HomeMy WebLinkAbout11-23-21 City Commission Meeting Agenda and Packet MaterialsA.Call to Order - 6:00 PM - Via WebEx Videoconference
B.Pledge of Allegiance and a Moment of Silence
C.Changes to the Agenda
D.FYI
E.Commission Disclosures
F.Consent
F.1 Accounts Payable Claims Review and Approval (Stewart)
F.2 Authorize Mayor to Sign a Mutual Release and Settlement Agreement in Gallatin County,
THE CITY COMMISSION OF BOZEMAN, MONTANA
REGULAR MEETING AGENDA
Tuesday, November 23, 2021
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Montana v. City of Bozeman No. DV-20-10B(Saverud)
F.3 Approval of the Final Plat of The Parklands at the Village Downtown Major Subdivision to
Create 10 Residential Lots from 4.77 Acres and Authorize the Community Development
Director to Sign An Improvements Agreement and the City Manager to Sign A Sewer
Easement(Saunders)
F.4 Approval of the Final Plat for the Allison Phase 4A Major Subdivision, South 11th Avenue
and Arnold Street, Project No. 21022 (Quasi-Judicial)(Montana)
F.5 Authorize the City Manager to Enter into Sub-Recipient Agreements for ARPA Household &
Worker Assistance(Rosenberry)
G.Public Comment
This is the time to comment on any matter falling within the scope of the Bozeman City
Commission. There will also be time in conjunction with each agenda item for public comment
relating to that item but you may only speak once. Please note, the City Commission cannot take
action on any item which does not appear on the agenda. All persons addressing the City
Commission shall speak in a civil and courteous manner and members of the audience shall be
respectful of others. Please state your name and address in an audible tone of voice for the record
and limit your comments to three minutes.
H.Mayoral Proclamation
H.1 Mayor Proclamation Proclaiming Small Business Saturday(Andrus)
I.Action Items
I.1 Mountains Walking Growth Policy Amendment, Application 21318 (Hyde)
I.2 Mountains Walking Zone Map Amendment, Application 21319 (Hyde)
I.3 FY23 - FY27 Capital Improvement Plan - Public Works Funds (Donald)
J.Appointments
J.1 Appointments to the Historic Preservation Advisory Board.(Maas)
K.FYI / Discussion
L.Adjournment
City Commission meetings are open to all members of the public. If you have a disability that requires
assistance, please contact our ADA Coordinator, Mike Gray, at 582-3232 (TDD 582-2301).
Commission meetings are televised live on cable channel 190 and streamed live at www.bozeman.net.
City Commission meetings are re-aired on cable Channel 190 Wednesday night at 4 p.m., Thursday at
noon, Friday at 10 a.m. and Sunday at 2 p.m.
In order for the City Commission to receive all relevant public comment in time for this City
Commission meeting, please submit via www.bozeman.net or by emailing agenda@bozeman.net no
later than 12:00 PM on the day of the meeting. Public comment may be made in person at the
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meeting as well.
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Memorandum
REPORT TO:City Commission
FROM:Levi Stewart, Interim Accounting Technician
Kristin Donald, Finance Director
SUBJECT:Accounts Payable Claims Review and Approval
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Finance
RECOMMENDATION:The City Commission approves payment of the claims.
STRATEGIC PLAN:7.5. Funding and Delivery of City Services: Use equitable and sustainable
sources of funding for appropriate City services, and deliver them in a lean
and efficient manner.
BACKGROUND:Section 7-6-4301 MCA states that claims should not be paid by the City until
they have been first presented to the City Commission. Claims presented to
the City Commission have been reviewed by the Finance Department to
ensure that all proper supporting documentation has been submitted, all
required departmental authorized signatures are present indicating that the
goods or services have been received and that the expenditure is within
budget, and that the account coding is correct.
UNRESOLVED ISSUES:None
ALTERNATIVES:As suggested by the City Commission.
FISCAL EFFECTS:The total amount of the claims to be paid is presented at the bottom of the
Expenditure Approval List posted on the City’s website at
http://www.bozeman.net/government/finance/purchasing. Individual claims
in excess of $100,000: to be announced in weekly e-mail from Interim
Accounting Technician Levi Stewart.
Report compiled on: November 15, 2021
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Memorandum
REPORT TO:City Commission
FROM:Anna Saverud, Assistant City Attorney
Greg Sullivan, City Attorney
SUBJECT:Authorize Mayor to Sign a Mutual Release and Settlement Agreement in
Gallatin County, Montana v. City of Bozeman No. DV-20-10B
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Agreement - Legal
RECOMMENDATION:Move to authorize the Mayor to sign the Mutual Release and Settlement
Agreement in Gallatin County, Montana v. City of Bozeman No. DV-20-10B,
resolving the SID 745 dispute.
STRATEGIC PLAN:4.3 Strategic Infrastructure Choices: Prioritize long-term investment and
maintenance for existing and new infrastructure.
BACKGROUND:In early 2020, Gallatin County filed a lawsuit challenging the legality of SID
745 and the County's obligation to pay their share for the improvements to
Ferguson and Oak. Partial payment was made in protest. The City
counterclaimed for breach of contract. The parties each moved for partial
summary judgement and Judge McElyea issued the attached Order on
September 23, 2021. The court found in favor of the County on some
claims, and in favor of the City on others. Importantly, with regard to
whether or not the County was required to pay for their fair and
proportionate costs of the improvements to Ferguson and Oak, the court
agreed with the City that the County was required to pay under an alternate
financing method. Additionally the court awarded the City attorneys fees
related to the claims the city prevailed on. Following the court's order, the
parties again engaged in negotiations and reached the terms set for in the
attached.
UNRESOLVED ISSUES:None.
ALTERNATIVES:Not enter a settlement and potentially further litigate an appeal of the
court's order.
FISCAL EFFECTS:The settlement calls for the County to pay the City a total of $950,000 which
includes payment by the County of $903,424.65 assessed as their fair and
proportionate share under an alternate financing method for the
improvements made to Ferguson and Oak. As the Court awarded the City
partial attorney's fees, the remaining amount of $46,575.35 was negotiated
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as a fair reimbursement under the settlement.
Attachments:
SID 745 Settelment agreement.pdf
ORDER ON MOTIONS FOR PARTIAL SUMMARY JUDGMENT
DV-20-10B.pdf
Report compiled on: November 15, 2021
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DV-20-10B Agreement | Page 1
MUTUAL RELEASE AND SETTLEMENT AGREEMENT RELEASORS: Gallatin County, Montana; and City of Bozeman, Montana
RELEASEES: City of Bozeman, Montana; and Gallatin
County, Montana
DISPUTE: Claims by Gallatin County, Montana relating to the Westside Construction Project and Special Improvement District No. 745, and
Counterclaims by the City of Bozeman
relating thereto, as set forth in the pleadings filed in the Civil Cause described below.
