Civic Intelligence

Montana Federation of Public Employees

990 • Fiscal year 2016 • EIN 81-0304158

Sep 01, 2015 to Aug 31, 2016 • Filed on Nov 11, 2016

510 North 29th StreetBillings, MT 59101

(406) 248-9812

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

38th percentile

0.03x

Higher debt load relative to revenue than 38% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Net Margin

26th percentile

-2.5%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

63rd percentile

$89,618

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 38.4% of source-year revenue.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Asset Growth

34th percentile

-1.2%

Faster asset growth than 34% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

23rd percentile

-6.8%

Faster revenue growth than 23% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$843,334

Down $9,932 (-1.2%) from 2015

Net Assets

Down

$837,134

Down $5,777 (-0.7%) from 2015

Liabilities

Down

$6,200

Down $4,155 (-40%) from 2015

Revenue

Down

$233,575

Down $17,005 (-6.8%) from 2015

Expenses

Up

$239,352

Up $23,190 (+11%) from 2015

Net Income

Down

-$5,777

Down $40,195 (-117%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $793,630Liabilities 2011: $12,213Net Assets 2011: $781,4172011Assets 2012: $786,045Liabilities 2012: $14,267Net Assets 2012: $771,7782012Assets 2013: $792,916Liabilities 2013: $11,788Net Assets 2013: $781,1282013Assets 2014: $871,562Liabilities 2014: $63,069Net Assets 2014: $808,4932014Assets 2015: $853,266Liabilities 2015: $10,355Net Assets 2015: $842,9112015Assets 2016: $843,334Liabilities 2016: $6,200Net Assets 2016: $837,1342016Assets 2017: $872,280Liabilities 2017: $5,755Net Assets 2017: $866,5252017Assets 2018: $801,581Liabilities 2018: $246,640Net Assets 2018: $554,9412018Assets 2019: $815,171Liabilities 2019: $220,910Net Assets 2019: $594,2612019Assets 2020: $843,934Liabilities 2020: $197,309Net Assets 2020: $646,6252020Assets 2021: $896,960Liabilities 2021: $181,162Net Assets 2021: $715,7982021Assets 2022: $847,300Liabilities 2022: $162,421Net Assets 2022: $684,8792022Assets 2023: $802,019Liabilities 2023: $215,224Net Assets 2023: $586,7952023

Highlighted filing

2016

Assets$843,334
Liabilities$6,200
Net Assets$837,134

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $256,353Expenses 2011: $265,581Net Income 2011: -$9,2282011Expenses 2012: $263,1482012Expenses 2013: $235,4862013Revenue 2014: $252,895Expenses 2014: $225,530Net Income 2014: $27,3652014Revenue 2015: $250,580Expenses 2015: $216,162Net Income 2015: $34,4182015Revenue 2016: $233,575Expenses 2016: $239,352Net Income 2016: -$5,7772016Revenue 2017: $258,277Expenses 2017: $228,886Net Income 2017: $29,3912017Revenue 2018: $261,658Expenses 2018: $221,071Net Income 2018: $40,5872018Revenue 2019: $264,780Expenses 2019: $220,920Net Income 2019: $43,8602019Revenue 2020: $256,842Expenses 2020: $205,761Net Income 2020: $51,0812020Revenue 2021: $275,317Expenses 2021: $216,387Net Income 2021: $58,9302021Revenue 2022: $251,820Expenses 2022: $260,613Net Income 2022: -$8,7932022Revenue 2023: $289,924Expenses 2023: $365,734Net Income 2023: -$75,8102023

Highlighted filing

2016

Revenue$233,575
Expenses$239,352
Net Income-$5,777
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Nov 11, 2016
Return Version
2015v2.0
Gross Receipts
$233,575
Mission and Program Overview

Mission

The mission of the Organization is to advocate for its members' human, constitutional, and professional rights. The Organization supports the goals of professional excellence, economic security for educators, adequate financing for public education, and strives to be a leader in solving social problems related to education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$595,337$595,292▼ $45
Cash and Non-Interest-Bearing Accounts$89,398$89,201▼ $197
Savings and Temporary Cash Investments$44,173$38,943▼ $5,230
Land, Buildings, and Equipment, Net$11,932$9,547▼ $2,385
Prepaid Expenses and Deferred Charges$1,783$0▼ $1,783
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$853,266$843,334▼ $9,932
Other Assets Total$110,643$110,351▼ $292
Liabilities
Accounts Payable and Accrued Expenses$10,355$6,200▼ $4,155
Total Liabilities$10,355$6,200▼ $4,155
Net Assets / Fund Balance
Unrestricted Net Assets$719,731$710,834▼ $8,897
Permanently Rstr Net Assets$111,360$111,448▲ $88
Temporarily Rstr Net Assets$11,820$14,852▲ $3,032
Total Net Assets Fund Balance$842,911$837,134▼ $5,777
Total Liabilities and Net Assets / Fund Balance$853,266$843,334▼ $9,932

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,765$41,737$48,502
Leasehold Improvements$2,782$3,917$6,699
Other Assets Org$1--
Closely Held Equity Interests$595,292--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$110,642$88--$110,730
2014$110,796$175▲ $1,090-$110,642
2013$107,337$3,558▲ $1,419-$110,796
2012$103,475$3,720▲ $1,598-$107,337
2011$99,243$4,268▲ $1,701-$103,475
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott McCullochPresidentFT$89,618$89,618
Rita WellsVice PresidentPT$12,339$12,339
Barb VeisDirectorPT$3,000$3,000
Sara HullSecretaryPT$2,000$2,000

