Civic Intelligence

Project Whitefish Kids Inc

EIN 81-0526331 • 501(c)3 • Whitefish, MT

Profile

To provide a safe recreational facility and green space that creates active outdoor opportunities for youth and their families in order to promote health, well-being, and community.

PO Box 2010Whitefish, MT 59937

n/A

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

54th percentile

6.1%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

47th percentile

2.0%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-51%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$806,847

Up $16,111 (+2.0%) from 2023

Liabilities

Down

$140

Down $47 (-25%) from 2023

Net Assets

Up

$806,707

Up $16,158 (+2.0%) from 2023

Revenue

Down

$263,601

Down $271,663 (-51%) from 2023

Expenses

Up

$247,443

Up $51,858 (+27%) from 2023

Net Income

Down

$16,158

Down $323,521 (-95%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2016: $138,840Liabilities 2016: $16,072Net Assets 2016: $122,7682016Assets 2017: $204,886Liabilities 2017: $13,151Net Assets 2017: $191,7352017Assets 2018: $363,596Liabilities 2018: $10,050Net Assets 2018: $353,5462018Assets 2019: $333,901Liabilities 2019: $6,853Net Assets 2019: $327,0482019Assets 2020: $275,786Liabilities 2020: $3,519Net Assets 2020: $272,2672020Assets 2021: $435,929Liabilities 2021: $109Net Assets 2021: $435,8202021Assets 2022: $451,033Liabilities 2022: $163Net Assets 2022: $450,8702022Assets 2023: $790,736Liabilities 2023: $187Net Assets 2023: $790,5492023Assets 2024: $806,847Liabilities 2024: $140Net Assets 2024: $806,7072024

Highlighted filing

2024

Assets$806,847
Liabilities$140
Net Assets$806,707

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $92,318Expenses 2016: $40,875Net Income 2016: $51,4432016Revenue 2017: $165,553Expenses 2017: $96,586Net Income 2017: $68,9672017Revenue 2018: $273,069Expenses 2018: $111,258Net Income 2018: $161,8112018Revenue 2019: $130,870Expenses 2019: $157,713Net Income 2019: -$26,8432019Revenue 2020: $106,420Expenses 2020: $161,201Net Income 2020: -$54,7812020Revenue 2021: $296,605Expenses 2021: $133,052Net Income 2021: $163,5532021Revenue 2022: $204,009Expenses 2022: $162,800Net Income 2022: $41,2092022Revenue 2023: $535,264Expenses 2023: $195,585Net Income 2023: $339,6792023Revenue 2024: $263,601Expenses 2024: $247,443Net Income 2024: $16,1582024

Highlighted filing

2024

Revenue$263,601
Expenses$247,443
Net Income$16,158

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$264,543
Mission and Program Overview

Mission

Project whitefish kids organized to construct smith field sports complex in whitefish montana. The complex contains eight soccer/lacrosse pitches, five baseball fields, four softball fields, a playground, two concession stands, restrooms, maintenance facilities and parking for approximately 400 cars.the organization operates, maintains and continues to develop the complex with a majority volunteer force and public funding. Funding comes from player fees, the project whitefish wine & food fest auction held annually in may, and from the whitefish community foundation's great fish challenge.

To provide a safe recreational facility and green space that creates active outdoor opportunities for youth and their families in order to promote health, well-being, and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$530,686$619,300▲ $88,614
Savings and Temporary Cash Investments$246,731$157,156▼ $89,575
Cash and Non-Interest-Bearing Accounts$13,319$30,391▲ $17,072
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$790,736$806,847▲ $16,111
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$187$140▼ $47
Total Liabilities$187$140▼ $47
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$790,549$806,707▲ $16,158
Total Net Assets Fund Balance$790,549$806,707▲ $16,158
Total Liabilities and Net Assets / Fund Balance$790,736$806,847▲ $16,111

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$381,153$110,616$491,769
Equipment$115,347$301,587$416,934
Buildings$118,766$10,187$128,953
Other Land Buildings$4,034$7,470$11,504
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gloria I NelsonExecutive DirectorPT$15,000$15,000

