Civic Intelligence

Treasure State Acres County Sewer District

990 • Fiscal year 2023 • EIN 81-0456284

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 13, 2023

PO Box 4841Helena, MT 59604

(406) 442-8543

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Net Margin

1st percentile

-91%

Higher net margin than 1% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$270

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Asset Growth

5th percentile

-12%

Faster asset growth than 5% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

11th percentile

-9.6%

Faster revenue growth than 11% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$764,521

Flat from 2023

Net Assets

Flat

$763,586

Flat from 2023

Liabilities

Flat

$935

Flat from 2023

Revenue

Flat

$98,641

Flat from 2023

Expenses

Flat

$188,496

Flat from 2023

Net Income

Flat

-$89,855

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $840,087Liabilities 2012: $8,383Net Assets 2012: $831,7042012Assets 2013: $884,242Liabilities 2013: $8,615Net Assets 2013: $875,6272013Assets 2014: $933,701Liabilities 2014: $8,785Net Assets 2014: $924,9162014Assets 2015: $966,027Liabilities 2015: $960Net Assets 2015: $965,0672015Assets 2016: $1,020,305Liabilities 2016: $10,705Net Assets 2016: $1,009,6002016Assets 2017: $1,066,155Liabilities 2017: $9,965Net Assets 2017: $1,056,1902017Assets 2018: $1,099,989Liabilities 2018: $9,089Net Assets 2018: $1,090,9002018Assets 2019: $1,149,491Liabilities 2019: $10,184Net Assets 2019: $1,139,3072019Assets 2020: $1,012,204Liabilities 2020: $127,205Net Assets 2020: $884,9992020Assets 2021: $827,735Liabilities 2021: $12,515Net Assets 2021: $815,2202021Assets 2022: $863,990Liabilities 2022: $10,560Net Assets 2022: $853,4302022Assets 2023: $764,521Liabilities 2023: $935Net Assets 2023: $763,5862023Assets 2023: $764,521Liabilities 2023: $935Net Assets 2023: $763,5862023Assets 2024: $707,666Liabilities 2024: $13,050Net Assets 2024: $694,6162024Assets 2025: $699,683Liabilities 2025: $1,780Net Assets 2025: $697,9032025

Highlighted filing

2023

Assets$764,521
Liabilities$935
Net Assets$763,586

Operations Trend

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

$400K$200K$0-$200K-$400KRevenue 2012: $80,975Expenses 2012: $36,900Net Income 2012: $44,0752012Revenue 2013: $74,041Expenses 2013: $30,082Net Income 2013: $43,9592013Revenue 2014: $79,132Expenses 2014: $29,843Net Income 2014: $49,2892014Revenue 2015: $74,389Expenses 2015: $34,238Net Income 2015: $40,1512015Revenue 2016: $79,232Expenses 2016: $34,718Net Income 2016: $44,5142016Revenue 2017: $77,430Expenses 2017: $30,862Net Income 2017: $46,5682017Revenue 2018: $77,165Expenses 2018: $42,665Net Income 2018: $34,5002018Revenue 2019: $78,173Expenses 2019: $29,766Net Income 2019: $48,4072019Revenue 2020: $73,493Expenses 2020: $327,801Net Income 2020: -$254,3082020Revenue 2021: $79,478Expenses 2021: $149,257Net Income 2021: -$69,7792021Revenue 2022: $109,086Expenses 2022: $70,876Net Income 2022: $38,2102022Revenue 2023: $98,641Expenses 2023: $188,496Net Income 2023: -$89,8552023Revenue 2023: $98,641Expenses 2023: $188,496Net Income 2023: -$89,8552023Revenue 2024: $107,664Expenses 2024: $176,634Net Income 2024: -$68,9702024Revenue 2025: $124,543Expenses 2025: $121,505Net Income 2025: $3,0382025

Highlighted filing

2023

Revenue$98,641
Expenses$188,496
Net Income-$89,855
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 13, 2023
Return Version
2022v5.0
Gross Receipts
$98,641
Mission and Program Overview

Mission

The sewer district provides sewer services to 356 homes, 1 church and 7 businesses while collecting fees for reserves, maintenance and repairs

The sewer district provides sewer services to 356 homeowners, 7 businesses and 1 church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$664,806$574,962▼ $89,844
Savings and Temporary Cash Investments$671,566$572,097▼ $99,469
Land, Buildings, and Equipment, Net$192,424$192,424→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$188,624$188,624→ $0
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$863,990$764,521▼ $99,469
Liabilities
Other Liabilities$10,560$935▼ $9,625
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
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$10,560$935▼ $9,625
Net Assets / Fund Balance
Total Net Assets Fund Balance$853,430$763,586▼ $89,844
Total Liabilities and Net Assets / Fund Balance$863,990$764,521▼ $99,469

