Civic Intelligence

Absarokee Water & Sewer District

990 • Fiscal year 2014 • EIN 81-0247359

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 14, 2015

Organization ProfileN/A
PO Box 365Absarokee, MT 59001

(406) 328-4748

Siviq Scores

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

Liabilities / Assets

56th percentile

0.13x

Higher debt load relative to assets than 56% of similar nonprofits.

2014 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

58th percentile

0.54x

Higher debt load relative to revenue than 58% of similar nonprofits.

2014 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2014

Net Margin

37th percentile

-1.7%

Higher net margin than 37% of similar nonprofits.

2014 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2014

Asset Growth

7th percentile

-9.0%

Faster asset growth than 7% of similar nonprofits.

2014 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

-2.5%

Faster revenue growth than 37% of similar nonprofits.

2014 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$947,946

Down $93,451 (-9.0%) from 2013

Net Assets

Down

$827,259

Down $3,869 (-0.5%) from 2013

Liabilities

Down

$120,687

Down $89,582 (-43%) from 2013

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin37th percentile

Revenue

Down

$223,822

Down $5,805 (-2.5%) from 2013

Expenses

Up

$227,691

Up $23,781 (+12%) from 2013

Net Income

Down

-$3,869

Down $29,586 (-115%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $787,888Liabilities 2010: $52,532Net Assets 2010: $735,3562010Assets 2011: $777,536Liabilities 2011: $46,026Net Assets 2011: $731,5102011Assets 2012: $809,264Liabilities 2012: $3,852Net Assets 2012: $805,4122012Assets 2013: $1,041,397Liabilities 2013: $210,269Net Assets 2013: $831,1282013Assets 2014: $947,946Liabilities 2014: $120,687Net Assets 2014: $827,2592014Assets 2015: $872,581Liabilities 2015: $16,467Net Assets 2015: $856,1142015Assets 2016: $911,776Liabilities 2016: $9,144Net Assets 2016: $902,6322016Assets 2017: $1,019,945Liabilities 2017: $104,226Net Assets 2017: $915,7192017

Highlighted filing

2014

Assets$947,946
Liabilities$120,687
Net Assets$827,259
Open 2014 Filing

Operations Trend

Revenue Growth37th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $143,138Expenses 2010: $168,573Net Income 2010: -$25,4352010Expenses 2011: $143,8072011Revenue 2012: $222,472Expenses 2012: $148,570Net Income 2012: $73,9022012Revenue 2013: $229,627Expenses 2013: $203,910Net Income 2013: $25,7172013Revenue 2014: $223,822Expenses 2014: $227,691Net Income 2014: -$3,8692014Revenue 2015: $221,569Expenses 2015: $192,714Net Income 2015: $28,8552015Revenue 2016: $276,034Expenses 2016: $229,033Net Income 2016: $47,0012016Revenue 2017: $251,442Expenses 2017: $239,138Net Income 2017: $12,3042017

Highlighted filing

2014

Revenue$223,822
Expenses$227,691
Net Income-$3,869
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 14, 2015
Return Version
2014v5.0
Gross Receipts
$223,822
Mission and Program Overview

Mission

To provide water service to the community of absarokee, mt and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$846,890$815,936▼ $30,954
Savings and Temporary Cash Investments$59,572$66,649▲ $7,077
Cash and Non-Interest-Bearing Accounts$110,185$45,095▼ $65,090
Accounts Receivable$24,750$20,266▼ $4,484
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$1,041,397$947,946▼ $93,451
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$205,122$112,784▼ $92,338
Accounts Payable and Accrued Expenses$5,147$7,902▲ $2,755
Other Liabilities-$1-
Total Liabilities$210,269$120,687▼ $89,582
Net Assets / Fund Balance
Unrestricted Net Assets$831,128$738,271▼ $92,857
Temporarily Rstr Net Assets-$88,988-
Total Net Assets Fund Balance$831,128$827,259▼ $3,869
Total Liabilities and Net Assets / Fund Balance$1,041,397$947,946▼ $93,451

