Civic Intelligence

Soaring Eagle a Public Charity

990 • Fiscal year 2015 • EIN 84-1409114

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 03, 2016

PO Box 879Billings, MT 59103-0879

(406) 256-8500

Siviq Scores

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

Liabilities / Assets

38th percentile

0.09x

Higher debt load relative to assets than 38% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

45th percentile

0.15x

Higher debt load relative to revenue than 45% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

62nd percentile

6.6%

Higher net margin than 62% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$117,798

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

48th percentile

0.2%

Faster asset growth than 48% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

80th percentile

23%

Faster revenue growth than 80% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$8,784,437

Up $19,628 (+0.2%) from 2014

Net Assets

Up

$8,002,955

Up $39,266 (+0.5%) from 2014

Liabilities

Down

$781,482

Down $19,638 (-2.5%) from 2014

Revenue

Up

$5,273,246

Up $970,904 (+23%) from 2014

Expenses

Up

$4,923,242

Up $172,517 (+3.6%) from 2014

Net Income

Up

$350,004

Up $798,387 (+178%) from 2014

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2013: $8,588,028Liabilities 2013: $730,179Net Assets 2013: $7,857,8492013Assets 2014: $8,764,809Liabilities 2014: $801,120Net Assets 2014: $7,963,6892014Assets 2015: $8,784,437Liabilities 2015: $781,482Net Assets 2015: $8,002,9552015Assets 2017: $11,097,665Liabilities 2017: $665,454Net Assets 2017: $10,432,2112017Assets 2018: $11,909,313Liabilities 2018: $643,825Net Assets 2018: $11,265,4882018Assets 2019: $15,734,711Liabilities 2019: $656,685Net Assets 2019: $15,078,0262019Assets 2020: $15,488,853Liabilities 2020: $898,162Net Assets 2020: $14,590,6912020Assets 2021: $18,651,189Liabilities 2021: $600,559Net Assets 2021: $18,050,6302021Assets 2022: $17,200,025Liabilities 2022: $540,767Net Assets 2022: $16,659,2582022

Highlighted filing

2015

Assets$8,784,437
Liabilities$781,482
Net Assets$8,002,955

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $4,727,9332013Revenue 2014: $4,302,342Expenses 2014: $4,750,725Net Income 2014: -$448,3832014Revenue 2015: $5,273,246Expenses 2015: $4,923,242Net Income 2015: $350,0042015Revenue 2017: $4,944,428Expenses 2017: $3,535,909Net Income 2017: $1,408,5192017Revenue 2018: $5,372,399Expenses 2018: $3,785,138Net Income 2018: $1,587,2612018Revenue 2019: $7,306,886Expenses 2019: $3,895,711Net Income 2019: $3,411,1752019Revenue 2020: $3,463,359Expenses 2020: $3,955,763Net Income 2020: -$492,4042020Revenue 2021: $5,721,834Expenses 2021: $4,157,179Net Income 2021: $1,564,6552021Revenue 2022: $5,165,377Expenses 2022: $4,743,366Net Income 2022: $422,0112022

Highlighted filing

2015

Revenue$5,273,246
Expenses$4,923,242
Net Income$350,004
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 3, 2016
Return Version
2014v6.0
Gross Receipts
$6,541,909
Mission and Program Overview

Mission

To meet the many needs of the tribal members we serve and to continue our mission of protecting the cultural heritage of native american peoples.

Raise funds to build, maintain and operate the Heritage Living Center

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,306,218$4,214,624▼ $91,594
Investments in Publicly Traded Securities$4,101,940$3,872,571▼ $229,369
Investments Other Securities$207,785$327,868▲ $120,083
Prepaid Expenses and Deferred Charges$35,583$272,915▲ $237,332
Cash and Non-Interest-Bearing Accounts$113,283$96,459▼ $16,824
Total Assets$8,764,809$8,784,437▲ $19,628
Liabilities
Other Liabilities$508,097$486,948▼ $21,149
Accounts Payable and Accrued Expenses$293,023$294,534▲ $1,511
Total Liabilities$801,120$781,482▼ $19,638
Net Assets / Fund Balance
Unrestricted Net Assets$7,836,665$7,881,218▲ $44,553
Temporarily Rstr Net Assets$127,024$121,737▼ $5,287
Total Net Assets Fund Balance$7,963,689$8,002,955▲ $39,266
Total Liabilities and Net Assets / Fund Balance$8,764,809$8,784,437▲ $19,628

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,449,412$2,894,626-
Land$507,274--
Equipment$257,938$731,388-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael SkaggsPresident & CEOFT$117,798$117,798
Conrad R SumpChairman/TreasurerPT$24,000$24,000

Board Members and Trustees

NameTitle
Terry BeartuskVice Chairman
Anna DinkinsDirector
Fr Kenan SiegelDirector
Conrad E SumpSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,603,142
Program Service Revenue
$1,291,312
Investment Income
$362,230
Other Revenue
$16,562
All Other Contributions
$3,603,142
Change in Net Assets
$350,004

