Civic Intelligence

Park County Court Supervised Treatment Program

990 • Fiscal year 2022 • EIN 83-0335054

Jul 01, 2021 to Jun 30, 2022 • Filed on Dec 14, 2022

PO Box 906Cody, WY 82414

(307) 527-1800

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

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

Source year 2022

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

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

Net Margin

19th percentile

-20%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2022

Revenue Growth

19th percentile

-29%

Faster revenue growth than 19% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

-$3,179

Down $38,101 (-109%) from 2021

Net Assets

Down

-$8,179

Down $43,101 (-123%) from 2021

Liabilities

Up

$5,000

Up $5,000 from 2021

Revenue

Down

$214,292

Down $86,535 (-29%) from 2021

Expenses

Down

$257,393

Down $27,490 (-9.6%) from 2021

Net Income

Down

-$43,101

Down $59,045 (-370%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2010: $43,183Liabilities 2010: $3,012Net Assets 2010: $40,1712010Assets 2011: $55,600Liabilities 2011: $0Net Assets 2011: $55,6002011Assets 2012: $47,454Liabilities 2012: $0Net Assets 2012: $47,4542012Assets 2013: $43,728Liabilities 2013: $0Net Assets 2013: $43,7282013Assets 2014: $39,134Liabilities 2014: $2,196Net Assets 2014: $36,9382014Assets 2015: $20,542Liabilities 2015: $0Net Assets 2015: $20,5422015Assets 2016: $13,457Liabilities 2016: $0Net Assets 2016: $13,4572016Assets 2017: $40,362Liabilities 2017: $0Net Assets 2017: $40,3622017Assets 2018: $29,645Liabilities 2018: $0Net Assets 2018: $29,6452018Assets 2019: -$2,023Liabilities 2019: $0Net Assets 2019: -$2,0232019Assets 2020: $18,978Liabilities 2020: $0Net Assets 2020: $18,9782020Assets 2021: $34,922Liabilities 2021: $0Net Assets 2021: $34,9222021Assets 2022: -$3,179Liabilities 2022: $5,000Net Assets 2022: -$8,1792022Assets 2023: $15,599Liabilities 2023: $0Net Assets 2023: $15,5992023Assets 2024: $87,262Liabilities 2024: $2,854Net Assets 2024: $84,4082024Assets 2025: $158,246Liabilities 2025: $4,117Net Assets 2025: $154,1292025

Highlighted filing

2022

Assets-$3,179
Liabilities$5,000
Net Assets-$8,179

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $176,631Expenses 2010: $201,237Net Income 2010: -$24,6062010Expenses 2011: $257,1292011Expenses 2012: $282,6412012Expenses 2013: $258,4612013Revenue 2014: $256,921Expenses 2014: $263,736Net Income 2014: -$6,8152014Revenue 2015: $222,242Expenses 2015: $238,638Net Income 2015: -$16,3962015Revenue 2016: $217,074Expenses 2016: $224,159Net Income 2016: -$7,0852016Revenue 2017: $263,829Expenses 2017: $236,924Net Income 2017: $26,9052017Revenue 2018: $217,874Expenses 2018: $228,591Net Income 2018: -$10,7172018Revenue 2019: $231,723Expenses 2019: $263,391Net Income 2019: -$31,6682019Revenue 2020: $319,516Expenses 2020: $298,515Net Income 2020: $21,0012020Revenue 2021: $300,827Expenses 2021: $284,883Net Income 2021: $15,9442021Revenue 2022: $214,292Expenses 2022: $257,393Net Income 2022: -$43,1012022Revenue 2023: $285,997Expenses 2023: $262,219Net Income 2023: $23,7782023Revenue 2024: $332,427Expenses 2024: $263,618Net Income 2024: $68,8092024Revenue 2025: $359,662Expenses 2025: $289,941Net Income 2025: $69,7212025

Highlighted filing

2022

Revenue$214,292
Expenses$257,393
Net Income-$43,101
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Dec 14, 2022
Return Version
2021v4.0
Gross Receipts
$214,292
Mission and Program Overview

Mission

Our mission is to protect our communitites with a timely response to drug and alcohol related crimes by providing intensive and supervised treatment trhough a unified effort thereby reducing criminal justice costs. In addition, our vision is to return responsible and accountable citizens to our communities and break the cycle of criminal behavior closing the "revolving door" to the criminal justice system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$34,922$-3,179▼ $38,101
Total Assets$34,922$-3,179▼ $38,101
Liabilities
Unsecured Notes Loans Payable-$5,000-
Total Liabilities$0$5,000▲ $5,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$34,922$-8,179▼ $43,101
Total Net Assets Fund Balance$34,922$-8,179▼ $43,101
Total Liabilities and Net Assets / Fund Balance$34,922$-3,179▼ $38,101

