Civic Intelligence

Park County Court Supervised Treatment Program

990 • Fiscal year 2014 • EIN 83-0335054

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 13, 2014

PO Box 90682414

(307) 527-1800

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.06x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

34th percentile

-2.7%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

28th percentile

-11%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$39,134

Down $4,594 (-11%) from 2013

Net Assets

Down

$36,938

Down $6,790 (-16%) from 2013

Liabilities

Up

$2,196

Up $2,196 from 2013

Revenue

$256,921

No earlier filing loaded for comparison.

Expenses

Up

$263,736

Up $5,275 (+2.0%) from 2013

Net Income

-$6,815

No earlier filing loaded for comparison.

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

2014

Assets$39,134
Liabilities$2,196
Net Assets$36,938

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

2014

Revenue$256,921
Expenses$263,736
Net Income-$6,815
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$256,921
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.

Our mission is to protect our communities with a timely response to drug and alcohol related crimes by providing intensive and supervised treatment through 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$36,746$32,566▼ $4,180
Land, Buildings, and Equipment, Net$6,982$6,568▼ $414
Total Assets$43,728$39,134▼ $4,594
Liabilities
Other Liabilities-$2,196-
Total Liabilities$0$2,196▲ $2,196
Net Assets / Fund Balance
Unrestricted Net Assets$43,728$36,938▼ $6,790
Total Net Assets Fund Balance$43,728$36,938▼ $6,790
Total Liabilities and Net Assets / Fund Balance$43,728$39,134▼ $4,594

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,568$7,559$14,127
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$240,419
Program Service Revenue
$16,412
Investment Income
$0
Other Revenue
$90
Change in Net Assets
$-6,815
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$149,617
Salaries, Compensation, and Employee Benefits$114,119
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$80,291--$80,291
Other Salaries and Wages$39,536$37,500-$77,036
Other Employee Benefits$15,780$13,972-$29,752
Occupancy-$22,615-$22,615
Office Expenses-$9,593-$9,593
Payroll Taxes$3,761$3,570-$7,331
All Other Expenses$4,506$1,225-$5,731
Fees for Services Accounting-$4,060-$4,060
Travel-$2,943-$2,943
Other Expenses$2,798$2,722-$2,722
Depreciation Depletion$2,364--$2,364
Insurance$1,706--$1,706
Advertising-$1,098-$1,098
Conferences and Meetings-$979-$979
Information Technology-$864-$864
Total Functional Expenses$162,595$101,141$0$263,736
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
Payroll Liabilities$2,196
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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 11B

The president/treasurer is charged with the review and 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 address the conflict and protect park county court 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

The compensation is decided each year when budgeting grant funds. Pay is set at levels which commensurate with the employee's education, experience, years of service, etc. Since the pay correlates with grant funding, if the grant monies stay fairly consistant so will the pay. With more funding we look at cost of living increases or raises as appropriate.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

EIN
83-0335054
Phone
3075271800

Signing Officer

Name
Tom Keegan
Title
President
Phone
3075271800
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Keegan
Formed
2009
Legal Domicile
Wy
Voting Board Members
11
Independent Board Members
11
Employees
2

Preparer

Preparer
Keri Wilson
Phone
3075276161
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our mission is to protect our communities with a timely response to drug and alcohol related crimes by providing intensive and supervised treatment through 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

And affordable for these employers.

Form 990, Part IX, Line 11G

Contract services 80,291 0 0

Form 990, Part XI, Line 9

Petty cash contribution 25

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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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IRS990/RevenueAmt0256920
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0230784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0254892
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0172094
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07559
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014127
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02196
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR MISSION IS TO PROTECT OUR COMMUNITIES WITH A TIMELY RESPONSE TO DRUG AND ALCOHOL RELATED CRIMES BY PROVIDING INTENSIVE AND SUPERVISED TREATMENT THROUGH 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/ExplanationTxt1AND AFFORDABLE FOR THESE EMPLOYERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT/TREASURER IS CHARGED WITH THE REVIEW AND APPROVAL OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD 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 ADDRESS THE CONFLICT AND PROTECT PARK COUNTY COURT SUPERVISED'S BEST INTERESTS. BOTH VOTES SHALL BE BY MAJORITY VOTE WITHOUT COUNTING THE VOTE OF ANY INTERESTED DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION IS DECIDED EACH YEAR WHEN BUDGETING GRANT FUNDS. PAY IS SET AT LEVELS WHICH COMMENSURATE WITH THE EMPLOYEE'S EDUCATION, EXPERIENCE, YEARS OF SERVICE, ETC. SINCE THE PAY CORRELATES WITH GRANT FUNDING, IF THE GRANT MONIES STAY FAIRLY CONSISTANT SO WILL THE PAY. WITH MORE FUNDING WE LOOK AT COST OF LIVING INCREASES OR RAISES AS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACT SERVICES 80,291 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PETTY CASH CONTRIBUTION 25
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0162595
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt043728
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt036938
IRS990/TotalProgramServiceExpensesAmt0162595
IRS990/TotalProgramServiceRevenueAmt016412
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016502
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256921
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt039134
IRS990/TravelGrp/ManagementAndGeneralAmt02943
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt036938
IRS990/UponRequestInd0X
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IRS990/USAddress/City0CODY
IRS990/USAddress/State0WY
IRS990/USAddress/ZIPCode082414
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.PARKCOUNTY.US/DRUGCOURT/DRUGCOURT.
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM KEEGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03075271800
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10PARK COUNTY COURT SUPERVISED
ReturnHeader/Filer/BusinessName/BusinessNameLine20TREATMENT PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0PARK
ReturnHeader/Filer/EIN0830335054
ReturnHeader/Filer/PhoneNum03075271800
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 906
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ReturnHeader/Filer/USAddress/State0WY
ReturnHeader/Filer/USAddress/ZIPCode082414
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453540192
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10STINE BUSS WOLFF WILSON & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 637
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CODY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0824140637
ReturnHeader/PreparerPersonGrp/PhoneNum03075276161
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KERI WILSON
ReturnHeader/ReturnTs02014-11-20T11:56:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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