Civic Intelligence

West Care Health and Welfare Plan

EIN 81-0478880 • 501(c)9 • Bozeman, MT

Profile

NONE

3520 Royal Wolf WayBozeman, MT 59718

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

20th percentile

-6.3%

Higher net margin than 20% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

25th percentile

-3.3%

Faster asset growth than 25% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$14,719,939

Down $499,362 (-3.3%) from 2023

Liabilities

Down

$77,530

Down $14,515 (-16%) from 2023

Net Assets

Down

$14,642,409

Down $484,847 (-3.2%) from 2023

Revenue

Up

$7,761,768

Up $882,022 (+13%) from 2023

Expenses

Up

$8,253,615

Up $1,571,655 (+24%) from 2023

Net Income

Down

-$491,847

Down $689,633 (-349%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $1,239,947Liabilities 2010: $1,061,299Net Assets 2010: $178,6482010Assets 2011: $1,088,979Liabilities 2011: $0Net Assets 2011: $1,088,9792011Assets 2012: $1,692,730Liabilities 2012: $865Net Assets 2012: $1,691,8652012Assets 2013: $1,990,997Liabilities 2013: $0Net Assets 2013: $1,990,9972013Assets 2014: $2,531,096Liabilities 2014: $29,504Net Assets 2014: $2,501,5922014Assets 2015: $3,283,491Liabilities 2015: $16,332Net Assets 2015: $3,267,1592015Assets 2016: $2,370,364Liabilities 2016: $20,028Net Assets 2016: $2,350,3362016Assets 2017: $1,919,246Liabilities 2017: $269,579Net Assets 2017: $1,649,6672017Assets 2018: $3,139,859Liabilities 2018: $34,316Net Assets 2018: $3,105,5432018Assets 2019: $7,226,921Liabilities 2019: $36,977Net Assets 2019: $7,189,9442019Assets 2020: $11,505,410Liabilities 2020: $39,907Net Assets 2020: $11,465,5032020Assets 2021: $16,737,053Liabilities 2021: $34,228Net Assets 2021: $16,702,8252021Assets 2022: $14,927,657Liabilities 2022: $51,322Net Assets 2022: $14,876,3352022Assets 2023: $15,219,301Liabilities 2023: $92,045Net Assets 2023: $15,127,2562023Assets 2024: $14,719,939Liabilities 2024: $77,530Net Assets 2024: $14,642,4092024

Highlighted filing

2024

Assets$14,719,939
Liabilities$77,530
Net Assets$14,642,409

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,328,5182010Revenue 2011: $2,600,981Expenses 2011: $2,742,236Net Income 2011: -$141,2552011Expenses 2012: $2,215,3342012Expenses 2013: $3,087,9882013Revenue 2014: $2,826,177Expenses 2014: $2,315,582Net Income 2014: $510,5952014Revenue 2015: $4,700,141Expenses 2015: $3,934,574Net Income 2015: $765,5672015Revenue 2016: $4,068,453Expenses 2016: $4,985,276Net Income 2016: -$916,8232016Revenue 2017: $4,105,540Expenses 2017: $4,806,209Net Income 2017: -$700,6692017Revenue 2018: $5,414,379Expenses 2018: $3,958,503Net Income 2018: $1,455,8762018Revenue 2019: $8,867,086Expenses 2019: $4,782,685Net Income 2019: $4,084,4012019Revenue 2020: $10,061,330Expenses 2020: $5,785,771Net Income 2020: $4,275,5592020Revenue 2021: $12,281,854Expenses 2021: $7,044,532Net Income 2021: $5,237,3222021Revenue 2022: $5,325,009Expenses 2022: $5,691,570Net Income 2022: -$366,5612022Revenue 2023: $6,879,746Expenses 2023: $6,681,960Net Income 2023: $197,7862023Revenue 2024: $7,761,768Expenses 2024: $8,253,615Net Income 2024: -$491,8472024

Highlighted filing

2024

Revenue$7,761,768
Expenses$8,253,615
Net Income-$491,847

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.7$0.08$14.6$7.76$8.25$0.49
2023Detailed filing. Detailed filing data is available for this year.$15.2$0.09$15.1$6.88$6.68$0.20
2022Detailed filing. Detailed filing data is available for this year.$14.9$0.05$14.9$5.33$5.69$0.37
2021Detailed filing. Detailed filing data is available for this year.$16.7$0.03$16.7$12.3$7.04$5.24
2020Detailed filing. Detailed filing data is available for this year.$11.5$0.04$11.5$10.1$5.79$4.28
2019Detailed filing. Detailed filing data is available for this year.$7.23$0.04$7.19$8.87$4.78$4.08
2018Detailed filing. Detailed filing data is available for this year.$3.14$0.03$3.11$5.41$3.96$1.46
2017Detailed filing. Detailed filing data is available for this year.$1.92$0.27$1.65$4.11$4.81$0.70
2016Detailed filing. Detailed filing data is available for this year.$2.37$0.02$2.35$4.07$4.99$0.92
2015Detailed filing. Detailed filing data is available for this year.$3.28$0.02$3.27$4.70$3.93$0.77
2014Detailed filing. Detailed filing data is available for this year.$2.53$0.03$2.50$2.83$2.32$0.51
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.00$1.99$3.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.00$1.69$2.22
2011Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$2.60$2.74$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$1.06$0.18$3.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$7,761,768
Mission and Program Overview

