Civic Intelligence

Custer County Community Health Center Inc

990 • Fiscal year 2017 • EIN 76-0728527

Jul 01, 2016 to Jun 30, 2017 • Filed on May 06, 2018

210 S Winchester 3rd Floor VAMiles City, MT 59301

(406) 874-8700

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.34x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

72nd percentile

15%

Higher net margin than 72% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

66th percentile

$93,707

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

92nd percentile

60%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

57th percentile

7.5%

Faster revenue growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$521,248

Up $195,602 (+60%) from 2016

Net Assets

Up

$341,662

Up $345,289 (+9520%) from 2016

Liabilities

Down

$179,586

Down $149,687 (-45%) from 2016

Revenue

Up

$2,379,849

Up $166,214 (+7.5%) from 2016

Expenses

Down

$2,034,560

Down $464,155 (-19%) from 2016

Net Income

Up

$345,289

Up $630,369 (+221%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $267,787Liabilities 2011: $74,847Net Assets 2011: $192,9402011Assets 2012: $261,228Liabilities 2012: $50,261Net Assets 2012: $210,9672012Assets 2013: $191,821Liabilities 2013: $39,069Net Assets 2013: $152,7522013Assets 2014: $201,981Liabilities 2014: $86,334Net Assets 2014: $115,6472014Assets 2015: $339,267Liabilities 2015: $179,349Net Assets 2015: $159,9182015Assets 2016: $325,646Liabilities 2016: $329,273Net Assets 2016: -$3,6272016Assets 2017: $521,248Liabilities 2017: $179,586Net Assets 2017: $341,6622017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2017

Assets$521,248
Liabilities$179,586
Net Assets$341,662

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $931,7662011Expenses 2012: $837,1382012Revenue 2013: $858,502Expenses 2013: $916,717Net Income 2013: -$58,2152013Revenue 2014: $1,440,364Expenses 2014: $1,477,469Net Income 2014: -$37,1052014Revenue 2015: $2,526,537Expenses 2015: $2,482,266Net Income 2015: $44,2712015Revenue 2016: $2,213,635Expenses 2016: $2,498,715Net Income 2016: -$285,0802016Revenue 2017: $2,379,849Expenses 2017: $2,034,560Net Income 2017: $345,2892017Revenue 2018: $1,534,783Expenses 2018: $1,292,718Net Income 2018: $242,0652018

Highlighted filing

2017

Revenue$2,379,849
Expenses$2,034,560
Net Income$345,289
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 6, 2018
Return Version
2016v3.0
Gross Receipts
$2,390,335
Mission and Program Overview

Mission

To provide quality healthcare to all regardless of ability to pay.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$58,069$316,733▲ $258,664
Pledges and Grants Receivable$80,868$114,453▲ $33,585
Accounts Receivable$102,096$40,636▼ $61,460
Land, Buildings, and Equipment, Net$68,622$33,934▼ $34,688
Prepaid Expenses and Deferred Charges$7,433$10,278▲ $2,845
Inventories for Sale or Use$8,558$5,214▼ $3,344
Total Assets$325,646$521,248▲ $195,602
Liabilities
Accounts Payable and Accrued Expenses$305,530$144,944▼ $160,586
Deferred Revenue-$34,642-
Other Liabilities$23,743$0▼ $23,743
Total Liabilities$329,273$179,586▼ $149,687
Net Assets / Fund Balance
Unrestricted Net Assets$-60,112$289,687▲ $349,799
Temporarily Rstr Net Assets$56,485$51,975▼ $4,510
Total Net Assets Fund Balance$-3,627$341,662▲ $345,289
Total Liabilities and Net Assets / Fund Balance$325,646$521,248▲ $195,602

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,056$134,601$162,657
Leasehold Improvements$5,878$7,190$13,068
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kent DoughtyCEOFT$85,145$8,562$93,707
Wendy RichardsFinance DirectorFT$80,134$8,562$88,696
Peggy StanleyCFOFT$27,040-$27,040

Board Members and Trustees

NameTitle
Martin ThoneChairman
Jim AltenhofenVice Chairman
Chase YergerDirector
Jason Stroufdirector
Karla Lund-Elderdirector
Keith Campbelldirector
Marvin Quinlandirector
Shannon Hutchinsondirector
Karen CremerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,627,976
Program Service Revenue
$755,357
Investment Income
$-3,484
Other Revenue
$0
All Other Contributions
$34,346
Change in Net Assets
$345,289

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,383,335
Revenue Not Reported on Financial Statements
$-3,486
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-3,486
Total Revenue per Audited Statements
$2,383,335
Total Revenue per Form 990
$2,379,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,337,449
Other Expenses$697,111
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$935,548$1,255-$936,803
Current Officers, Directors, Trustees, and Key Employees-$207,984-$207,984
Fees for Services Other$120,670$13,216-$133,886
Occupancy$98,000$6,186-$104,186
Payroll Taxes$76,240$23,316-$99,556
Other Employee Benefits$90,358$2,748-$93,106
Office Expenses$41,202$11,934-$53,136
Information Technology$32,717$5,233-$37,950
All Other Expenses$21,394$9,289-$30,683
Fees for Services Accounting-$30,104-$30,104
Insurance$21,471$7,321-$28,792
Conferences and Meetings$18,436$6,888-$25,324
Travel$11,527$6,392-$17,919
Depreciation Depletion$5,846$9,955-$15,801
Other Expenses$2,200$11,100-$13,300
Advertising$7,963$3,308-$11,271
Fees for Services Legal-$6,007-$6,007
Interest$1,724$734-$2,458
Total Functional Expenses$1,637,602$396,958$0$2,034,560

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,038,046
Expenses per Audited Statements$2,034,560
Total Expenses per Form 990$2,034,560
Expenses Not Reported on Form 990$3,486
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 11B

The Form 990 is reviewed by the CEO and presented to the board of directors before final approval and electronic submission to the Internal Revenue Service.