Board Members and Trustees

NameTitle
Julie HipplerDirector
Kate MillerDirector
Kristen ReedDirector
Lyn McKinneyDirector
Rachel SchillreffDirector
Ryan GroshansDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$252,507
Program Service Revenue
$0
Investment Income
$-18,932
Other Revenue
$0
All Other Contributions
$72,075
Change in Net Assets
$-5,777

Audited Revenue Reconciliation

Revenue per Audited Statements
$233,575
Total Revenue per Audited Statements
$233,575
Total Revenue per Form 990
$233,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$159,158
Other Expenses$78,694
Grants and Similar Amounts Paid$1,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$106,957--$106,957
Other Salaries and Wages$7,591$35,448-$43,039
Occupancy$18,800$4,410-$23,210
Conferences and Meetings$15,836$1,377-$17,213
All Other Expenses$6,156$367-$6,523
Fees for Services Accounting-$4,800-$4,800
Payroll Taxes-$4,052-$4,052
Other Employee Benefits$3,953--$3,953
Office Expenses$2,353$588-$2,941
Depreciation Depletion-$2,385-$2,385
Other Expenses$600$1,752-$2,352
Insurance$1,426$357-$1,783
Grants to Domestic Individuals$1,500--$1,500
Pension Plan Contributions-$1,157-$1,157
Travel$600$360-$960
Total Functional Expenses$176,864$62,488$0$239,352

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$239,352
Total Expenses per Audited Statements$239,352
Total Expenses per Form 990$239,352
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-
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
No
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, Line 6: Explanation of Classes of Members or Shareholder

The organization has members as part of a common group of workers and is organized for the purpose of acting on behalf of members as a bargaining unit, advocate of members' human, constitutional, and professional rights, and educational excellence and freedoms.

Form 990, Part VI, Line 11B: Form 990 Review Process

The organization was provided with a finalized copy of the tax return and Form 8879 along with instructions to return a signed Form 8879 upon approval of the Form 990 by an authoritative representative of the organization.

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

Governing documents, policies and procedures, and financial statements are available for viewing in the business office.

Filing and Contact Details

Filer

Filer Name
Billings Education Association
EIN
81-0304158
Phone
4062489812
Address
510 North 29th Street, Billings, MT 59101

Signing Officer

Name
Rita Wells
Title
President
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
1925
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
6
Employees
2
Volunteers
120

Preparer

Firm
Mangis Accounting CPA Pc
Address
923 Broadwater Square, Billings, MT 59101-1634
Preparer
Laurie Brogan
Phone
4062525550
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IRS990/OfficeExpensesGrp/ProgramServicesAmt02353
IRS990/OfficeExpensesGrp/TotalAmt02941
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0110643
IRS990/OtherAssetsTotalGrp/EOYAmt0110351
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03953
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03953
IRS990/OtherExpensesGrp/Desc0PAC Distributions
IRS990/OtherExpensesGrp/Desc1Public Relations
IRS990/OtherExpensesGrp/Desc2Telephone
IRS990/OtherExpensesGrp/Desc3Dues and Subscriptions
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04924
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1511
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21752
IRS990/OtherExpensesGrp/ProgramServicesAmt09050
IRS990/OtherExpensesGrp/ProgramServicesAmt12042
IRS990/OtherExpensesGrp/ProgramServicesAmt2600
IRS990/OtherExpensesGrp/TotalAmt09050
IRS990/OtherExpensesGrp/TotalAmt14924
IRS990/OtherExpensesGrp/TotalAmt22553
IRS990/OtherExpensesGrp/TotalAmt32352
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035448
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt07591
IRS990/OtherSalariesAndWagesGrp/TotalAmt043039
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04052
IRS990/PayrollTaxesGrp/TotalAmt04052
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01157
IRS990/PensionPlanContributionsGrp/TotalAmt01157
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0111360
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0111448
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01783
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0248441
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01500
IRS990/PYInvestmentIncomeAmt02139
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt072144
IRS990/PYRevenuesLessExpensesAmt034418
IRS990/PYSalariesCompEmpBnftPaidAmt0142518
IRS990/PYTotalExpensesAmt0216162
IRS990/PYTotalRevenueAmt0250580
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-5777
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt044173
IRS990/SavingsAndTempCashInvstGrp/EOYAmt038943
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/ScheduleBRequiredInd0true
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt0595292
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd0F
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0110642
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt088
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0110730
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0110796
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0175
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0110642
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt01419
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01090
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0107337
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt03558
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0110796
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt01518
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01419
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0103475
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt03720
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0107337
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt01456
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01598
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0173
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt099243
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt04268
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0103475
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt01564
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01701
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0239352
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02782
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03917
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06699
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0110350
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Certificates of Deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Rounding
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06765
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt041737
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt048502
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueSubtotalAmt0233575
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09547
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0110351
IRS990ScheduleD/TotalBookValueSecuritiesAmt0595292
IRS990ScheduleD/TotalExpensesPerForm990Amt0239352
IRS990ScheduleD/TotalRevenuePerForm990Amt0233575
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0233575
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0239352
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members as part of a common group of workers and is organized for the purpose of acting on behalf of members as a bargaining unit, advocate of members' human, constitutional, and professional rights, and educational excellence and freedoms.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization was provided with a finalized copy of the tax return and Form 8879 along with instructions to return a signed Form 8879 upon approval of the Form 990 by an authoritative representative of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents, policies and procedures, and financial statements are available for viewing in the business office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
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/BOYAmt011820
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt014852
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0853266
IRS990/TotalAssetsEOYAmt0843334
IRS990/TotalAssetsGrp/BOYAmt0853266
IRS990/TotalAssetsGrp/EOYAmt0843334
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0252507
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062488
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0176864
IRS990/TotalFunctionalExpensesGrp/TotalAmt0239352
IRS990/TotalGrossUBIAmt00

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