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,273,246
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-310,738
Total Revenue per Audited Statements
$4,962,508
Total Revenue per Form 990
$5,273,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,617,489
Total Fundraising Expense$829,225
Salaries, Compensation, and Employee Benefits$305,753
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$26,916$99,439$40,227$166,582
All Other Expenses-$109,174$43,612$152,786
Other Salaries and Wages$58,297$17,027$66,399$141,723
Current Officers, Directors, Trustees, and Key Employees$70,679$17,669$29,450$117,798
Other Employee Benefits$22,973$6,186$17,073$46,232
Travel$9,362-$6,242$15,604
Depreciation Depletion-$15,513-$15,513
Total Functional Expenses$3,787,661$306,356$829,225$4,923,242

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,923,242
Total Expenses per Audited Statements$4,923,242
Total Expenses per Form 990$4,923,242
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Thomas FenskeFund Raising ServicesPrinting, Mailing and Data ProcessingYes$581,208
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Actuarial liability$486,948
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Part VI, Section A, line 2

Conrad R. Sump, CPA is related to Conrad E. Sump Esq

Form 990, Part VI, Section A, line 8B

There are no additional sub committees to the board of directors.

Form 990, Part VI, Section B, line 11

The 990 is prepared and pdf copy emailed to each member for comments. Due to the timeliness of the returns due date, sometimes the members comments could be received after the return was filed. In those cases the return would be amended as needed. This has not happened to date. The 2012 return was reviewed before submission.

Form 990, Part VI, Section B, line 12C

The board reviews current business relationships and addresses issues or potential issues as they arise.

Form 990, Part VI, Section C, line 19

The policies were Implemented in 2010 and will be posted on the website in the near future.

Form 990, Part VII

Conrad R. Sump - 10 Maryland Street, Dix Hills, NY 11746. Conrad E. Sump - 114 Montrose Road, Pasadena, MD 21122.

Filing and Contact Details

Filer

Filer Name
Soaring Eagle
EIN
84-1409114
Phone
4062568500
Address
PO BOX 879, BILLINGS, MT 59103-0879

Signing Officer

Name
Conrad R Sump
Title
Chairman/Treasurer
Phone
6313601400
Signed
2016-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Conrad R Sump
Formed
1997
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Craig Fitzsimmons & Michaels Llp
Address
20 MANOR ROAD, SMITHTOWN, NY 11787
Preparer
David P Fitzsimmons
Phone
6313601400
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

There was no liability for taxes

Raw XML AppendixShowing 400 of 414 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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01147733
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0877913
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0748025
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05974186
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74950
IRS990ScheduleA/PublicSupportPY170Pct00.82330
IRS990ScheduleA/PublicSupportTotal170Amt017875966
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03603142
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02771931
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03740449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03341375
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04419069
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt017875966
IRS990ScheduleA/TotalSupportAmt023850152
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03449412
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02894626
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt06344038
IRS990ScheduleD/EquipmentGrp/BookValueAmt0257938
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0731388
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0989326
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04923242
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0507274
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0507274
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-310738
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0486948
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Actuarial liability
IRS990ScheduleD/RevenueNotReportedAmt0-310738
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05273246
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0There was no liability for taxes
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04214624
IRS990ScheduleD/TotalExpensesPerForm990Amt04923242
IRS990ScheduleD/TotalLiabilityAmt0486948
IRS990ScheduleD/TotalRevenuePerForm990Amt05273246
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04962508
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04923242
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Thomas Fenske
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Fund Raising Services
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd01
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0581208
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Printing, Mailing and Data Processing
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Conrad R. Sump, CPA is related to Conrad E. Sump Esq
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are no additional sub committees to the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 is prepared and pdf copy emailed to each member for comments. Due to the timeliness of the returns due date, sometimes the members comments could be received after the return was filed. In those cases the return would be amended as needed. This has not happened to date. The 2012 return was reviewed before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board reviews current business relationships and addresses issues or potential issues as they arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The policies were Implemented in 2010 and will be posted on the website in the near future.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Conrad R. Sump - 10 Maryland Street, Dix Hills, NY 11746. Conrad E. Sump - 114 Montrose Road, Pasadena, MD 21122.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VII
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0127024
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0121737
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08764809
IRS990/TotalAssetsEOYAmt08784437
IRS990/TotalAssetsGrp/BOYAmt08764809
IRS990/TotalAssetsGrp/EOYAmt08784437
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03603142
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0829225
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0306356
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03787661
IRS990/TotalFunctionalExpensesGrp/TotalAmt04923242
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0801120
IRS990/TotalLiabilitiesEOYAmt0781482
IRS990/TotalLiabilitiesGrp/BOYAmt0801120
IRS990/TotalLiabilitiesGrp/EOYAmt0781482
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07963689
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08002955
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03787661
IRS990/TotalProgramServiceRevenueAmt01291312
IRS990/TotalReportableCompFromOrgAmt0141798
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01670104
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05273246
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08764809
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08784437
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt06242
IRS990/TravelGrp/ProgramServicesAmt09362
IRS990/TravelGrp/TotalAmt015604
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt07836665
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07881218
IRS990/USAddress/AddressLine1Txt010 Maryland Street
IRS990/USAddress/CityNm0Dix Hills
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011746
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SOARINGEAGLE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Conrad R Sump
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman/Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06313601400
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOARING EAGLE
ReturnHeader/Filer/BusinessNameControlTxt0SOAR
ReturnHeader/Filer/EIN0841409114
ReturnHeader/Filer/PhoneNum04062568500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 879
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd0591030879

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