Board Members and Trustees

NameTitle
Don BestwickPresident
Derreck ThompsonDirector
Kevin PhillipsDirector
Kurt BladesDirector
Lance MortensenDirector
Mary HustonDirector
Marshauna MortensenSecretary
Kelly MortensenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$129,042
Program Service Revenue
$116,850
Investment Income
$2,175
Other Revenue
$15,534
All Other Contributions
$129,042
Change in Net Assets
$16,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,236
Salaries, Compensation, and Employee Benefits$91,207
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$82,552$834-$83,386
Other Salaries and Wages$67,952$686-$68,638
Current Officers, Directors, Trustees, and Key Employees$14,850$150-$15,000
Occupancy$12,991$131-$13,122
Insurance$8,177$83-$8,260
Payroll Taxes$7,493$76-$7,569
Fees for Services Accounting$2,328$24-$2,352
Other Expenses$791$8-$799
Fees for Services Legal$629$6-$635
All Other Expenses$454$4-$458
Travel$273$3-$276
Fees for Services Other$272$3-$275
Total Functional Expenses$244,968$2,475$0$247,443
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,476
Fundraising Direct Expenses$942
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pwk/wtc Auction$16,476$16,476$942$15,534
Total Events$16,476$16,476$942$15,534
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-
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
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

Director lance mortensen and treasurer kelly mortensen are marrieddirector lance mortensen and secretary marshauna mortensen are siblings

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

A copy of form 990 is provided to board members for their review

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Project Whitefish Kids Inc
EIN
81-0526331
Phone
4062615744
Address
PO BOX 2010, WHITEFISH, MT 59937

Signing Officer

Name
Kelly Mortensen
Title
Treasurer
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Bestwick
Formed
1999
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
5

Preparer

Firm
Kristi Taylor CPA PLLC
Address
493 9th Avenue East N, Kalispell, MT 59901
Preparer
Kristi L Taylor CPA
Phone
4068908957
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DON BESTWICK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PLAYERS FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0116850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0116850
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0422298
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt038
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0123540
IRS990/PYOtherRevenueAmt013218
IRS990/PYProgramServiceRevenueAmt099710
IRS990/PYRevenuesLessExpensesAmt0339679
IRS990/PYSalariesCompEmpBnftPaidAmt072045
IRS990/PYTotalExpensesAmt0195585
IRS990/PYTotalRevenueAmt0535264
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt016158
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0246731
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0157156
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0129042
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0422298
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0152393
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0246805
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt088442
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01038980
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02175
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt038
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01230
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03492
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0116850
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt099710
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt051590
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt048570
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt017955
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0334675
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt038
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01230
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03492
IRS990ScheduleA/InvestmentIncomeCYPct00.00250
IRS990ScheduleA/InvestmentIncomePYPct00.00110
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99750
IRS990ScheduleA/PublicSupportPY509Pct00.99890
IRS990ScheduleA/PublicSupportTotal509Amt01373655
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0245892
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0522008
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0203983
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0295375
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0106397
IRS990ScheduleA/Total509Grp/TotalAmt01373655
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0248067
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0522046
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0204009
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0296605
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0106420
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01377147
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0118766
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010187
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0128953
IRS990ScheduleD/EquipmentGrp/BookValueAmt0115347
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0301587
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0416934
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0381153
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0110616
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0491769
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04034
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07470
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011504
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0619300
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0942
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PWK/WTC AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016476
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016476
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016476
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016476
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015534
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0942
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0942
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0PROJECT WHITEFISH KIDS/WHITEFISH THEATRE COMPANY AUCTION
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2b - Fundraiser Additional Information
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTOR LANCE MORTENSEN AND TREASURER KELLY MORTENSEN ARE MARRIEDDIRECTOR LANCE MORTENSEN AND SECRETARY MARSHAUNA MORTENSEN ARE SIBLINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS PROVIDED TO BOARD MEMBERS FOR THEIR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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