Civic Intelligence

Bsw Inc

EIN 81-0299560 • 501(c)3 • Butte, MT

Profile

Live for today, plan for tomorrow. The company was formed exclusively for education and charitable purposes to provide supervised programs of vocational training in a work-oriented facility for the development of work skills, personal adjustment, and rehabilitation for the vocationally handicapped or disabled person. The company also operates a community living program to enhance living skills and promote independence.

845 S WyomingButte, MT 59701

n/A

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.08x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

40th percentile

0.10x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

29th percentile

-2.9%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

27th percentile

-1.9%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

3.2%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$8,458,401

Down $163,361 (-1.9%) from 2024

Liabilities

Up

$642,947

Up $50,678 (+8.6%) from 2024

Net Assets

Down

$7,815,454

Down $214,039 (-2.7%) from 2024

Revenue

Up

$6,511,317

Up $203,214 (+3.2%) from 2024

Expenses

Up

$6,702,929

Up $717,454 (+12%) from 2024

Net Income

Down

-$191,612

Down $514,240 (-159%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $6,662,222Liabilities 2011: $1,032,271Net Assets 2011: $5,629,9512011Assets 2012: $6,231,613Liabilities 2012: $419,118Net Assets 2012: $5,812,4952012Assets 2013: $6,527,417Liabilities 2013: $383,176Net Assets 2013: $6,144,2412013Assets 2014: $6,790,998Liabilities 2014: $408,618Net Assets 2014: $6,382,3802014Assets 2015: $7,445,866Liabilities 2015: $534,350Net Assets 2015: $6,911,5162015Assets 2016: $7,685,591Liabilities 2016: $579,107Net Assets 2016: $7,106,4842016Assets 2017: $7,590,021Liabilities 2017: $662,303Net Assets 2017: $6,927,7182017Assets 2018: $7,520,254Liabilities 2018: $559,738Net Assets 2018: $6,960,5162018Assets 2019: $7,771,610Liabilities 2019: $574,572Net Assets 2019: $7,197,0382019Assets 2020: $7,923,397Liabilities 2020: $593,007Net Assets 2020: $7,330,3902020Assets 2021: $7,938,236Liabilities 2021: $431,619Net Assets 2021: $7,506,6172021Assets 2022: $8,072,506Liabilities 2022: $372,828Net Assets 2022: $7,699,6782022Assets 2023: $8,183,298Liabilities 2023: $476,433Net Assets 2023: $7,706,8652023Assets 2024: $8,621,762Liabilities 2024: $592,269Net Assets 2024: $8,029,4932024Assets 2025: $8,458,401Liabilities 2025: $642,947Net Assets 2025: $7,815,4542025

Highlighted filing

2025

Assets$8,458,401
Liabilities$642,947
Net Assets$7,815,454

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $6,074,7712011Expenses 2012: $5,881,5202012Expenses 2013: $5,805,1432013Revenue 2014: $6,367,557Expenses 2014: $6,129,975Net Income 2014: $237,5822014Revenue 2015: $6,795,188Expenses 2015: $6,265,079Net Income 2015: $530,1092015Revenue 2016: $6,387,117Expenses 2016: $6,191,728Net Income 2016: $195,3892016Revenue 2017: $6,347,700Expenses 2017: $6,524,538Net Income 2017: -$176,8382017Revenue 2018: $5,838,751Expenses 2018: $5,804,135Net Income 2018: $34,6162018Revenue 2019: $5,642,246Expenses 2019: $5,405,744Net Income 2019: $236,5022019Revenue 2020: $5,612,744Expenses 2020: $5,479,392Net Income 2020: $133,3522020Revenue 2021: $5,674,584Expenses 2021: $5,498,357Net Income 2021: $176,2272021Revenue 2022: $5,442,794Expenses 2022: $5,249,733Net Income 2022: $193,0612022Revenue 2023: $5,315,217Expenses 2023: $5,308,030Net Income 2023: $7,1872023Revenue 2024: $6,308,103Expenses 2024: $5,985,475Net Income 2024: $322,6282024Revenue 2025: $6,511,317Expenses 2025: $6,702,929Net Income 2025: -$191,6122025