TERMS OF SETTLEMENT: See Paragraph 5, below.
CIVIL CAUSE: Gallatin County, Montana v. City of Bozeman, Cause No.: DV-20-10B, Montana Eighteenth Judicial District Court,
Gallatin County
1. Mutual Release Subject to approval of this Mutual Release and Settlement Agreement (“Agreement”) by
Gallatin County, Montana (“County”) and the City of Bozeman, Montana (“City”), following
compliance with Montana’s Open Meeting laws, in consideration of the terms and conditions set forth in this Agreement, the undersigned Parties agree and do fully and forever mutually release and discharge one another, and their respective successors, assigns, agents, partners, officers, directors, members, managers, employees and attorneys from any and all actions, claims, causes
of action, demands, or expenses for damages or injuries, whether asserted or unasserted, known or
unknown, foreseen or unforeseen, that were or could have been brought upon any facts then in existence, arising out of the Dispute. 2. No Admission of Liability
It is understood that the terms and conditions of this Agreement are given and accepted as the sole consideration for full satisfaction and accord for the purpose of compromise and settlement of the Dispute, and that neither the consideration provided nor the negotiations for settlement shall be considered as an admission of liability.
//
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DV-20-10B Agreement | Page 2
3. Apportionment of Payment to Lienholders
Acceptance by the City of the amounts paid by the County are made in full acceptance of
any obligation by the County to pay for improvements that are the subject of the above described Dispute. And the City shall accept full and sole responsibility to apportion and pay any and all entities who may have valid liens or rights of subrogation or reimbursement for work or materials performed in connection with the subject matter of the referenced Dispute. The Parties further
agree that the release of all claims upon payment and receipt of the amounts stated herein shall
include any claim to costs or attorney fees incurred by the Parties in the referenced Civil Cause. 4. Additional Claims
The Parties mutually represent that no additional claims are contemplated against the other
party or any affiliated entity or person for the losses, damages, or injuries based on the subject matter of this Agreement. 5. Terms of Settlement
The Parties agree and stipulate as follows: A. The County will pay the City a total amount of $950,000 in full and final satisfaction of the Dispute. This amount will be paid as follows:
i. The City will retain the $618,028.71, which the County previously paid to the City
under protest; and ii. The County will pay the City the remaining balance of $331,971.29 to the “Peter G. Scott Law Offices, PLLC – IOLTA” account within fifteen (15) days after the execution of this Agreement.
Within fifteen (15) days after payment by the County, counsel for the parties shall jointly move the Court to dismiss all remaining claims in the Civil Cause with prejudice, as fully settled upon the merits.
6. Authority to Execute Agreement Each person executing this Agreement on behalf of the respective parties represents that he or she has is authorized to do so by the Parties’ respective governing Commissions, has consulted with legal counsel, and does so with a full understanding of the legal effect of the
Agreement 7. Future Damages Inasmuch as the injuries, damages, and losses resulting from the Dispute may not be fully
known and may be more numerous or more serious than it is now understood or expected, the Parties agree, as a further consideration of this Agreement, that this mutual release applies to any and all injuries, damages, and losses resulting from the Dispute described herein, even though now
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DV-20-10B Agreement | Page 3
unanticipated, unexpected and unknown, as well as any and all injuries, damages, and losses which have already developed and which are now known or anticipated.
8. Severability Should any provision of this Agreement be determined to be unenforceable, all remaining tenants and clauses shall remain in force and shall be fully severable.
9. Final Agreement This written Agreement constitutes the final agreement between the Parties and shall supersede any oral agreements to the contrary.
10. Binding Agreement This written Agreement is binding upon both Parties’ successors, assigns, agents, partners, officers, directors, members, managers, and employees for each person or entity executing this
Agreement. 11. Choice of Law The laws of the State of Montana shall apply to the interpretation of this Agreement.
12. Counterparts This Agreement may be executed in counterparts. Each counterpart bearing original signatures together with the Agreement shall constitute one instrument. Electronic or facsimile
copies of signature pages shall be considered and are hereby deemed to be original signatures for all purposes. [SIGNATURE PAGE FOLLOWS]
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DV-20-10B Agreement | Page 4
Releasor/Releasee – Gallatin County, Montana
By: Scott MacFarlane Date Chair, Gallatin County Commission
STATE OF MONTANA ) :ss.
County of Gallatin )
This instrument was acknowledged before me on the ______ day of November, 2021, by Scott McFarlane, Chair, Gallatin County Commission.
_______________________________________ Notary Public for the State of Montana Typed or Printed Name: ___________________ Residing at: _____________________________
My Commission Expires: _____________, 20__
Releasor/Releasee – City of Bozeman, Montana
By: Cyndy Andrus, Mayor Date Bozeman City Commission
STATE OF MONTANA ) :ss. County of Gallatin )
This instrument was acknowledged before me on the ______ day of November, 2021, by Cindy Andrus, Mayor, Bozeman City Commission. _______________________________________
Notary Public for the State of Montana Typed or Printed Name: ___________________ Residing at: _____________________________ My Commission Expires: _____________, 20__
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Memorandum
REPORT TO:City Commission
FROM:Chris Saunders, Community Development Manager
Martin Matsen, Community Development Director
SUBJECT:Approval of the Final Plat of The Parklands at the Village Downtown Major
Subdivision to Create 10 Residential Lots from 4.77 Acres and Authorize the
Community Development Director to Sign An Improvements Agreement and
the City Manager to Sign A Sewer Easement
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Community Development - Quasi-Judicial
RECOMMENDATION:Approve the final plat and authorize appropriate staff to execute related
documents.
STRATEGIC PLAN:4.2 High Quality Urban Approach: Continue to support high-quality planning,
ranging from building design to neighborhood layouts, while pursuing urban
approaches to issues such as multimodal transportation, infill, density,
connected trails and parks, and walkable neighborhoods.
BACKGROUND:The City Commission approved the preliminary plat for the subdivision on
August 19, 2019 and findings of fact for the subdivision were signed on
September 16, 2019. All required conditions of approval have been satisfied
and the final plat is submitted for approval. An improvements agreement
and financial security in the amount of $92,065 has been submitted for
uncompleted landscaping in the park to be created by this project.
The project is located at the east end of the Village Downtown Boulevard on
the south side of the street. The plat creates 9 lots for single homes and one
larger lot for future development either as a multi-household building or
further subdivision. A linear park is created with this plat connecting and
continuing the trail network in the area.
