Civic Intelligence

Lower Flathead Valley Community Foundation Inc.

990 • Fiscal year 2023 • EIN 81-0516003

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 05, 2024

PO Box 255Ronan, MT 59864

(406) 676-4110

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

8th percentile

-46%

Higher net margin than 8% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

59th percentile

8.3%

Faster asset growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

4.0%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,875,185

Up $220,715 (+8.3%) from 2022

Net Assets

Up

$2,872,185

Up $220,715 (+8.3%) from 2022

Liabilities

Flat

$3,000

Flat from 2022

Revenue

Up

$126,700

Up $4,881 (+4.0%) from 2022

Expenses

Up

$184,807

Up $5,688 (+3.2%) from 2022

Net Income

Down

-$58,107

Down $807 (-1.4%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$2,875,185
Liabilities$3,000
Net Assets$2,872,185

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$126,700
Expenses$184,807
Net Income-$58,107
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 5, 2024
Return Version
2023v5.0
Gross Receipts
$126,700
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$2,617,966$2,706,068▲ $88,102
Cash and Non-Interest-Bearing Accounts$36,503$169,117▲ $132,614
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,654,470$2,875,185▲ $220,715
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities$3,000$3,000→ $0
Total Liabilities$3,000$3,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,643,985$1,864,700▲ $220,715
Net Assets With Donor Restrictions$1,007,485$1,007,485→ $0
Total Net Assets Fund Balance$2,651,470$2,872,185▲ $220,715
Total Liabilities and Net Assets / Fund Balance$2,654,470$2,875,185▲ $220,715

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$5,166$5,166
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brennin GraineyPresident
April CharloDirector
Malissa MorigeauDirector
Mark MacdonaldDirector
Rick EneasDirector
Stephanie GillinDirector
Myrna GauthierSecretary
Robbie GauthierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,450
Program Service Revenue
$0
Investment Income
$114,730
Other Revenue
$8,520
All Other Contributions
$3,450
Change in Net Assets
$-58,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$128,996
Other Expenses$46,811
Salaries, Compensation, and Employee Benefits$9,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$128,996--$128,996
Fees for Service Investment Mgmnt Fees-$30,876-$30,876
Comp Disqual Persons$4,500$4,500-$9,000
Fees for Services Accounting-$3,438-$3,438
Insurance$2,127--$2,127
Office Expenses$1,572--$1,572
Advertising$1,390--$1,390
All Other Expenses$322$469-$791
Other Expenses$1,921$576-$576
Total Functional Expenses$143,148$41,659$0$184,807
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Boys and Girls ClubRonan, MT-Use in Entities Programs$32,540
Mission Valley AquaticsPolson, MT-Use in Entities Programs$10,000
Code GirlsKalispell, MT-Use in Entities Programs$7,500
Ninepipes Museum of Early MtCharlo, MT-Use in Entities Programs$7,286
Arlee CdcArlee, MT-Use in Entities Programs$6,200
Friends of the LibraryPolson, MT-Use in Entities Programs$5,500
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
Simkins Annuity$3,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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 B, Line 11B

Treasurer signs and reviews the 990 tax return

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Lower Flathead Valley Community
EIN
81-0516003
Phone
4066764110
Address
PO BOX 255, RONAN, MT 59864

Signing Officer

Name
Robbie Gauthier
Title
Treasurer
Signed
2024-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robbie Gauthier
Formed
1998
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Gage Accounting Pc
Address
211 Main St, Polson, MT 59860
Preparer
Ryan S Gage CPA
Phone
4068834368
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0124657
IRS990/PYInvestmentIncomeAmt093557
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt045462
IRS990/PYOtherRevenueAmt018262
IRS990/PYRevenuesLessExpensesAmt0-57300
IRS990/PYSalariesCompEmpBnftPaidAmt09000
IRS990/PYTotalExpensesAmt0179119
IRS990/PYTotalRevenueAmt0121819
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-58107
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt08520
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt08520
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt014550
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt075468
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt061835
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt058972
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt058047
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt081776
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0336098
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicSupportCY170Pct00.04150
IRS990ScheduleA/PublicSupportPY170Pct00.10250
IRS990ScheduleA/PublicSupportTotal170Amt014550
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TenPctFactsCrcmstncsTestPYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03450
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt014550
IRS990ScheduleA/TotalSupportAmt0350648
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05166
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05166
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SIMKINS ANNUITY
IRS990ScheduleD/TotalLiabilityAmt03000
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt06200
IRS990ScheduleI/RecipientTable/CashGrantAmt132540
IRS990ScheduleI/RecipientTable/CashGrantAmt27500
IRS990ScheduleI/RecipientTable/CashGrantAmt35500
IRS990ScheduleI/RecipientTable/CashGrantAmt410000
IRS990ScheduleI/RecipientTable/CashGrantAmt57286
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0USE IN ENTITIES PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1USE IN ENTITIES PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2USE IN ENTITIES PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3USE IN ENTITIES PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4USE IN ENTITIES PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5USE IN ENTITIES PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ARLEE CDC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1BOYS AND GIRLS CLUB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2CODE GIRLS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3FRIENDS OF THE LIBRARY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4MISSION VALLEY AQUATICS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5NINEPIPES MUSEUM OF EARLY MT
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt092555 HWY 93
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt163055 US HWY 93
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21203 HIGHWAY 2 WEST 31
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3102 FORST STREET EAST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4309 RIDGEWATER DR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt569316 US HWY 93
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ARLEE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1RONAN
IRS990ScheduleI/RecipientTable/USAddress/CityNm2KALISPELL
IRS990ScheduleI/RecipientTable/USAddress/CityNm3POLSON
IRS990ScheduleI/RecipientTable/USAddress/CityNm4POLSON
IRS990ScheduleI/RecipientTable/USAddress/CityNm5CHARLO
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/ZIPCd059821
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd159864
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd259901
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd359860
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd459860
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd559824
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc2FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc3FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc4FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc5FMV
IRS990ScheduleI/Total501c3OrgCnt03
IRS990ScheduleI/TotalOtherOrgCnt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER SIGNS AND REVIEWS THE 990 TAX RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02654470
IRS990/TotalAssetsEOYAmt02875185
IRS990/TotalAssetsGrp/BOYAmt02654470
IRS990/TotalAssetsGrp/EOYAmt02875185
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03450

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2023Detailed filing. Detailed filing data is available for this year.$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