Civic Intelligence

Helena Building Industry Association of Helena Montana Inc

990 • Fiscal year 2018 • EIN 81-0401928

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 13, 2019

3180 Dredge DrHelena, MT 59602

(406) 449-3358

Siviq Scores

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

Liabilities / Assets

88th percentile

0.34x

Higher debt load relative to assets than 88% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

92nd percentile

0.37x

Higher debt load relative to revenue than 92% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

23rd percentile

-9.7%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

84th percentile

$44,964

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

38th percentile

-3.3%

Faster asset growth than 38% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

23rd percentile

-13%

Faster revenue growth than 23% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$328,245

Down $11,348 (-3.3%) from 2017

Net Assets

Down

$216,533

Down $29,381 (-12%) from 2017

Liabilities

Up

$111,712

Up $18,033 (+19%) from 2017

Revenue

Down

$301,908

Down $46,370 (-13%) from 2017

Expenses

Down

$331,289

Down $12,146 (-3.5%) from 2017

Net Income

Down

-$29,381

Down $34,224 (-707%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $377,419Liabilities 2010: $136,954Net Assets 2010: $240,4652010Assets 2011: $374,754Liabilities 2011: $135,288Net Assets 2011: $239,4662011Assets 2012: $356,635Liabilities 2012: $126,774Net Assets 2012: $229,8612012Assets 2013: $344,906Liabilities 2013: $122,768Net Assets 2013: $222,1382013Assets 2014: $341,806Liabilities 2014: $112,287Net Assets 2014: $229,5192014Assets 2015: $385,587Liabilities 2015: $106,457Net Assets 2015: $279,1302015Assets 2016: $340,202Liabilities 2016: $98,217Net Assets 2016: $241,9852016Assets 2017: $339,593Liabilities 2017: $93,679Net Assets 2017: $245,9142017Assets 2018: $328,245Liabilities 2018: $111,712Net Assets 2018: $216,5332018Assets 2019: $298,186Liabilities 2019: $96,660Net Assets 2019: $201,5262019Assets 2020: $371,834Liabilities 2020: $231,191Net Assets 2020: $140,6432020

Highlighted filing

2018

Assets$328,245
Liabilities$111,712
Net Assets$216,533

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $385,2852010Expenses 2011: $320,1142011Expenses 2012: $322,7852012Revenue 2013: $281,874Expenses 2013: $289,597Net Income 2013: -$7,7232013Revenue 2014: $335,567Expenses 2014: $328,536Net Income 2014: $7,0312014Revenue 2015: $412,170Expenses 2015: $362,559Net Income 2015: $49,6112015Revenue 2016: $344,622Expenses 2016: $369,644Net Income 2016: -$25,0222016Revenue 2017: $348,278Expenses 2017: $343,435Net Income 2017: $4,8432017Revenue 2018: $301,908Expenses 2018: $331,289Net Income 2018: -$29,3812018Revenue 2019: $304,441Expenses 2019: $322,702Net Income 2019: -$18,2612019Revenue 2020: $168,190Expenses 2020: $229,073Net Income 2020: -$60,8832020

Highlighted filing

2018

Revenue$301,908
Expenses$331,289
Net Income-$29,381
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$301,908
Mission and Program Overview

Mission

An association of business people drawn together by home building, working to raise the standards of the building industry through education and civic involvement for the betterment and positive growth of our community and industry. The association is responsible to maintain a legislative committee on behalf of the montana building industry association.

An association of business people drawn together by home building, working to raise the standards of the builidng industry through education and civid involvement for the betterment and positive growth of our community and industry. The association is responsible to maintain a legislative committee on behalf of the montana building association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$245,914$216,533▼ $29,381
Land, Buildings, and Equipment, Net$131,917$125,621▼ $6,296
Savings and Temporary Cash Investments$112,018$112,018→ $0
Cash and Non-Interest-Bearing Accounts$98,224$90,076▼ $8,148
Intangible Assets$735$665▼ $70
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Accounts Receivable$-3,301$-135▲ $3,166
Total Assets$339,593$328,245▼ $11,348
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$88,405$81,201▼ $7,204
Other Liabilities-$30,511-
Accounts Payable and Accrued Expenses$5,274--
Total Liabilities$93,679$111,712▲ $18,033
Net Assets / Fund Balance
Total Net Assets Fund Balance$245,914$216,533▼ $29,381
Total Liabilities and Net Assets / Fund Balance$339,593$328,245▼ $11,348

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$121,130$44,865$165,995
Equipment$3,743$24,322$28,065
Other Land Buildings$325$9,757$10,082
Leasehold Improvements$423$2,088$2,511
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donna DurckelCurrent ExecutiFT$44,964$44,964
Elaine MarcillePrior Executive-$9,846$9,846