Highlighted filing

2025

Revenue$6,511,317
Expenses$6,702,929
Net Income-$191,612

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.46$0.64$7.82$6.51$6.70$0.19
2024Detailed filing. Detailed filing data is available for this year.$8.62$0.59$8.03$6.31$5.99$0.32
2023Detailed filing. Detailed filing data is available for this year.$8.18$0.48$7.71$5.32$5.31$0.01
2022Detailed filing. Detailed filing data is available for this year.$8.07$0.37$7.70$5.44$5.25$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.94$0.43$7.51$5.67$5.50$0.18
2020Detailed filing. Detailed filing data is available for this year.$7.92$0.59$7.33$5.61$5.48$0.13
2019Detailed filing. Detailed filing data is available for this year.$7.77$0.57$7.20$5.64$5.41$0.24
2018Detailed filing. Detailed filing data is available for this year.$7.52$0.56$6.96$5.84$5.80$0.03
2017Detailed filing. Detailed filing data is available for this year.$7.59$0.66$6.93$6.35$6.52$0.18
2016Detailed filing. Detailed filing data is available for this year.$7.69$0.58$7.11$6.39$6.19$0.20
2015Detailed filing. Detailed filing data is available for this year.$7.45$0.53$6.91$6.80$6.27$0.53
2014Detailed filing. Detailed filing data is available for this year.$6.79$0.41$6.38$6.37$6.13$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$0.38$6.14$5.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$0.42$5.81$5.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.66$1.03$5.63$6.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$6,555,598
Mission and Program Overview

Mission

Live for today, plan for tomorrow. The company was formed exclusively for education and charitable purposes to provide supervised programs of vocational training in a work oriented facility for the development of work skills, personal adjustment, and rehabilitation for the vocational handicapped or disabled person. The company also operates a community living program to enhance living skills and promote independence.

Live for today, plan for tomorrow. The company was formed exclusively for education and charitable purposes to provide supervised programs of vocational training in a work-oriented facility for the development of work skills, personal adjustment, and rehabilitation for the vocational handicapped or disabled person. The company also operates a community living program to enhance living skills and promote independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,441,280$3,569,979▲ $128,699
Land, Buildings, and Equipment, Net$2,988,744$2,953,812▼ $34,932
Cash and Non-Interest-Bearing Accounts$1,407,315$1,161,801▼ $245,514
Accounts Receivable$605,133$600,369▼ $4,764
Inventories for Sale or Use$35,001$28,585▼ $6,416
Prepaid Expenses and Deferred Charges-$18,826-
Total Assets$8,621,762$8,458,401▼ $163,361
Other Assets Total$144,289$125,029▼ $19,260
Liabilities
Other Liabilities$432,962$361,423▼ $71,539
Accounts Payable and Accrued Expenses$159,307$281,524▲ $122,217
Total Liabilities$592,269$642,947▲ $50,678
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,029,493$7,815,454▼ $214,039
Total Net Assets Fund Balance$8,029,493$7,815,454▼ $214,039
Total Liabilities and Net Assets / Fund Balance$8,621,762$8,458,401▼ $163,361

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,326,682-$6,751,657
Equipment$1,239,358-$1,239,358
Land$366,060-$320,422
Other Land Buildings$-5,978,288$6,003,506$25,218
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve BraccoExecutive DirectorFT$102,771$11,228$113,999
Raelynn HeathFinance DirectorFT$63,089$1,939$65,028

Board Members and Trustees

NameTitle
Mike TocherPresident
Northey TrethewayVice President
Bob BristolDirector
Kumar GanesanDirector
Marlene PiazzolaDirector
Shani BaileyDirector
Jodel PetroniSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$7,218
Program Service Revenue
$5,738,436
Investment Income
$122,866
Other Revenue
$642,797
All Other Contributions
$7,218
Change in Net Assets
$-191,612

