Civic Intelligence

Montana State Fire Chiefs Association

990 • Fiscal year 2015 • EIN 81-0424802

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

727 Center St NE Ste 300Salem, OR 97301

(503) 581-0638

Siviq Scores

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

Liabilities / Assets

78th percentile

0.16x

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

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.06x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

67th percentile

9.5%

Higher net margin than 67% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

89th percentile

45%

Faster asset growth than 89% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

98th percentile

160%

Faster revenue growth than 98% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$149,336

Up $46,453 (+45%) from 2014

Net Assets

Up

$125,742

Up $35,031 (+39%) from 2014

Liabilities

Up

$23,594

Up $11,422 (+94%) from 2014

Revenue

Up

$369,325

Up $227,189 (+160%) from 2014

Expenses

Up

$334,294

Up $175,834 (+111%) from 2014

Net Income

Up

$35,031

Up $51,355 (+315%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $113,295Liabilities 2010: $1,854Net Assets 2010: $111,4412010Assets 2011: $122,744Liabilities 2011: $7,029Net Assets 2011: $115,7152011Assets 2012: $118,479Liabilities 2012: $1,615Net Assets 2012: $116,8642012Assets 2013: $117,042Liabilities 2013: $10,007Net Assets 2013: $107,0352013Assets 2014: $102,883Liabilities 2014: $12,172Net Assets 2014: $90,7112014Assets 2015: $149,336Liabilities 2015: $23,594Net Assets 2015: $125,7422015Assets 2016: $161,552Liabilities 2016: $32,799Net Assets 2016: $128,7532016Assets 2017: $241,019Liabilities 2017: $89,920Net Assets 2017: $151,0992017Assets 2018: $157,134Liabilities 2018: $0Net Assets 2018: $157,1342018Assets 2019: $145,210Liabilities 2019: $0Net Assets 2019: $145,2102019Assets 2020: $151,104Liabilities 2020: $0Net Assets 2020: $151,1042020Assets 2021: $190,101Liabilities 2021: $34,055Net Assets 2021: $156,0462021Assets 2022: $192,500Liabilities 2022: $23,780Net Assets 2022: $168,7202022Assets 2023: $200,892Liabilities 2023: $39,302Net Assets 2023: $161,5902023Assets 2024: $213,170Liabilities 2024: $48,487Net Assets 2024: $164,6832024

Highlighted filing

2015

Assets$149,336
Liabilities$23,594
Net Assets$125,742

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $41,1342010Expenses 2011: $77,2472011Expenses 2012: $41,5662012Revenue 2013: $101,914Expenses 2013: $111,743Net Income 2013: -$9,8292013Revenue 2014: $142,136Expenses 2014: $158,460Net Income 2014: -$16,3242014Revenue 2015: $369,325Expenses 2015: $334,294Net Income 2015: $35,0312015Revenue 2016: $263,954Expenses 2016: $260,943Net Income 2016: $3,0112016Revenue 2017: $320,274Expenses 2017: $297,928Net Income 2017: $22,3462017Revenue 2018: $83,608Expenses 2018: $77,786Net Income 2018: $5,8222018Revenue 2019: $94,516Expenses 2019: $106,243Net Income 2019: -$11,7272019Revenue 2020: $47,527Expenses 2020: $41,633Net Income 2020: $5,8942020Revenue 2021: $211,013Expenses 2021: $206,071Net Income 2021: $4,9422021Revenue 2022: $192,226Expenses 2022: $179,552Net Income 2022: $12,6742022Revenue 2023: $282,123Expenses 2023: $289,253Net Income 2023: -$7,1302023Revenue 2024: $490,706Expenses 2024: $487,613Net Income 2024: $3,0932024

Highlighted filing

2015

Revenue$369,325
Expenses$334,294
Net Income$35,031
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$369,325
Mission and Program Overview

Mission

To provided leadership and services to those persons interested in the preservation of lives, property and environment

