Civic Intelligence

Montana Professional Assistance Program Inc

990 • Fiscal year 2020 • EIN 81-0462297

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 01, 2021

3333 2nd Avenue NorthBillings, MT 59101

(406) 245-4300

Siviq Scores

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

Liabilities / Assets

46th percentile

0.03x

Higher debt load relative to assets than 46% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.03x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

60th percentile

12%

Higher net margin than 60% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

62nd percentile

14%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

47th percentile

-2.7%

Faster revenue growth than 47% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$669,423

Up $80,660 (+14%) from 2019

Net Assets

Up

$648,856

Up $81,288 (+14%) from 2019

Liabilities

Down

$20,567

Down $628 (-3.0%) from 2019

Revenue

Down

$667,258

Down $18,592 (-2.7%) from 2019

Expenses

Down

$585,970

Down $28,201 (-4.6%) from 2019

Net Income

Up

$81,288

Up $9,609 (+13%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $84,292Liabilities 2011: $13,869Net Assets 2011: $70,4232011Assets 2012: $104,524Liabilities 2012: $14,367Net Assets 2012: $90,1572012Assets 2013: $138,675Liabilities 2013: $12,141Net Assets 2013: $126,5342013Assets 2014: $254,250Liabilities 2014: $21,388Net Assets 2014: $232,8622014Assets 2015: $302,625Liabilities 2015: $23,327Net Assets 2015: $279,2982015Assets 2016: $310,001Liabilities 2016: $15,496Net Assets 2016: $294,5052016Assets 2017: $369,107Liabilities 2017: $12,395Net Assets 2017: $356,7122017Assets 2018: $519,643Liabilities 2018: $23,754Net Assets 2018: $495,8892018Assets 2019: $588,763Liabilities 2019: $21,195Net Assets 2019: $567,5682019Assets 2020: $669,423Liabilities 2020: $20,567Net Assets 2020: $648,8562020Assets 2021: $682,383Liabilities 2021: $27,397Net Assets 2021: $654,9862021Assets 2022: $253,980Liabilities 2022: $902Net Assets 2022: $253,0782022

Highlighted filing

2020

Assets$669,423
Liabilities$20,567
Net Assets$648,856

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $263,878Expenses 2011: $252,180Net Income 2011: $11,6982011Revenue 2012: $305,902Expenses 2012: $286,167Net Income 2012: $19,7352012Revenue 2013: $318,094Expenses 2013: $280,876Net Income 2013: $37,2182013Revenue 2014: $416,677Expenses 2014: $310,349Net Income 2014: $106,3282014Revenue 2015: $407,888Expenses 2015: $361,452Net Income 2015: $46,4362015Revenue 2016: $398,054Expenses 2016: $382,847Net Income 2016: $15,2072016Revenue 2017: $409,175Expenses 2017: $346,968Net Income 2017: $62,2072017Revenue 2018: $668,909Expenses 2018: $529,732Net Income 2018: $139,1772018Revenue 2019: $685,850Expenses 2019: $614,171Net Income 2019: $71,6792019Revenue 2020: $667,258Expenses 2020: $585,970Net Income 2020: $81,2882020Revenue 2021: $654,597Expenses 2021: $632,077Net Income 2021: $22,5202021Revenue 2022: $304,592Expenses 2022: $706,500Net Income 2022: -$401,9082022

Highlighted filing

2020

Revenue$667,258
Expenses$585,970
Net Income$81,288
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 1, 2021
Return Version
2019v5.0
Gross Receipts
$667,258
Mission and Program Overview

Mission

Address the problems of the distressed physician or dentist whose ability to practice is diminished due to chemical dependency or substance abuse, psychiatric illness, disruptive behavior, sexual misconduct or problems associated with the process of aging.

Address the problems of the distressed health professional whose ability to practice is diminished due to chemical dependency or substance abuse, psychiatric illness, disruptive behavior, sexual misconduct or problems associated with the process of aging.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$505,215$569,983▲ $64,768
Accounts Receivable$71,386$88,898▲ $17,512
Land, Buildings, and Equipment, Net$7,919$7,945▲ $26
Prepaid Expenses and Deferred Charges$3,612$1,967▼ $1,645
Savings and Temporary Cash Investments-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$588,763$669,423▲ $80,660
Other Assets Total$631$630▼ $1
Liabilities
Other Liabilities$15,212$20,246▲ $5,034
Accounts Payable and Accrued Expenses$5,983$321▼ $5,662
Total Liabilities$21,195$20,567▼ $628
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$550,065$636,298▲ $86,233
Net Assets With Donor Restrictions$17,503$12,558▼ $4,945
Total Net Assets Fund Balance$567,568$648,856▲ $81,288
Total Liabilities and Net Assets / Fund Balance$588,763$669,423▲ $80,660

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,945$12,195-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael RamirezDirectorFT$108,059$13,831$121,890

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$532,269
Program Service Revenue
$129,328
Investment Income
$5,661
Other Revenue
$0
All Other Contributions
$2,269
Change in Net Assets
$81,288

Audited Revenue Reconciliation

Revenue per Audited Statements
$667,258
Total Revenue per Audited Statements
$667,258
Total Revenue per Form 990
$667,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$375,227
Other Expenses$210,743
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$137,410$58,890-$196,300
Current Officers, Directors, Trustees, and Key Employees$89,477$38,347-$127,824
Fees for Services Other$59,958--$59,958
Conferences and Meetings$33,117$14,193-$47,310
Payroll Taxes$17,964$7,699-$25,663
Travel$16,030$6,870-$22,900
Other Employee Benefits$14,663$6,284-$20,947
Occupancy$12,356$5,296-$17,652
Fees for Services Accounting$15,895--$15,895
Insurance-$9,137-$9,137
Office Expenses$4,564$1,956-$6,520
Information Technology$4,483$1,921-$6,404
Pension Plan Contributions$3,145$1,348-$4,493
Depreciation Depletion$2,961$1,269-$4,230
Fees for Services Legal$2,718--$2,718
Advertising$1,816$778-$2,594
Other Expenses$919$393-$1,312
Total Functional Expenses$430,046$155,924$0$585,970

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$585,970
Total Expenses per Audited Statements$585,970
Total Expenses per Form 990$585,970
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
Compensated absences$17,594
Payroll tax liabilities$2,652
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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
Yes
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

Board members review the Form 990 and ask questions as necessary.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board reviews the budget and comparability data during the executive session of the April Board meeting. The Board then sets the salary for the Director.

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

Governing documents and financial statements are available to the public upon Board approval.

Filing and Contact Details

Filer

Filer Name
Montana Professional Assistance Program
EIN
81-0462297
Phone
4062454300
Address
3333 2nd Avenue North, Billings, MT 59101

Signing Officer

Name
Michael J Ramirez
Title
President
Signed
2021-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael J Ramirez
Formed
1989
Legal Domicile
Mt
Voting Board Members
13
Independent Board Members
13
Employees
2

Preparer

Firm
Rosie Barndt CPA Pc
Address
3382 MONIDA STREET, BOZEMAN, MT 59718
Preparer
Rosalie Barndt
Phone
4062090411
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