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,530,532
Revenue Not Reported on Financial Statements
$-19,215
Revenue Not Reported on Form 990
$47,660
Other Revenue Adjustments
$-19,215
Total Revenue per Audited Statements
$6,578,192
Total Revenue per Form 990
$6,511,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,137,450
Other Expenses$1,565,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,096,837--$4,096,837
Payroll Taxes$420,339$17,399-$437,738
Other Employee Benefits$354,574$14,677-$369,251
Occupancy$344,168--$344,168
Depreciation Depletion$285,018--$285,018
Current Officers, Directors, Trustees, and Key Employees-$169,580-$169,580
Office Expenses$136,698$13,419-$150,117
Other Expenses$87,179--$87,179
Pension Plan Contributions$61,498$2,546-$64,044
Insurance$54,157--$54,157
Fees for Services Accounting-$43,030-$43,030
Advertising$18,050--$18,050
All Other Expenses$15,610--$15,610
Fees for Services Other$1,618--$1,618
Travel$464--$464
Total Functional Expenses$6,442,278$260,651$0$6,702,929

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,769,804
Expenses per Audited Statements$6,702,929
Total Expenses per Form 990$6,702,929
Expenses Not Reported on Form 990$66,875
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$235,711
Operating Lease Liability$125,029
Tenant Security Deposits$683
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 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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The finance director reviews the 990 for accuracy. The executive director reviews the 990 and then the chairman of the finance committee and the president of the board review the 990 before it is submitted to the irs.

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

Issues are brought before the board for deliberations and a vote. A member having a conflict of interest would sit out of the deliberations and voting on the issue.

Form 990, Part VI, Section B, Line 15

The finance committee and board approve any compensation adjustments based on board deliberations and considering the budget annually. The board president and vice president do an annual evaluation of the executive director and negotiate any adjustments in the executive director's contract.

Form 990, Part VI, Section C, Line 19

Upon request the documents would be copied and sent to the public.

Filing and Contact Details

Filer

Filer Name
Bsw Inc
EIN
81-0299560
Phone
4067236501
Address
845 S WYOMING, BUTTE, MT 59701

Signing Officer

Name
Steve Bracco
Title
Executive Director
Phone
4067236501
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Bracco
Formed
1975
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
205
Volunteers
7

Preparer

Firm
Red Rock Accounting Solutions
Address
189 BLARNEY BLVD, BUTTE, MT 59701
Preparer
Linsay Carlson
Phone
4062019120
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Dissolution of jrrac -22,427.

Financial Statement Notes

PART IV, LINE 1B:

Bsw, inc. Is a representative payee for some consumers who receive their services. These services include receiving social security income and paying expenses on behalf of these consumers from accounts maintained in the consumer's name. Bsw, inc. Charges $25 per month for these services.

PART IV, LINE 2B:

The reprsentative payee funds are held in individual consumer accounts and are not included in bsw's balance sheet. Bsw assists the individual in managing their money and setting up bank accounts in the individual's name with bsw as the representative payee. The total amount of consumer funds under bsw's management was $53,184 at june 30, 2025.

PART X, LINE 2:

The organization has no uncertain tax positions for fiscal year ending june 30, 2025.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

John r riley apartment complex combined statement income 23,231. Rental expenses reported 990 pg. 9, part viii, line 6b 24,429.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on sale of assets reported 990 pg. 9, part viii, line 7d -19,852. Dissolution of jrrac 637.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

John r riley apartment complex combined statement expenses 22,594. Rental expenses reported 990 pg. 9, part viii, line 6b 24,429. Loss on sale of assets reported 990 pg. 9, part viii, line 7d 19,852.

