Civic Intelligence

Musselshell County Council on Aging Inc

EIN 81-0388229 • 501(c)3 • Roundup, MT

Profile

Services for Senior Citizens

PO Box 556Roundup, MT 59072
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

24th percentile

-19%

Higher net margin than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$32,905

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 15.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

27th percentile

-29%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$104,871

Down $42,203 (-29%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

$104,871

No earlier filing loaded for comparison.

Revenue

Up

$218,673

Up $28,909 (+15%) from 2023

Expenses

Up

$260,876

Up $70,987 (+37%) from 2023

Net Income

Down

-$42,203

Down $42,078 (-33662%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2012: $57,469Liabilities 2012: $02012Assets 2013: $38,345Liabilities 2013: $02013Assets 2014: $33,228Liabilities 2014: $02014Assets 2015: $40,666Liabilities 2015: $02015Assets 2016: $35,980Liabilities 2016: $02016Assets 2017: $27,392Liabilities 2017: $0Net Assets 2017: $27,3922017Assets 2018: $32,304Liabilities 2018: $0Net Assets 2018: $32,3042018Assets 2019: $37,263Liabilities 2019: $02019Assets 2020: $130,145Liabilities 2020: $0Net Assets 2020: $130,1452020Assets 2021: $157,897Liabilities 2021: $0Net Assets 2021: $157,8972021Assets 2022: $147,280Liabilities 2022: $0Net Assets 2022: $147,2802022Assets 2023: $147,074Liabilities 2023: $02023Assets 2024: $104,871Liabilities 2024: $0Net Assets 2024: $104,8712024

Highlighted filing

2024

Assets$104,871
Liabilities$0
Net Assets$104,871

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $135,794Expenses 2012: $144,560Net Income 2012: -$8,7662012Revenue 2013: $138,987Expenses 2013: $158,112Net Income 2013: -$19,1252013Revenue 2014: $152,218Expenses 2014: $157,335Net Income 2014: -$5,1172014Revenue 2015: $157,054Expenses 2015: $149,617Net Income 2015: $7,4372015Revenue 2016: $137,298Expenses 2016: $141,984Net Income 2016: -$4,6862016Revenue 2017: $130,296Expenses 2017: $138,884Net Income 2017: -$8,5882017Revenue 2018: $142,212Expenses 2018: $132,300Net Income 2018: $9,9122018Revenue 2019: $152,060Expenses 2019: $147,101Net Income 2019: $4,9592019Revenue 2020: $233,591Expenses 2020: $140,210Net Income 2020: $93,3812020Revenue 2021: $189,726Expenses 2021: $163,299Net Income 2021: $26,4272021Revenue 2022: $180,503Expenses 2022: $191,120Net Income 2022: -$10,6172022Revenue 2023: $189,764Expenses 2023: $189,889Net Income 2023: -$1252023Revenue 2024: $218,673Expenses 2024: $260,876Net Income 2024: -$42,2032024

Highlighted filing

2024

Revenue$218,673
Expenses$260,876
Net Income-$42,203

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$2.19$2.61$0.42
2023Summary only. Only limited summary data is available for this year.$1.47$0.00$1.90$1.90$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.00$1.47$1.81$1.91$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$1.90$1.63$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.00$1.30$2.34$1.40$0.93
2019Summary only. Only limited summary data is available for this year.$0.37$0.00$1.52$1.47$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.00$0.32$1.42$1.32$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.30$1.39$0.09
2016Summary only. Only limited summary data is available for this year.$0.36$0.00$1.37$1.42$0.05
2015Summary only. Only limited summary data is available for this year.$0.41$0.00$1.57$1.50$0.07
2014Summary only. Only limited summary data is available for this year.$0.33$0.00$1.52$1.57$0.05
2013Summary only. Only limited summary data is available for this year.$0.38$0.00$1.39$1.58$0.19
2012Summary only. Only limited summary data is available for this year.$0.57$0.00$1.36$1.45$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$218,673
Mission and Program Overview

Mission

Services for Senior Citizens

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$120,963$84,996▼ $35,967
Land, Buildings, and Equipment, Net$26,111$19,875▼ $6,236
Savings and Temporary Cash Investments$0--
Loans From Officers Directors$0$0→ $0
Total Assets$147,074$104,871▼ $42,203
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$147,074$104,871▼ $42,203
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$147,074$104,871▼ $42,203
Total Liabilities and Net Assets / Fund Balance$147,074$104,871▼ $42,203

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,875$45,811$65,686
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brenda VescoviExecutive DirectorFT$32,905$32,905
Tracy MoodyExecutive DirectorFT$2,904$2,904