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$745,656$514,400$1,260,056
Buildings$63,386$235,788$299,174
Equipment$4,794$55,935$60,729
Land$2,100-$2,100
Other Land Buildings-$1,094$1,094
Compensation and Service Providers
Top Officer Pay67th percentile

Board Members and Trustees

NameTitle
Michael ReynoldsPresident & CEO
Betsy StaffenichVice President
Gary DahlDirector
Karl GaustadDirector
Roger NummerdorDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$217,909
Investment Income
$586
Other Revenue
$5,327
Change in Net Assets
$-3,869
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,136
Salaries, Compensation, and Employee Benefits$75,555
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$71,830--$71,830
Depreciation Depletion$63,753--$63,753
Occupancy$20,383--$20,383
All Other Expenses$8,889--$8,889
Office Expenses$8,809--$8,809
Insurance$5,949--$5,949
Interest$4,868--$4,868
Fees for Services Accounting$3,956--$3,956
Payroll Taxes$3,725--$3,725
Other Expenses$2,968--$2,968
Advertising$212--$212
Fees for Services Other$38--$38
Total Functional Expenses$227,691$0$0$227,691
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
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
Yes
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

“Tax return is reviewed prior to signing by a member of the water office board.”

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

“The water board makes comparisions of county employees doing similar jobs as well as reviewing what neiboring water districts do.”

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

“All necessary documents are on file and available at the water office.”

Filing and Contact Details

Filer

Filer Name
Absarokee Water & Sewer District
EIN
81-0247359
Phone
4063284748
Address
PO BOX 365, ABSAROKEE, MT 59001

Signing Officer

Name
Michael Reynolds
Title
President & CEO
Signed
2015-10-14
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
5
Employees
10

Preparer

Firm
Linda E Harris CPA PC
Address
PO Box 393, Absarokee, MT 59001
Preparer
Linda E Harris CPA
Phone
4063284655
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS REVIEWED PRIOR TO SIGNING BY A MEMBER OF THE WATER OFFICE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE WATER BOARD MAKES COMPARISIONS OF COUNTY EMPLOYEES DOING SIMILAR JOBS AS WELL AS REVIEWING WHAT NEIBORING WATER DISTRICTS DO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL NECESSARY DOCUMENTS ARE ON FILE AND AVAILABLE AT THE WATER OFFICE.
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 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt088988
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01041397
IRS990/TotalAssetsEOYAmt0947946
IRS990/TotalAssetsGrp/BOYAmt01041397
IRS990/TotalAssetsGrp/EOYAmt0947946
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0227691
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227691
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0210269
IRS990/TotalLiabilitiesEOYAmt0120687
IRS990/TotalLiabilitiesGrp/BOYAmt0210269
IRS990/TotalLiabilitiesGrp/EOYAmt0120687
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0831128
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0827259
IRS990/TotalProgramServiceRevenueAmt0217909
IRS990/TotalRevenueGrp/ExclusionAmt01970
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0221852
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0223822
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01041397
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0947946
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0831128
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0738271
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL REYNOLDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ABSAROKEE WATER & SEWER DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0ABSA
ReturnHeader/Filer/EIN0810247359
ReturnHeader/Filer/PhoneNum04063284748
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 365
ReturnHeader/Filer/USAddress/CityNm0ABSAROKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059001
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Linda E Harris CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 393
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Absarokee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059001
ReturnHeader/PreparerPersonGrp/PhoneNum04063284655
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Linda E Harris CPA
ReturnHeader/ReturnTs02015-10-14T14:25:01-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$947,946
Liabilities
$120,687
Net assets
$827,259
Revenue
$223,822
Expenses
$227,691
Net income
-$3,869
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.10$0.92$0.25$0.24$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.01$0.90$0.28$0.23$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.02$0.86$0.22$0.19$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.12$0.83$0.22$0.23$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.04$0.21$0.83$0.23$0.20$0.03
2012Summary only. Only limited summary data is available for this year.$0.81$0.00$0.81$0.22$0.15$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.05$0.73$0.14
2010Summary only. Only limited summary data is available for this year.$0.79$0.05$0.74$0.14$0.17$0.03
Peer Organizations

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