Board Members and Trustees

NameTitle
Chuck CasteelPast President
Adam PentecostPresident
Mike HughesDirector
Rob MartinDirector
Shelley HarrisDirector
Tina PetersenDirector
Kevin Horne1st Vice Presid
Dustin Lundstrom2nd Vice Presid
Mike MageeAssociate Vice
Matthew TedescoEx Officio Dire
Jim DormadyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$59,078
Program Service Revenue
$242,757
Investment Income
$73
Other Revenue
$0
Change in Net Assets
$-29,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$186,691
Salaries, Compensation, and Employee Benefits$105,045
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$54,810
Benefits to Members---$39,553
Other Salaries and Wages---$34,306
Other Expenses---$18,450
Occupancy---$15,694
All Other Expenses---$8,590
Other Employee Benefits---$8,253
Payroll Taxes---$7,676
Depreciation Depletion---$6,366
Insurance---$3,801
Interest---$3,469
Travel---$3,100
Fees for Services Management---$960
Fees for Services Accounting---$900
Advertising---$846
Fees for Services Legal---$113
Total Functional Expenses$0$0$0$331,289
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Home Show Deposits$19,775
Home Show Prepaid Booth$6,775
Scholarships Payable$2,500
Payroll Liabilities$1,461
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

Governing board reviews the form 990 before filing.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Form 990 is available upon request.

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

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Helena Building Industry Association
EIN
81-0401928
Phone
4064493358
Address
3180 DREDGE DR, HELENA, MT 59602

Signing Officer

Name
Adam Pentecost
Title
President
Signed
2019-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Pentecost
Formed
1996
Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
150

Preparer

Firm
Rudd & Company PLLC
Address
3805 Valley Commons Drive Suite 7, Bozeman, MT 59718
Preparer
Dawn M Wrigg CPA
Phone
4065853393
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: state and national home building association dues and other general revenue related to the association's exempt purpose.

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IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt088405
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt081201
IRS990/NetAssetsOrFundBalancesBOYAmt0245914
IRS990/NetAssetsOrFundBalancesEOYAmt0216533
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt015694
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08253
IRS990/OtherExpensesGrp/Desc0HOME SHOW EXPENSES
IRS990/OtherExpensesGrp/Desc1PARADE OF HOMES EXPENSES
IRS990/OtherExpensesGrp/Desc2COMMITTEE EXPENSE
IRS990/OtherExpensesGrp/Desc3SPECIAL ISSUES EXPENSE
IRS990/OtherExpensesGrp/TotalAmt051454
IRS990/OtherExpensesGrp/TotalAmt139451
IRS990/OtherExpensesGrp/TotalAmt233497
IRS990/OtherExpensesGrp/TotalAmt318450
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/EOYAmt030511
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt034306
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt07676
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ADAM PENTECOST
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0GENERAL MEETING
IRS990/ProgramServiceRevenueGrp/Desc1HOME SHOWS
IRS990/ProgramServiceRevenueGrp/Desc2PARADE OF HOMES
IRS990/ProgramServiceRevenueGrp/Desc3SPECIAL ISSUES FUNDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt043871
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1111504
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt272382
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt315000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt043871
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1111504
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt272382
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt315000
IRS990/ProgSrvcAccomActy2Grp/Desc0STATE AND NATIONAL HOME BUILDING ASSOCIATION DUES AND OTHER GENERAL REVENUE RELATED TO THE ASSOCIATION'S EXEMPT PURPOSE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt039553
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt059078
IRS990/ProgSrvcAccomActy3Grp/Desc0THE PARADE OF HOMES EXHIBITS TO THE HELENA COMMUNITY THE PRESENCE OF THE BUILDING INDUSTRY BY DISPLAYING HOMES BUILT BY MEMBERS. OVER 2000 PEOPLE TOUR THE RESIDENTIAL BUILDING PROJECTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt039451
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt072382
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt065001
IRS990/PYContributionsGrantsAmt089680
IRS990/PYInvestmentIncomeAmt0156
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0168843
IRS990/PYProgramServiceRevenueAmt0258442
IRS990/PYRevenuesLessExpensesAmt04843
IRS990/PYSalariesCompEmpBnftPaidAmt0109591
IRS990/PYTotalExpensesAmt0343435
IRS990/PYTotalRevenueAmt0348278
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-29381
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0110987
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0245914
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0216533
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0112018
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0112018
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0121130
IRS990ScheduleD/BuildingsGrp/DepreciationAmt044865
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0165995
IRS990ScheduleD/EquipmentGrp/BookValueAmt03743
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024322
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028065
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0423
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02088
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02511
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0325
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09757
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010082
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019775
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16775
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0HOME SHOW DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1HOME SHOW PREPAID BOOTH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SCHOLARSHIPS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0125621
IRS990ScheduleD/TotalLiabilityAmt030511
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: STATE AND NATIONAL HOME BUILDING ASSOCIATION DUES AND OTHER GENERAL REVENUE RELATED TO THE ASSOCIATION'S EXEMPT PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BOARD REVIEWS THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0339593
IRS990/TotalAssetsEOYAmt0328245
IRS990/TotalAssetsGrp/BOYAmt0339593
IRS990/TotalAssetsGrp/EOYAmt0328245
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt059078
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0331289
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt093679
IRS990/TotalLiabilitiesEOYAmt0111712
IRS990/TotalLiabilitiesGrp/BOYAmt093679

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