Board Members and Trustees

NameTitle
Marlene SamuelsPresident
Roger SiemionPresident
Pamela LiggettVice Chair
Ron CarsonVice Chair
Brad MarkingBoard Member
Linda HarshmanBoard Member
Lisa LaliberteBoard Member
Stan PisleBoard Member
MaryLynn EdwardsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$142,595
Program Service Revenue
$75,537
Investment Income
$266
Other Revenue
$275
All Other Contributions
$14,443
Change in Net Assets
$-42,203
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$132,692
Other Expenses$128,184
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,373$9,576$0$121,949
Payroll Taxes$7,585$1,339$0$8,924
Occupancy$6,630$1,170$0$7,800
Depreciation Depletion$4,244$1,992-$6,236
Office Expenses$0$5,526$0$5,526
Fees for Services Accounting$0$3,542$0$3,542
Insurance-$2,069-$2,069
Other Employee Benefits$1,547$272$0$1,819
Travel-$1,677-$1,677
Other Expenses$1,214$0$0$1,214
Total Functional Expenses$233,713$27,163$0$260,876
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The 990 was not reviewed by the governing board prior to filing as the board membership is transitioning.

Form 990, Part VI, Section B, Line 12C

Conflict of interest forms are reviewed and updated annually or as new members are brought onto the Board.

Form 990, Part VI, Section B, Line 15

Compensation for the Executive Director was reviewed and approved by the governing board after reviewing the job duties and responsibilities.

Form 990, Part VI, Section C, Line 19

All MCCOA documents are available for public viewing by contacting the office and requesting to see the documents.

Filing and Contact Details

Filer

Filer Name
Musselshell County Council on Aging Inc
EIN
81-0388229
Phone
4063232015
Address
PO Box 556, Roundup, MT 59072

Signing Officer

Name
Tracy Moody
Title
Executive Director
Phone
4063232015
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Moody
Formed
1975
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
10
Volunteers
14

Preparer

Firm
Innova LLC
Address
28 6th St W, Roundup, MT 59072
Preparer
Melissa Carlson
Phone
4063200621
Raw XML AppendixShowing 400 of 532 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/MissionDesc0Services for Senior Citizens
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0147074
IRS990/NetAssetsOrFundBalancesEOYAmt0104871
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0275
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0275
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0147074
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0104871
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01170
IRS990/OccupancyGrp/ProgramServicesAmt06630
IRS990/OccupancyGrp/TotalAmt07800
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05526
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt05526
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0272
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01547
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01819
IRS990/OtherExpensesGrp/Desc0Transportation Costs
IRS990/OtherExpensesGrp/Desc1Congregate Meals Expense
IRS990/OtherExpensesGrp/Desc2Home Delivered Meal expense
IRS990/OtherExpensesGrp/Desc3Senior Center event costs
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt011443
IRS990/OtherExpensesGrp/ProgramServicesAmt139669
IRS990/OtherExpensesGrp/ProgramServicesAmt249008
IRS990/OtherExpensesGrp/ProgramServicesAmt31214
IRS990/OtherExpensesGrp/TotalAmt011443
IRS990/OtherExpensesGrp/TotalAmt139669
IRS990/OtherExpensesGrp/TotalAmt249008
IRS990/OtherExpensesGrp/TotalAmt31214
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09576
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0112373
IRS990/OtherSalariesAndWagesGrp/TotalAmt0121949
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01339
IRS990/PayrollTaxesGrp/ProgramServicesAmt07585
IRS990/PayrollTaxesGrp/TotalAmt08924
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Tracy Moody
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624210
IRS990/ProgramServiceRevenueGrp/BusinessCd1624210
IRS990/ProgramServiceRevenueGrp/BusinessCd2624120
IRS990/ProgramServiceRevenueGrp/Desc0Congregate Meals
IRS990/ProgramServiceRevenueGrp/Desc1Home Delivered Meals
IRS990/ProgramServiceRevenueGrp/Desc2Senior Support Services
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt041493
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120159
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt213885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt041493
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120159
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt213885
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0Home Delivered Meals provided 5,311 meals to 74 homebound seniors.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt085634
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt020399
IRS990/ProgSrvcAccomActy3Grp/Desc0Congregate Meal Program provided 7,094 community meals to 197 seniors.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt088631
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt041493
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt0136310
IRS990/PYExcessBenefitTransInd00
IRS990/PYInvestmentIncomeAmt0186
IRS990/PYOtherExpensesAmt082277
IRS990/PYOtherRevenueAmt01013
IRS990/PYProgramServiceRevenueAmt052255
IRS990/PYRevenuesLessExpensesAmt0-125
IRS990/PYSalariesCompEmpBnftPaidAmt0107612
IRS990/PYTotalExpensesAmt0189889
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0189764
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-42203
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt0275
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt013885
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0142595
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0107974
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0123901
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0146702
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0128965
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0650137
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0266
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0186
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt056
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0604
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0260713
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99907
IRS990ScheduleA/PublicSupportPY170Pct00.99939
IRS990ScheduleA/PublicSupportTotal170Amt0650137
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0142595
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0107974
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0123901
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0146702
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0128965
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0650137

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