Civic Intelligence

Colstrip Lodge 2190

990 • Fiscal year 2016 • EIN 81-0405654

May 01, 2015 to Apr 30, 2016 • Filed on Sep 09, 2016

PO Box 937Colstrip, MT 59323

(406) 748-4156

Siviq Scores

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

Liabilities / Assets

78th percentile

0.22x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.43x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Net Margin

9th percentile

-37%

Higher net margin than 9% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Asset Growth

14th percentile

-5.4%

Faster asset growth than 14% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

10th percentile

-29%

Faster revenue growth than 10% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$631,912

Down $35,911 (-5.4%) from 2015

Net Assets

Down

$489,962

Down $132,676 (-21%) from 2015

Liabilities

Up

$141,950

Up $96,765 (+214%) from 2015

Revenue

Down

$327,235

Down $134,475 (-29%) from 2015

Expenses

Down

$447,551

Down $56,808 (-11%) from 2015

Net Income

Down

-$120,316

Down $77,667 (-182%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $900,491Liabilities 2012: $61,039Net Assets 2012: $839,4512012Assets 2013: $701,995Liabilities 2013: $38,877Net Assets 2013: $663,1182013Assets 2014: $701,190Liabilities 2014: $56,537Net Assets 2014: $644,6532014Assets 2015: $667,823Liabilities 2015: $45,185Net Assets 2015: $622,6382015Assets 2016: $631,912Liabilities 2016: $141,950Net Assets 2016: $489,9622016Assets 2017: $608,298Liabilities 2017: $162,160Net Assets 2017: $446,1382017Assets 2018: $571,477Liabilities 2018: $153,620Net Assets 2018: $417,8572018Assets 2019: $543,272Liabilities 2019: $151,267Net Assets 2019: $392,0052019Assets 2020: $514,907Liabilities 2020: $133,695Net Assets 2020: $381,2122020Assets 2021: $526,595Liabilities 2021: $151,438Net Assets 2021: $375,1572021Assets 2022: $537,439Liabilities 2022: $144,477Net Assets 2022: $392,9622022Assets 2023: $649,495Liabilities 2023: $134,775Net Assets 2023: $514,7202023Assets 2024: $674,530Liabilities 2024: $142,804Net Assets 2024: $531,7262024Assets 2025: $656,831Liabilities 2025: $133,063Net Assets 2025: $523,7682025

Highlighted filing

2016

Assets$631,912
Liabilities$141,950
Net Assets$489,962

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $990,039Expenses 2012: $733,620Net Income 2012: $256,4192012Revenue 2013: $401,057Expenses 2013: $477,950Net Income 2013: -$76,8932013Revenue 2014: $475,619Expenses 2014: $496,456Net Income 2014: -$20,8372014Revenue 2015: $461,710Expenses 2015: $504,359Net Income 2015: -$42,6492015Revenue 2016: $327,235Expenses 2016: $447,551Net Income 2016: -$120,3162016Revenue 2017: $159,200Expenses 2017: $192,449Net Income 2017: -$33,2492017Revenue 2018: $128,928Expenses 2018: $160,906Net Income 2018: -$31,9782018Revenue 2019: $117,824Expenses 2019: $143,959Net Income 2019: -$26,1352019Revenue 2020: $123,024Expenses 2020: $134,080Net Income 2020: -$11,0562020Revenue 2021: $175,835Expenses 2021: $182,247Net Income 2021: -$6,4122021Revenue 2022: $220,779Expenses 2022: $202,611Net Income 2022: $18,1682022Revenue 2023: $376,662Expenses 2023: $254,840Net Income 2023: $121,8222023Revenue 2024: $250,062Expenses 2024: $234,156Net Income 2024: $15,9062024Revenue 2025: $239,737Expenses 2025: $245,273Net Income 2025: -$5,5362025

Highlighted filing

2016

Revenue$327,235
Expenses$447,551
Net Income-$120,316
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Sep 9, 2016
Return Version
2015v2.1
Gross Receipts
$614,319
Mission and Program Overview

Mission

The organization unites its members in bond of fraternity, benevolence & charity. This is accomplished through a year round schedule of social & recreational activities for the members and families estimated at 504+