To provide leadership and services to those persons interested in the preservation of lives, property, and the environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$57,078$67,392▲ $10,314
Accounts Receivable$22,422$43,758▲ $21,336
Cash and Non-Interest-Bearing Accounts$23,383$38,186▲ $14,803
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$102,883$149,336▲ $46,453
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$12,172$19,828▲ $7,656
Other Liabilities-$3,766-
Total Liabilities$12,172$23,594▲ $11,422
Net Assets / Fund Balance
Unrestricted Net Assets$90,711$125,742▲ $35,031
Total Net Assets Fund Balance$90,711$125,742▲ $35,031
Total Liabilities and Net Assets / Fund Balance$102,883$149,336▲ $46,453
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rich CowgerChairperson
Jason Shrauger2nd Vice Chair
Leonard LundbyVice Chair
Jeff MillerDirector
Kraig HansenDirector
Rick AbrahamDirector
Tom KuntzDirector
William ColwellDirector
William FarhatDirector
Allen LorenzEx Officio
Steve HaradaEx Officio
Ted MeadEx Officio
Brent ChristophersonMontana VP

Highest Paid Contractors

ContractorServicesLocationCompensation
Western Fire Chiefs AssociationManagment Services727 CENTER ST NE STE 300, Salem, OR 97301-
Revenue and Support

Revenue Composition

Contributions and Grants
$331,770
Program Service Revenue
$37,408
Investment Income
$147
Other Revenue
$0
All Other Contributions
$318,886
Change in Net Assets
$35,031

Audited Revenue Reconciliation

Revenue per Audited Statements
$369,325
Total Revenue per Audited Statements
$369,325
Total Revenue per Form 990
$369,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$255,371
Salaries, Compensation, and Employee Benefits$74,308
Grants and Similar Amounts Paid$4,615
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$57,086$10,074-$67,160
Travel$31,214--$31,214
Fees for Services Management$24,000--$24,000
All Other Expenses$18,277$3,202-$21,479
Advertising$8,863--$8,863
Other Expenses$8,367--$8,367
Conferences and Meetings$8,343--$8,343
Other Employee Benefits$6,076$1,072-$7,148
Grants to Domestic Orgs$4,615--$4,615
Insurance$452--$452
Office Expenses-$296-$296
Fees for Services Accounting-$34-$34
Total Functional Expenses$319,616$14,678$0$334,294

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$334,294
Total Expenses per Audited Statements$334,294
Total Expenses per Form 990$334,294
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held in Trust$3,766
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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 6: Explanation of Classes of Members or Shareholder

The organization offers a membership in exchange for dues payment. The members are represented and the state, regional, and national level as a unified body, can participate in networking events, and receive education relevant to the profession. The members exercise voting rights at annual membership meeting on various organizational issues.

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

Management reviewed and approved the filing of form 990 prior to submission.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Montana State Fire Chiefs Assoc
EIN
81-0424802
Phone
5035810638
Address
727 CENTER ST NE STE 300, SALEM, OR 97301

Signing Officer

Name
Rich Cowger
Title
Chairperson
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Mt
Voting Board Members
13
Independent Board Members
14
Employees
0
Volunteers
13

