Civic Intelligence

Marselius & Verna Ls Rolfson Charitable Trust

990PF • Fiscal year 2014 • EIN 81-6081306

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 30, 2015

PO Box 1299Polson, MT 59860

(406) 883-8813

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • <$500k nonprofits • Source year 2014

Liabilities / Revenue

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • <$500k nonprofits • Source year 2014

Net Margin

47th percentile

1.6%

Higher net margin than 47% of similar nonprofits.

2014 filings • <$500k nonprofits • Source year 2014

Top Officer Pay

76th percentile

$959

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 18.0% of source-year revenue.

2014 filings • <$500k nonprofits • Source year 2014

Asset Growth

46th percentile

-0.1%

Faster asset growth than 46% of similar nonprofits.

2014 filings • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

23rd percentile

-19%

Faster revenue growth than 23% of similar nonprofits.

2014 filings • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$82,296

Down $89 (-0.1%) from 2013

Net Assets

Down

$82,296

Down $89 (-0.1%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$5,338

Down $1,271 (-19%) from 2013

Expenses

Down

$5,250

Down $1,250 (-19%) from 2013

Net Income

Down

$88

Down $21 (-19%) from 2013

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2011: $83,757Liabilities 2011: $3,9042011Assets 2012: $82,279Liabilities 2012: $0Net Assets 2012: $82,2792012Assets 2013: $82,385Liabilities 2013: $0Net Assets 2013: $82,3852013Assets 2014: $82,296Liabilities 2014: $0Net Assets 2014: $82,2962014Assets 2015: $81,311Liabilities 2015: $4,056Net Assets 2015: $77,2552015Assets 2018: $69,361Liabilities 2018: $0Net Assets 2018: $69,3612018Assets 2019: $69,785Liabilities 2019: $0Net Assets 2019: $69,7852019Assets 2020: $67,423Liabilities 2020: $0Net Assets 2020: $67,4232020Assets 2021: $69,026Liabilities 2021: $0Net Assets 2021: $69,0262021Assets 2022: $66,741Liabilities 2022: $0Net Assets 2022: $66,7412022Assets 2023: $62,237Liabilities 2023: $0Net Assets 2023: $62,2372023Assets 2024: $63,458Liabilities 2024: $0Net Assets 2024: $63,4582024

Highlighted filing

2014

Assets$82,296
Liabilities$0
Net Assets$82,296

Operations Trend

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

$10K$5.0K$0-$5.0KRevenue 2011: $2,618Expenses 2011: $5,112Net Income 2011: -$2,4942011Expenses 2012: $1,2632012Revenue 2013: $6,609Expenses 2013: $6,500Net Income 2013: $1092013Revenue 2014: $5,338Expenses 2014: $5,250Net Income 2014: $882014Revenue 2015: $4,095Expenses 2015: $5,269Net Income 2015: -$1,1742015Revenue 2018: $3,378Expenses 2018: $6,854Net Income 2018: -$3,4762018Revenue 2019: $3,965Expenses 2019: $3,513Net Income 2019: $4522019Revenue 2020: $2,237Expenses 2020: $4,652Net Income 2020: -$2,4152020Revenue 2021: $7,635Expenses 2021: $6,025Net Income 2021: $1,6102021Revenue 2022: $151Expenses 2022: $2,434Net Income 2022: -$2,2832022Revenue 2023: $5,296Expenses 2023: $9,779Net Income 2023: -$4,4832023Revenue 2024: $6,694Expenses 2024: $5,469Net Income 2024: $1,2252024

Highlighted filing

2014

Revenue$5,338
Expenses$5,250
Net Income$88
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 30, 2015
Return Version
2014v5.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
FIRST INTERSTATE WEALTH MANAGEMENTTrustee-$959-$959
Grants and Assistance

Foundation Grants and Related Investments

TypeRecipientPurposeStatusLocationAmount
Paid Grant-NEEDY STUDENT FUNDGOVPOLSON, MT, US$2,100
Paid Grant-GARDEN CENTERGOVPOLSON, MT, US$1,400
Paid Grant-STUDENT INCENTIVE FUNDGOVPOLSON, MT, US$500
Filing and Contact Details