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$649,384$620,200▼ $29,184
Inventories for Sale or Use$4,649$4,649→ $0
Accounts Receivable$1,591$3,643▲ $2,052
Cash and Non-Interest-Bearing Accounts$12,110$2,331▼ $9,779
Receivables From Officers Etc-$1,000-
Savings and Temporary Cash Investments$89$89→ $0
Total Assets$667,823$631,912▼ $35,911
Liabilities
Mortgage Notes Payable Secured by Investment Property-$72,747-
Accounts Payable and Accrued Expenses$41,973$36,062▼ $5,911
Other Liabilities$3,212$33,141▲ $29,929
Total Liabilities$45,185$141,950▲ $96,765
Net Assets / Fund Balance
Unrestricted Net Assets$622,638$489,962▼ $132,676
Total Net Assets Fund Balance$622,638$489,962▼ $132,676
Total Liabilities and Net Assets / Fund Balance$667,823$631,912▼ $35,911

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$295,556$33,620$329,176
Buildings$206,896$36,511$243,407
Equipment$69,748$84,739$154,487
Land$48,000-$48,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marko BakichTrustee
Ryan NelsonTrustee
Scott KrebsAdministrator
Carson FohlGovernor
Scott NelsonJr Governor
Steve BeckerJr Past Governor
Bob KesslerPrelate
Jerry McphersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,495
Program Service Revenue
$2,507
Investment Income
$9,340
Other Revenue
$309,893
All Other Contributions
$1,600
Change in Net Assets
$-120,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$259,517
Other Expenses$188,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$225,885--$225,885
Occupancy$81,782--$81,782
Other Expenses$33,704--$33,704
Payroll Taxes$33,632--$33,632
Depreciation Depletion$29,736--$29,736
Interest$6,495--$6,495
Office Expenses$4,705--$4,705
All Other Expenses$3,758--$3,758
Payments to Affiliates$2,016--$2,016
Fees for Services Accounting$1,720--$1,720
Insurance$355--$355
Advertising$288--$288
Information Technology$195--$195
Conferences and Meetings$75--$75
Total Functional Expenses$447,551$0$0$447,551
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$20,271
Gaming Direct Expenses$8,240
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$1,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liability$31,138
Due to Other Fraternal Units$2,003
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

We are a fraternal organization operated for and by the members and their families

Member election for additional members Part VI line 7A

We are a fraternal organization operated for and by the members and their families

Governing body decisions Part VI line 7B

We are a fraternal organization operated for and by the members and their families

Form 990 governing body review Part VI line 11

Annual form 990 is given to the board of directors at the next regular meeting upon completion of the report

Other officer or key employee compensation Part VI line 15B

Wages of key employee is determined by the board of directors

Governing documents etc available to public Part VI line 19

The organization responds to information requests in full compliance with federal and state laws

Filing and Contact Details

Filer

Filer Name
Colstrip Lodge 2190
EIN
81-0405654
Address
PO BOX 937, COLSTRIP, MT 59323
Doing Business As
Colstrip Lodge 2190

Signing Officer

Name
Bob Kessler
Title
Governor
Phone
4067484156
Signed
2016-09-09
Discuss with paid preparer
No

Organization Details

Formed
1982
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
61
Volunteers
10

