Civic Intelligence

Montana Employees Vacation Savings Plan

990 • Fiscal year 2014 • EIN 91-1041556

Jun 01, 2013 to May 31, 2014 • Filed on Mar 25, 2015

Organization ProfileN/A

View Organization Page

PO Box 543499205

(509) 328-0300

Siviq Scores

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

Liabilities / Assets

91st percentile

0.90x

Higher debt load relative to assets than 91% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

96th percentile

0.92x

Higher debt load relative to revenue than 96% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Net Margin

42nd percentile

-0.0%

Higher net margin than 42% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Asset Growth

22nd percentile

-12%

Faster asset growth than 22% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

22nd percentile

-11%

Faster revenue growth than 22% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$2,017,570

Down $277,369 (-12%) from 2013

Net Assets

Up

$201,468

Up $2,966 (+1.5%) from 2013

Liabilities

Down

$1,816,102

Down $280,335 (-13%) from 2013

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin42nd percentile

Revenue

$1,963,878

No earlier filing loaded for comparison.

Expenses

Down

$1,964,676

Down $312,287 (-14%) from 2013

Net Income

-$798

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,366,557Liabilities 2011: $1,999,265Net Assets 2011: $367,2922011Assets 2012: $2,461,231Liabilities 2012: $2,269,077Net Assets 2012: $192,1542012Assets 2013: $2,294,939Liabilities 2013: $2,096,437Net Assets 2013: $198,5022013Assets 2014: $2,017,570Liabilities 2014: $1,816,102Net Assets 2014: $201,4682014Assets 2015: $2,075,884Liabilities 2015: $1,902,366Net Assets 2015: $173,5182015Assets 2016: $2,381,902Liabilities 2016: $2,248,485Net Assets 2016: $133,4172016Assets 2017: $2,117,412Liabilities 2017: $1,985,523Net Assets 2017: $131,8892017Assets 2018: $2,166,177Liabilities 2018: $2,012,521Net Assets 2018: $153,6562018Assets 2019: $2,520,865Liabilities 2019: $2,303,626Net Assets 2019: $217,2392019Assets 2020: $2,150,665Liabilities 2020: $6,916Net Assets 2020: $2,143,7492020Assets 2021: $2,383,275Liabilities 2021: $9,085Net Assets 2021: $2,374,1902021Assets 2022: $1,981,675Liabilities 2022: $4,238Net Assets 2022: $1,977,4372022Assets 2023: $1,842,380Liabilities 2023: $4,151Net Assets 2023: $1,838,2292023Assets 2024: $1,496,866Liabilities 2024: $0Net Assets 2024: $1,496,8662024

Highlighted filing

2014

Assets$2,017,570
Liabilities$1,816,102
Net Assets$201,468
Open 2014 Filing

Operations Trend

Revenue Growth22nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,206,693Expenses 2011: $2,225,493Net Income 2011: -$18,8002011Revenue 2012: $2,506,081Expenses 2012: $2,699,794Net Income 2012: -$193,7132012Expenses 2013: $2,276,9632013Revenue 2014: $1,963,878Expenses 2014: $1,964,676Net Income 2014: -$7982014Revenue 2015: $2,091,368Expenses 2015: $2,094,243Net Income 2015: -$2,8752015Revenue 2016: $2,591,345Expenses 2016: $2,627,191Net Income 2016: -$35,8462016Revenue 2017: $2,306,221Expenses 2017: $2,278,181Net Income 2017: $28,0402017Revenue 2018: $2,358,830Expenses 2018: $2,314,167Net Income 2018: $44,6632018Revenue 2019: $2,515,581Expenses 2019: $2,467,189Net Income 2019: $48,3922019Revenue 2020: $2,346,295Expenses 2020: $2,729,843Net Income 2020: -$383,5482020Revenue 2021: $2,128,254Expenses 2021: $1,890,306Net Income 2021: $237,9482021Revenue 2022: $1,654,633Expenses 2022: $2,009,061Net Income 2022: -$354,4282022Revenue 2023: $1,543,631Expenses 2023: $1,667,098Net Income 2023: -$123,4672023Revenue 2024: $1,105,853Expenses 2024: $1,439,140Net Income 2024: -$333,2872024

Highlighted filing

2014

Revenue$1,963,878
Expenses$1,964,676
Net Income-$798
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Mar 25, 2015
Return Version
2013v4.0
Gross Receipts
$2,537,158
Mission and Program Overview

Mission

To administer one or more vacation-savings plans for the participating employees on whose behalf the contributions have been paid, and their beneficiaries.

