Civic Intelligence

Sweet Grass Lodge

990 • Fiscal year 2013 • EIN 81-0383156

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 20, 2014

Box 71059522-0710

(406) 759-5400

Siviq Scores

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

Liabilities / Assets

49th percentile

0.05x

Higher debt load relative to assets than 49% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

66th percentile

0.12x

Higher debt load relative to revenue than 66% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

73rd percentile

16%

Higher net margin than 73% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

63rd percentile

$38,642

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

43rd percentile

0.0%

Faster asset growth than 43% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

37th percentile

-0.9%

Faster revenue growth than 37% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Up

$945,544

Up $349 (+0.0%) from 2012

Net Assets

Up

$901,505

Up $57,072 (+6.8%) from 2012

Liabilities

Down

$44,039

Down $56,723 (-56%) from 2012

Revenue

Down

$355,500

Down $3,327 (-0.9%) from 2012

Expenses

Up

$298,428

Up $20,736 (+7.5%) from 2012

Net Income

Down

$57,072

Down $24,063 (-30%) from 2012

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $911,685Liabilities 2010: $205,894Net Assets 2010: $705,7912010Assets 2011: $926,541Liabilities 2011: $163,243Net Assets 2011: $763,2982011Assets 2012: $945,195Liabilities 2012: $100,762Net Assets 2012: $844,4332012Assets 2013: $945,544Liabilities 2013: $44,039Net Assets 2013: $901,5052013Assets 2014: $1,184,569Liabilities 2014: $287,150Net Assets 2014: $897,4192014Assets 2015: $1,309,003Liabilities 2015: $408,835Net Assets 2015: $900,1682015Assets 2016: $1,253,222Liabilities 2016: $395,592Net Assets 2016: $857,6302016Assets 2017: $1,158,243Liabilities 2017: $349,593Net Assets 2017: $808,6502017Assets 2018: $1,089,058Liabilities 2018: $328,659Net Assets 2018: $760,3992018Assets 2019: $1,046,775Liabilities 2019: $307,307Net Assets 2019: $739,4682019Assets 2020: $1,002,633Liabilities 2020: $288,592Net Assets 2020: $714,0412020Assets 2021: $966,535Liabilities 2021: $263,181Net Assets 2021: $703,3542021Assets 2022: $901,332Liabilities 2022: $246,848Net Assets 2022: $654,4842022Assets 2023: $853,000Liabilities 2023: $210,367Net Assets 2023: $642,6332023Assets 2024: $808,181Liabilities 2024: $202,887Net Assets 2024: $605,2942024Assets 2025: $753,993Liabilities 2025: $199,471Net Assets 2025: $554,5222025

Highlighted filing

2013

Assets$945,544
Liabilities$44,039
Net Assets$901,505

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $273,9172010Revenue 2011: $322,996Expenses 2011: $265,489Net Income 2011: $57,5072011Revenue 2012: $358,827Expenses 2012: $277,692Net Income 2012: $81,1352012Revenue 2013: $355,500Expenses 2013: $298,428Net Income 2013: $57,0722013Revenue 2014: $291,603Expenses 2014: $295,689Net Income 2014: -$4,0862014Revenue 2015: $315,045Expenses 2015: $312,296Net Income 2015: $2,7492015Revenue 2016: $324,466Expenses 2016: $367,004Net Income 2016: -$42,5382016Revenue 2017: $312,074Expenses 2017: $361,054Net Income 2017: -$48,9802017Revenue 2018: $311,688Expenses 2018: $359,939Net Income 2018: -$48,2512018Revenue 2019: $344,766Expenses 2019: $365,697Net Income 2019: -$20,9312019Revenue 2020: $365,792Expenses 2020: $391,219Net Income 2020: -$25,4272020Revenue 2021: $374,078Expenses 2021: $384,765Net Income 2021: -$10,6872021Revenue 2022: $374,713Expenses 2022: $423,583Net Income 2022: -$48,8702022Revenue 2023: $377,882Expenses 2023: $389,731Net Income 2023: -$11,8492023Revenue 2024: $372,076Expenses 2024: $409,415Net Income 2024: -$37,3392024Revenue 2025: $377,565Expenses 2025: $428,337Net Income 2025: -$50,7722025

Highlighted filing

2013

Revenue$355,500
Expenses$298,428
Net Income$57,072
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 20, 2014
Return Version
2013v3.0
Gross Receipts
$355,500
Mission and Program Overview

Mission

Operation and administration of an independent living facility.

Operation and administration of a retirement home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$844,121$841,543▼ $2,578
Cash and Non-Interest-Bearing Accounts$72,934$75,508▲ $2,574
Prepaid Expenses and Deferred Charges$18,433$18,017▼ $416
Investments Program Related$8,456$9,125▲ $669
Savings and Temporary Cash Investments$1,251$1,351▲ $100
Total Assets$945,195$945,544▲ $349
Liabilities
Mortgage Notes Payable Secured by Investment Property$77,000--
Accounts Payable and Accrued Expenses$6,938$26,572▲ $19,634
Other Liabilities$16,235$16,177▼ $58
Deferred Revenue$589$1,290▲ $701
Total Liabilities$100,762$44,039▼ $56,723
Net Assets / Fund Balance
Unrestricted Net Assets$844,433$901,505▲ $57,072
Total Net Assets Fund Balance$844,433$901,505▲ $57,072
Total Liabilities and Net Assets / Fund Balance$945,195$945,544▲ $349

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$796,445$1,053,039$1,849,484
Equipment$34,471$276,524$310,995
Land$10,627-$10,627
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shirley PeckManagerFT$38,642$38,642

