Civic Intelligence

Boyd Andrew Community Services

990 • Fiscal year 2016 • EIN 81-0370219

Jul 01, 2015 to Jun 30, 2016 • Filed on May 12, 2017

Organization ProfileWWW.BOYDANDREW.COM

View Organization Page

60 S Last Chance Gulch PO Box 1153Helena, MT 59624-1153

(406) 443-2343

Siviq Scores

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

Liabilities / Assets

77th percentile

0.60x

Higher debt load relative to assets than 77% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.99x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

67th percentile

7.9%

Higher net margin than 67% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

36th percentile

$138,384

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

35th percentile

-1.1%

Faster asset growth than 35% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

39th percentile

-0.2%

Faster revenue growth than 39% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$10,144,099

Down $113,093 (-1.1%) from 2015

Net Assets

Up

$4,070,949

Up $481,851 (+13%) from 2015

Liabilities

Down

$6,073,150

Down $594,944 (-8.9%) from 2015

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin67th percentile

Revenue

Down

$6,130,553

Down $10,358 (-0.2%) from 2015

Expenses

Down

$5,648,702

Down $127,227 (-2.2%) from 2015

Net Income

Up

$481,851

Up $116,869 (+32%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$15M$10M$5.0M$0Assets 2010: $11,663,470Liabilities 2010: $9,580,645Net Assets 2010: $2,082,8252010Assets 2011: $10,881,459Liabilities 2011: $8,931,166Net Assets 2011: $1,950,2932011Assets 2012: $10,643,528Liabilities 2012: $8,110,095Net Assets 2012: $2,533,4332012Assets 2013: $10,081,793Liabilities 2013: $7,299,472Net Assets 2013: $2,782,3212013Assets 2014: $10,135,655Liabilities 2014: $6,911,539Net Assets 2014: $3,224,1162014Assets 2015: $10,257,192Liabilities 2015: $6,668,094Net Assets 2015: $3,589,0982015Assets 2016: $10,144,099Liabilities 2016: $6,073,150Net Assets 2016: $4,070,9492016Assets 2017: $9,367,172Liabilities 2017: $4,758,783Net Assets 2017: $4,608,3892017Assets 2018: $9,420,272Liabilities 2018: $4,036,619Net Assets 2018: $5,383,6532018Assets 2019: $8,993,187Liabilities 2019: $3,408,568Net Assets 2019: $5,584,6192019Assets 2020: $8,743,979Liabilities 2020: $3,055,251Net Assets 2020: $5,688,7282020Assets 2021: $8,977,101Liabilities 2021: $2,584,344Net Assets 2021: $6,392,7572021Assets 2022: $8,441,138Liabilities 2022: $2,242,992Net Assets 2022: $6,198,1462022Assets 2023: $8,705,463Liabilities 2023: $1,993,666Net Assets 2023: $6,711,7972023Assets 2024: $8,705,993Liabilities 2024: $1,794,010Net Assets 2024: $6,911,9832024

Highlighted filing

2016

Assets$10,144,099
Liabilities$6,073,150
Net Assets$4,070,949
Open 2016 Filing

Operations Trend

Revenue Growth39th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $6,873,6372010Expenses 2011: $6,273,3882011Expenses 2012: $5,346,3132012Expenses 2013: $5,658,5862013Revenue 2014: $6,157,756Expenses 2014: $5,715,961Net Income 2014: $441,7952014Revenue 2015: $6,140,911Expenses 2015: $5,775,929Net Income 2015: $364,9822015Revenue 2016: $6,130,553Expenses 2016: $5,648,702Net Income 2016: $481,8512016Revenue 2017: $6,938,073Expenses 2017: $6,400,633Net Income 2017: $537,4402017Revenue 2018: $6,864,389Expenses 2018: $6,089,125Net Income 2018: $775,2642018Revenue 2019: $6,041,222Expenses 2019: $5,840,256Net Income 2019: $200,9662019Revenue 2020: $6,782,983Expenses 2020: $6,678,874Net Income 2020: $104,1092020Revenue 2021: $7,012,151Expenses 2021: $6,308,122Net Income 2021: $704,0292021Revenue 2022: $6,672,393Expenses 2022: $6,867,004Net Income 2022: -$194,6112022Revenue 2023: $7,814,679Expenses 2023: $7,310,496Net Income 2023: $504,1832023Revenue 2024: $8,543,085Expenses 2024: $8,342,899Net Income 2024: $200,1862024

Highlighted filing

2016

Revenue$6,130,553
Expenses$5,648,702
Net Income$481,851
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 12, 2017
Return Version
2015v3.0
Gross Receipts
$6,134,422
Mission and Program Overview

Mission

Bacs provides substance use disorder and mental health treatment for residents of lewis & clark, broadwater, and jefferson counties as well as community corrections programs for adult offenders.

