Civic Intelligence

Park County Senior Citizens Corporation

990 • Fiscal year 2022 • EIN 81-0302200

Jun 01, 2021 to May 31, 2022 • Filed on Sep 08, 2022

Organization Profile
206 South Main StreetLivingston, MT 59047

(406) 333-2276

Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

82nd percentile

0.56x

Higher debt load relative to revenue than 82% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

10th percentile

-31%

Higher net margin than 10% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

27th percentile

-6.1%

Faster asset growth than 27% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-13%

Faster revenue growth than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$1,276,702

Down $83,613 (-6.1%) from 2021

Net Assets

Down

$1,133,759

Down $80,216 (-6.6%) from 2021

Liabilities

Down

$142,943

Down $3,397 (-2.3%) from 2021

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin10th percentile

Revenue

Down

$255,121

Down $38,547 (-13%) from 2021

Expenses

Up

$335,337

Up $24,451 (+7.9%) from 2021

Net Income

Down

-$80,216

Down $62,998 (-366%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,438,645Liabilities 2011: $73,060Net Assets 2011: $1,365,5852011Assets 2012: $1,366,147Liabilities 2012: $53,383Net Assets 2012: $1,312,7642012Assets 2013: $1,361,354Liabilities 2013: $24,039Net Assets 2013: $1,337,3152013Assets 2014: $1,363,548Liabilities 2014: $16,562Net Assets 2014: $1,346,9862014Assets 2015: $1,384,600Liabilities 2015: $16,052Net Assets 2015: $1,368,5482015Assets 2016: $1,389,260Liabilities 2016: $25,172Net Assets 2016: $1,364,0882016Assets 2017: $1,340,205Liabilities 2017: $31,607Net Assets 2017: $1,308,5982017Assets 2018: $1,267,434Liabilities 2018: $31,194Net Assets 2018: $1,236,2402018Assets 2019: $1,405,664Liabilities 2019: $92,728Net Assets 2019: $1,312,9362019Assets 2020: $1,348,381Liabilities 2020: $117,188Net Assets 2020: $1,231,1932020Assets 2021: $1,360,315Liabilities 2021: $146,340Net Assets 2021: $1,213,9752021Assets 2022: $1,276,702Liabilities 2022: $142,943Net Assets 2022: $1,133,7592022Assets 2023: $1,249,286Liabilities 2023: $135,893Net Assets 2023: $1,113,3932023Assets 2024: $1,248,574Liabilities 2024: $105,147Net Assets 2024: $1,143,4272024

Highlighted filing

2022

Assets$1,276,702
Liabilities$142,943
Net Assets$1,133,759
Open 2022 Filing

Operations Trend

Revenue Growth24th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,199,303Expenses 2011: $235,031Net Income 2011: $964,2722011Revenue 2012: $223,546Expenses 2012: $239,314Net Income 2012: -$15,7682012Revenue 2013: $270,049Expenses 2013: $282,436Net Income 2013: -$12,3872013Revenue 2014: $353,653Expenses 2014: $338,011Net Income 2014: $15,6422014Revenue 2015: $385,961Expenses 2015: $353,878Net Income 2015: $32,0832015Revenue 2016: $367,897Expenses 2016: $373,812Net Income 2016: -$5,9152016Revenue 2017: $205,181Expenses 2017: $286,881Net Income 2017: -$81,7002017Revenue 2018: $200,447Expenses 2018: $264,802Net Income 2018: -$64,3552018Revenue 2019: $277,720Expenses 2019: $269,322Net Income 2019: $8,3982019Revenue 2020: $223,274Expenses 2020: $225,570Net Income 2020: -$2,2962020Revenue 2021: $293,668Expenses 2021: $310,886Net Income 2021: -$17,2182021Revenue 2022: $255,121Expenses 2022: $335,337Net Income 2022: -$80,2162022Revenue 2023: $269,652Expenses 2023: $290,018Net Income 2023: -$20,3662023Revenue 2024: $301,341Expenses 2024: $271,307Net Income 2024: $30,0342024

Highlighted filing

2022

Revenue$255,121
Expenses$335,337
Net Income-$80,216
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Sep 8, 2022
Return Version
2021v4.0
Gross Receipts
$255,121
Mission and Program Overview