UNRESOLVED ISSUES:None
ALTERNATIVES:As identified by the Commission.
FISCAL EFFECTS:none.
Attachments:
170090 Final Plat_2021.10.04.pdf
Signed utility easement 10-28-2021.pdf
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Report compiled on: November 5, 2021
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Memorandum
REPORT TO:City Commission
FROM:Susana Montana, Senior Planner
Brian Krueger, Development Review Manager
Martin Matsen, Director of Community Development Department
SUBJECT:Approval of the Final Plat for the Allison Phase 4A Major Subdivision, South
11th Avenue and Arnold Street, Project No. 21022 (Quasi-Judicial)
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Community Development - Quasi-Judicial
RECOMMENDATION:Authorize the Mayor to sign a Final Plat for the Allison Phase 4A Subdivision
(Quasi-Judicial)
STRATEGIC PLAN:4.2 High Quality Urban Approach: Continue to support high-quality planning,
ranging from building design to neighborhood layouts, while pursuing urban
approaches to issues such as multimodal transportation, infill, density,
connected trails and parks, and walkable neighborhoods.
BACKGROUND:The Bon Ton Inc. (Applicant), made application to the City of Bozeman
Department of Community Development for Final Plat review and approval
for the Allison Phase 4A Subdivision Final Plat for the subdivision of 48.04
acres into 47 lots and streets and rights-of-way. Attached is a copy of the
Allison Phase 4A Preliminary Plat Findings of Fact and Order document.
Since the City Commission approved the Allison Phase 4 Preliminary Plat in
February 2020, the Applicant submitted, and the City Commission approved
on July 13, 2021, a Final Plat for the 48-acre property which created two lots:
A buildable 0.167-acre Lot 1, Block 8 and the remaining 48-acre Lot R-1
which remains an unbuildable restricted lot until further subdivision review
and approval.
This Allison Phase 4A Final Plat addresses that restricted Lot R-1 of Allison
Phase 4B by creating the new 47-lot subdivision, of which 3 lots would
remain unbuildable until further subdivision review and approval. The 3
unbuildable lots are: The 7.27-acre Lot 2, Block 2; the 15.89-acre Lot 2, Block
7; and the 2.72-acre Lot 1, Block 9 of this Allison Phase 4A Subdivision. The
remaining 44 lots would be developed as 40 single-household residential lots
and 4 multi-household residential lots.
The purpose of the subdivision of the 48.04-acre Phase 4 land into 47 lots is
to facilitate the sale and development of:
40 single-household lots zoned R-1, Low-density Residential District;
2 multi-household lots zoned R-2, Moderate-density Residential;
2 multi-household lots zoned R-3, Medium-density Residential
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Districts; and
To develop the infrastructure (utilities, roads, stormwater
management) to service those lots.
The remaining 3 undevelopable lots, totaling 25.896-acres and zoned R-1
and R-2, would be the subject of a separate Final Plat subdivision.
UNRESOLVED ISSUES:An Improvements Agreement and a Hold Harmless Agreement from the
Applicant is required for improvements to the drainage pond on Lot 2, Block
2 prior to signature on the plat by the City.
ALTERNATIVES:None suggested
FISCAL EFFECTS:None
Attachments:
21022 Allison Phase 4A Final Plat Commission Memo.docx
21022 Allison Phase 4A Final Plat Memo to City Atty.docx
09282021 148-105 sheet 1.pdf
09282021 148-105 sheet 2.pdf
09282021 148-105 sheet 3.pdf
09282021 148-105 sheet 4.pdf
09282021 148-105 sheet 5.pdf
09282021 148-105 sheet 6.pdf
09282021 148-105 sheet 7.pdf
Report compiled on: November 17, 2021
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Commission Memorandum
REPORT TO: Mayor and City Commission
FROM: Tim Cooper, Assistant City Attorney
Susana Montana, Senior Planner through Brian Krueger, Development
Review Manager
SUBJECT:Approve the Final Plat for the Allison Phase 4A Major Subdivision and authorize the
Director of Public Works to execute the same on behalf of the City of Bozeman; the Director of
Community Development to execute the improvements agreements on behalf of the City of
Bozeman. Application No. 21022.
STRATEGIC PLAN:4.2 High Quality Urban Approach. Continue to support high quality
planning, ranging from building design to neighborhood layouts, while pursuing urban approaches
to issuessuch as multimodal transportation, infill, density, connected trails and parks, and walkable
neighborhoods.
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Consent
RECOMMENDATION: Approve the Final Plat for the Allison Phase 4A Major Subdivision
and authorize the Director of Public Works to execute the same on behalf of the City of Bozeman
and authorize the Director of Community Development to execute the improvements agreements
on behalf of the City of Bozeman.
BACKGROUND:In February 2020, the Bozeman City Commission conducted their review
of the Preliminary Plat application for the Allison Phase 4A Major Subdivision and voted
unanimously to approve the preliminary plat application.
§76-3-611(1), MCA, provides that the City Commission shall approve the plat only if:
(a) it conforms to the conditions of approval set forth on the preliminary plat and to the terms of
this chapter and regulations adopted pursuant to this chapter; and
(b) the county treasurer has certified that all real property taxes and special assessments assessed
and levied on the land to be subdivided have been paid.
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The County Treasurer has certified that all real property taxes and special assessments assessed
and levied on the land to subdivide have been paid. Attached is a memorandum from Susana
Montana, Senior Planner, stating the staff has concluded that all terms and conditions of the
preliminary plat approval have been met.
Improvements Agreements are required for final plat approval of this subdivision. The
improvements agreements guarantee the installation of public and private sidewalks, grading of a
temporary stormwater pond on a restricted development Lot 2, Block 2 to expand its capacity, and
landscaping of public areas within 3 years of final plat approval. Financial guarantees in the
amounts of $125,343 for sidewalks and $129,131.10 for landscaping were received in the form of
cash on October 4, 2021. A financial guarantee for the grading of Lot 2, Block 2 for expansion of
the stormwater pond is pending along with a Hold Harmless document relieving the City of any
liability related to flooding until the improvements are completed and accepted by the City.
The Preliminary Plat Findings of Fact can be viewed at this link:
T:\SUBDIVISION\Major\19002 Allison Major Subdivision Ph. 4 & 5 PP\City Commission\FOF
UNRESOLVED ISSUES: An Improvements Agreement for the stormwater pond capacity
expansion and a Hold Harmless Agreement must be executed prior to City signature on the Mylars.
ALTERNATIVES: None suggested or proposed.
FISCAL EFFECTS: Fiscal impacts are undetermined at this time, but will include increased
property tax revenues from new development, along with increased costs to deliver municipal
services to the property.
