Civic Intelligence

Lower Flathead Valley Community

EIN 81-0516003 • 501(c)3 • Ronan, MT

Profile

Support local worthwhile community projects with income from a permanent endowment fund on the flathead indian reservation and the surrounding area

PO Box 255Ronan, MT 59864

lvvcf.com

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

82nd percentile

33%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

55th percentile

5.4%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

179%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,029,797

Up $154,612 (+5.4%) from 2023

Liabilities

Flat

$3,000

Flat from 2023

Net Assets

Up

$3,026,797

Up $154,612 (+5.4%) from 2023

Revenue

Up

$353,966

Up $227,266 (+179%) from 2023

Expenses

Up

$235,981

Up $51,174 (+28%) from 2023

Net Income

Up

$117,985

Up $176,092 (+303%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,115,119Liabilities 2011: $3,000Net Assets 2011: $2,112,1192011Assets 2012: $2,234,120Liabilities 2012: $3,000Net Assets 2012: $2,231,1202012Assets 2013: $2,511,197Liabilities 2013: $3,000Net Assets 2013: $2,508,1972013Assets 2014: $2,491,351Liabilities 2014: $3,000Net Assets 2014: $2,488,3512014Assets 2015: $2,349,619Liabilities 2015: $3,000Net Assets 2015: $2,346,6192015Assets 2016: $2,378,049Liabilities 2016: $3,000Net Assets 2016: $2,375,0492016Assets 2017: $2,542,487Liabilities 2017: $3,000Net Assets 2017: $2,539,4872017Assets 2018: $2,388,251Liabilities 2018: $3,000Net Assets 2018: $2,385,2512018Assets 2019: $2,687,299Liabilities 2019: $3,000Net Assets 2019: $2,684,2992019Assets 2020: $2,894,048Liabilities 2020: $3,000Net Assets 2020: $2,891,0482020Assets 2021: $3,186,726Liabilities 2021: $3,001Net Assets 2021: $3,183,7252021Assets 2022: $2,654,470Liabilities 2022: $3,000Net Assets 2022: $2,651,4702022Assets 2023: $2,875,185Liabilities 2023: $3,000Net Assets 2023: $2,872,1852023Assets 2024: $3,029,797Liabilities 2024: $3,000Net Assets 2024: $3,026,7972024

Highlighted filing

2024

Assets$3,029,797
Liabilities$3,000
Net Assets$3,026,797

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $553,903Expenses 2011: $104,085Net Income 2011: $449,8182011Expenses 2012: $125,0122012Revenue 2013: $324,132Expenses 2013: $150,270Net Income 2013: $173,8622013Revenue 2014: $540,655Expenses 2014: $153,039Net Income 2014: $387,6162014Revenue 2015: $101,411Expenses 2015: $145,437Net Income 2015: -$44,0262015Revenue 2016: $21,766Expenses 2016: $132,170Net Income 2016: -$110,4042016Revenue 2017: $114,536Expenses 2017: $145,913Net Income 2017: -$31,3772017Revenue 2018: $213,878Expenses 2018: $147,735Net Income 2018: $66,1432018Revenue 2019: $118,949Expenses 2019: $148,230Net Income 2019: -$29,2812019Revenue 2020: $154,583Expenses 2020: $157,047Net Income 2020: -$2,4642020Revenue 2021: $400,960Expenses 2021: $151,896Net Income 2021: $249,0642021Revenue 2022: $121,819Expenses 2022: $179,119Net Income 2022: -$57,3002022Revenue 2023: $126,700Expenses 2023: $184,807Net Income 2023: -$58,1072023Revenue 2024: $353,966Expenses 2024: $235,981Net Income 2024: $117,9852024

Highlighted filing

2024

Revenue$353,966
Expenses$235,981
Net Income$117,985

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.00$3.03$0.35$0.24$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.00$2.87$0.13$0.18$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.00$2.65$0.12$0.18$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.00$3.18$0.40$0.15$0.25
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.00$2.89$0.15$0.16$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.00$2.68$0.12$0.15$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.00$2.39$0.21$0.15$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.00$2.54$0.11$0.15$0.03
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.00$2.38$0.02$0.13$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.10$0.15$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.00$2.49$0.54$0.15$0.39
2013Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$0.32$0.15$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.00$2.23$0.13
2011Summary only. Only limited summary data is available for this year.$2.12$0.00$2.11$0.55$0.10$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 28, 2025
Return Version
2024v5.1
Gross Receipts
$1,374,194
Mission and Program Overview

Mission

Support local worthwhile community projects with income from a permanent endowment fund on the flathead indian reservation and the surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,706,068$2,877,623▲ $171,555
Savings and Temporary Cash Investments-$100,000-
Cash and Non-Interest-Bearing Accounts$169,117$52,174▼ $116,943
Total Assets$2,875,185$3,029,797▲ $154,612
Liabilities
Other Liabilities$3,000$3,000→ $0
Total Liabilities$3,000$3,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,864,700$2,019,312▲ $154,612
Net Assets With Donor Restrictions$1,007,485$1,007,485→ $0
Total Net Assets Fund Balance$2,872,185$3,026,797▲ $154,612
Total Liabilities and Net Assets / Fund Balance$2,875,185$3,029,797▲ $154,612