Mission

The mission of the organization is to promote the physical, intellectual, and social well-being of the aging population in park county, montana. The organization provides low cost housing for senior citizens, as well as a safe, comfortable, and social gathering place for senior residents as well as nonresidents. Diverse social activities are provided to provide for the physical, emotional and social health of seniors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,254,815$1,248,977▼ $5,838
Savings and Temporary Cash Investments$105,444$27,653▼ $77,791
Cash and Non-Interest-Bearing Accounts$56$72▲ $16
Total Assets$1,360,315$1,276,702▼ $83,613
Liabilities
Other Liabilities$144,767$141,546▼ $3,221
Accounts Payable and Accrued Expenses$1,573$1,397▼ $176
Total Liabilities$146,340$142,943▼ $3,397
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,213,975$1,133,759▼ $80,216
Total Net Assets Fund Balance$1,213,975$1,133,759▼ $80,216
Total Liabilities and Net Assets / Fund Balance$1,360,315$1,276,702▼ $83,613

Asset Categories

AssetBook ValueDepreciationBasis
Land$13,500-$13,500
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Leah MurphyChair
Jen LukenbilVice Chair
Lisa HarreldBoard Secret
Loren ZahnBoard Treasu
Jeanette TeccaDirector
Tanya CalhounDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$30,107
Program Service Revenue
$224,305
Investment Income
$709
Other Revenue
$0
All Other Contributions
$27,457
Change in Net Assets
$-80,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$274,988
Salaries, Compensation, and Employee Benefits$60,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$158,082$120-$158,202
Depreciation Depletion$63,587--$63,587
Current Officers, Directors, Trustees, and Key Employees$39,000$13,000-$52,000
Fees for Services Management$17,776--$17,776
Fees for Services Accounting-$13,318-$13,318
Office Expenses$5,924$2,073-$7,997
Payroll Taxes$4,657$1,552-$6,209
Fees for Services Other$5,964--$5,964
Interest$4,601--$4,601
Other Salaries and Wages$2,140--$2,140
Insurance$1,491--$1,491
Fees for Services Legal-$1,282-$1,282
Advertising$708--$708
Conferences and Meetings$62--$62
Total Functional Expenses$303,992$31,345$0$335,337
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
Sba Loan$70,800
Deq Loan - Solar Panels$28,851
American Bank Loan Roof$24,566
Security Deposits$17,329
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the executive director and the board chairman prior to filing.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Park County Senior Center
EIN
81-0302200
Phone
4063332276
Address
206 SOUTH MAIN STREET, LIVINGSTON, MT 59047

Signing Officer

Name
Kateri Nelson
Title
Executive Director
Phone
4063332276
Signed
2022-09-08

Organization Details

Principal Officer
Kateri Nelson
Formed
1974
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
6
Employees
2

Preparer

Firm
Cem Bookkeeping & Tax Services Inc
Address
124 S 2ND ST, LIVINGSTON, MT 59047-2604
Preparer
Catherine E Moody
Phone
4063337315
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“The building contains 24 units of independent living accomodations. Most occupants are single. The building also has a large meeting room where programs are available for activities that enhance the social and physical well-being for all seniors in the community, including both formal programs (activities, health clinics, social gatherings, book clinics, etc.) and informal gatherings. The center also provides information about special services available to low income seniors. Much of the regular programming was suspended due to covid-19 in order to reduce risk and exposure to the elderly residents. Funding is provided through fees for services, residential rentals (some of which is supplemented by the state through grants and section 8 housing supplements), grants, donations, and income from several commercial spaces rented out to local small businesses, other charitable agencies, and local government health department clinics.”