To provide savings plan for participants

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$956,467$830,404▼ $126,063
Cash and Non-Interest-Bearing Accounts$794,620$697,792▼ $96,828
Savings and Temporary Cash Investments$293,505$256,857▼ $36,648
Rtn Earn Endowment Incm Other Fnds$198,502$201,468▲ $2,966
Accounts Receivable$167,381$187,185▲ $19,804
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,294,939$2,017,570▼ $277,369
Other Assets Total$82,966$45,332▼ $37,634
Liabilities
Other Liabilities$2,092,766$1,809,538▼ $283,228
Accounts Payable and Accrued Expenses$3,671$6,564▲ $2,893
Total Liabilities$2,096,437$1,816,102▼ $280,335
Net Assets / Fund Balance
Total Net Assets Fund Balance$198,502$201,468▲ $2,966
Total Liabilities and Net Assets / Fund Balance$2,294,939$2,017,570▼ $277,369
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Diana KuzaraChairman
Kim RickardTrustee
Mario MartinezTrustee
Rose Marie RobertsonTrustee
Shawn WineTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,897,128
Investment Income
$24,375
Other Revenue
$42,375
Change in Net Assets
$-798

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,957,757
Revenue Not Reported on Financial Statements
$6,121
Revenue Not Reported on Form 990
$3,764
Total Revenue per Audited Statements
$1,961,521
Total Revenue per Form 990
$1,963,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,892,039
Fees for Services Management---$32,185
Fees for Services Accounting---$6,896
Fees for Service Investment Mgmnt Fees---$6,121
Fees for Services Legal---$4,419
Fees for Services Other---$4,000
Insurance---$3,291
Other Expenses---$1,708
Total Functional Expenses$0$0$0$1,964,676

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,964,676
Expenses per Audited Statements$1,958,555
Total Expenses per Audited Statements$1,958,555
Expenses Not Reported on Financial Statements$6,121
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
Vacation Savings Payable$1,809,538
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

“The board of trustees has hired a professional third party administrator to run the trust on a day to day basis. The board of trustees retains ultimate responsibility for the operations of the trust.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Board of trustee review and approve form 990 before its filing”

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

“Documents would be sent upon request”

Filing and Contact Details

Filer

EIN
91-1041556
Phone
5093280300

Signing Officer

Name
Diana Kuzara
Title
Chairman
Signed
2015-03-25
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Preparer
Paul J Anastasi CPA
Phone
5093230272
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Plan has received an Internal Revenue Service (IRS) determination letter in which the IRS stated that the Plan, as designed, was in compliance with the applicable requirement of the Internal Revenue Code (IRC). The Plan has been amended since receiving the determination letter. However, the Plan administrator believes that the Plan is currently designed and being operated in compliance with the applicable requirements of the IRC and that the Plan was qualified and the related trust was tax exempt as of the financial statement dates.The Plan is exempt from income taxes under Section 501(c)(9) of the Internal Revenue Code. Accordingly, no provisions for income taxes have been made in these financial statements. The Plan has adopted FASB ASC 740-10, relating to accounting for uncertain tax positions. ASC 740-10 prescribes a recognition threshold and measurement process for accounting for uncertain tax positions and also provides guidance on various related matters such as derecognition, interest, penalties, and disclosures required. The Plan does not have any entity level uncertain tax positions. The Plan files Form 990, Return of Organization Exempt from Income Tax, and is no longer subject to U.S. Federal tax examinations from tax authorities for years before 2010.”