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$5,166$5,166

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,706,068-▲ $171,555-$2,877,623
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brennin GraineyPresident
April CharloVice President
Malissa MorigeauDirector
Mark McdonaldDirector
Rick EneasDirector
Stephanie GillinDirector
Myrna GauthierSecretary
Robbie GauthierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,770
Program Service Revenue
$0
Investment Income
$338,487
Other Revenue
$5,709
All Other Contributions
$9,770
Change in Net Assets
$117,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$184,813
Other Expenses$42,004
Salaries, Compensation, and Employee Benefits$9,164
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$177,813--$177,813
Fees for Service Investment Mgmnt Fees-$32,914-$32,914
Comp Disqual Persons$4,582$4,582-$9,164
Grants to Domestic Individuals$7,000--$7,000
Fees for Services Accounting-$2,995-$2,995
Other Expenses$2,395--$2,395
Insurance-$2,169-$2,169
Office Expenses$231--$231
Occupancy$110--$110
All Other Expenses$68--$68
Total Functional Expenses$193,321$42,660$0$235,981
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Boys and Girls ClubRonan, MT-Use in Entity Programs$30,000
Friends of the ChildrenMissoula, MT-Use in Entity Programs$10,000
Mission Valley AquaticsPolson, MT-Use in Entity Programs$10,000
Ninepipes Museum of Early MontanaCharlo, MT-Use in Entity Programs$10,000
Ronan Pablo SoftballRonan, MT-Use in Entity Programs$8,446
Polson Youth Soccer AssociationPolson, MT-Use in Entity Programs$8,000
Polson FairgroundsPolson, MT-Use in Entity Programs$5,750
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Simkins Annuity$3,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 governing body review Part VI line 11

Treasurer reviews and signs the 990 tax return

Governing documents etc available to public Part VI line 19

No other documents available to the public

Filing and Contact Details

Filer

Filer Name
Lower Flathead Valley Community Foundation
EIN
81-0516003
In Care Of
% ROBBIE GAUTHIER
Phone
4066764110
Address
PO BOX 255, RONAN, MT 59864

Signing Officer

Name
Robbie Gauthier
Title
Treasurer
Phone
4066764110
Signed
2025-05-28
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Schallock Davis & Huber CPAs
Address
708 Third Ave E, Polson, MT 59860
Preparer
Christa Schallock CPA
Phone
4068835269
Raw XML AppendixShowing 400 of 429 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.

Path#Value
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IRS990/PYTotalExpensesAmt0184807
IRS990/PYTotalRevenueAmt0126700
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0117985
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RoyaltiesRevenueGrp/ExclusionAmt05709
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt05709
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100000
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt024220
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt076304
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt075468
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt061835
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt058972
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt058047
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0330626
IRS990ScheduleA/PrivateFoundation170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.06830
IRS990ScheduleA/PublicSupportPY170Pct00.04150
IRS990ScheduleA/PublicSupportTotal170Amt024220
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt09770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03450
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt010000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt024220
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02877623
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt05166
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05166
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SIMKINS ANNUITY
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.33000
IRS990ScheduleD/TotalLiabilityAmt03000
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CASH TO GEN HUITT FOR USE IN HER PROGRAM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/CashGrantAmt030000
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/CashGrantAmt310000
IRS990ScheduleI/RecipientTable/CashGrantAmt45750
IRS990ScheduleI/RecipientTable/CashGrantAmt58000
IRS990ScheduleI/RecipientTable/CashGrantAmt68446
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0USE IN ENTITY PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1USE IN ENTITY PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2USE IN ENTITY PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3USE IN ENTITY PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4USE IN ENTITY PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5USE IN ENTITY PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6USE IN ENTITY PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BOYS AND GIRLS CLUB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1FRIENDS OF THE CHILDREN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2MISSION VALLEY AQUATICS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3NINEPIPES MUSEUM OF EARLY MONTANA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4POLSON FAIRGROUNDS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5POLSON YOUTH SOCCER ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6RONAN PABLO SOFTBALL
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt063055 US HWY 93
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11649 W CENTRAL AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2309 RIDGEWATER DR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt369316 US HWY 93
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4320 REGATTA RD
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IRS990ScheduleI/RecipientTable/USAddress/CityNm2POLSON
IRS990ScheduleI/RecipientTable/USAddress/CityNm3CHARLO
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IRS990ScheduleI/RecipientTable/USAddress/CityNm6RONAN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3MT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4MT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5MT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6MT
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd059864
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd159802
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd259860
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IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc2FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc3FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc4FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc5FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc6FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD HAS SELECTION CRITERIA FOR DETERMINING HOW FUNDS ARE DISTRIBUTED TO VARIOUS ORGANIZATIONS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Information for Schedule I
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IRS990ScheduleI/TotalOtherOrgCnt01
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER REVIEWS AND SIGNS THE 990 TAX RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042660
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0193321
IRS990/TotalFunctionalExpensesGrp/TotalAmt0235981
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IRS990/TotalLiabilitiesEOYAmt03000
IRS990/TotalLiabilitiesGrp/BOYAmt03000
IRS990/TotalLiabilitiesGrp/EOYAmt03000
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IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0338487
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0353966
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02875185
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03029797
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0LVVCF.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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