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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GrossReceiptsAmt06555598
IRS990/GrossRentsGrp/RealAmt044400
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IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LIVE FOR TODAY, PLAN FOR TOMORROW. THE COMPANY WAS FORMED EXCLUSIVELY FOR EDUCATION AND CHARITABLE PURPOSES TO PROVIDE SUPERVISED PROGRAMS OF VOCATIONAL TRAINING IN A WORK-ORIENTED FACILITY FOR THE DEVELOPMENT OF WORK SKILLS, PERSONAL ADJUSTMENT, AND REHABILITATION FOR THE VOCATIONALLY HANDICAPPED OR DISABLED PERSON. THE COMPANY ALSO OPERATES A COMMUNITY LIVING PROGRAM TO ENHANCE LIVING SKILLS AND PROMOTE INDEPENDENCE.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013419
IRS990/OfficeExpensesGrp/ProgramServicesAmt0136698
IRS990/OfficeExpensesGrp/TotalAmt0150117
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0CLIENT ACTIVITIES & INC
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSES
IRS990/OtherExpensesGrp/Desc2FOOD & HOT LUNCH
IRS990/OtherExpensesGrp/Desc3PERSONAL NEEDS
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IRS990/OtherExpensesGrp/ProgramServicesAmt1143987
IRS990/OtherExpensesGrp/ProgramServicesAmt2134243
IRS990/OtherExpensesGrp/ProgramServicesAmt387179
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IRS990/OtherExpensesGrp/TotalAmt1143987
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IRS990/PrincipalOfficerNm0STEVE BRACCO
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IRS990/ProgramServiceRevenueGrp/Desc4TENANT RENT INCOME AND
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt344960
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IRS990/ProgSrvcAccomActy2Grp/Desc0BSW WORK DAY SERVICES - FUNCTIONAL TRAINING IN NON-RESIDENTIAL SETTINGS WHICH IS BASED ON THE INDIVIDUAL REHABILITATION PLAN FOR ADULTS WITH DEVELOPMENTAL DISABILITIES AND IN THE INTENSIVE SERVICE THE EMPHASIS IS ON THE BASIC LIFE SKILLS. WORK DAY PROVIDES JOB TRAINING IN A VARIETY OF AREAS SUCH AS CARPENTRY, MANUFACTURING, JANITORIAL SERVICES AND LAWN MAINTENANCE TO INDIVIDUALS WITH DISABILITIES.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01369150
IRS990/ProgSrvcAccomActy3Grp/Desc0THRIFT STORE PROVIDES EMPLOYMENT AND TRAINING AND OPPORTUNITY TO DISABLED INDIVIDUALS. THE INDIVIDUALS PREPARE DONATED CLOTHING AND HARD GOODS FOR SALE TO THE PUBLIC.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0787317
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0615
IRS990/ProgSrvcAccomActyOtherGrp/Desc0BSW GROUP HOME SSI - SERVICES RELATED TO SSI CLIENT MAINTENANCE AT THE GROUP HOMES. MANAGEMENT SPECIFICALLY REFERS TO FOOD AND HOUSING EXPENSES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1SUPPORTED LIVING SERVICES - SERVICES RELATED TO TRANSITIONAL LIVING AND TRAINING SERVICES WHICH ASSURE THAT EACH INDIVIDUAL RECEIVES HABILITATION SERVICES DESIGNED TO ENHANCE THE INDEPENDENCE OF THAT INDIVIDUAL BY TRAINING IN A STRUCTURED SETTING FOR MOVEMENT TO AN INDEPENDENT LIVING SITUATION.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2MANUFACTURING AND PRODUCTION
IRS990/ProgSrvcAccomActyOtherGrp/Desc3TRANSPORTATION
IRS990/ProgSrvcAccomActyOtherGrp/Desc4VRS
IRS990/ProgSrvcAccomActyOtherGrp/Desc5MISC SERVICE CONTRACTS
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1251588
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt2195214
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt517678
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt48517
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt518767
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/QuidProQuoContributionsInd00
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IRS990/RentalIncomeOrLossGrp/RealAmt019971
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IRS990ScheduleA/InvestmentIncomeCYPct00.02220
IRS990ScheduleA/InvestmentIncomePYPct00.02140
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd01
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IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0575025
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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt045638

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