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$14,127$14,127
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$203,807
Program Service Revenue
$10,485
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,400
Change in Net Assets
$-43,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$129,079
Other Expenses$128,314
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,519$35,012-$87,531
Fees for Services Other$72,586--$72,586
Other Employee Benefits$20,095$13,396-$33,491
Occupancy-$22,644-$22,644
Payroll Taxes$4,834$3,223-$8,057
Fees for Services Accounting-$4,000-$4,000
Other Expenses$1,642--$1,642
Conferences and Meetings$429--$429
Total Functional Expenses$179,118$78,275$0$257,393
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 9

Tom keegan po box 2930 cody, wy 82414

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

The president/treasurer is charged with the review aqnd approval of the form 990.

Form 990, Page 6, Part VI, Line 12C

Board members must sign the conflict of interest policy at the beginning of their term and each year thereafter. Following full disclosure of a possible conflict of interest or any condition listed above, the board of directors shall determine whether a conflict of interest exists and, if so the board shall vote to authorize or reject the transaction or take any other action deemed necessary to adress the conflict and protect park county supervised's best interests. Both votes shall be by majority vote without counting the vote of any interested director.

Form 990, Page 6, Part VI, Line 15B

Compensation subject to approval for officers and key employees

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Park County Court Supervised
EIN
83-0335054
Phone
3075271800
Address
PO BOX 906, CODY, WY 82414

Signing Officer

Name
Tom Keegan
Title
President
Phone
3075271800
Signed
2022-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Keegan
Formed
2009
Voting Board Members
12
Independent Board Members
12
Employees
3

Preparer

Firm
Seckman & Thomas Cpas Pc
Address
544 GATEWAY DR, POWELL, WY 82435-9201
Preparer
James B Seckman CPA
Phone
3077542141
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our mission is to protect our communitites with a timely response to drug and alcohol related crimes by providing intensive and supervised treatment trhough a unified effort thereby reducing criminal justice costs. In addition, our vision is to return responsible and accountable citizens to our communities and break the cycle of criminal behavior closing the "revolving door" to the criminal justice system.

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

We provide intense outpatient treatment in the form of group therapy and individual therapy. We also provide extensive care managemnt services, including but not limited to ged preparation, employment skills, budgeting, nutrition education, assistance with navigating agencies, medical and mental health referrals and safe housing. All of our clients are supervised by the department of corrections, probation and parole, and we work closely with their probation officer to ensure compliance by doing home visits and drug testing. Clients are in the program for a minimum of one year and are required to work full time, obtain a ged, participate in treatment, and comply with supervision. Also, drug testing of employees for community employers is a service we provide for a small fee. The testing is reliable and afordable for these employers.