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$61,000-$0
Equipment$131,424$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleOtherTotal
Robert MuchSecretary/Treasurer$270$270
Culver VarnadoVice-President$270$270
Walt AndersonPresident$270$270
James McGraneDirector$270$270
Neil SullivanDirector$270$270

Highest Paid Contractors

ContractorServicesLocationCompensation
Rocky Mountain OperationsSewer system maintenance34 Industry Loop, Suite E, East Helena, MT 59635$103,491
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$97,361
Investment Income
$1,280
Other Revenue
$0
Change in Net Assets
$-89,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,496
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$141,192
All Other Expenses---$29,883
Fees for Services Accounting---$7,859
Insurance---$4,629
Office Expenses---$1,414
Other Expenses---$127
Total Functional Expenses$0$0$0$188,496
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Linda MuchWife of Board MemberPayment for Bookkeeping servicesNo$7,800

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Prepaid sewer service fee$935
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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 6

All homeowners have a membership in the sewer district.

Form 990, Part VI, Section A, Line 7A

All homeowners with membership interest elect board members by election if required.

Form 990, Part VI, Section A, Line 8B

The board has no other commitees other than governing body.

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

A copy of the return was provided to each board member via email.

Form 990, Part VI, Section C, Line 19

A notice in Treasure State Acres homeowner's website was posted to inform homeowners of access to records and financial statements were also posted.

Filing and Contact Details

Filer

Filer Name
Treasure State Acres County Sewer District
EIN
81-0456284
Phone
4064428543
Address
PO Box 4841, Helena, MT 59604

Signing Officer

Name
Robert Much
Title
Secretary/Treasurer
Phone
4064428543
Signed
2023-10-13

Organization Details

Principal Officer
Walt Anderson
Formed
1987
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
5
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Repairs expense $33,420, maintenance expense $107,772

Form 990, Part IX, Line 24E

Engineering work $29,841, miscellaneous $42

Form 990, Part XI, Line 9

$1.00 change in net assets is due to rounding of revenues.

Financial Statement Notes

Schedule D, Part X, Line 2

Prepaid sewer service fees

Raw XML AppendixShowing 400 of 412 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/RevenueAmt098641
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0664806
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0574962
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0671566
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0572097
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0131424
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0131424
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt061000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt061000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0935
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Prepaid sewer service fee
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Prepaid sewer service fees
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0192424
IRS990ScheduleD/TotalLiabilityAmt0935
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Linda Much
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Wife of Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt07800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Payment for Bookkeeping services
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All homeowners have a membership in the sewer district.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All homeowners with membership interest elect board members by election if required.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board has no other commitees other than governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the return was provided to each board member via email.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A notice in Treasure State Acres homeowner's website was posted to inform homeowners of access to records and financial statements were also posted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Repairs expense $33,420, maintenance expense $107,772
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Engineering work $29,841, miscellaneous $42
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7$1.00 change in net assets is due to rounding of revenues.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0863990
IRS990/TotalAssetsEOYAmt0764521
IRS990/TotalAssetsGrp/BOYAmt0863990
IRS990/TotalAssetsGrp/EOYAmt0764521
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0188496
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010560
IRS990/TotalLiabilitiesEOYAmt0935
IRS990/TotalLiabilitiesGrp/BOYAmt010560
IRS990/TotalLiabilitiesGrp/EOYAmt0935
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0853430
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0763586
IRS990/TotalOtherCompensationAmt01350
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0188496
IRS990/TotalProgramServiceRevenueAmt097361
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt098641
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt098641
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0863990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0764521
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01411 Bighorn Rd
IRS990/USAddress/CityNm0Helena
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059602
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Much
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary/Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04064428543
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TREASURE STATE ACRES COUNTY SEWER DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0TREA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.12$0.12$0.00
2024Summary only. Only limited summary data is available for this year.$0.71$0.01$0.69$0.11$0.18$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.10$0.19$0.09
2023Summary only. Only limited summary data is available for this year.$0.76$0.00$0.76$0.10$0.19$0.09
2022Summary only. Only limited summary data is available for this year.$0.86$0.01$0.85$0.11$0.07$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.01$0.82$0.08$0.15$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.13$0.88$0.07$0.33$0.25
2019Summary only. Only limited summary data is available for this year.$1.15$0.01$1.14$0.08$0.03$0.05
2018Summary only. Only limited summary data is available for this year.$1.10$0.01$1.09$0.08$0.04$0.03
2017Summary only. Only limited summary data is available for this year.$1.07$0.01$1.06$0.08$0.03$0.05
2016Summary only. Only limited summary data is available for this year.$1.02$0.01$1.01$0.08$0.03$0.04
2015Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$0.07$0.03$0.04
2014Summary only. Only limited summary data is available for this year.$0.93$0.01$0.92$0.08$0.03$0.05
2013Summary only. Only limited summary data is available for this year.$0.88$0.01$0.88$0.07$0.03$0.04
2012Summary only. Only limited summary data is available for this year.$0.84$0.01$0.83$0.08$0.04$0.04