Assets 2013: $601,630Liabilities 2013: $38,568Net Assets 2013: $563,0622013Assets 2014: $504,609Liabilities 2014: $98,583Net Assets 2014: $406,0262014Assets 2015: $474,394Liabilities 2015: $98,583Net Assets 2015: $375,8112015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2016

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200K-$400KExpenses 2011: $235,6282011Expenses 2012: $113,4682012Revenue 2013: $169,203Expenses 2013: $200,888Net Income 2013: -$31,6852013Revenue 2014: $92,767Expenses 2014: $203,394Net Income 2014: -$110,6272014Revenue 2015: $102,229Expenses 2015: $132,444Net Income 2015: -$30,2152015Revenue 2016: $17,649Expenses 2016: $393,460Net Income 2016: -$375,8112016

Highlighted filing

2016

Revenue$17,649
Expenses$393,460
Net Income-$375,811

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 30, 2017
Return Version
2016v3.0
Gross Receipts
$525,992
Mission and Program Overview

Mission

To provide spiritual ministry and aid

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$473,867$0▼ $473,867
Rtn Earn Endowment Incm Other Fnds$375,811$0▼ $375,811
Loans From Officers Directors$98,583$0▼ $98,583
Cash and Non-Interest-Bearing Accounts$527$0▼ $527
Savings and Temporary Cash Investments-$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-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$474,394$0▼ $474,394
Other Assets Total-$0-
Liabilities
Total Liabilities$98,583$0▼ $98,583
Net Assets / Fund Balance
Total Net Assets Fund Balance$375,811$0▼ $375,811
Total Liabilities and Net Assets / Fund Balance$474,394$0▼ $474,394
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tim MillerPresidentFT$274,000$274,000

Board Members and Trustees

NameTitle
Cecilia MillerVice-president
Jerry CherryDirector
Daniel CarrawySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,992
Program Service Revenue
$0
Investment Income
$11,657
Other Revenue
$0
All Other Contributions
$5,992
Change in Net Assets
$-375,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$274,000
Grants and Similar Amounts Paid$98,820
Other Expenses$20,640
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$274,000--$274,000
Foreign Grants$98,820--$98,820
Fees for Services Accounting-$8,640-$8,640
Information Technology$414--$414
Insurance-$151-$151
Other Expenses$79--$79
All Other Expenses$35--$35
Total Functional Expenses$384,669$8,791$0$393,460
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
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$98,583$0▼ $98,583
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
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 A, Line 2

Tim and cecilia miller are husband and wife

Form 990, Part VI, Section B, Line 11B

The 990 will be reviewed after filing as there is not sufficient time for all members of the board to review it before the deadline to file.

Form 990, Part VI, Section C, Line 19

All governing documents are available upon request

Form 990, Page 9, Part VIII, Lines 7A-7D

In 2015, gross income from sale of assets was properly recorded and reported. However, the cost basis of these assets was not included in the calcuation of the net gain in 2015. The total gain taken in 2015 was $15,435. Total gain should have been $7,725, for a difference of $7,710. The difference was entered as a 2016 sale with $0 proceeds and $7,710 basis ($26,025 cost less $18,315 accumulated depreciation) to reduce the 2015 gain.

Filing and Contact Details

Filer

Filer Name
Disciple the Nations Inc
EIN
62-1833289
Phone
2708390649
Address
PO BOX 2812, BIGFORK, MT 59911

Signing Officer

Name
Tim Miller
Title
Executive Director
Phone
2708390649
Signed
2017-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Miller
Formed
2002
Legal Domicile
Mt
Voting Board Members
4
Independent Board Members
2
Employees
1
Volunteers
0

Preparer

Firm
Junkermierclarkcampanellastevenspc
Address
PO BOX 9047, KALISPELL, MT 59904
Preparer
Robert J Heffernan
Phone
4067553681
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TIM MILLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0274000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BOARD MET TO DETERMINE AND DRAFT A SEVERANCE PACKAGE FOR TIMOTHY MILLER, PRESIDENT OF THE ORGANIZATION, TO COMPENSATE MR. MILLER FOR HIS YEARS OF SERVICE AND FINANCIAL AID TO THE ORGANIZATION. THE SEVERANCE PACKAGE WAS APPROVED UNANIMOUSLY BY THE BOARD.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT OF THE ORGANIZATION, TIMOTHY MILLER, RECEIVED A SEVERANCE PACKAGE UPON THE TERMINATION OF BUSINESS IN THE AMOUNT OF $274,000. THE AMOUNT OF THE PACKAGE WAS DETERMINED BASED ON YEARS OF SERVICE TO THE ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO KEEP ORGANIZATION FUNDED FOR EXEMPT PURPOSE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt049303
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0TIM MILLER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0REAL ESTATE ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1LIVESTOCK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc22010 TUNDRA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3SCRAPPED OFFICE EQUIPMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0OUTDOOR LIFE MINISTRIES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02016-01-11
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12016-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22016-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32016-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0520000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt13500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt217000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3) - CHURCH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0SALE PRICE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1SALE PRICE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2COMPARABLE SALE PRICE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3RETAIL VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0JOSEPH AND LISA NAVONE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt013756 CRYSTAL CREEK LANE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt11300 HAAGLUND DRIVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0BIGFORK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1MISSOULA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0MT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1MT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd059911
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd159802
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd01
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: TIMOTHY MILLER
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: TIMOTHY MILLER SERVED AS ORGANIZATION'S PRESIDENT. UPON LIQUIDATION, MR. MILLER RECEIVED A SEVERANCE PACKAGE IN RECOGNITION OF HIS 15 YEARS OF SERVICE IN THE AMOUNT OF $274,000.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TIM AND CECILIA MILLER ARE HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 WILL BE REVIEWED AFTER FILING AS THERE IS NOT SUFFICIENT TIME FOR ALL MEMBERS OF THE BOARD TO REVIEW IT BEFORE THE DEADLINE TO FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN 2015, GROSS INCOME FROM SALE OF ASSETS WAS PROPERLY RECORDED AND REPORTED. HOWEVER, THE COST BASIS OF THESE ASSETS WAS NOT INCLUDED IN THE CALCUATION OF THE NET GAIN IN 2015. THE TOTAL GAIN TAKEN IN 2015 WAS $15,435. TOTAL GAIN SHOULD HAVE BEEN $7,725, FOR A DIFFERENCE OF $7,710. THE DIFFERENCE WAS ENTERED AS A 2016 SALE WITH $0 PROCEEDS AND $7,710 BASIS ($26,025 COST LESS $18,315 ACCUMULATED DEPRECIATION) TO REDUCE THE 2015 GAIN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 9, PART VIII, LINES 7A-7D
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0474394
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0474394
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt05992
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08791
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0384669
IRS990/TotalFunctionalExpensesGrp/TotalAmt0393460
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt098583
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt098583
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0375811

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