Civic Intelligence

Arlee Community Development Corporation

EIN 77-0591042 • 501(c)3 • Arlee, MT

Profile

The arlee community development corporation (arlee cdc) will assist and foster the planning and development of projects deemed to be beneficial socially, physically, economically, and culturally to the public interest of the arlee-jocko valley community.

PO Box 452Arlee, MT 59821

www.arleecdc.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.40x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$84,605

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 18.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

-6.9%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$398,103

Up $42,846 (+12%) from 2023

Liabilities

Down

$157,397

Down $7,226 (-4.4%) from 2023

Net Assets

Up

$240,706

Up $50,072 (+26%) from 2023

Revenue

Down

$454,349

Down $33,824 (-6.9%) from 2023

Expenses

Down

$404,277

Down $35,856 (-8.1%) from 2023

Net Income

Up

$50,072

Up $2,032 (+4.2%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $52,525Liabilities 2011: $1,7442011Assets 2013: $28,000Liabilities 2013: $2962013Assets 2014: $28,547Liabilities 2014: $02014Assets 2015: $108Liabilities 2015: $02015Assets 2016: $10,291Liabilities 2016: $02016Assets 2019: $44,970Liabilities 2019: $02019Assets 2020: $351,940Liabilities 2020: $0Net Assets 2020: $351,9402020Assets 2021: $520,370Liabilities 2021: $177,092Net Assets 2021: $343,2782021Assets 2022: $316,775Liabilities 2022: $174,181Net Assets 2022: $142,5942022Assets 2023: $355,257Liabilities 2023: $164,623Net Assets 2023: $190,6342023Assets 2024: $398,103Liabilities 2024: $157,397Net Assets 2024: $240,7062024

Highlighted filing

2024

Assets$398,103
Liabilities$157,397
Net Assets$240,706

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $126,469Expenses 2011: $88,598Net Income 2011: $37,8712011Revenue 2013: $56,176Expenses 2013: $40,153Net Income 2013: $16,0232013Revenue 2014: $131,807Expenses 2014: $130,964Net Income 2014: $8432014Revenue 2015: $55,164Expenses 2015: $83,603Net Income 2015: -$28,4392015Revenue 2016: $34,210Expenses 2016: $24,027Net Income 2016: $10,1832016Revenue 2019: $61,479Expenses 2019: $28,805Net Income 2019: $32,6742019Revenue 2020: $643,139Expenses 2020: $336,169Net Income 2020: $306,9702020Revenue 2021: $282,803Expenses 2021: $291,465Net Income 2021: -$8,6622021Revenue 2022: $195,906Expenses 2022: $396,590Net Income 2022: -$200,6842022Revenue 2023: $488,173Expenses 2023: $440,133Net Income 2023: $48,0402023Revenue 2024: $454,349Expenses 2024: $404,277Net Income 2024: $50,0722024

Highlighted filing

2024

Revenue$454,349
Expenses$404,277
Net Income$50,072

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$454,349
Mission and Program Overview

Mission

The arlee community development corporation (arlee cdc) will assist and foster the planning and development of projects deemed to be beneficial socially, physically, economically, and culturally to the public interest of the arlee-jocko valley community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$267,834$257,838▼ $9,996
Cash and Non-Interest-Bearing Accounts$74,182$95,585▲ $21,403
Inventories for Sale or Use$8,200$8,200→ $0
Savings and Temporary Cash Investments$5,041$480▼ $4,561
Total Assets$355,257$398,103▲ $42,846
Other Assets Total$0$36,000▲ $36,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$160,945$151,353▼ $9,592
Accounts Payable and Accrued Expenses$3,678$6,044▲ $2,366
Total Liabilities$164,623$157,397▼ $7,226
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$190,634$240,706▲ $50,072
Total Net Assets Fund Balance$190,634$240,706▲ $50,072
Total Liabilities and Net Assets / Fund Balance$355,257$398,103▲ $42,846

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$211,199$17,601$228,800
Land$31,200-$31,200
Equipment$15,439$14,355$29,794
Other Assets Org$36,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth M HirschExecutive DirectorFT$84,605$84,605

Board Members and Trustees

NameTitle
Cheryl VanderburgPresident
Merrill BradshawVice President
Lawna BurlandDirector
Mary StranahanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$439,065
Program Service Revenue
$15,283
Investment Income
$1
Other Revenue
$0
All Other Contributions
$439,065
Change in Net Assets
$50,072

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory347$49,883Fair Market Value
Works of Art15$36,000Fair Market Value
Total Noncash Contributions362$85,883-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$237,020
Salaries, Compensation, and Employee Benefits$167,257
Total Fundraising Expense$53,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,151$21,151$42,303$84,605
Fees for Services Other$65,411$12,265$4,088$81,764
Other Salaries and Wages$66,715--$66,715
Payroll Taxes$4,477$3,731$6,716$14,924
Occupancy$11,757$2,075-$13,832
Depreciation Depletion$8,497$1,499-$9,996
Interest$6,297$1,574-$7,871
Insurance$5,145$1,286-$6,431
All Other Expenses$2,982$805-$3,787
Other Expenses$1,736$1,736-$3,472
Office Expenses-$2,612$290$2,902
Information Technology-$1,619-$1,619
Travel-$1,233-$1,233
Other Employee Benefits$253$253$507$1,013
Advertising$237$238-$475
Conferences and Meetings-$385-$385
Total Functional Expenses$297,911$52,462$53,904$404,277
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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, Section A, Line 6

An individual may become a member of the organization for a small annual fee.