Filer

Filer Name
Mars & Verna Rolfson Charitable Trust
EIN
81-6081306
Address
PO BOX 1299, POLSON, MT 59860

Signing Officer

Name
Kirk Fulford
Title
Trustee
Phone
4068838813
Signed
2015-04-30
Discuss with paid preparer
Yes

Preparer

Firm
Bergh & Devries Cpas Pllp
Address
405 FIRST STREET WEST, POLSON, MT 59860
Preparer
Pat Devries
Phone
4068839250
Raw XML Appendix360 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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IRS990PF/RlnOfActyToAccomOfExmptPrpsGrp/RlnOfActyToAccomOfExmptPrpsGrp/RelationshipStatementTxt0INCOME ON INVESTMENTS USED TO FUND GRANTS
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd0false
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd0false
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd0false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd0false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd0false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd0false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd0false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd0true
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd0false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd0true
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd0false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd0false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd0false
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd0true
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0FIRST INTERSTATE WEALTH MANAGEMENT
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd0false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt0PO BOX 1299
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0POLSON
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0MT
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd059860
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd0false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd0false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd0false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0MT
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd0false
IRS990PF/StatementsRegardingActyGrp/PhoneNum04068838813
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd0false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd0true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd0false
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0POLSON SCHOOL DISTRICT 23
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt04000
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/FormAndInfoAndMaterialsTxt0COMPLETE A GRANT APPLICATION AND SUBMIT PROOF OF TAX EXEMPT STATUS
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm0FIRST INTERSTATE WEALTH MANAGEMENT
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum04068838813
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt0PO BOX 1299
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/CityNm0POLSON
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/StateAbbreviationCd0MT
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/ZIPCd059860
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt0TAX EXEMPT ORGANIZATION
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/SubmissionDeadlinesTxt0NOVEMBER 1 OF EACH YEAR
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt02100
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt11400
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt2500
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0NEEDY STUDENT FUND
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt1GARDEN CENTER
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt2STUDENT INCENTIVE FUND
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt0GOV
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt1GOV
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt2GOV
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm0POLSON SCHOOL DISTRICT 23
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm1POLSON SCHOOL DISTRICT 23
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm2POLSON SCHOOL DISTRICT 23
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt0NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt1NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt2NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt0111 4TH AVE E
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt1111 4TH AVE E
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt2111 4TH AVE E
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0POLSON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm1POLSON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm2POLSON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0MT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd1MT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd2MT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd059860
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd159860
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd259860
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt00
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt04000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0true
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0true
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TransferScheduleDetail/InvolvedAmt056088
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TransferScheduleDetail/InvolvedAmt130742
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TransferScheduleDetail/LineNumberTxt01b(1)
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TransferScheduleDetail/LineNumberTxt11b(2)
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TransferScheduleDetail/NoncharitableExemptOrgName/BusinessNameLine1Txt0FIRST INTERSTATE BK
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TransferScheduleDetail/NoncharitableExemptOrgName/BusinessNameLine1Txt1FIRST INTERSTATE BK
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TransferScheduleDetail/TransfersTransAndShrArrngmDesc0SALE OF SECURITIES
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TransferScheduleDetail/TransfersTransAndShrArrngmDesc1PURCHASE OF SECURITIES
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt015
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt03985
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt04071
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt04000
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt04056
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt03985
OtherDecreasesSchedule/OtherDecreasesDetail/Amt0197
OtherDecreasesSchedule/OtherDecreasesDetail/Desc0SCHEDULE B TOTALS
OtherIncreasesSchedule/OtherIncreasesDetail/Amt020
OtherIncreasesSchedule/OtherIncreasesDetail/Desc0SCHEDULE A
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt00
TaxesSchedule/TaxesDetail/Amt041
TaxesSchedule/TaxesDetail/CategoryTxt0990 PF
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt00
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt041
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIRK FULFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04068838813
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARS & VERNA ROLFSON CHARITABLE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0MARS
ReturnHeader/Filer/EIN0816081306
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1299
ReturnHeader/Filer/USAddress/CityNm0POLSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059860
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203948676
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BERGH & DEVRIES CPAS PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0405 FIRST STREET WEST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POLSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059860
ReturnHeader/PreparerPersonGrp/PhoneNum04068839250
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAT DEVRIES
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-04-30T18:26:02-06:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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