Form 990, Part IX, Line 11G

Contracted services 72,586 0 0

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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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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt020454
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt013917
IRS990ScheduleA/OtherIncome170Grp/TotalAmt077426
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93970
IRS990ScheduleA/PublicSupportPY170Pct00.93610
IRS990ScheduleA/PublicSupportTotal170Amt01206806
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0285521
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0302252
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0211269
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0203957
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01206806
IRS990ScheduleA/TotalSupportAmt01284232
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014127
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014127
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR MISSION IS TO PROTECT OUR COMMUNITITES WITH A TIMELY RESPONSE TO DRUG AND ALCOHOL RELATED CRIMES BY PROVIDING INTENSIVE AND SUPERVISED TREATMENT TRHOUGH A UNIFIED EFFORT THEREBY REDUCING CRIMINAL JUSTICE COSTS. IN ADDITION, OUR VISION IS TO RETURN RESPONSIBLE AND ACCOUNTABLE CITIZENS TO OUR COMMUNITIES AND BREAK THE CYCLE OF CRIMINAL BEHAVIOR CLOSING THE "REVOLVING DOOR" TO THE CRIMINAL JUSTICE SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE PROVIDE INTENSE OUTPATIENT TREATMENT IN THE FORM OF GROUP THERAPY AND INDIVIDUAL THERAPY. WE ALSO PROVIDE EXTENSIVE CARE MANAGEMNT SERVICES, INCLUDING BUT NOT LIMITED TO GED PREPARATION, EMPLOYMENT SKILLS, BUDGETING, NUTRITION EDUCATION, ASSISTANCE WITH NAVIGATING AGENCIES, MEDICAL AND MENTAL HEALTH REFERRALS AND SAFE HOUSING. ALL OF OUR CLIENTS ARE SUPERVISED BY THE DEPARTMENT OF CORRECTIONS, PROBATION AND PAROLE, AND WE WORK CLOSELY WITH THEIR PROBATION OFFICER TO ENSURE COMPLIANCE BY DOING HOME VISITS AND DRUG TESTING. CLIENTS ARE IN THE PROGRAM FOR A MINIMUM OF ONE YEAR AND ARE REQUIRED TO WORK FULL TIME, OBTAIN A GED, PARTICIPATE IN TREATMENT, AND COMPLY WITH SUPERVISION. ALSO, DRUG TESTING OF EMPLOYEES FOR COMMUNITY EMPLOYERS IS A SERVICE WE PROVIDE FOR A SMALL FEE. THE TESTING IS RELIABLE AND AFORDABLE FOR THESE EMPLOYERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TOM KEEGAN PO BOX 2930 CODY, WY 82414
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT/TREASURER IS CHARGED WITH THE REVIEW AQND APPROVAL OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS MUST SIGN THE CONFLICT OF INTEREST POLICY AT THE BEGINNING OF THEIR TERM AND EACH YEAR THEREAFTER. FOLLOWING FULL DISCLOSURE OF A POSSIBLE CONFLICT OF INTEREST OR ANY CONDITION LISTED ABOVE, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND, IF SO THE BOARD SHALL VOTE TO AUTHORIZE OR REJECT THE TRANSACTION OR TAKE ANY OTHER ACTION DEEMED NECESSARY TO ADRESS THE CONFLICT AND PROTECT PARK COUNTY SUPERVISED'S BEST INTERESTS. BOTH VOTES SHALL BE BY MAJORITY VOTE WITHOUT COUNTING THE VOTE OF ANY INTERESTED DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION SUBJECT TO APPROVAL FOR OFFICERS AND KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACTED SERVICES 72,586 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt034922
IRS990/TotalAssetsEOYAmt0-3179
IRS990/TotalAssetsGrp/BOYAmt034922
IRS990/TotalAssetsGrp/EOYAmt0-3179
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IRS990/TotalContributionsAmt0203807
IRS990/TotalEmployeeCnt03
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt078275
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0179118
IRS990/TotalFunctionalExpensesGrp/TotalAmt0257393
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt05000
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt05000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt034922
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-8179
IRS990/TotalProgramServiceExpensesAmt0179118
IRS990/TotalProgramServiceRevenueAmt010485
IRS990/TotalRevenueGrp/ExclusionAmt010485
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0214292
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt034922
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0-3179
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt05000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2930
IRS990/USAddress/CityNm0CODY
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082414
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.PARKCOUNTY.US/DRUGCOURT/DRUGCOURT.
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM KEEGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03075271800
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-12-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARK COUNTY COURT SUPERVISED
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TREATMENT PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0PARK
ReturnHeader/Filer/EIN0830335054
ReturnHeader/Filer/PhoneNum03075271800
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 906
ReturnHeader/Filer/USAddress/CityNm0CODY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082414
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202085727
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SECKMAN & THOMAS CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0544 GATEWAY DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POWELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0824359201
ReturnHeader/PreparerPersonGrp/PhoneNum03077542141
ReturnHeader/PreparerPersonGrp/PreparationDt02022-12-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES B SECKMAN CPA
ReturnHeader/ReturnTs02022-12-19T17:52:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TOM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KEEGAN
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.58$0.04$1.54$3.60$2.90$0.70
2024Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.84$3.32$2.64$0.69
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$2.86$2.62$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.03$0.05$0.08$2.14$2.57$0.43
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.00$0.35$3.01$2.85$0.16
2020Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$3.20$2.99$0.21
2019Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$2.32$2.63$0.32
2018Summary only. Only limited summary data is available for this year.$0.30$0.00$0.30$2.18$2.29$0.11
2017Summary only. Only limited summary data is available for this year.$0.40$0.00$0.40$2.64$2.37$0.27
2016Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$2.17$2.24$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$2.22$2.39$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$2.57$2.64$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$2.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.00$0.47$2.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.56$2.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.03$0.40$1.77$2.01$0.25