Report compiled on: November 17, 2021
Attachments: Staff Memo
Final Plat
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MEMORANDUM
----------------------------------------------------------------------------------------------------------
TO:TIM COOPER, ASSISTANT CITY ATTORNEY
MIKE MAAS, CITY CLERK
FROM:SUSANA MONTANA, SENIOR PLANNER, DEVELOPMENT REVIEW
DIVISION
RE:FINAL PLAT REVIEW FOR THE ALLISON PHASE 4A SUBDIVISION FINAL
PLAT, PROJECT NO. 21022
DATE:November 17, 2021
----------------------------------------------------------------------------------------------------------
The Bon Ton Inc. (Applicant), made application to the City of Bozeman Department of
Community Development for Final Plat review and approval for the Allison Phase 4A
Subdivision Final Plat for the subdivision of 48.04 acres into 47 lots and streets and rights-
of-way. Attached is a copy of the Allison Phase 4A Preliminary Plat Findings of Fact and
Order document.
Since the City Commission approved the Allison Phase 4 Preliminary Plat in February 2020,
the Applicant submitted,and the City Commission approved on July 13, 2021, a Final Plat for
the 48-acre property which created two lots: A buildable 0.167-acre Lot 1, Block 8 and the
remaining 48-acre Lot R-1 which remains an unbuildable restricted lot until further
subdivision review and approval.
This Allison Phase 4A Final Plat addresses that restricted Lot R-1 of Allison Phase 4B by
creating the new 47-lot subdivision, of which 3 lots would remain unbuildable until further
subdivision review and approval. The 3 unbuildable lots are: The 7.27-acre Lot 2, Block 2;
the 15.89-acre Lot 2, Block 7; and the 2.72-acre Lot 1, Block 9 of this Allison Phase 4A
Subdivision. The remaining 44 lots would be developed as 40 single-household residential
lots and 4 multi-household residential lots.
The purpose of the subdivision of the 48.04-acre Phase 4 land into 47 lots is to facilitate the sale
and development of:
(1) 40 single-household lots zoned R-1, Low-density Residential District;
(2) 2 multi-household lots zoned R-2, Moderate-density Residential;
(3) 2 multi-household lots zoned R-3, Medium-density Residential Districts; and
(4) To develop the infrastructure (utilities, roads, stormwater management) to service those
lots.
The remaining 3 undevelopable lots, totaling 25.896-acres and zoned R-1 and R-2, would be
the subject of a separate Final Plat subdivision.
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Page 2 of 3
Three improvements agreements are required for this subdivision for the following
improvements: The installation of landscaping, public and private sidewalks and expansion
of the drainage pond on Lot 2, Block 2.
Based on the summary review provided below, the City Engineering Department and
Department of Community Development have reviewed the application against the
conditions of preliminary plat approval (Project No. 19002); and as a result, find that the
Final Plat application may be approved by the City Commission subject to the following
remaining conditions and code provisions.
Preliminary Plat Unmet Conditions of Approval of this Final Plat:
1. The Applicant is advised that unmet code provisions, or code provisions that are not
specifically listed as conditions of approval, does not, in any way, create a waiver or other
relaxation of the lawful requirements of the Bozeman Municipal Code or state law. The Block
2, Lot 2 drainage pond must be expanded and improved prior to issuance of any building permit
for this development.
2. The Final Plat must conform to all requirements of the Bozeman Municipal Code (BMC) and
the Uniform Standards for Monumentation, Certificates of Survey, and Final Subdivision Plats
(24.183.1101 Administrative Rules of the State of Montana--ARM, 24.183.1104 ARM,
24.183.1107 ARM) and must be accompanied by all required documents, including all required
and corrected certificates.
3. The following are procedural requirements not yet demonstrated by the Final Plat and must be
satisfied at the Final Plat. All references are to the Bozeman Municipal Code (BMC).
A.BMC 38.220.050.A.3. Groundwater supplement. The seasonal high groundwater
elevations must be verified prior to Final Plat approval. The provided groundwater data
was collected outside of the seasonal high. The staff-recommended Condition of Approval
No. 1 on Sheet 6 relates to this issue.
Attachments to this Memo for your review include: (1) Three (3) original mylars of the Final
Plat; (2) Title Certificate; (3) property owners association documents; (4) improvements
agreements; (4) Release and Reconveyance of Easements document; (5) SID waiver of right
to protest; (6) Parks maintenance waiver of right to protest; (7)County Treasurer letter; (8)
a copy of the Allison Phase 4 Preliminary Plat Findings of Fact and Order document (Project
No. 19002); (9) Building Permit Restriction Notice; and (9) the Final Plat staff report with
the staff-recommended conditions of approval and code provisions for this specific Allison
4A Final Plat.
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Page 3 of 3
The Community Development staff respectfully requests that you prepare City Attorney's
Certificates using the attached Platting Certificate as updated; approve the Certificates of
Director of Public Works and Certificate of Completion "as to form".The final City
signatures will be obtained once the City Commission has approved the final plats.
Due to adoption of HB 259 Montana legislation related to inclusionary affordable housing
zoning, the City will not enforce the Preliminary Plat requirement for the creation of nine
affordable housing townhouse lots as reflected in the Preliminary Plat Findings of Fact. The
affordable housing plan and plat notes related to affordable housing lots have been removed
from the Final Plat and the nine townhouse lots have been reconfigured by the Applicant to
meet the R-1 zone single-household lot widths and size standards.
An application was submitted to the Community Development Department on August 25,
2021, it was deemed acceptable for initial review on September 2, 2021 and, after several
revisions, was deemed adequate on November 17, 2021. The final plat review must
complete review within a 20-day (working days) review period. The review period
begins once the application is complete and adequate for review.
The conditions of preliminary plat approval, which are pertinent to this major subdivision
and how they have been met, are described in the submittal materials.
Note: The Community Development Department and Engineering Department have
also reviewed the final plat application against the preliminary plat cited code
provisions and found compliance with these code requirements. The Engineering
Department has also reviewed and approved the “closure” of the final plat.
The project is scheduled for consideration by the City Commission on November 23, 2021.
Materials for the agenda will be uploaded November 17, 2021. Please let me know if this
will not work for your schedule.