Board Members and Trustees

NameTitle
Don DahlenPresident
Marion WankenVice President
Beverly PugsleyBoard Member
Gordon NelsonBoard Member
Marcus JochimBoard Member
Mike WalstadBoard Member
Patricia SeidlitzBoard Member
Rose Ish - FormerBoard Member
Steve BrownBoard Member
Trina ThielmanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$113,517
Program Service Revenue
$241,968
Investment Income
$15
Other Revenue
$0
All Other Contributions
$100
Change in Net Assets
$57,072

Audited Revenue Reconciliation

Revenue per Audited Statements
$355,500
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$355,500
Total Revenue per Form 990
$355,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$208,479
Salaries, Compensation, and Employee Benefits$89,949
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$90,130--$90,130
Depreciation Depletion$65,928--$65,928
Other Salaries and Wages$41,275--$41,275
Current Officers, Directors, Trustees, and Key Employees$38,642--$38,642
Insurance$18,490--$18,490
Payroll Taxes$6,964--$6,964
Fees for Services Accounting$6,179--$6,179
Other Employee Benefits$3,068--$3,068
Office Expenses$2,536--$2,536
Advertising$1,527--$1,527
Interest$1,289--$1,289
Fees for Services Other$1,196--$1,196
Travel$1,156--$1,156
Other Expenses$600--$600
Total Functional Expenses$298,428$0$0$298,428

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$298,428
Total Expenses per Audited Statements$298,428
Total Expenses per Form 990$298,428
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
Tenant Security Deposits$16,177
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
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, Section A, Line 7A

The members of the community elect the board of directors.

Form 990, Part VI, Section B, Line 11

The board of directors reviews the 990 after it has been filed.

Form 990, Part VI, Section B, Line 15A

Manager compensation is decided upon by the budget and salaries committee. The governing board then reviews and finalizes the decision.

Form 990, Part VI, Section C, Line 19

Sweetgrass lodge makes its governing documents and financial statements available to the public upon written request.

Filing and Contact Details

Filer

EIN
81-0383156
Phone
4067595400

Signing Officer

Name
Shirley Peck
Title
Manager
Phone
4067595400
Signed
2014-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shirley Peck
Formed
1979
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
9

Preparer

Preparer
Loran S Stensland CPA
Phone
4067612820
Raw XML AppendixShowing 400 of 429 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010
IRS990/PYOtherExpensesAmt0194774
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0240355
IRS990/PYRevenuesLessExpensesAmt081135
IRS990/PYSalariesCompEmpBnftPaidAmt082918
IRS990/PYTotalExpensesAmt0277692
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0358827
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt057072
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0241968
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01251
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01351
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0113417
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0117957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0123146
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0111361
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt096356
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0562237
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt072
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01159071
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99760
IRS990ScheduleA/PublicSupportTotal170Amt0562237
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0113417
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0117957
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0123146
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0111361
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt096356
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0562237
IRS990ScheduleA/TotalSupportAmt0562309
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/BuildingsGrp/BookValueAmt0796445
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01053039
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01849484
IRS990ScheduleD/EquipmentGrp/BookValueAmt034471
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0276524
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0310995
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0298428
IRS990ScheduleD/LandGrp/BookValueAmt010627
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010627
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016177
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0355500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0841543
IRS990ScheduleD/TotalExpensesPerForm990Amt0298428
IRS990ScheduleD/TotalLiabilityAmt016177
IRS990ScheduleD/TotalRevenuePerForm990Amt0355500
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0355500
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0298428
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE COMMUNITY ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE 990 AFTER IT HAS BEEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGER COMPENSATION IS DECIDED UPON BY THE BUDGET AND SALARIES COMMITTEE. THE GOVERNING BOARD THEN REVIEWS AND FINALIZES THE DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SWEETGRASS LODGE MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0945195
IRS990/TotalAssetsEOYAmt0945544
IRS990/TotalAssetsGrp/BOYAmt0945195
IRS990/TotalAssetsGrp/EOYAmt0945544
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0113517
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0298428
IRS990/TotalFunctionalExpensesGrp/TotalAmt0298428
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0100762
IRS990/TotalLiabilitiesEOYAmt044039
IRS990/TotalLiabilitiesGrp/BOYAmt0100762
IRS990/TotalLiabilitiesGrp/EOYAmt044039
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0844433
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0901505
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0298428
IRS990/TotalProgramServiceRevenueAmt0241968
IRS990/TotalReportableCompFromOrgAmt038642
IRS990/TotalRevenueGrp/ExclusionAmt015
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0241968
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0355500
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0945195
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0945544
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01156
IRS990/TravelGrp/TotalAmt01156
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0844433
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0901505
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10BOX 710
IRS990/USAddress/City0CHESTER
IRS990/USAddress/State0MT
IRS990/USAddress/ZIPCode0595220710
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.75$0.20$0.55$0.38$0.43$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.81$0.20$0.61$0.37$0.41$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.21$0.64$0.38$0.39$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.25$0.65$0.37$0.42$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.97$0.26$0.70$0.37$0.38$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.29$0.71$0.37$0.39$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.31$0.74$0.34$0.37$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.33$0.76$0.31$0.36$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.16$0.35$0.81$0.31$0.36$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.25$0.40$0.86$0.32$0.37$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.41$0.90$0.32$0.31$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.29$0.90$0.29$0.30$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.95$0.04$0.90$0.36$0.30$0.06
2012Summary only. Only limited summary data is available for this year.$0.95$0.10$0.84$0.36$0.28$0.08
2011Summary only. Only limited summary data is available for this year.$0.93$0.16$0.76$0.32$0.27$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.21$0.71$0.27