Preparer

Firm
Mehling Tax & Accounting Inc
Address
PO Box 2039, Billings, MT 59103
Preparer
Fritz Mehling II
Phone
4062542724
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt089
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0206896
IRS990ScheduleD/BuildingsGrp/DepreciationAmt036511
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0243407
IRS990ScheduleD/EquipmentGrp/BookValueAmt069748
IRS990ScheduleD/EquipmentGrp/DepreciationAmt084739
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0154487
IRS990ScheduleD/LandGrp/BookValueAmt048000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt048000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0295556
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt033620
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0329176
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031138
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12003
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO OTHER FRATERNAL UNITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0620200
IRS990ScheduleD/TotalLiabilityAmt033141
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt08240
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt020271
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt020271
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt012031
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt08240
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt08240
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0BOB KESSLER
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERALL MANAGEMENT OF GAMING
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0AMUSEMENT SERVICES
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 81648-1326S 12TH ST WEST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BILLINGS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MT
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd059108
IRS990ScheduleG/StatesWhereGamingConductedCd0MT
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt01000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW NEEDS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JERRY MCPHERSON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0TREASURER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt01000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE ARE A FRATERNAL ORGANIZATION OPERATED FOR AND BY THE MEMBERS AND THEIR FAMILIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE ARE A FRATERNAL ORGANIZATION OPERATED FOR AND BY THE MEMBERS AND THEIR FAMILIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WE ARE A FRATERNAL ORGANIZATION OPERATED FOR AND BY THE MEMBERS AND THEIR FAMILIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL FORM 990 IS GIVEN TO THE BOARD OF DIRECTORS AT THE NEXT REGULAR MEETING UPON COMPLETION OF THE REPORT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WAGES OF KEY EMPLOYEE IS DETERMINED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION RESPONDS TO INFORMATION REQUESTS IN FULL COMPLIANCE WITH FEDERAL AND STATE LAWS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0667823
IRS990/TotalAssetsEOYAmt0631912
IRS990/TotalAssetsGrp/BOYAmt0667823
IRS990/TotalAssetsGrp/EOYAmt0631912
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05495
IRS990/TotalEmployeeCnt061
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0447551
IRS990/TotalFunctionalExpensesGrp/TotalAmt0447551
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt045185
IRS990/TotalLiabilitiesEOYAmt0141950
IRS990/TotalLiabilitiesGrp/BOYAmt045185
IRS990/TotalLiabilitiesGrp/EOYAmt0141950
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0622638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0489962
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0447551
IRS990/TotalProgramServiceRevenueAmt02507
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0321740
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0327235
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0667823
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0631912
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0622638
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0489962
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0BOB KESSLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GOVERNOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04067484156
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COLSTRIP LODGE 2190
ReturnHeader/Filer/BusinessNameControlTxt0COLS
ReturnHeader/Filer/EIN0810405654
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 937
ReturnHeader/Filer/USAddress/CityNm0COLSTRIP
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059323
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463637074
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mehling Tax & Accounting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 2039
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Billings
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059103
ReturnHeader/PreparerPersonGrp/PhoneNum04062542724
ReturnHeader/PreparerPersonGrp/PreparationDt02016-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Fritz Mehling II
ReturnHeader/ReturnTs02016-09-15T13:32:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-05-01
ReturnHeader/TaxPeriodEndDt02016-04-30

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.57$1.33$5.24$2.40$2.45$0.06
2024Detailed filing. Detailed filing data is available for this year.$6.75$1.43$5.32$2.50$2.34$0.16
2023Detailed filing. Detailed filing data is available for this year.$6.49$1.35$5.15$3.77$2.55$1.22
2022Detailed filing. Detailed filing data is available for this year.$5.37$1.44$3.93$2.21$2.03$0.18
2021Detailed filing. Detailed filing data is available for this year.$5.27$1.51$3.75$1.76$1.82$0.06
2020Detailed filing. Detailed filing data is available for this year.$5.15$1.34$3.81$1.23$1.34$0.11
2019Detailed filing. Detailed filing data is available for this year.$5.43$1.51$3.92$1.18$1.44$0.26
2018Detailed filing. Detailed filing data is available for this year.$5.71$1.54$4.18$1.29$1.61$0.32
2017Detailed filing. Detailed filing data is available for this year.$6.08$1.62$4.46$1.59$1.92$0.33
2016Detailed filing. Detailed filing data is available for this year.$6.32$1.42$4.90$3.27$4.48$1.20
2015Summary only. Only limited summary data is available for this year.$6.68$0.45$6.23$4.62$5.04$0.43
2014Summary only. Only limited summary data is available for this year.$7.01$0.57$6.45$4.76$4.96$0.21
2013Summary only. Only limited summary data is available for this year.$7.02$0.39$6.63$4.01$4.78$0.77
2012Summary only. Only limited summary data is available for this year.$9.00$0.61$8.39$9.90$7.34$2.56