Attachments:
Three (3) Mylar Final Plats
Preliminary Subdivision Certificate of Title
Improvements Agreements
SID and Park District waivers
Notice of Building Permit Restrictions
County Treasurer letter
Release and Reconveyance of Easements
Recorded CC&Rs and not-recorded Supplement CC&Rs and Allison Subdivision Owners
Association Certification Letter
19002 Allison Phase 4 Subdivision Preliminary Plat Findings of Fact
Final Plat staff report to City Attorney
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54
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Memorandum
REPORT TO:City Commission
FROM:Anna Rosenberry, Assistant City Manager
SUBJECT:Authorize the City Manager to Enter into Sub-Recipient Agreements for
ARPA Household & Worker Assistance
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Agreement - Agency/Non-profit
RECOMMENDATION:Authorize the City Manager to Enter into Sub-Recipient Agreements for
ARPA Household & Worker Assistance
STRATEGIC PLAN:1.4 Business and Institutional Partnerships: Explore opportunities for
partnerships with key business groups and non-profit organizations.
BACKGROUND:
During its annual budget-setting hearings for Fiscal Year 2022, the City of
Bozeman allocated up to $500,000 of its American Rescue Plan - COVID relief
funding to be awarded to one or more subrecipients that could deliver
assistance to households and workers effected by the pandemic. We issued
a Request for Proposals (RFP) in September and received proposals that met
the selection criteria.
Based on the proposals received, the we recommend that the City enter
multiple subrecipient agreements to award a portion of the budgeted
allocation. We recommend authorizing the City Manager to enter into
agreements with:
Subrecipient Entity Agreement Amount
Human Resource Development
Council (HRDC)$100,000
Family Promise of Gallatin County $75,630
Montana Racial Equity Project $75,000
World Language Initiative $57,200
Total Subrecipient Awards: $307,830
The proposals from each entity are attached. The subrecipient agreements
will incorporate the proposal details as their scope of work.
The RFP contained a sample agreement and the relevant federal compliance
58
information. The RFP is linked here, and shows a sample agreement that
will be signed by the City and the Sub Recipients.
UNRESOLVED ISSUES:Because we are awarding a portion of the total budget allocation, we will
have approximately $192,000 of the budget allocation remaining for future
awards.
ALTERNATIVES:None recommended.
FISCAL EFFECTS:The City will enter into subrecipient agreements with the above entities,
totaling $307,830. The entities will distribute funds to qualified applicants
and then request reimbursement of the funds on a monthly or quarterly
basis from the City's Finance Department. The City will make the associated
payments from its ARPA Fund. The City will need to meet audit
compliance, and federal reporting requirements on the disbursements.
Attachments:
Proposal to City of Bozeman-ARPA Economic Impact
Response - HRDC.pdf
FPGV Grant Request to Bozeman City ARPA Funds September
2021 - Final copy.pdf
MTREP ARPA Grant Application 2021.pdf
WLI-MT ARPA City of Bozeman Proposal (9_29_21).pdf
Report compiled on: November 9, 2021
59
Proposal to City of Bozeman
American Rescue Plan
Economic Stabilization Response
Human Resource Development Council, IX
Executive Summary
In response to the economic impacts of COVID-19 pandemic on Bozeman residents, the HRDC is
proposing to utilize the Coronavirus State and Local Fiscal Recovery Funds noted in the Request for
Proposal released by the City of Bozeman to support the immediate economic stabilization for
households and businesses. It is our intention to pair much needed financial support in the areas of
childcare and unanticipated household expenses with financial coaching in order to support families to
more effectively achieve economic stability during this current period of economic insecurity.
Recent and ongoing partnerships with the City of Bozeman and HRDC work to address the housing needs
of so many local families who are struggling as a result of the pandemic. With this funding request,
HRDC aims to connect with families who are currently housed, but whose economic stability is tenuous
due to the high cost and high demand for childcare and other unforeseen household expenses. In our
conversations with both local employers as well as local families, the availability and affordability of
childcare is one of the critical factors that impact the ability of our local workforce to return to their jobs.
We propose that a direct subsidy to households with children in care, or seeking care will create an
immediate increase in economic stability for the families as well as provide greater workforce security
for our local employers by helping capable, talented people return or enter our local job market.
We recognize that as the result of the pandemic, the cost of living in our area has increased rapidly.
HRDC works with many customers who have been impacted by COVID who are faced with one time
unforeseen household expenses, which impact the health and safety of our local families, such as frozen
pipes, leaking roofs, transportation or other emergency needs. This proposal aims to support those
impacted Bozeman families with not only the financial support for household crises or childcare
subsidies, but also to pair this with a financial coach who can assist them in developing plans and habits
to support their long term economic stability. Economically healthy citizens help not only our local
families, but the economic health of our local business and the entire Bozeman community.
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HRDC Profile
The Human Resource Development Council of District IX, Inc. (HRDC), a private not-for-profit 501(c)(3)
Community Action Agency, formed in 1975 to instill hope, develop resources, design solutions and
change lives. As a Community Action Agency, HRDC’s responsibility is to identify and respond to our
community’s most pressing needs and support resilience in a place where opportunity and quality of life
are equally afforded to everyone. Our breadth of programs demonstrate our commitment to this:
Housing, Child & Youth Development, Food & Nutrition, Senior Empowerment, Community
Transportation, Energy Assistance and Community Development.
We provide services across the entire continuum of need. We tackle housing instability, operating two
warming centers. Rental assistance, down payment assistance, transitional housing, and homeless
support help around 500 families a year find stable housing (and educate and prepare hundreds more
for home ownership); while property management of 8 facilities guarantees affordable housing for
hundreds more. Our approach to hunger and food security includes operating three food banks, a pay
what you can social enterprise restaurant , culinary training opportunities, and food-to-school initiatives.
Early Childhood Education and HeadStart programs serve 200 families annually; Senior programming
supports more than 1700 elders in the community, meeting their unique needs. Our transportation
services, Streamline and Galavan, provide more than 313,000 free rides each year, and Energy Assistance
supports 2500 families paying their energy bills. While the Covid-19 pandemic has certainly added
challenges to this programming, HRDC has never wavered in its commitment to address the systemic
needs of our community.
Audit Report - see attached
Related Experience
HRDC has a long and successful history in partnering with the City of Bozeman as a subcontractor or sub
recipient of funding in the provision of services to the benefit of Bozeman residents. Previous experience
includes the provision of homebuyer education to local residents, the maintenance of the City’s
affordable housing waitlist and ongoing compliance with the affordable housing programs, as well as
previous COVID response grants which are directly administering benefits to Bozeman residents in their
pursuit of stable and secure housing. HRDC also has been successful in the provision of financial
coaching to local residents with a national proven system for supporting growth in economic stability.
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Program Description
Economic Impact Response
Child care is an essential part of our economy, enabling families to work while preparing children for
school and employing a large workforce. Unfortunately, the coronavirus public health crisis has
exacerbated the challenges that decades of underinvestment have produced in the child care system.
Bozeman has a large population of working parents with young children who need child care to work.