Raw XML Appendix348 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.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/State0WA
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IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt06896
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
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IRS990/Form990PartVIISectionAGrp/PersonNm4MARIO MARTINEZ
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06121
IRS990ScheduleD/ExpensesSubtotalAmt01958555
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt06121
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03764
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01809538
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0VACATION SAVINGS PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt03764
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06121
IRS990ScheduleD/RevenueSubtotalAmt01957757
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Plan has received an Internal Revenue Service (IRS) determination letter in which the IRS stated that the Plan, as designed, was in compliance with the applicable requirement of the Internal Revenue Code (IRC). The Plan has been amended since receiving the determination letter. However, the Plan administrator believes that the Plan is currently designed and being operated in compliance with the applicable requirements of the IRC and that the Plan was qualified and the related trust was tax exempt as of the financial statement dates.The Plan is exempt from income taxes under Section 501(c)(9) of the Internal Revenue Code. Accordingly, no provisions for income taxes have been made in these financial statements. The Plan has adopted FASB ASC 740-10, relating to accounting for uncertain tax positions. ASC 740-10 prescribes a recognition threshold and measurement process for accounting for uncertain tax positions and also provides guidance on various related matters such as derecognition, interest, penalties, and disclosures required. The Plan does not have any entity level uncertain tax positions. The Plan files Form 990, Return of Organization Exempt from Income Tax, and is no longer subject to U.S. Federal tax examinations from tax authorities for years before 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt01964676
IRS990ScheduleD/TotalLiabilityAmt01809538
IRS990ScheduleD/TotalRevenuePerForm990Amt01963878
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01961521
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01958555
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board of trustees has hired a professional third party administrator to run the trust on a day to day basis. The board of trustees retains ultimate responsibility for the operations of the trust.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board of trustee review and approve form 990 before its filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents would be sent upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02294939
IRS990/TotalAssetsEOYAmt02017570
IRS990/TotalAssetsGrp/BOYAmt02294939
IRS990/TotalAssetsGrp/EOYAmt02017570
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01964676
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02096437
IRS990/TotalLiabilitiesEOYAmt01816102
IRS990/TotalLiabilitiesGrp/BOYAmt02096437
IRS990/TotalLiabilitiesGrp/EOYAmt01816102
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0198502
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0201468
IRS990/TotalProgramServiceRevenueAmt01897128
IRS990/TotalRevenueGrp/ExclusionAmt024375
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01939503
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01963878
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02294939
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02017570
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANA KUZARA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-25
ReturnHeader/Filer/BusinessName/BusinessNameLine10Montana Employees Vacation Savings Plan
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0911041556
ReturnHeader/Filer/PhoneNum05093280300
ReturnHeader/Filer/USAddress/AddressLine10PO Box 5434
ReturnHeader/Filer/USAddress/City0Spokane
ReturnHeader/Filer/USAddress/State0WA
ReturnHeader/Filer/USAddress/ZIPCode099205
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ANASTASI MOORE & MARTIN PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10104 S Division
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Spokane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode099202
ReturnHeader/PreparerPersonGrp/PhoneNum05093230272
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Paul J Anastasi CPA
ReturnHeader/ReturnTs02015-03-25T18:35:52-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,017,570
Liabilities
$1,816,102
Net assets
$201,468
Revenue
$1,963,878
Expenses
$1,964,676
Net income
-$798
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$1.11$1.44$0.33
2023Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$1.54$1.67$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$1.65$2.01$0.35
2021Detailed filing. Detailed filing data is available for this year.$2.38$0.01$2.37$2.13$1.89$0.24
2020Detailed filing. Detailed filing data is available for this year.$2.15$0.01$2.14$2.35$2.73$0.38
2019Detailed filing. Detailed filing data is available for this year.$2.52$2.30$0.22$2.52$2.47$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.17$2.01$0.15$2.36$2.31$0.04
2017Detailed filing. Detailed filing data is available for this year.$2.12$1.99$0.13$2.31$2.28$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.38$2.25$0.13$2.59$2.63$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.08$1.90$0.17$2.09$2.09$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.02$1.82$0.20$1.96$1.96$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$2.10$0.20$2.28
2012Summary only. Only limited summary data is available for this year.$2.46$2.27$0.19$2.51$2.70$0.19
2011Summary only. Only limited summary data is available for this year.$2.37$2.00$0.37$2.21$2.23$0.02