Civic Intelligence

Big Horn Basin Association Adolescent Programs

990 • Fiscal year 2019 • EIN 83-0283364

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 17, 2020

PO Box 858Basin, WY 82410

(307) 568-2222

Siviq Scores

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

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

60th percentile

8.1%

Higher net margin than 60% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

91st percentile

$44,094

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

75th percentile

25%

Faster asset growth than 75% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

46th percentile

-1.0%

Faster revenue growth than 46% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$186,230

Up $36,773 (+25%) from 2018

Net Assets

Up

$172,285

Up $28,712 (+20%) from 2018

Liabilities

Up

$13,945

Up $8,061 (+137%) from 2018

Revenue

Down

$354,450

Down $3,711 (-1.0%) from 2018

Expenses

Up

$325,738

Up $62,693 (+24%) from 2018

Net Income

Down

$28,712

Down $66,404 (-70%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $204,869Liabilities 2010: $101,883Net Assets 2010: $102,9862010Assets 2011: $253,193Liabilities 2011: $59,527Net Assets 2011: $193,6662011Assets 2012: $254,799Liabilities 2012: $55,774Net Assets 2012: $199,0252012Assets 2013: $354,580Liabilities 2013: $166,034Net Assets 2013: $188,5462013Assets 2014: $310,188Liabilities 2014: $161,823Net Assets 2014: $148,3652014Assets 2015: $263,922Liabilities 2015: $149,860Net Assets 2015: $114,0622015Assets 2016: $243,244Liabilities 2016: $134,856Net Assets 2016: $108,3882016Assets 2017: $168,057Liabilities 2017: $119,600Net Assets 2017: $48,4572017Assets 2018: $149,457Liabilities 2018: $5,884Net Assets 2018: $143,5732018Assets 2019: $186,230Liabilities 2019: $13,945Net Assets 2019: $172,2852019Assets 2020: $241,046Liabilities 2020: $18,963Net Assets 2020: $222,0832020Assets 2021: $223,576Liabilities 2021: $14,304Net Assets 2021: $209,2722021Assets 2022: $249,283Liabilities 2022: $16,715Net Assets 2022: $232,5682022Assets 2023: $269,392Liabilities 2023: $31,209Net Assets 2023: $238,1832023Assets 2024: $266,480Liabilities 2024: $55,405Net Assets 2024: $211,0752024Assets 2025: $266,742Liabilities 2025: $36,566Net Assets 2025: $230,1762025

Highlighted filing

2019

Assets$186,230
Liabilities$13,945
Net Assets$172,285

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $457,507Expenses 2010: $490,796Net Income 2010: -$33,2892010Expenses 2011: $440,5212011Revenue 2012: $426,400Expenses 2012: $421,039Net Income 2012: $5,3612012Expenses 2013: $380,8012013Revenue 2014: $394,435Expenses 2014: $434,616Net Income 2014: -$40,1812014Revenue 2015: $317,221Expenses 2015: $351,561Net Income 2015: -$34,3402015Revenue 2016: $374,204Expenses 2016: $379,878Net Income 2016: -$5,6742016Revenue 2017: $226,905Expenses 2017: $286,836Net Income 2017: -$59,9312017Revenue 2018: $358,161Expenses 2018: $263,045Net Income 2018: $95,1162018Revenue 2019: $354,450Expenses 2019: $325,738Net Income 2019: $28,7122019Revenue 2020: $383,879Expenses 2020: $334,081Net Income 2020: $49,7982020Revenue 2021: $308,855Expenses 2021: $321,666Net Income 2021: -$12,8112021Revenue 2022: $369,365Expenses 2022: $346,069Net Income 2022: $23,2962022Revenue 2023: $418,880Expenses 2023: $413,265Net Income 2023: $5,6152023Revenue 2024: $421,748Expenses 2024: $448,856Net Income 2024: -$27,1082024Revenue 2025: $466,439Expenses 2025: $447,338Net Income 2025: $19,1012025

Highlighted filing

2019

Revenue$354,450
Expenses$325,738
Net Income$28,712
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 17, 2020
Return Version
2018v3.1
Gross Receipts
$354,450
Mission and Program Overview

Mission

The Association's primary exempt purpose is to provide the following:1. Short term and long term placements and interventions for youth who are experiencing difficulty in maintaining satisfactory relationships at home, school or in the community.2. A setting in which the resources of the community can be focused on the problems of the youth to produce positive changes.3. Therapeutic treatment for youth so that the goal of returning home or other permanent placement can be accomplished as soon as possible.4. Data for social services and legal agencies to aid in the solution of specific and general problems of youth.5. Diversion of juveniles from correctional programs and institutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$98,639$122,093▲ $23,454
Land, Buildings, and Equipment, Net$16,777$25,390▲ $8,613
Accounts Receivable$23,647$22,842▼ $805
Prepaid Expenses and Deferred Charges$3,374$8,885▲ $5,511
Pledges and Grants Receivable$7,020$7,020→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$149,457$186,230▲ $36,773
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,780$12,679▲ $8,899
Other Liabilities$2,104$1,266▼ $838
Total Liabilities$5,884$13,945▲ $8,061
Net Assets / Fund Balance
Unrestricted Net Assets$143,573$172,285▲ $28,712
Total Net Assets Fund Balance$143,573$172,285▲ $28,712
Total Liabilities and Net Assets / Fund Balance$149,457$186,230▲ $36,773