Prior to the pandemic, our child care system served only half of children needing care, and the number
of providers had decreased in the previous decade. In Montana, 320 of the 859 licensed and registered
family, group, and child care providers closed following the April 1 stay-at-home order, reducing
Montana’s child care capacity by over 10,000 slots. At the same time we have a shortage of available
workers to keep our local businesses open and operating. This proposal aims to support both local
families and local businesses in supporting Bozeman residents to reenter the workforce with the
support of a childcare subsidy.
In addition to the cost of childcare being out of reach for families who have been financially impacted by
the COVID public health emergency, we also recognize that there are also many families who are now
unprepared to respond to unforeseen household expenses. Examples of these expenses include home
repairs such as plumbing or roof repair, as well as auto repair. For our Bozeman families who are already
grappling with a high cost of living, these one time expenses can often mean the difference between
economic stability and dire consequences.
Our proposal pairs financial support for these unexpected expenses and childcare subsidies with one on
one financial coaching for the families that are accessing these supports. HRDC currently offers financial
and career coaching to local residents. Financial coaches work with local families to support them in
achieving their financial goals and taking control of their financial situation through spending and
savings plans, credit support and accessing additional income support. It is our aim that by pairing
coaching with financial support, we can strengthen our Bozeman community to weather the impacts of
the pandemic.
Funding Requested
HRDC is currently requesting $100,000 in funding to immediately address the economic stability of
Bozeman residents. This funding will support the following activities.
Childcare Subsidies: Direct Payment to local childcare providers on behalf of local families to
support parents in getting back to work estimated at $55,000 for the contract period
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Subsidies of $200/month will be provided to families who are earning between
180-250% of the Federal Poverty Level
A limited number of $500/month subsidies will be provided to families who are earning
less than $180% of the Federal Poverty Level AND were screened to ineligible for the
Best Beginnings Scholarships
Unexpected Household Expenses: These direct payments to households or household vendors
(i.e. plumber, mechanic, repairs, etc.) will be made to support local households who have been
impacted by covid and are experiencing and unanticipated household expense that jeopardizes
their economic stability; estimated at $25,000 for the contract period.
Financial Coaching: One half of an FTE dedicated to providing financial coaching and determining
eligibility for the assistance noted above for Bozeman households who are cost burdened and
financially insecure; estimated at $20,000 for contract period.
Funding Distribution
Bozeman families who are seeking support with either childcare subsidies or unforeseen household
expenses will initially meet with a financial coach. Those who are determined to be eligible and
appropriate for financial assistance based on the criteria outlined above, will receive that assistance
directly to their childcare provider or to the repair company or plumber providing the assistance. HRDC
in its current provision of services already has the financial capacity and mechanisms in place to support
these activities. In cases in which financial assistance cannot be provided directly to the service provider,
that assistance can be provided to the household.
Administrative Fees
There will be no administrative fees associated with the provision of these services.
Federal Compliance
The HRDC has an annual operating budget of approximately $9 million, total assets of approximately $22
million, and employs over 100 individuals. The HRDC administers over 60 individual grants and contracts
on an annual basis as the grantee. A full set of audited financial statements are available. In addition,
the HRDC has served as the fiscal sponsor for several community projects, including the Community
Incentive Program, Bozeman Turner Youth Initiative, HRDC Directors Association, and Volunteer
Connections of Southwest Montana. Community groups approach the HRDC for fiscal sponsorship due
63
to our excellent track record and expertise in managing federal grants and our high level of
accountability for funds placed in our care.
The HRDC has an established system of internal controls to ensure that financial transactions are
properly authorized, accounted for, executed in compliance with laws, regulations and the provisions
of contracts, and that assets are safeguarded against loss from unauthorized use or disposition. This
system also functions to minimize the time elapsed between the receipt of funds and the
disbursement of those funds for program activity. The HRDC’s internal controls are tested each year
during the annual external audit (see below under Financial Accountability).
The HRDC is able to trace expenditures for individual programs to a level adequate to establish that
funds have not been used in violation of specific program requirements. A strong audit trail exists for
all accounting transactions, and every dollar expended on a program can be traced to the General
Ledger and to supporting documentation. The HRDC maintains a tight internal control structure to
ensure that grant funds are only used in accordance with the terms of the grant agreement, applicable
OMB Circulars, and Generally Accepted Accounting Principles. The HRDC’s fiscal staff has over 30 years
of combined experience administering federal, state, and local grants and contracts. Fiscal staff
members are very knowledgeable of Generally Accepted Accounting Principles (GAAP), federal and
state laws and regulations, OMB Circulars, and specific requirements of federal grants.
City Compliance
HRDC has an agency-wide belief in the power of evaluation and assessment, and a long history of
programmatic tracking, as well as a long history of complying with a wide variety of funder requests for
reporting and validation. We believe that accurate collection of data and tracking individual and program
progress is the best, and really the most reliable, measure of our effectiveness at achieving outcomes
and having the impacts we (and our funders) desire. We have also had a successful history in meeting
City Compliance requirements as identified in the subrecipient agreement with this request for proposal.
Equity in service provision
HRDC has a long-standing commitment to racial justice, coordinated through the Racial Equity Working
Group (which actively works to diversify staff and Board, ensures principles of equity and racial justice
are aligned throughout policy, governance, and delivery of services. It also oversees direct outreach to
communities of color in our region). That said, census data confirms our service area (and Montana
generally) to be around 90% white, non-Hispanic or Latino (those identifying as Native American are the
64
second largest racial group, at around 6-7%). We actively engage Native communities and the increasing
numbers of Latinx members of our communities; at the same time, HRDC works diligently to dismantle,
structural white privilege (ongoing, efforts to redress widespread poverty and its effects speak to this)
Our housing, hunger, transportation, education, finances--all our programs tackle systemic barriers to
equity and opportunity; our financial education and economic stability focus is a direct action against
historical privileging of white citizens--and arguably, white men--in areas of economic prosperity, wealth
accumulation, and legacy policies. In other parts of the country, our work would manifest as direct
support of people of color; here, it manifests as a concerted effort to deconstruct systems that
perpetuate poverty and economic inequity. HRDC is also engaged in a partnership with Montana
Language Services to ensure that all local community members have access to our services regardless of
their home language or english proficiency.
Schedule for Program and Funding Distribution
HRDC is currently prepared to begin offering these services upon receipt of the funding. We are
currently working with families who would benefit from financial assistance, as well as financial
coaching. We anticipate that during the remainder of 2021 our agency would work with existing
customers, while concurrently engaging in outreach to our community partner and business partners in
order to connect with Bozeman residents who may best benefit from the services indicated in this
proposal. We anticipate that the majority of the funding would be allocated and distributed to
households during 2023, as word of mouth and other outreach efforts ensure we are reaching a wide
spectrum of Bozeman residents. The funding would be fully expended in early 2024, prior to the July
2024 requirement.