Bacs provides chemical dependency and mental health treatment for those residents of lewis & clark and jefferson counties as well as community corrections programs for adult offenders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,506,583$7,228,451▼ $278,132
Savings and Temporary Cash Investments$1,859,263$2,105,149▲ $245,886
Accounts Receivable$456,438$384,695▼ $71,743
Cash and Non-Interest-Bearing Accounts$211,351$163,806▼ $47,545
Other Notes and Loans Receivable, Net$8,036$10,163▲ $2,127
Intangible Assets$26,216$6,256▼ $19,960
Total Assets$10,257,192$10,144,099▼ $113,093
Other Assets Total$189,305$245,579▲ $56,274
Liabilities
Tax Exempt Bond Liabilities$5,848,264$5,201,269▼ $646,995
Accounts Payable and Accrued Expenses$819,830$871,881▲ $52,051
Total Liabilities$6,668,094$6,073,150▼ $594,944
Net Assets / Fund Balance
Unrestricted Net Assets$3,589,098$4,070,949▲ $481,851
Total Net Assets Fund Balance$3,589,098$4,070,949▲ $481,851
Total Liabilities and Net Assets / Fund Balance$10,257,192$10,144,099▼ $113,093

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,574,770$2,218,547$8,793,317
Leasehold Improvements$72,834$758,415$831,249
Land$580,847-$580,847
Compensation and Service Providers
Top Officer Pay36th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amy TenneyChief Executive OfficerFT$138,384$138,384
Daniel KrauseCOOFT$116,404$116,404

Board Members and Trustees

NameTitle
Mark YeshePresident
Matthew DaltonVice President
Chuck ButlerDirector
Dan EllisonDirector
Leonard WortmanDirector
Maggie CorbettDirector
Mike MurrayDirector
Norma Jean BolesSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Boyd Andrew Management ServicesManagement Fees & Contract Services60 S LAST CHANCE GULCH, Helena, MT 59601$1,128,190
Montana Correctional EnterprisesFood Services350 CONLEY LAKE ROAD, Deer Lodge, MT 59722$374,399
Spectrum Medical INCMedical Hardware/diagnostic Systems481 MUNN ROAD SUITE 180, Fort Mill, SC 29715$252,253
Pacific SourceContract ServicesPO BOX 7068, Springfield, OR 97475$178,384
Career Training InstituteTraining347 N LAST CHANCE GULCH ST, Helena, MT 59601$114,737
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,043,245
Investment Income
$-3,315
Other Revenue
$90,623
Change in Net Assets
$481,851

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,130,553
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,130,553
Total Revenue per Form 990
$6,130,553
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,562,491
Salaries, Compensation, and Employee Benefits$2,086,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,193,122--$1,193,122
Office Expenses$583,249--$583,249
Other Employee Benefits$480,796--$480,796
Fees for Services Other$334,837--$334,837
Depreciation Depletion$296,981--$296,981
Interest$260,186--$260,186
Current Officers, Directors, Trustees, and Key Employees$254,788--$254,788
Occupancy$199,638--$199,638
Payroll Taxes$157,505--$157,505
All Other Expenses$107,404--$107,404
Other Expenses$95,112--$95,112
Fees for Services Legal$23,287--$23,287
Travel$6,933--$6,933
Advertising$2,914--$2,914
Insurance$99--$99
Total Functional Expenses$5,648,702$0$0$5,648,702

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,648,702
Total Expenses per Audited Statements$5,648,702
Total Expenses per Form 990$5,648,702
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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

Bond Issues

BondIssuerIssuedIssue PricePurpose
CMontana Facility Finance Authority2006-07-28$5,085,000Fund construction of the women's meth prison
AMontana Facility Finance Authority2000-07-01$2,245,000Fund construction and start-up for pre release center
BMontana Facility Finance Authority2008-07-10$1,500,000Fund expansion of pre release center

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----
B----
C----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“Management currently reviews the 990 prior to filing. The board of directors does not.”