Raw XML Appendix350 raw XML fields

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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt076710
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt052705
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0134187
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt022327
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0316036
IRS990ScheduleA/TotalSupportAmt0412313
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013500
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt224566
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt317329
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEQ LOAN - SOLAR PANELS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2AMERICAN BANK LOAN ROOF
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013500
IRS990ScheduleD/TotalLiabilityAmt0141546
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BUILDING CONTAINS 24 UNITS OF INDEPENDENT LIVING ACCOMODATIONS. MOST OCCUPANTS ARE SINGLE. THE BUILDING ALSO HAS A LARGE MEETING ROOM WHERE PROGRAMS ARE AVAILABLE FOR ACTIVITIES THAT ENHANCE THE SOCIAL AND PHYSICAL WELL-BEING FOR ALL SENIORS IN THE COMMUNITY, INCLUDING BOTH FORMAL PROGRAMS (ACTIVITIES, HEALTH CLINICS, SOCIAL GATHERINGS, BOOK CLINICS, ETC.) AND INFORMAL GATHERINGS. THE CENTER ALSO PROVIDES INFORMATION ABOUT SPECIAL SERVICES AVAILABLE TO LOW INCOME SENIORS. MUCH OF THE REGULAR PROGRAMMING WAS SUSPENDED DUE TO COVID-19 IN ORDER TO REDUCE RISK AND EXPOSURE TO THE ELDERLY RESIDENTS. FUNDING IS PROVIDED THROUGH FEES FOR SERVICES, RESIDENTIAL RENTALS (SOME OF WHICH IS SUPPLEMENTED BY THE STATE THROUGH GRANTS AND SECTION 8 HOUSING SUPPLEMENTS), GRANTS, DONATIONS, AND INCOME FROM SEVERAL COMMERCIAL SPACES RENTED OUT TO LOCAL SMALL BUSINESSES, OTHER CHARITABLE AGENCIES, AND LOCAL GOVERNMENT HEALTH DEPARTMENT CLINICS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD CHAIRMAN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031345
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0303992
IRS990/TotalFunctionalExpensesGrp/TotalAmt0335337
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0146340
IRS990/TotalLiabilitiesEOYAmt0142943
IRS990/TotalLiabilitiesGrp/BOYAmt0146340
IRS990/TotalLiabilitiesGrp/EOYAmt0142943
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01213975
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01133759
IRS990/TotalProgramServiceExpensesAmt0303992
IRS990/TotalProgramServiceRevenueAmt0224305
IRS990/TotalRevenueGrp/ExclusionAmt044240
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0180774
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0255121
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07 WINEGLASS LOOP E
IRS990/USAddress/CityNm0LIVINGSTON
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059047
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KATERI NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04063332276
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-09-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARK COUNTY SENIOR CENTER
ReturnHeader/Filer/BusinessNameControlTxt0PARK
ReturnHeader/Filer/EIN0810302200
ReturnHeader/Filer/PhoneNum04063332276
ReturnHeader/Filer/USAddress/AddressLine1Txt0206 SOUTH MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0LIVINGSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059047
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471591889
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CEM BOOKKEEPING & TAX SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0124 S 2ND ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIVINGSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0590472604
ReturnHeader/PreparerPersonGrp/PhoneNum04063337315
ReturnHeader/PreparerPersonGrp/PreparationDt02022-09-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE E MOODY
ReturnHeader/ReturnTs02022-09-14T13:21:55-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATERI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NELSON
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,276,702
Liabilities
$142,943
Net assets
$1,133,759
Revenue
$255,121
Expenses
$335,337
Net income
-$80,216
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.11$1.14$0.30$0.27$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.14$1.11$0.27$0.29$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.28$0.14$1.13$0.26$0.34$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.15$1.21$0.29$0.31$0.02
2020Summary only. Only limited summary data is available for this year.$1.35$0.12$1.23$0.22$0.23$0.00
2019Summary only. Only limited summary data is available for this year.$1.41$0.09$1.31$0.28$0.27$0.01
2018Summary only. Only limited summary data is available for this year.$1.27$0.03$1.24$0.20$0.26$0.06
2017Summary only. Only limited summary data is available for this year.$1.34$0.03$1.31$0.21$0.29$0.08
2016Summary only. Only limited summary data is available for this year.$1.39$0.03$1.36$0.37$0.37$0.01
2015Summary only. Only limited summary data is available for this year.$1.38$0.02$1.37$0.39$0.35$0.03
2014Summary only. Only limited summary data is available for this year.$1.36$0.02$1.35$0.35$0.34$0.02
2013Summary only. Only limited summary data is available for this year.$1.36$0.02$1.34$0.27$0.28$0.01
2012Summary only. Only limited summary data is available for this year.$1.37$0.05$1.31$0.22$0.24$0.02
2011Summary only. Only limited summary data is available for this year.$1.44$0.07$1.37$1.20$0.24$0.96