65
HUMAN RESOURCE DEVELOPMENT
COUNCIL OF DISTRICT IX, INC.
CONSOLIDATED FINANCIAL REPORT
June 30, 2020 and 2019
66
C O N T E N T S
PAGE
INDEPENDENT AUDITOR’S REPORT......................................................................1 through 3
MANAGEMENT’S DISCUSSION AND ANALYSIS.................................................4 through 6
CONSOLIDATED FINANCIAL STATEMENTS
Consolidated Statements of Financial Position...............................................................7 and 8
Consolidated Statements of Activities...........................................................................9 and 10
Consolidated Statements of Functional Expenses.......................................................11 and 12
Consolidated Statements of Cash Flows .....................................................................13 and 14
Notes to Consolidated Financial Statements ........................................................15 through 56
SUPPLEMENTAL INFORMATION
Explanation of Supplemental Schedules .................................................................................57
Consolidating Schedules of Financial Position...........................................................58 and 59
Consolidating Schedules of Activities.........................................................................60 and 61
Home Corporation
Schedules of Financial Position.............................................................................................62
Schedules of Activities..........................................................................................................63
Schedules of Cash Flows.......................................................................................................64
Sherwood Inn Apartments, Inc.
Schedules of Financial Position.............................................................................................65
Schedules of Activities..........................................................................................................66
Schedules of Cash Flows.......................................................................................................67
Unrestricted Corporate Funds
Schedules of Financial Position.............................................................................................68
Schedules of Revenues, Expenses and Changes in Net Assets.............................................69
67
C O N T E N T S ( C O N T I N U E D )
PAGE
Schedules of Revenues, Expenses, and Changes in Net Assets
Weatherization Assistance –LIEAP .....................................................................................70
Weatherization Assistance -DOE.........................................................................................71
LIEAP Administration Program............................................................................................72
Low Income Energy Assistance Program .............................................................................73
LIEAP Client Education & Outreach Program .....................................................................74
Northwestern Energy Weatherization Program.....................................................................75
Energy Share .........................................................................................................................76
Supplemental Weatherization Assistance..............................................................................77
LISC ......................................................................................................................................78
Healthy Housing Housing First Village ................................................................................79
Bridges to Career Opportunities............................................................................................80
Section 8 Housing Program...................................................................................................81
HUD Emergency Shelter Grants Program.............................................................................82
Home to Stay -Emergency Services.....................................................................................83
Federal Emergency Management Agency.............................................................................84
Ryan White Part B HIV Care ................................................................................................85
Partnerships for Permanently Supportive Housing ...............................................................86
Rapid Re-Housing .................................................................................................................87
Warming Center ....................................................................................................................88
Livingston Warming Center –Pilot.......................................................................................89
Gallatin Valley Food Bank....................................................................................................90
Gallatin Valley Food Bank -Senior CFSP............................................................................91
Fork & Spoon Homestyle Kitchen ........................................................................................92
Healthy KidsPack Program ...................................................................................................93
Summer Lunch Program........................................................................................................94
Headwaters Area Food Bank.................................................................................................95
Big Sky Community Food Bank ...........................................................................................96
In Home Services ..................................................................................................................97
In Home Services –Park County ..........................................................................................98
State Health Insurance Program (SHIP) –Information and Assistance................................99
Retired Senior Volunteer Program ......................................................................................100
Senior Medicare Patrol........................................................................................................101
Sherwood Service Coordinator............................................................................................102
Galavan/Senior Transportation............................................................................................103
Streamline Bus/Public Transportation.................................................................................104
Work Force Innovation and Opportunity Act –Youth .......................................................105
Chafee Foster Care Independence Program ........................................................................106
Blueprint -Youth Transitional Living House .....................................................................107
Head Start Program .............................................................................................................108
Head Start Private Pay Program..........................................................................................109
Pre-School Development.....................................................................................................110
Head Start Facilities ............................................................................................................111
68
C O N T E N T S ( C O N T I N U E D )
PAGE
Big Sky Community Housing Trust....................................................................................112
Road To Home (Homeownership Center)...........................................................................113
Resource Property Management..........................................................................................114
Community Services Block Grant.......................................................................................115
HRDC Central Office/HRDC Annex Office.......................................................................116
Schedule of Administrative Costs Allocated.......................................................................117
SINGLE AUDIT SECTION
Schedule of Expenditures of Federal Awards ..................................................118 through 122
Notes to Schedule of Expenditures of Federal Awards.........................................................123
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND
OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENTAL AUDITING STANDARDS ...........................................................124 and 125
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR
EACH MAJOR PROGRAM AND ON INTERNAL CONTROL
OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE .................126 and 127
Schedule of Findings and Questioned Costs ...............................................................................128
69
-1-1019 E MAIN ST• SUITE 201• BOZEMAN, MONTANA 59715 TEL: 406.556.6160• FAX:406.586.8719• WEB: www.azworld.comANDERSON ZURMUEHLEN & CO., P.C. • CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS
MEMBER: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITOR’S REPORT
To the Board of Directors
Human Resource Development Council of District IX, Inc.
Bozeman, Montana
Report on the Financial Statements
We have audited the accompanying consolidated financial statements of Human Resource
Development Council of District IX, Inc.(a nonprofit organization), which comprise the
consolidated statements of financial position as of June 30, 2020 and 2019, and the related
consolidated statements of activities, functional expenses, and cash flows for the year s then
ended, and the related notes to the consolidated financial statements.
Management’s Responsibility for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of these consolidated
financial statements in accordance with accounting principles generally accepted in the United
States of America; this includes the design, implementation, and maintenance of internal
control relevant to the preparation and fair presentation of financial statements that are free
from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based
on our audits. We conducted our audits in accordance with auditing standards generally
accepted in the United States of America and the standards applicable t o financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the United
States. Those standards require that we plan and perform the audit s to obtain reasonable
assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the consolidated financial statements. The procedures selected depend on the
auditor’s judgment, including the assessment of the risks of material misstatement of the
consolidated financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity’s preparation and fair
presentation of the consolidated financial statements in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An
audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of significant accounting estimates made by management, as well as
evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide
a basis for our audit opinion.
70
ANDERSON ZURMUEHLEN & CO., P.C
CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS
-2-
Opinion
In our opinion, the consolidated financial statements referred to above present fairly, in all
material respects, the financial position of Human Resource Development Council of
District IX, Inc.as of June 30, 2020 and 2019, and the changes in its net assets and its cash
flows for the years then ended in accordance with accounting principles generally accepted in
the United States of America.