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,484$94,479$100,963
Equipment$6,994$21,116$28,110
Other Land Buildings$5,412$7,881$13,293
Land$6,500-$6,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gregory GloyDirectorFT$44,094$44,094

Board Members and Trustees

NameTitle
Brett SuiterChairman
Mary BucnananVice Chairman
Jane WostenbergDirector
Kathy DeverauxDirector
Linda HarpDirector
Roger StickenvDirector
Kay FleekSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$85,934
Program Service Revenue
$268,464
Investment Income
$52
Other Revenue
$0
All Other Contributions
$524
Change in Net Assets
$28,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$251,390
Other Expenses$74,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,341--$159,341
Current Officers, Directors, Trustees, and Key Employees$44,094--$44,094
Other Employee Benefits$24,465--$24,465
Payroll Taxes$23,490--$23,490
Insurance$11,846--$11,846
Occupancy$7,868$1,364-$9,232
Other Expenses$5,915--$5,915
Fees for Services Accounting-$5,170-$5,170
Travel$3,730--$3,730
Depreciation Depletion$2,694--$2,694
Office Expenses-$2,558-$2,558
All Other Expenses$2,454--$2,454
Advertising$72--$72
Total Functional Expenses$316,646$9,092$0$325,738
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
Accrued compensated absences payable$1,266
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Big Horn Basin Association
EIN
83-0283364
Phone
3075682222
Address
PO Box 858, Basin, WY 82410

Signing Officer

Name
Gregory Gloy
Title
Director
Signed
2020-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brett Suiter
Formed
1986
Legal Domicile
Wy
Voting Board Members
8
Independent Board Members
8
Employees
11

Preparer

Firm
Carver Florek & James Cpas
Address
2246 N UNIVERSITY PARK BLVD, LAYTON, UT 84041
Preparer
Steven L Carver CPA
Phone
8019261177
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt023490
IRS990/PayrollTaxesGrp/TotalAmt023490
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt07020
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt07020
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03374
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08885
IRS990/PrincipalOfficerNm0Brett Suiter
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Program Service Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0268464
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0268464
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt088230
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt044679
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt065708
IRS990/PYOtherRevenueAmt03600
IRS990/PYProgramServiceRevenueAmt0221652
IRS990/PYRevenuesLessExpensesAmt095116
IRS990/PYSalariesCompEmpBnftPaidAmt0197337
IRS990/PYTotalExpensesAmt0263045
IRS990/PYTotalRevenueAmt0358161
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt028712
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0268464
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt085934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt088230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt090025
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt091318
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt074888
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0430395
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt053
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03639
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010826
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt010849
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt010845
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt036212
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0221652
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92240
IRS990ScheduleA/PublicSupportPY170Pct00.89950
IRS990ScheduleA/PublicSupportTotal170Amt0430395
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt085934
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt088230
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt090025
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt091318
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt074888
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0430395
IRS990ScheduleA/TotalSupportAmt0466607
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BookValueAmt06484
IRS990ScheduleD/BuildingsGrp/DepreciationAmt094479
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0100963
IRS990ScheduleD/EquipmentGrp/BookValueAmt06994
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021116
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028110
IRS990ScheduleD/LandGrp/BookValueAmt06500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05412
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07881
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013293
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01266
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued compensated absences payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025390
IRS990ScheduleD/TotalLiabilityAmt01266
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing documents are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0149457
IRS990/TotalAssetsEOYAmt0186230
IRS990/TotalAssetsGrp/BOYAmt0149457
IRS990/TotalAssetsGrp/EOYAmt0186230
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt085934
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09092
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0316646
IRS990/TotalFunctionalExpensesGrp/TotalAmt0325738
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05884
IRS990/TotalLiabilitiesEOYAmt013945
IRS990/TotalLiabilitiesGrp/BOYAmt05884
IRS990/TotalLiabilitiesGrp/EOYAmt013945
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0143573
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0172285
IRS990/TotalProgramServiceExpensesAmt0316646
IRS990/TotalProgramServiceRevenueAmt0268464
IRS990/TotalReportableCompFromOrgAmt044094
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0268516
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0354450
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0149457
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0186230
IRS990/TravelGrp/ProgramServicesAmt03730
IRS990/TravelGrp/TotalAmt03730
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0143573

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.67$0.37$2.30$4.66$4.47$0.19
2024Detailed filing. Detailed filing data is available for this year.$2.66$0.55$2.11$4.22$4.49$0.27
2023Detailed filing. Detailed filing data is available for this year.$2.69$0.31$2.38$4.19$4.13$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.49$0.17$2.33$3.69$3.46$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.14$2.09$3.09$3.22$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.19$2.22$3.84$3.34$0.50
2019Detailed filing. Detailed filing data is available for this year.$1.86$0.14$1.72$3.54$3.26$0.29
2018Detailed filing. Detailed filing data is available for this year.$1.49$0.06$1.44$3.58$2.63$0.95
2017Detailed filing. Detailed filing data is available for this year.$1.68$1.20$0.48$2.27$2.87$0.60
2016Detailed filing. Detailed filing data is available for this year.$2.43$1.35$1.08$3.74$3.80$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.64$1.50$1.14$3.17$3.52$0.34
2014Detailed filing. Detailed filing data is available for this year.$3.10$1.62$1.48$3.94$4.35$0.40
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$1.66$1.89$3.81
2012Summary only. Only limited summary data is available for this year.$2.55$0.56$1.99$4.26$4.21$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.60$1.94$4.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$1.02$1.03$4.58$4.91$0.33