Civic Intelligence

Teslow Preservation Group

990 • Fiscal year 2022 • EIN 81-1519974

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 03, 2023

Organization Profile
124 South 2nd StreetLivington, MT 59047

(406) 223-1566

Siviq Scores

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

Liabilities / Assets

85th percentile

0.24x

Higher debt load relative to assets than 85% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2022

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

22nd percentile

-20%

Faster asset growth than 22% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2022

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2022

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$62,339

Down $34,733 (-36%) from 2020

Net Assets

Down

$47,339

Down $25,363 (-35%) from 2020

Liabilities

Down

$15,000

Down $9,370 (-38%) from 2020

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $84,628 (-100%) from 2020

Expenses

Down

$4,165

Down $80,319 (-95%) from 2020

Net Income

Down

-$4,165

Down $4,309 (-2992%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$100K$50K$0Assets 2018: $82,678Liabilities 2018: $02018Assets 2019: $72,558Liabilities 2019: $0Net Assets 2019: $72,5582019Assets 2020: $97,072Liabilities 2020: $24,370Net Assets 2020: $72,7022020Assets 2022: $62,339Liabilities 2022: $15,000Net Assets 2022: $47,3392022Assets 2023: $57,045Liabilities 2023: $15,000Net Assets 2023: $42,0452023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2022

Assets$62,339
Liabilities$15,000
Net Assets$47,339
Open 2022 Filing

Operations Trend

Revenue Growth1st percentile

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

$100K$50K$0-$50KRevenue 2018: $50,473Expenses 2018: $33,947Net Income 2018: $16,5262018Revenue 2019: $29,817Expenses 2019: $39,937Net Income 2019: -$10,1202019Revenue 2020: $84,628Expenses 2020: $84,484Net Income 2020: $1442020Revenue 2022: $0Expenses 2022: $4,165Net Income 2022: -$4,1652022Revenue 2023: $0Expenses 2023: $5,294Net Income 2023: -$5,2942023Revenue 2024: -$31,670Expenses 2024: $10,375Net Income 2024: -$42,0452024

Highlighted filing

2022

Revenue$0
Expenses$4,165
Net Income-$4,165
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 3, 2023
Return Version
2022v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

Preservation of historic landmark

Preservation and repurposement of historic grain elevator in livingston mt.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$46,694$46,694→ $0
Cash and Non-Interest-Bearing Accounts$39,415$15,645▼ $23,770
Total Assets$86,109$62,339▼ $23,770
Liabilities
Other Liabilities$34,605$15,000▼ $19,605
Total Liabilities$34,605$15,000▼ $19,605
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$51,504$47,339▼ $4,165
Total Net Assets Fund Balance$51,504$47,339▼ $4,165
Total Liabilities and Net Assets / Fund Balance$86,109$62,339▼ $23,770

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$46,694-$46,694
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Audrey HallBoard Presid
Barclay RogersBoard Secret
Stewart ParkerBoard Treasu
Lara BirkesDirector
Lauren DalzellDirector
Ron NemetzDirector
Tom BlurockDirector
Seonaid CampbellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-4,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,165
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
Occupancy$2,345--$2,345
Fees for Services Accounting-$1,559-$1,559
Office Expenses$261--$261
Total Functional Expenses$2,606$1,559$0$4,165
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
Contingent Sale$15,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Executive director approves prior to filing.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Teslow Preservation Group
EIN
81-1519974
Phone
4062231566
Address
124 SOUTH 2ND STREET, LIVINGTON, MT 59047

Signing Officer

Name
Audrey Hall
Title
Board President
Phone
4062231566
Signed
2023-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Audrey Hall
Formed
2016
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Cem Bookkeeping & Tax Services Inc
Address
124 S 2ND ST, LIVINGSTON, MT 59047-2604
Preparer
Catherine E Moody
Phone
4063337315
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“In 2020, the building was added to the nationalregister of historic places. In 2021 the organization entered into formal negotiations with a mission- minded interested developer for the historic building. Legal counsel was consulted to explore possible structure for the sale/agreement in order to ensure the integrity of the structure in perpetuity. In 2022, the organization entered into a sales agreement with a nonprofit developer to transfer the building. This sale is dependent on several contingencies, hence the sales deposit (15,000) is still recorded as a liability. Once the requirements are met, the organization will record the sale of the building. The developer has three years to meet the requirements of the sale, which include a commitment to effectively repurpose the building and complete the renovation and ultimately to preserve and develop the property. In the event the buyer fails to meet the requirements, the building will revert back to the organization and the 15,000 need not be repaid.”

Raw XML Appendix295 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/ExplanationTxt1EXECUTIVE DIRECTOR APPROVES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CEM BOOKKEEPING & TAX SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0124 S 2ND ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIVINGSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0590472604
ReturnHeader/PreparerPersonGrp/PhoneNum04063337315
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE E MOODY
ReturnHeader/ReturnTs02023-10-04T09:59:33-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0AUDREY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HALL
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$62,339
Liabilities
$15,000
Net assets
$47,339
Revenue
$0
Expenses
$4,165
Net income
-$4,165
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$31.7$10.4$42.0
2023Detailed filing. Detailed filing data is available for this year.$57.0$15.0$42.0$0.00$5.29$5.29
2022Detailed filing. Detailed filing data is available for this year.$62.3$15.0$47.3$0.00$4.17$4.17
2020Summary only. Only limited summary data is available for this year.$97.1$24.4$72.7$84.6$84.5$0.14
2019Summary only. Only limited summary data is available for this year.$72.6$0.00$72.6$29.8$39.9$10.1
2018Summary only. Only limited summary data is available for this year.$82.7$0.00$50.5$33.9$16.5