Civic Intelligence

Boyd Andrew Community Services

990 • Fiscal year 2021 • EIN 81-0370219

Jul 01, 2020 to Jun 30, 2021 • Filed on May 04, 2022

Organization ProfileWWW.BOYDANDREW.COM

View Organization Page

60 S Last Chance GulchHelena, MT 59624-1153

(406) 443-2343

Siviq Scores

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

Liabilities / Assets

68th percentile

0.29x

Higher debt load relative to assets than 68% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

68th percentile

0.37x

Higher debt load relative to revenue than 68% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

45th percentile

10%

Higher net margin than 45% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

81st percentile

$224,799

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

32nd percentile

2.7%

Faster asset growth than 32% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

37th percentile

3.4%

Faster revenue growth than 37% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$8,977,101

Up $233,122 (+2.7%) from 2020

Net Assets

Up

$6,392,757

Up $704,029 (+12%) from 2020

Liabilities

Down

$2,584,344

Down $470,907 (-15%) from 2020

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin45th percentile

Revenue

Up

$7,012,151

Up $229,168 (+3.4%) from 2020

Expenses

Down

$6,308,122

Down $370,752 (-5.6%) from 2020

Net Income

Up

$704,029

Up $599,920 (+576%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth32nd 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

2021

Assets$8,977,101
Liabilities$2,584,344
Net Assets$6,392,757
Open 2021 Filing

Operations Trend

Revenue Growth37th 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

2021

Revenue$7,012,151
Expenses$6,308,122
Net Income$704,029
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 4, 2022
Return Version
2020v4.2
Gross Receipts
$7,012,151
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,280,283$6,145,508▼ $134,775
Savings and Temporary Cash Investments$1,836,600$2,168,891▲ $332,291
Accounts Receivable$464,665$393,156▼ $71,509
Cash and Non-Interest-Bearing Accounts$156,883$269,546▲ $112,663
Prepaid Expenses and Deferred Charges$5,548$0▼ $5,548
Total Assets$8,743,979$8,977,101▲ $233,122
Liabilities
Tax Exempt Bond Liabilities$2,197,510$1,906,851▼ $290,659
Accounts Payable and Accrued Expenses$333,401$316,454▼ $16,947
Escrow Account Liability$154,008$300,262▲ $146,254
Unsecured Notes Loans Payable$200,000$0▼ $200,000
Other Liabilities$170,332$60,777▼ $109,555
Total Liabilities$3,055,251$2,584,344▼ $470,907
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,688,728$6,392,757▲ $704,029
Total Net Assets Fund Balance$5,688,728$6,392,757▲ $704,029
Total Liabilities and Net Assets / Fund Balance$8,743,979$8,977,101▲ $233,122

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,492,775$3,339,860$8,832,635
Equipment$71,886$701,342$773,228
Land$580,847-$580,847
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy TenneyCEOFT$176,420$48,379$224,799
Daniel KrauseCOOFT$121,270$36,895$158,165

Board Members and Trustees

NameTitle
Mark YeshePresident
Matthew DaltonVice President
BETH O'HALLORANDirector
Chuck ButlerDirector
Dan EllisonDirector
Leonard WortmanDirector
Mike MurrayDirector
Troy McgeeDirector
Norma Jean BolesSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Boyd Andrew Management ServicesManagement Fees & Contract Services60 S LAST CHANCE GULCH, Helena, MT 59601$1,076,441
Career Training Institute INCTraining347 N LAST CHANCE GULCH ST, Helena, MT 59601$116,720
Revenue and Support

Revenue Composition

Contributions and Grants
$1,132,059
Program Service Revenue
$5,705,796
Investment Income
$1,119
Other Revenue
$173,177
All Other Contributions
$539
Change in Net Assets
$704,029

