Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Little Belt Cowboys Association Inc
EIN 81-0413521 • 501(c)4 • Belt, MT
Profile
To promote the little belt rodeo for the local and state ranching communtities
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Down$53,328
Down $5,296 (-9.0%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$53,328
Down $5,296 (-9.0%) from 2023
Revenue
Up$175,700
Up $21,059 (+14%) from 2023
Expenses
Up$180,996
Up $43,251 (+31%) from 2023
Net Income
Down-$5,296
Down $22,192 (-131%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $53,328
- Liabilities
- $0
- Net assets
- $53,328
- Revenue
- $175,700
- Expenses
- $180,996
- Net income
- -$5,296
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 14, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $175,700
Mission and Program Overview
Mission
To promote the little belt rodeo for the local and state ranching communtities
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $58,624 | $53,328 | ▼ $5,296 |
| Cash and Non-Interest-Bearing Accounts | $58,624 | $48,458 | ▼ $10,166 |
| Land, Buildings, and Equipment, Net | $0 | $4,870 | ▲ $4,870 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $58,624 | $53,328 | ▼ $5,296 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $58,624 | $53,328 | ▼ $5,296 |
| Total Liabilities and Net Assets / Fund Balance | $58,624 | $53,328 | ▼ $5,296 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $23,300 | $23,300 |
| Other Land Buildings | $926 | $4,774 | $5,700 |
| Buildings | $3,944 | $56 | $4,000 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Clancy Sivertsen | President |
| Joe Bodner | Vice President |
| Bill Neilson | Director |
| Cal Floerchinger | Director |
| Dave Anderson | Director |
| Jason Winder | Director |
| Wally Mcmanigle | Director |
| Sherry Floerchinger | Secretary |
| Lori Sivertsen | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $70,560
- Program Service Revenue
- $105,140
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $70,560
- Change in Net Assets
- $-5,296
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $176,646 |
| Grants and Similar Amounts Paid | $4,350 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $42,029 | - | - | $42,029 |
| Other Expenses | $19,565 | - | - | $19,565 |
| Fees for Services Other | $16,210 | - | - | $16,210 |
| Occupancy | $7,676 | - | - | $7,676 |
| Office Expenses | $5,816 | - | - | $5,816 |
| Advertising | $5,575 | - | - | $5,575 |
| Grants to Domestic Individuals | $4,350 | - | - | $4,350 |
| Conferences and Meetings | $3,387 | - | - | $3,387 |
| Insurance | $2,378 | - | - | $2,378 |
| Depreciation Depletion | - | $1,830 | - | $1,830 |
| Fees for Services Accounting | $750 | - | - | $750 |
| Total Functional Expenses | $179,166 | $1,830 | $0 | $180,996 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- 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 2
“President and treasurer are related family members.”
Form 990, Part VI, Section B, Line 11B
“Form 990 is reviewed by the board before filing the informational return.”
Form 990, Part VI, Section C, Line 19
“UPON REQUEST”
Filing and Contact Details
Filer
- Filer Name
- Little Belt Cowboys Association Inc
- EIN
- 81-0413521
- Phone
- 4062310019
- Address
- PO BOX 289, BELT, MT 59412
Signing Officer
- Name
- Lori Sivertsen
- Title
- Treasurer
- Phone
- 4062310019
- Signed
- 2025-05-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Lori Sivertsen
- Formed
- 1956
- Legal Domicile
- Mt
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Wipfli Llp
- Address
- 614 PARK DRIVE SOUTH, GREAT FALLS, MT 59405
- Preparer
- Kari Young
- Phone
- 4067271798
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Calcutta: program service expenses 15,785. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,785. Beer & liquor: program service expenses 7,855. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,855. Cascade county sheriff department fee: program service expenses 3,635. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,635. Printing: program service expenses 2,940. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,940. Raffle items: program service expenses 2,897. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,897. Program expenses: program service expenses 2,102. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,102. Circuit finals tickets: program service expenses 1,518. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,518. Approval fee: program service expenses 1,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,450. Buckles: program service expenses 1,273. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,273. Taxes: program service expenses 1,047. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,047. Vip: program service expenses 447. Management and general expenses 0. Fundraising expenses 0. Total expenses 447. Sheep & sheep equipment: program service expenses 400. Management and general expenses 0. Fundraising expenses 0. Total expenses 400. Other: program service expenses 350. Management and general expenses 0. Fundraising expenses 0. Total expenses 350. Pump toilets: program service expenses 300. Management and general expenses 0. Fundraising expenses 0. Total expenses 300. Permits & fees: program service expenses 30. Management and general expenses 0. Fundraising expenses 0. Total expenses 30.”
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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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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 23300 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 926 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 4774 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5700 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4870 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PRESIDENT AND TREASURER ARE RELATED FAMILY MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 IS REVIEWED BY THE BOARD BEFORE FILING THE INFORMATIONAL RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CALCUTTA: PROGRAM SERVICE EXPENSES 15,785. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,785. BEER & LIQUOR: PROGRAM SERVICE EXPENSES 7,855. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,855. CASCADE COUNTY SHERIFF DEPARTMENT FEE: PROGRAM SERVICE EXPENSES 3,635. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,635. PRINTING: PROGRAM SERVICE EXPENSES 2,940. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,940. RAFFLE ITEMS: PROGRAM SERVICE EXPENSES 2,897. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,897. PROGRAM EXPENSES: PROGRAM SERVICE EXPENSES 2,102. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,102. CIRCUIT FINALS TICKETS: PROGRAM SERVICE EXPENSES 1,518. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,518. APPROVAL FEE: PROGRAM SERVICE EXPENSES 1,450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,450. BUCKLES: PROGRAM SERVICE EXPENSES 1,273. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,273. TAXES: PROGRAM SERVICE EXPENSES 1,047. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,047. VIP: PROGRAM SERVICE EXPENSES 447. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 447. SHEEP & SHEEP EQUIPMENT: PROGRAM SERVICE EXPENSES 400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 400. OTHER: PROGRAM SERVICE EXPENSES 350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 350. PUMP TOILETS: PROGRAM SERVICE EXPENSES 300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300. PERMITS & FEES: PROGRAM SERVICE EXPENSES 30. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 24E |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 58624 |
| IRS990/TotalAssetsEOYAmt | 0 | 53328 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 58624 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 53328 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 70560 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1830 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 179166 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 180996 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 58624 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 53328 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 179166 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 105140 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 105140 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 175700 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 58624 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 53328 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 289 |
| IRS990/USAddress/CityNm | 0 | BELT |
| IRS990/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990/USAddress/ZIPCd | 0 | 59412 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LORI SIVERTSEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4062310019 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LITTLE BELT COWBOYS ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LITT |
| ReturnHeader/Filer/EIN | 0 | 810413521 |
| ReturnHeader/Filer/PhoneNum | 0 | 4062310019 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 289 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BELT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59412 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 390758449 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WIPFLI LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 614 PARK DRIVE SOUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREAT FALLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 59405 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4067271798 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KARI YOUNG |
| ReturnHeader/ReturnTs | 0 | 2025-05-15T11:46:33-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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