Parkview Center INC

Tax-deductible

Cut Bank, MT501(c)(3)Human ServicesEIN 81-0473524

Meals and health care service for senior citizens

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$58K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $41K a year · 11% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$58K
to officers and key staff · 18% of spending
Top officer’s pay lower than 53% of similar orgs
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
19 mo
of spending, in cash
Looks good: 19.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$413K
+3% vs prior year
Spent
$320K
To programs
93%
Net assets
$1.1M
By yearFY2021–FY2024
Revenue
$413K
FY2024▲ +3%
Revenue by fiscal year
FY2021$294K
FY2022$425K
FY2023$399K
FY2024$413K
Expenses
$320K
FY2024▲ +19%
Expenses by fiscal year
FY2021$218K
FY2022$558K
FY2023$270K
FY2024$320K
Net assets
$1.1M
FY2024▲ +9%
Net assets by fiscal year
FY2021$1.0M
FY2022$899K
FY2023$1.0M
FY2024$1.1M

From the FY2024 Form 990 (year ending June 2024) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1993.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $298K Management & general 7% · $22K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

6 people listed on the 990; $58K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Dir.
$58,280Pt VII · Sec A
President/Sec
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Lara McKenna’s $58K as Executive Dir. is at the 47th percentile of top reported officer pay among 2168 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022
Lara McKenna$58,280$51,437$37,893

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides meals and healthcare services to senior citizens.

Provided by the organization

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1 program service account for $298K of program spending, described in the organization's own filed words · FY2023.
01

To provide a place for the elderly of the glacier county community to gather and have a meal and to provide healthy activities and education and to provide a healthy life style for the seniors.

$298Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $300K · 2021–2021
Cut Bank Volunteer Fire DeptFY2021$300,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$413K
Ln 12
Gifts and grantsLn 1h$328K
Fees for servicesLn 2g$65K
Investment incomeLn 3$20K
Money outPt IX
$320K
Ln 25
Programscol B$298K
Managementcol C$22K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$508K
Total assetsLn 16$1.1M
LiabilitiesLn 26$3K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$328K
Government grantsLn 1e$317K
Fees for servicesLn 2g$65K
Investment incomeLn 3$20K
Gains on assetsLn 7$3K
Total revenueLn 12$413K
Assets in detailPt X, end of year
CashLn 1$348K
SavingsLn 2$160K
Cash and savings togetherLn 1–2$508K
InvestmentsLn 11–13$578K
Land, buildings, equipmentLn 10c$24K
Other assetsLn 15$0
Total assetsLn 16$1.1M
LiabilitiesLn 26$3K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$434K$508K
InvestmentsLn 11–13$567K$578K
Land, buildings, equipmentLn 10c$16K$24K
Total assetsLn 16$1.0M$1.1M
LiabilitiesLn 26$2K$3K
Net assetsLn 32$1.0M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$58K$52K$6K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$76K$69K$8K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$1K$1K$137
Payroll taxesLn 10$12K$10K$1K
Management feesLn 11a$7K$7K$750
Legal feesLn 11b$0
Accounting feesLn 11c$5K$4K$472
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$50$45$5
Advertising and promotionLn 12$158$142$16
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$22K$20K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$7K$6K$663
InsuranceLn 23$5K$5K$543
Other expenses (24a–d)Ln 24$126K$123K$2K
All other expensesLn 24e$0
Total functional expensesLn 25$320K$298K$22K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $413K$320K$93K$1.1M 990 PDF
FY2023 $399K$270K$130K$1.0M 990 PDF
FY2022 $425K$558K−$133K$899K 990 PDF
FY2021 $294K$218K$76K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $412,652 across 10 lines filed
VIII-1e Government grants$316,714
VIII-1f All other contributions, gifts and grants$10,872
VIII-1h Total contributions, gifts and grants$327,586
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $64,630$64,630
VIII-3 Investment incomeRelated to mission $17,328$17,328
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $3,108$3,108
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $85,066$412,652
Part IX · Statement of functional expenses $319,677 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $52,452 · Management $5,828$58,280
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $68,711 · Management $7,634$76,345
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $1,236 · Management $137$1,373
IX-10 Payroll taxesPrograms $10,424 · Management $1,158$11,582
IX-11a Management feesPrograms $6,748 · Management $750$7,498
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $4,245 · Management $472$4,717
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $45 · Management $5$50
IX-12 Advertising and promotionPrograms $142 · Management $16$158
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $19,552 · Management $2,172$21,724
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $5,964 · Management $663$6,627
IX-23 InsurancePrograms $4,884 · Management $543$5,427
IX-24 Other expenses (24a–d)Programs $123,424 · Management $2,472$125,896
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $297,827 · Management $21,850 · Fundraising $0$319,677
Part X · Balance sheet $1,124,189 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $279,099$348,044
X-2 Savings and temporary cash investmentsStart of year $155,239$159,688
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $13,133$15,103
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $15,979$23,800
X-11 Publicly traded securitiesStart of year $567,198$577,554
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $1,030,648$1,124,189
X-17 Accounts payable and accrued expensesStart of year $2,411$2,741
X-26 Total liabilitiesStart of year $2,411$2,741
X-27 Net assets without donor restrictionsStart of year $1,028,237$1,121,448
X-32 Total net assets or fund balancesStart of year $1,028,237$1,121,448
X-33 Total liabilities and net assetsStart of year $1,030,648$1,124,189
Part XI · Reconciliation of net assets $1,121,448 net assets at year end
XI-1 Total revenue$412,652
XI-2 Total expenses$319,677
XI-3 Revenue less expenses$92,975
XI-4 Net assets at start of year$1,028,237
XI-9 Other changes in net assets$236
XI-10 Net assets at end of year$1,121,448

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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