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,012,151
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$7,012,151
Total Revenue per Form 990
$7,012,151
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,335,472
Other Expenses$2,972,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,366,534--$2,366,534
Fees for Services Management-$1,076,441-$1,076,441
Other Employee Benefits$441,588--$441,588
Fees for Services Other$294,505--$294,505
Depreciation Depletion$235,397--$235,397
Current Officers, Directors, Trustees, and Key Employees$223,380--$223,380
Payroll Taxes$206,493--$206,493
Occupancy$193,299--$193,299
Pension Plan Contributions$97,477--$97,477
Other Expenses$66,274--$66,274
Interest$50,777--$50,777
Office Expenses$29,526--$29,526
All Other Expenses$22,669--$22,669
Conferences and Meetings$13,136--$13,136
Travel$9,524--$9,524
Advertising$5,043--$5,043
Insurance$470--$470
Total Functional Expenses$5,231,681$1,076,441$0$6,308,122

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,308,122
Total Expenses per Audited Statements$6,308,122
Total Expenses per Form 990$6,308,122
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

Other Reported Liabilities

LiabilityAmount
Due to Related Party$60,777

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMontana Facility Finance Authority2016-10-21$3,070,000Revenue refunding - fund construction of the elkhorn meth treatment facility

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,070,000-$1,140,000-

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
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
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Boyd andrew management services is a related organization that performs management duties for boyd andrew community services.”

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

“Management currently reviews form 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. Salaries of ceo's of similar programs with similar budgets are used for comparison. 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, HELENA, MT 59624-1153

Signing Officer

Name
Amy Tenney
Title
Chief Executive Officer
Phone
4064473261
Signed
2022-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Tenney
Formed
1977
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
81
Volunteers
9

Preparer

Firm
Wipfli Llp
Address
101 EAST FRONT STREET 301, MISSOULA, MT 59802
Preparer
Sam Brunson CPA
Phone
4067281800
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“No changes to the audit oversight process.”

Financial Statement Notes

PART IV, LINE 2B:

“The organization held deposits for the residents of its treatment centers in a fiduciary capacity.”

PART X, LINE 2:

“The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation. The organization is also exempt from montana income taxes. Penalties and interest assessed by income taxing authorities are included in management and general expenses. The organization has no interest and penalties related to income taxes for the years ended june 30, 2021 and 2020. The organization's federal and state returns are subject to examination generally for three years after they are filed.”