Mission

NONE

Provide health benefits to participating employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$15,127,256$14,642,409▼ $484,847
Investments in Publicly Traded Securities$13,283,911$13,187,936▼ $95,975
Accounts Receivable$688,042$596,169▼ $91,873
Cash and Non-Interest-Bearing Accounts$1,247,348$309,441▼ $937,907
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$15,219,301$14,719,939▼ $499,362
Other Assets Total$0$626,393▲ $626,393
Liabilities
Accounts Payable and Accrued Expenses$63,849$77,530▲ $13,681
Other Liabilities$28,196$0▼ $28,196
Total Liabilities$92,045$77,530▼ $14,515
Net Assets / Fund Balance
Total Net Assets Fund Balance$15,127,256$14,642,409▼ $484,847
Total Liabilities and Net Assets / Fund Balance$15,219,301$14,719,939▼ $499,362
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ben CampbellTrustee
Jarod JohnsonTrustee
Jim TillemanTrustee
Tom FinkTrustee
Cheryl JorgensenTrustee/Plan Administrator

Highest Paid Contractors

ContractorServicesLocationCompensation
Employee Benefit Management ServiceAdministration of Benefits2075 Overland Avenue, Billings, MT 59102$420,395
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,207,742
Investment Income
$554,026
Other Revenue
$0
Change in Net Assets
$-491,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,597,631
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
Benefits to Members---$5,655,984
Fees for Services Other---$420,395
Other Expenses---$281,720
All Other Expenses---$83,883
Office Expenses---$30,000
Total Functional Expenses$0$0$0$8,253,615
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
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

Jim Tilleman and Ben Campbell have a business relationship with each other and with Cheryl Jorgensen, Jarod Johnson, and Tom Fink.

Form 990, Part VI, Section A, line 8A

The organization did not record minutes from the Board of Trustees meetings.

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

The organization does not have a committee that has authority to act on behalf of the governing body, therefore no minutes were recorded.

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

A copy of the Form 990 is provided to the Board of Trustees through e-mail prior to the return being filed.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents and financial statements available to the public for inspection upon request.

Filing and Contact Details

Filer

Filer Name
West Care Health and Welfare Plan
EIN
81-0478880
Phone
4065861995
Address
3520 Royal Wolf Way, Bozeman, MT 59718

Signing Officer

Name
Tom Fink
Title
Trustee
Phone
4065861995
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Jorgensen
Formed
1992
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Eide Bailly LLP
Address
800 Nicollet Mall Ste 1300, Minneapolis, MN 55402-7033
Preparer
Kim Hunwardsen CPA
Phone
6122536500
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2

The audit for West Care Health and Welfare Plan for 2024 was in process at the time of this return filing.

Form 990, Part XII, Line 2C:

The Compensation paid to the Trustees by the related organizations included in the Schedule R is not included in columns (E) and (F) because it is paid by a for-profit organization that is not owned or controlled directly or indirectly by the West Care Health and Welfare Plan, and the related for-profit organizations do not provide management services for a fee to the West Care Health and Welfare Plan.

Raw XML Appendix338 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jim Tilleman and Ben Campbell have a business relationship with each other and with Cheryl Jorgensen, Jarod Johnson, and Tom Fink.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization did not record minutes from the Board of Trustees meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization does not have a committee that has authority to act on behalf of the governing body, therefore no minutes were recorded.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the Form 990 is provided to the Board of Trustees through e-mail prior to the return being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes its governing documents and financial statements available to the public for inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The audit for West Care Health and Welfare Plan for 2024 was in process at the time of this return filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Compensation paid to the Trustees by the related organizations included in the Schedule R is not included in columns (E) and (F) because it is paid by a for-profit organization that is not owned or controlled directly or indirectly by the West Care Health and Welfare Plan, and the related for-profit organizations do not provide management services for a fee to the West Care Health and Welfare Plan.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8a
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 XII Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c:
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Barnard Construction Company Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1Barcon Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2Barnard Pipeline Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3Barnard of Nevada Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4Barnard of Canada Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5BFBC LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6Barnard Environmental Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt03520 Royal Wolf Way
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IRS990/TotalProgramServiceRevenueAmt07207742
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Tom Fink
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum04065861995
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0West Care Health and Welfare Plan
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0810478880
ReturnHeader/Filer/PhoneNum04065861995
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eide Bailly LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 Nicollet Mall Ste 1300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Minneapolis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0554027033
ReturnHeader/PreparerPersonGrp/PhoneNum06122536500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kim Hunwardsen CPA
ReturnHeader/ReturnTs02025-11-17T11:24:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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