Form 990, Part VI, Section B, Line 12

“The organization has a conflict of interest policy that has been approved by the board of directors. Officers and key employees have to sign the policy on an annual basis to provide evidence that there is no conflict of interest.”

Form 990, Part VI, Section B, Line 15

“The ceo's compensation is determined by the board of directors. Compensation is based on the lewis and clark county increases (the ssi) for the year. The organization's key employees have an annual review and salary increases are approved by the ceo.”

Form 990, Part VI, Section C, Line 19

“The conflict of interest policy is available upon request and has been approved by the board of directors.”

Filing and Contact Details

Filer

Filer Name
Boyd Andrew Community Services
EIN
81-0370219
Phone
4064432343
Address
60 S LAST CHANCE GULCH PO BOX 1153, HELENA, MT 59624-1153

Signing Officer

Name
Amy Tenney
Title
Chief Executive Officer
Phone
4064473261
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Tenney
Formed
1977
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
87
Volunteers
0

Preparer

Firm
Wipfli Llp
Address
PO BOX 1699, HELENA, MT 59624
Preparer
Meghan Bronec CPA
Phone
4064425520
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other fees-progserv-990: program service expenses 322,811. Management and general expenses 0. Fundraising expenses 0. Total expenses 322,811. Bond servicing fees: program service expenses 12,026. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,026.”

FORM 990, PART XII, LINE 2C:

“No change from prior year”