Raw XML AppendixShowing 400 of 633 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/BOYAmt0333401
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0316454
IRS990/AccountsReceivableGrp/BOYAmt0464665
IRS990/AccountsReceivableGrp/EOYAmt0393156
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0BACS 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.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ProgramServicesAmt05043
IRS990/AdvertisingGrp/TotalAmt05043
IRS990/AllOtherContributionsAmt0539
IRS990/AllOtherExpensesGrp/ProgramServicesAmt022669
IRS990/AllOtherExpensesGrp/TotalAmt022669
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0AMY TENNEY
IRS990/BooksInCareOfDetail/PhoneNum04064432343
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt060 S LAST CHANCE GULCH
IRS990/BooksInCareOfDetail/USAddress/CityNm0HELENA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0596241153
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0156883
IRS990/CashNonInterestBearingGrp/EOYAmt0269546
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0223380
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0223380
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt013136
IRS990/ConferencesMeetingsGrp/TotalAmt013136
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01076441
IRS990/ContractorCompensationGrp/CompensationAmt1116720
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt060 S LAST CHANCE GULCH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1347 N LAST CHANCE GULCH ST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0HELENA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1HELENA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd059601
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd159601
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0BOYD ANDREW MANAGEMENT SERVICES
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1CAREER TRAINING INSTITUTE INC
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT FEES & CONTRACT SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc1TRAINING
IRS990/CreditCounselingInd01
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01132059
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01119
IRS990/CYOtherExpensesAmt02972650
IRS990/CYOtherRevenueAmt0173177
IRS990/CYProgramServiceRevenueAmt05705796
IRS990/CYRevenuesLessExpensesAmt0704029
IRS990/CYSalariesCompEmpBnftPaidAmt03335472
IRS990/CYTotalExpensesAmt06308122
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07012151
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0235397
IRS990/DepreciationDepletionGrp/TotalAmt0235397
IRS990/Desc0PRERELEASE CENTER PROGRAM REVENUES MAKE UP 47% OF THE TOTAL PROGRAM REVENUES FOR THE PERIOD. THE PRERELEASE CENTER PROVIDES SUBSTANCE USE DISORDER AND MENTAL HEALTH COUNSELING, COGNITIVE BEHAVIORAL PROGRAMMING, 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/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt081
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountInd00
IRS990/EscrowAccountLiabilityGrp/BOYAmt0154008
IRS990/EscrowAccountLiabilityGrp/EOYAmt0300262
IRS990/ExpenseAmt02624170
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt01076441
IRS990/FeesForServicesManagementGrp/TotalAmt01076441
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0294505
IRS990/FeesForServicesOtherGrp/TotalAmt0294505
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
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/IndividualTrusteeOrDirectorInd8X
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/OtherCompensationAmt943923
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1032930
IRS990/Form990PartVIISectionAGrp/PersonNm0MARK YESHE
IRS990/Form990PartVIISectionAGrp/PersonNm1MATTHEW DALTON
IRS990/Form990PartVIISectionAGrp/PersonNm2NORMA JEAN BOLES
IRS990/Form990PartVIISectionAGrp/PersonNm3MIKE MURRAY
IRS990/Form990PartVIISectionAGrp/PersonNm4LEONARD WORTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5CHUCK BUTLER
IRS990/Form990PartVIISectionAGrp/PersonNm6DAN ELLISON
IRS990/Form990PartVIISectionAGrp/PersonNm7TROY MCGEE
IRS990/Form990PartVIISectionAGrp/PersonNm8BETH O'HALLORAN
IRS990/Form990PartVIISectionAGrp/PersonNm9AMY TENNEY
IRS990/Form990PartVIISectionAGrp/PersonNm10DANIEL 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/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9180876
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10125235
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/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt10COO
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0451520
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt07012151
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0470
IRS990/InsuranceGrp/TotalAmt0470
IRS990/InterestGrp/ProgramServicesAmt050777
IRS990/InterestGrp/TotalAmt050777
IRS990/InvestmentIncomeGrp/ExclusionAmt01119
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01119
IRS990/InvestmentInJointVentureInd00
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04041202
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06280283
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06145508
IRS990/LandBldgEquipCostOrOtherBssAmt010186710
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0BACS 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt05688728
IRS990/NetAssetsOrFundBalancesEOYAmt06392757
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05688728
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06392757
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0193299
IRS990/OccupancyGrp/TotalAmt0193299
IRS990/OfficeExpensesGrp/ProgramServicesAmt029526
IRS990/OfficeExpensesGrp/TotalAmt029526
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0441588
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0441588
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MEDICAL AND DENTAL SERV
IRS990/OtherExpensesGrp/ProgramServicesAmt0613283
IRS990/OtherExpensesGrp/ProgramServicesAmt1204720
IRS990/OtherExpensesGrp/ProgramServicesAmt2157586
IRS990/OtherExpensesGrp/ProgramServicesAmt366274
IRS990/OtherExpensesGrp/TotalAmt0613283
IRS990/OtherExpensesGrp/TotalAmt1204720
IRS990/OtherExpensesGrp/TotalAmt2157586
IRS990/OtherExpensesGrp/TotalAmt366274
IRS990/OtherLiabilitiesGrp/BOYAmt0170332
IRS990/OtherLiabilitiesGrp/EOYAmt060777
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0BAMS PAYROLL EXPENSE R
IRS990/OtherRevenueMiscGrp/Desc1MISC. REVENUE-RELATED-
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0145611
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt127566