Form 990, Part VI, Section B, line 12C

Directors are required to sign a conflict of interest statement annually. They are asked to inform the board of directors of any conflicts should they occur during the year.

Form 990, Part VI, Section B, line 15

The board of directors use the FQHC Champsonline.org to get salary averages for all positions. The board determines and approves compensation based on this information as well as other factors.

Form 990, Part VI, Section C, line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Custer County Community Health
EIN
76-0728527
Phone
4068748700
Address
210 S Winchester 3rd Floor VA, Miles City, MT 59301
Doing Business As
OneHealth

Signing Officer

Name
Kent Doughty
Title
CEO
Phone
4068748700
Signed
2018-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kent Doughty
Formed
2003
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
28
Volunteers
0

Preparer

Firm
Wipfli LLP
Address
101 East Front Street 301, Missoula, MT 59802
Preparer
Wayne R Hiett CPA
Phone
4067281800
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The executive director reviews the financial statements and presents to the board of directors with the accounting firm. The board of directors approve the financial statements.

Financial Statement Notes

Part X, Line 2:

The Organization is a tax-exempt corporation as described in Section 501(c)(3) of the Internal Revenue Code (the "Code") and is exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. The Organization is also exempt from state taxes on related income pursuant to similar State of Montana tax laws.

Part XI, Line 4B - Other Adjustments:

Loss on disposal of property and equipment -3,486.

Part XII, Line 2D - Other Adjustments:

Loss on disposal of property and equipment 3,486.

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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/OtherExpensesGrp/ManagementAndGeneralAmt29138
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt311100
IRS990/OtherExpensesGrp/ProgramServicesAmt0138338
IRS990/OtherExpensesGrp/ProgramServicesAmt14963
IRS990/OtherExpensesGrp/ProgramServicesAmt29005
IRS990/OtherExpensesGrp/ProgramServicesAmt32200
IRS990/OtherExpensesGrp/TotalAmt0145609
IRS990/OtherExpensesGrp/TotalAmt122542
IRS990/OtherExpensesGrp/TotalAmt218143
IRS990/OtherExpensesGrp/TotalAmt313300
IRS990/OtherLiabilitiesGrp/BOYAmt023743
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01255
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0935548
IRS990/OtherSalariesAndWagesGrp/TotalAmt0936803
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023316
IRS990/PayrollTaxesGrp/ProgramServicesAmt076240
IRS990/PayrollTaxesGrp/TotalAmt099556
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt080868
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0114453
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07433
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010278
IRS990/PrincipalOfficerNm0Kent Doughty
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621400
IRS990/ProgramServiceRevenueGrp/BusinessCd1621400
IRS990/ProgramServiceRevenueGrp/BusinessCd2621400
IRS990/ProgramServiceRevenueGrp/Desc0Patient Services
IRS990/ProgramServiceRevenueGrp/Desc1Other Operating Income
IRS990/ProgramServiceRevenueGrp/Desc2340B Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0499239
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1210401
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt245717
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0499239
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1210401
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt245717
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01214776
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-42703
IRS990/PYOtherExpensesAmt0806846
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01041562
IRS990/PYRevenuesLessExpensesAmt0-285080
IRS990/PYSalariesCompEmpBnftPaidAmt01691869
IRS990/PYTotalExpensesAmt02498715
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02213635
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0345289
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0755357
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01627976
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01273528
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01575786
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0864499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0628235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05970024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt028
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0164
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0226
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02807372
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt05970024
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01627976
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01273528
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01575786
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0864499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0628235
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05970024
IRS990ScheduleA/TotalSupportAmt05970250
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt028056
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0134601
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0162657
IRS990ScheduleD/ExpensesNotReportedAmt03486
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02034560
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05878
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07190
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013068
IRS990ScheduleD/OtherExpensesIncludedAmt03486
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-3486
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-3486
IRS990ScheduleD/RevenueSubtotalAmt02383335
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is a tax-exempt corporation as described in Section 501(c)(3) of the Internal Revenue Code (the "Code") and is exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. The Organization is also exempt from state taxes on related income pursuant to similar State of Montana tax laws.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Loss on disposal of property and equipment -3,486.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Loss on disposal of property and equipment 3,486.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt033934
IRS990ScheduleD/TotalExpensesPerForm990Amt02034560
IRS990ScheduleD/TotalRevenuePerForm990Amt02379849
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02383335
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02038046
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the CEO and presented to the board of directors before final approval and electronic submission to the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Directors are required to sign a conflict of interest statement annually. They are asked to inform the board of directors of any conflicts should they occur during the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board of directors use the FQHC Champsonline.org to get salary averages for all positions. The board determines and approves compensation based on this information as well as other factors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The executive director reviews the financial statements and presents to the board of directors with the accounting firm. The board of directors approve the financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00

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