Raw XML AppendixShowing 400 of 632 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0819830
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0871881
IRS990/AccountsReceivableGrp/BOYAmt0456438
IRS990/AccountsReceivableGrp/EOYAmt0384695
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0BACS PROVIDES CHEMICAL DEPENDENCY AND MENTAL HEALTH TREATMENT FOR THOSE RESIDENTS OF LEWIS & CLARK AND JEFFERSON COUNTIES AS WELL AS COMMUNITY CORRECTIONS PROGRAMS FOR ADULT OFFENDERS.
IRS990/AdvertisingGrp/ProgramServicesAmt02914
IRS990/AdvertisingGrp/TotalAmt02914
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0107404
IRS990/AllOtherExpensesGrp/TotalAmt0107404
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0AMY TENNEY
IRS990/BooksInCareOfDetail/PhoneNum04064432343
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt060 S LAST CHANCE GULCH PO BOX 1153
IRS990/BooksInCareOfDetail/USAddress/CityNm0HELENA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0596241153
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0211351
IRS990/CashNonInterestBearingGrp/EOYAmt0163806
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt05
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0254788
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0254788
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01128190
IRS990/ContractorCompensationGrp/CompensationAmt1374399
IRS990/ContractorCompensationGrp/CompensationAmt2252253
IRS990/ContractorCompensationGrp/CompensationAmt3178384
IRS990/ContractorCompensationGrp/CompensationAmt4114737
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt060 S LAST CHANCE GULCH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1350 CONLEY LAKE ROAD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2481 MUNN ROAD SUITE 180
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3PO BOX 7068
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt4347 N LAST CHANCE GULCH ST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0HELENA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1DEER LODGE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2FORT MILL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3SPRINGFIELD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm4HELENA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2SC
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3OR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4MT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd059601
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd159722
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd229715
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd397475
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd459601
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0BOYD ANDREW MANAGEMENT SERVICES
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1MONTANA CORRECTIONAL ENTERPRISES
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2SPECTRUM MEDICAL INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3PACIFIC SOURCE
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4CAREER TRAINING INSTITUTE
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT FEES & CONTRACT SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc1FOOD SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc2MEDICAL HARDWARE/DIAGNOSTIC SYSTEMS
IRS990/ContractorCompensationGrp/ServicesDesc3CONTRACT SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc4TRAINING
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-3315
IRS990/CYOtherExpensesAmt03562491
IRS990/CYOtherRevenueAmt090623
IRS990/CYProgramServiceRevenueAmt06043245
IRS990/CYRevenuesLessExpensesAmt0481851
IRS990/CYSalariesCompEmpBnftPaidAmt02086211
IRS990/CYTotalExpensesAmt05648702
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06130553
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0296981
IRS990/DepreciationDepletionGrp/TotalAmt0296981
IRS990/Desc0PRERELEASE CENTER PROGRAM REVENUES, AS IT MAKES UP 50% OF THE TOTAL PROGRAM REVENUES FOR THE PERIOD. THE PRELEASE CENTER PROVIDES COUNSELING, SUBSTANCE ABUSE AND DEPENDENCY COUNSELING AND JOB TRAINING FOR INDIVIDUALS RELEASED FROM PRISON TO ASSIST THEIR TRANSITION BACK INTO THE COMMUNITY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt087
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountInd00
IRS990/ExpenseAmt02833915
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt023287
IRS990/FeesForServicesLegalGrp/TotalAmt023287
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0334837
IRS990/FeesForServicesOtherGrp/TotalAmt0334837
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0MARK YESHE
IRS990/Form990PartVIISectionAGrp/PersonNm1MIKE MURRAY
IRS990/Form990PartVIISectionAGrp/PersonNm2MAGGIE CORBETT
IRS990/Form990PartVIISectionAGrp/PersonNm3MATTHEW DALTON
IRS990/Form990PartVIISectionAGrp/PersonNm4LEONARD WORTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5NORMA JEAN BOLES
IRS990/Form990PartVIISectionAGrp/PersonNm6DAN ELLISON
IRS990/Form990PartVIISectionAGrp/PersonNm7CHUCK BUTLER
IRS990/Form990PartVIISectionAGrp/PersonNm8AMY TENNEY
IRS990/Form990PartVIISectionAGrp/PersonNm9DANIEL KRAUSE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8138384
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9116404
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt9COO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-3869
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt06134422
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt099
IRS990/InsuranceGrp/TotalAmt099
IRS990/IntangibleAssetsGrp/BOYAmt026216
IRS990/IntangibleAssetsGrp/EOYAmt06256
IRS990/InterestGrp/ProgramServicesAmt0260186
IRS990/InterestGrp/TotalAmt0260186
IRS990/InvestmentIncomeGrp/ExclusionAmt0554
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0554
IRS990/InvestmentInJointVentureInd00
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02976962
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07506583
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07228451
IRS990/LandBldgEquipCostOrOtherBssAmt010205413
IRS990/LegalDomicileStateCd0MT
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt03869
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0BACS PROVIDES CHEMICAL DEPENDENCY AND MENTAL HEALTH TREATMENT FOR THOSE RESIDENTS OF LEWIS & CLARK AND JEFFERSON COUNTIES AS WELL AS COMMUNITY CORRECTIONS PROGRAMS FOR ADULT OFFENDERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03589098
IRS990/NetAssetsOrFundBalancesEOYAmt04070949
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-3869
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3869
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0199638
IRS990/OccupancyGrp/TotalAmt0199638
IRS990/OfficeExpensesGrp/ProgramServicesAmt0583249
IRS990/OfficeExpensesGrp/TotalAmt0583249
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0189305
IRS990/OtherAssetsTotalGrp/EOYAmt0245579
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0480796
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0480796
IRS990/OtherExpensesGrp/Desc0CONTRACT OUTSIDE SERVIC
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MEDICAL AND DENTAL SERV
IRS990/OtherExpensesGrp/ProgramServicesAmt01268109
IRS990/OtherExpensesGrp/ProgramServicesAmt1199348
IRS990/OtherExpensesGrp/ProgramServicesAmt2184394
IRS990/OtherExpensesGrp/ProgramServicesAmt395112
IRS990/OtherExpensesGrp/TotalAmt01268109
IRS990/OtherExpensesGrp/TotalAmt1199348
IRS990/OtherExpensesGrp/TotalAmt2184394
IRS990/OtherExpensesGrp/TotalAmt395112
IRS990/OtherRevenueMiscGrp/BusinessCd0624310
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0COUNTY ALCOHOL TAX