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0145611
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt127566
IRS990/OtherRevenueTotalAmt0173177
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02366534
IRS990/OtherSalariesAndWagesGrp/TotalAmt02366534
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0206493
IRS990/PayrollTaxesGrp/TotalAmt0206493
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt097477
IRS990/PensionPlanContributionsGrp/TotalAmt097477
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05548
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0AMY TENNEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/BusinessCd1624310
IRS990/ProgramServiceRevenueGrp/BusinessCd2624310
IRS990/ProgramServiceRevenueGrp/BusinessCd3624310
IRS990/ProgramServiceRevenueGrp/BusinessCd4624310
IRS990/ProgramServiceRevenueGrp/Desc0PRERELEASE CENTER PROG
IRS990/ProgramServiceRevenueGrp/Desc1ELKHORN PROGRAM REVENU
IRS990/ProgramServiceRevenueGrp/Desc2PRERELEASE CENTER RENT
IRS990/ProgramServiceRevenueGrp/Desc3CLIENT FEES
IRS990/ProgramServiceRevenueGrp/Desc4CHEMICAL DEPENDENCY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02546754
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12327756
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2502350
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3228238
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4100698
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02546754
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12327756
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2502350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3228238
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4100698
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ELKHORN TREATMENT FACILITY MAKES UP 41% OF TOTAL PROGRAM REVENUES FOR THE PERIOD. THIS PROGRAM MAINTAINS A WOMEN'S TREATMENT CENTER/PRISON FOR THOSE CONVICTED OF CERTAIN DRUG-RELATED CRIMES, OR SUFFERING FROM CO-OCCURRING MENTAL HEALTH AND SUBSTANCE USE DISORDER. IT PROVIDES TREATMENT FOR MENTAL AND PHYSICAL PROBLEMS RELATED TO ADDICTION. IT ALSO PROVIDES COUNSELING AND ASSISTANCE TO HELP RESIDENTS TRANSITION BACK INTO SOCIETY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02047573
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02292379
IRS990/ProgSrvcAccomActy3Grp/Desc0THE CHEMICAL DEPENDENCY SERVICES BEGIN 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 PERSON'S NEEDS AND GIVES THEM THE BEST CHANCE TO GET WELL.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0559938
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0729477
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0810176
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08805
IRS990/PYOtherExpensesAmt03050296
IRS990/PYOtherRevenueAmt0189979
IRS990/PYProgramServiceRevenueAmt05774023
IRS990/PYRevenuesLessExpensesAmt0104109
IRS990/PYSalariesCompEmpBnftPaidAmt03628578
IRS990/PYTotalExpensesAmt06678874
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06782983
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0704029
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0680000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02857117
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01836600
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02168891
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0988826
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0725287
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0568832
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0667299
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt09019
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02959263
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01119
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09179
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014098
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07885
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01018
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt033299
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt028830798
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0145611
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0189979
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt061444
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0188920
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt021361
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0607315
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84220
IRS990ScheduleA/PublicSupportPY170Pct00.82640
IRS990ScheduleA/PublicSupportTotal170Amt03419921
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0143233
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt084889
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt075183
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt083536
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt073817
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0460658
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01132059
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0810176
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0644015
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0750835
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt082836
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03419921
IRS990ScheduleA/TotalSupportAmt04060535
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/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt05492775
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03339860
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08832635
IRS990ScheduleD/EquipmentGrp/BookValueAmt071886
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0701342
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0773228
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06308122
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0580847
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0580847
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt060777
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY
IRS990ScheduleD/RevenueNotReportedAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,977,101
Liabilities
$2,584,344
Net assets
$6,392,757
Revenue
$7,012,151
Expenses
$6,308,122
Net income
$704,029
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
2021Detailed filing. Detailed filing data is available for this year.$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. 2021 filings • 501(c)3 • $5M-$10M nonprofits