Preparer

Firm
Mrachek Popp & Associates PC
Address
404 North 31st Suite 400, Billings, MT 59101
Preparer
Jeffrey Mrachek
Phone
4062526301
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt012884
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE LEADERSHIP AND SERVICES TO THOSE PERSONS INTERESTED IN THE PRESERVATION OF LIVES, PROPERTY, AND THE ENVIRONMENT
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt090711
IRS990/NetAssetsOrFundBalancesEOYAmt0125742
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0296
IRS990/OfficeExpensesGrp/TotalAmt0296
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01072
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06076
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07148
IRS990/OtherExpensesGrp/Desc0TRAINING
IRS990/OtherExpensesGrp/Desc1WEB DEVELOPMENT/MGMT
IRS990/OtherExpensesGrp/Desc2MEETINGS
IRS990/OtherExpensesGrp/Desc3CONF EXPENSE: HOTEL OCCUPANCY
IRS990/OtherExpensesGrp/ProgramServicesAmt0127195
IRS990/OtherExpensesGrp/ProgramServicesAmt116548
IRS990/OtherExpensesGrp/ProgramServicesAmt28580
IRS990/OtherExpensesGrp/ProgramServicesAmt38367
IRS990/OtherExpensesGrp/TotalAmt0127195
IRS990/OtherExpensesGrp/TotalAmt116548
IRS990/OtherExpensesGrp/TotalAmt28580
IRS990/OtherExpensesGrp/TotalAmt38367
IRS990/OtherLiabilitiesGrp/EOYAmt03766
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010074
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt057086
IRS990/OtherSalariesAndWagesGrp/TotalAmt067160
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt037408
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt037408
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE EDUCATIONAL CONFERENCES TO MONTANA VOLUNTEER FIREFIGHTERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt036450
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt037408
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0100683
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0181
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0113135
IRS990/PYProgramServiceRevenueAmt041272
IRS990/PYRevenuesLessExpensesAmt0-16324
IRS990/PYSalariesCompEmpBnftPaidAmt045325
IRS990/PYTotalExpensesAmt0158460
IRS990/PYTotalRevenueAmt0142136
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt035031
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt057078
IRS990/SavingsAndTempCashInvstGrp/EOYAmt067392
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0334294
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03766
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD IN TRUST
IRS990ScheduleD/RevenueSubtotalAmt0369325
IRS990ScheduleD/TotalExpensesPerForm990Amt0334294
IRS990ScheduleD/TotalLiabilityAmt03766
IRS990ScheduleD/TotalRevenuePerForm990Amt0369325
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0369325
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0334294
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION OFFERS A MEMBERSHIP IN EXCHANGE FOR DUES PAYMENT. THE MEMBERS ARE REPRESENTED AND THE STATE, REGIONAL, AND NATIONAL LEVEL AS A UNIFIED BODY, CAN PARTICIPATE IN NETWORKING EVENTS, AND RECEIVE EDUCATION RELEVANT TO THE PROFESSION. THE MEMBERS EXERCISE VOTING RIGHTS AT ANNUAL MEMBERSHIP MEETING ON VARIOUS ORGANIZATIONAL ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT REVIEWED AND APPROVED THE FILING OF FORM 990 PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0102883
IRS990/TotalAssetsEOYAmt0149336
IRS990/TotalAssetsGrp/BOYAmt0102883
IRS990/TotalAssetsGrp/EOYAmt0149336
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0331770
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014678
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0319616
IRS990/TotalFunctionalExpensesGrp/TotalAmt0334294
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012172
IRS990/TotalLiabilitiesEOYAmt023594
IRS990/TotalLiabilitiesGrp/BOYAmt012172
IRS990/TotalLiabilitiesGrp/EOYAmt023594
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt090711
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0125742
IRS990/TotalProgramServiceExpensesAmt0319616
IRS990/TotalProgramServiceRevenueAmt037408
IRS990/TotalRevenueGrp/ExclusionAmt0147
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt037408
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0369325
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0102883
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0149336
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt031214
IRS990/TravelGrp/TotalAmt031214
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt090711
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0125742
IRS990/VotingMembersGoverningBodyCnt013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.13$0.48$1.65$4.91$4.88$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.39$1.62$2.82$2.89$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.93$0.24$1.69$1.92$1.80$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.34$1.56$2.11$2.06$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.48$0.42$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.00$1.45$0.95$1.06$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.84$0.78$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.90$1.51$3.20$2.98$0.22
2016Detailed filing. Detailed filing data is available for this year.$1.62$0.33$1.29$2.64$2.61$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.49$0.24$1.26$3.69$3.34$0.35
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.12$0.91$1.42$1.58$0.16
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.10$1.07$1.02$1.12$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.02$1.17$0.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.07$1.16$0.77
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.02$1.11$0.41
Peer Organizations

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