IRS990/OtherRevenueMiscGrp/Desc1MISC. REVENUE-RELATED-
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt083008
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt17615
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt083008
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17615
IRS990/OtherRevenueTotalAmt090623
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01193122
IRS990/OtherSalariesAndWagesGrp/TotalAmt01193122
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt08036
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt010163
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0157505
IRS990/PayrollTaxesGrp/TotalAmt0157505
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AMY TENNEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/BusinessCd1624310
IRS990/ProgramServiceRevenueGrp/BusinessCd2624310
IRS990/ProgramServiceRevenueGrp/BusinessCd3624310
IRS990/ProgramServiceRevenueGrp/Desc0PRERELEASE CENTER PROG
IRS990/ProgramServiceRevenueGrp/Desc1ELKHORN PROGRAM REVENU
IRS990/ProgramServiceRevenueGrp/Desc2CHEMICAL DEPENDENCY
IRS990/ProgramServiceRevenueGrp/Desc3RTEC PROGRAM REVENUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03095400
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12086893
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2512308
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3348644
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03095400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12086893
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2512308
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3348644
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ELKHORN TREATMENT FACILITY, AS IT MAKES UP 34% OF TOTAL PROGRAM REVENUES FOR THE PERIOD. THIS PROGRAM MAINTAINS A WOMEN'S TREATMENT CENTER/PRISON FOR THOSE CONVICTED OF METHAMPHETAMINE USE. IT PROVIDES TREATMENT FOR MENTAL AND PHYSICAL PROBLEMS RELATED TO METHAMPHETAMINE ADDICTION. PROVIDES COUNSELING AND ASSISTANCE TO HELP RESIDENTS TRANSITION BACK INTO SOCIETY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02030820
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02086893
IRS990/ProgSrvcAccomActy3Grp/Desc0THE CHEMICAL DEPENDENCY SERVICES - INCLUDING THE ADOLESCENT PROGRAM - BEGINS WITH A THOROUGH ASSESSMENT OF THE PROBLEM TO DETERMINE IF THE PERSON IS EXPERIENCING A SUBSTANCE USE DISORDER AND, IF SO, WHAT STEPS CAN BE TAKEN TO HELP. A TREATMENT PLAN IS DEVELOPED THAT FITS THE PERSONS NEEDS AND GIVES THEM THE BEST CHANCE TO GET WELL.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0783967
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0512308
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0322
IRS990/PYOtherExpensesAmt03501858
IRS990/PYOtherRevenueAmt0191935
IRS990/PYProgramServiceRevenueAmt05948654
IRS990/PYRevenuesLessExpensesAmt0364982
IRS990/PYSalariesCompEmpBnftPaidAmt02274071
IRS990/PYTotalExpensesAmt05775929
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06140911
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0481851
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03095400
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01859263
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02105149
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt026866
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt026866
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0554
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0322
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0393
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0381
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0439
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02089
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt029607021
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03764
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt08064
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt016893
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt015643
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0387845
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0432209
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.57650
IRS990ScheduleA/PublicSupportPY170Pct00.58850
IRS990ScheduleA/PublicSupportTotal170Amt0591242
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt083008
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0165503
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0111666
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0110468
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt093731
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0564376
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt083008
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0165503
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0111666
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0110468
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0120597
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0591242
IRS990ScheduleA/TotalSupportAmt01025540
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt06574770
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02218547
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08793317
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05648702
IRS990ScheduleD/LandGrp/BookValueAmt0580847
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0580847
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt072834
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0758415
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0831249
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06130553
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07228451
IRS990ScheduleD/TotalExpensesPerForm990Amt05648702
IRS990ScheduleD/TotalRevenuePerForm990Amt06130553
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06130553
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05648702
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd01
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0DEFERRED COMPENSATION CONTRIBUTION TO 457(F) PLAN CONTINGENT UPON THE REVENUES OF THE ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 5

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,144,099
Liabilities
$6,073,150
Net assets
$4,070,949
Revenue
$6,130,553
Expenses
$5,648,702
Net income
$481,851
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.71$1.79$6.91$8.54$8.34$0.20
2023Summary only. Only limited summary data is available for this year.$8.71$1.99$6.71$7.81$7.31$0.50
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.44$2.24$6.20$6.67$6.87$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.98$2.58$6.39$7.01$6.31$0.70
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.74$3.06$5.69$6.78$6.68$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.99$3.41$5.58$6.04$5.84$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.42$4.04$5.38$6.86$6.09$0.78
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.37$4.76$4.61$6.94$6.40$0.54
2016Detailed filing. Detailed filing data is available for this year.$10.1$6.07$4.07$6.13$5.65$0.48
2015Detailed filing. Detailed filing data is available for this year.$10.3$6.67$3.59$6.14$5.78$0.36
2014Detailed filing. Detailed filing data is available for this year.$10.1$6.91$3.22$6.16$5.72$0.44
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$7.30$2.78$5.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$8.11$2.53$5.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$8.93$1.95$6.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$9.58$2.08$6.87
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $10M-$25M nonprofits