Form 990, Part VI, Section A, Line 7A

Board members are elected by majority each year at the organization's annual meeting by organization members.

Form 990, Part VI, Section A, Line 8B

The organziation does not have subcommittees of the board, therefore this is not applicable.

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

The organization has hired an accounting firm to prepare the tax return. The board and staff review the return before filing.

Form 990, Part VI, Section B, Line 15A

The executive director's compensation is reviewed and approved annually by the board of directors. The board considers compensation of other similar organizations in the local area in addition to the work plan for the executive director in the coming year.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public at board meetings and upon request.

Filing and Contact Details

Filer

Filer Name
Arlee Community Development Corporation
EIN
77-0591042
Phone
4067265550
Address
PO BOX 452, ARLEE, MT 59821

Signing Officer

Name
Marie Hirsch
Title
Executive Director
Phone
4067265550
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marie Hirsch
Formed
2002
Legal Domicile
Mt
Voting Board Members
4
Independent Board Members
4
Employees
12
Volunteers
199

Preparer

Firm
Junkermierclarkcampanellastevens Pc
Address
321 W BROADWAY 4TH FLOOR, MISSOULA, MT 59802
Preparer
Drew Rieker Cpaabv
Phone
4065494148
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Outside contracted services - other: program service expenses 65,411. Management and general expenses 12,265. Fundraising expenses 4,088. Total expenses 81,764.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0194047
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0269057
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0641756
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01979825
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0156
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0234
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0416
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt074296
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04776
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0450
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0246
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05480
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90190
IRS990ScheduleA/PublicSupportPY170Pct00.89110
IRS990ScheduleA/PublicSupportTotal170Amt01790957
IRS990ScheduleA/SubstantialContributorsTotAmt0188868
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0439065
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0435900
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0194047
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0269057
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0641756
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01979825
IRS990ScheduleA/TotalSupportAmt01985721
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/BuildingsGrp/BookValueAmt0211199
IRS990ScheduleD/BuildingsGrp/DepreciationAmt017601
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0228800
IRS990ScheduleD/EquipmentGrp/BookValueAmt015439
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014355
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029794
IRS990ScheduleD/LandGrp/BookValueAmt031200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt031200
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt036000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DONATED ART
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0257838
IRS990ScheduleD/TotalBookValueOtherAssetsAmt036000
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt0347
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt049883
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990ScheduleM/WorksOfArtGrp/ContributionCnt015
IRS990ScheduleM/WorksOfArtGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/WorksOfArtGrp/NonCashCheckboxInd0X
IRS990ScheduleM/WorksOfArtGrp/NoncashContributionsRptF990Amt036000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN INDIVIDUAL MAY BECOME A MEMBER OF THE ORGANIZATION FOR A SMALL ANNUAL FEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ELECTED BY MAJORITY EACH YEAR AT THE ORGANIZATION'S ANNUAL MEETING BY ORGANIZATION MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANZIATION DOES NOT HAVE SUBCOMMITTEES OF THE BOARD, THEREFORE THIS IS NOT APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS HIRED AN ACCOUNTING FIRM TO PREPARE THE TAX RETURN. THE BOARD AND STAFF REVIEW THE RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. THE BOARD CONSIDERS COMPENSATION OF OTHER SIMILAR ORGANIZATIONS IN THE LOCAL AREA IN ADDITION TO THE WORK PLAN FOR THE EXECUTIVE DIRECTOR IN THE COMING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT BOARD MEETINGS AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OUTSIDE CONTRACTED SERVICES - OTHER: PROGRAM SERVICE EXPENSES 65,411. MANAGEMENT AND GENERAL EXPENSES 12,265. FUNDRAISING EXPENSES 4,088. TOTAL EXPENSES 81,764.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0355257
IRS990/TotalAssetsEOYAmt0398103
IRS990/TotalAssetsGrp/BOYAmt0355257
IRS990/TotalAssetsGrp/EOYAmt0398103
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0439065
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt053904
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052462
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0297911
IRS990/TotalFunctionalExpensesGrp/TotalAmt0404277
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0164623
IRS990/TotalLiabilitiesEOYAmt0157397
IRS990/TotalLiabilitiesGrp/BOYAmt0164623
IRS990/TotalLiabilitiesGrp/EOYAmt0157397
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0190634
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0240706
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0297911
IRS990/TotalProgramServiceRevenueAmt015283
IRS990/TotalReportableCompFromOrgAmt084605
IRS990/TotalRevenueGrp/ExclusionAmt01
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015283
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0454349
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0199
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0355257
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0398103
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01233
IRS990/TravelGrp/TotalAmt01233
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 452
IRS990/USAddress/CityNm0ARLEE
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059821
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.ARLEECDC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIE HIRSCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04067265550
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARLEE COMMUNITY DEVELOPMENT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0ARLE
ReturnHeader/Filer/EIN0770591042
ReturnHeader/Filer/PhoneNum04067265550

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