Effect of Adopting New Accounting Standards
As discussed in Note 1, the Organization adopted the Financial Accounting Standards Board’s
Accounting Standard Updates (ASU) 2014-09, Revenue from Contracts with Customers (Topic
958), ASU 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions
Received and Contributions Made, ASU 2016-01, Financial Instruments-Overall: Recognition
and Measurement of Financial Assets and Financial Liabilities, ASU 2018-03, Technical
Corrections and Improvements to Financial Instruments-Overall: Recognition and Measurement
of Financial Assets and Financial Liabilities, ASU 2016-15 Statement of Cash Flows:
Classification of Certain Cash Receipts and Cash Payments, ASU 2016-18, Statement of Cash
Flows (Topic 230) –Restricted Cash and ASU 2018-13 Disclosure Framework –Changes to the
Disclosure Requirements for Fair Value Measurement as of and for the year ended June 30, 2020.
Our opinion is not modified with respect to these matters.
Other Matters
Supplemental and Other Information
Our audits were conducted for the purpose of forming an opinion on the consolidated financial
statements as a whole. The supplemental information on pages 57 through 117 is presented
for purposes of additional analysis and is not a required part of the consolidated financial
statements. The accompanying schedule of expenditures of federal awards is presented for
the purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, and is also not a required part of the consolidated financial statements. Such
information is the responsibility of management and was derived from and relates directly to
the underlying accounting and other records used to prepare the consolidated financial
statements. The information has been subjected to the auditing procedures applied in the audits
of the consolidated financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the consolidated financial statements or to the consolidated financial
statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the information is fairly
stated, in all material respects, in relation to the consolidated financial statements as a whole.
Management’s discussion and analysis on pages 4 through 6, which is the responsibility of
management, includes information of a nonaccounting nature and has not been subjected to
the auditing procedures applied in the audits of the financial statements. Accordingly, we do
not express an opinion or provide any assurance on it.
71
ANDERSON ZURMUEHLEN & CO., P.C
CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS
-3-
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
June 16, 2021, on our consideration of the Human Resource Development Council of
District IX, Inc.’s.internal control over financial reporting and on our tests of its compliance
with certain provisions of laws, regulations, contracts, and grant agreements and other matters.
The purpose of that report is solely to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, a nd not to provide an opinion
on the effectiveness of the Human Resource Development Council of District IX, Inc.internal
control over financial reporting or on compliance. That report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the Human
Resource Development Council of District IX, Inc.internal control over financial reporting
and compliance.
Bozeman, Montana
June 16, 2021
72
-4-
Management Discussion & Analysis
Our previous fiscal year started with an urgent need to find funding and financing to preserve a
rare, local, irreplaceable treasure, the Boulevard Apartments. This downtown Bozeman apartment
complex has been home to some of our community’s most vulnerable for decades. Everyone who
lives there is either extremely low income or very low income and struggling to find ways to put
food on the table each and every day, yet grateful for the place they call home.
Thanks to a patient and committed seller, local investors wanting to make a difference in our
community, and a Board of Directors that understands the critical nature of preserving subsidized
housing in our community, we were able to save 41 homes. This started our pilot of local social
impact investing and resulted in a low income housing tax credit award that will rehabilitate and
preserve 230 homes in Bozeman and Livingston, affordable for our low and extremely low income
residents.
These are the partnerships and community solutions we are chartered to identify and implement.
We had many other housing successes throughout the year –the development and completion of
the first 18 homes affordable to families that live and work in Big Sky, with 34 more being
developed in Phase 2. We got final plat approval on the first missing middle homeownership
development in Bozeman.
We also worked with local partners to reinvent and revision public transit in the greater Bozeman
area, mapping out a plan to build and implement a strategic, regional public transit solution.
We also experienced the onset of the Pandemic. From providing portable restrooms to leasing a
hotel to provide shelter in place space for our neighbors without homes to virtual pre-K to ensuring
every essential worker still had a ride to work and every senior had a ride to dialysis treatment to
transitioning our youth home to a supportive classroom to make sure our youth graduate high
school to partnering with the school districts to make sure every student had food to delivering
essential products to our homebound neighbors, we were here for every member of our
community.
This response exposed the very weaknesses in our economy and community that we respond to
each and every day, highlighting how vulnerable all of us can be. It also forced us to work without
3,500 of our team members –our volunteer workforce. We miss you and we cannot wait to have
each and every one of you back at the helm. We are committed to continuing to respond to and
meet surfacing needs resulting from the impact of the pandemic.
Financially, HRDC continues to operate very efficiently. Our combined administration and
fundraising expense ratio is less than 10% of our total annual expenses of operations based on
HRDC’s Consolidated Statement of Functional Expenses for fiscal year 2019-20.
73
-5-
In addition to our 2019-20 ongoing core operations, HRDC’s Consolidated Statement of Activities
for the fiscal year ended June 30, 2020 includes:
nonrecurring sales of 29 affordable workforce housing units constructed in Big Sky and
Bozeman totaling $7,210,000;
pledged contributions restricted for future capital projects of $2,611,601;
nonrecurring capital grants of $2,323,375 consisting of
o $1,884,163 to assist affordable workforce housing construction in Big Sky and
Bozeman,
o $355,000 to assist with downpayment assistance loans to eligible homebuyers of
affordable workforce housing units constructed in Big Sky, and
o $84,212 to assist with the purchase of two additional Galavan vehicles to help meet
our area’s growing public transportation and paratransit needs.
The prior fiscal year 2018-19 also included nonrecurring activities, primarily:
nonrecurring capital grants of $1,919,865 consisting of
o $1,750,000 to purchase land for workforce housing construction in Big Sky, and
o $169,865 to assist with purchasing three Galavan vehicles for paratransit
transportation;
nonrecurring non-cash land donation $1,600,000 for Bozeman workforce housing
development;
pledged contributions restricted for future capital projects of $585,720; and
nonrecurring sales of affordable condominiums and other housing units of $344,400.
Excluding these nonrecurring activities, HRDC had ongoing revenues from our core operations of
$17.8 million and corresponding expenses of $18.0 million in fiscal year 2019-20, compared with
ongoing core revenues of $16.0 million and expenses of $16.4 million in the prior fiscal year 2018-
19. In short, HRDC’s programs and activities, taken as a whole, used slightly more resources to
sustain our ongoing core operations than we received and mobilized in resources during fiscal
years 2019-20 and 2018-19.
The revenues reported in HRDC’s Consolidated Statement of Activities also include $2.9 million
in non-cash contributions of food received from donors in fiscal year 2019-20, as required by U.S.
generally accepted accounting principles, and the reported expenses include a corresponding
amount of non-cash distributions of food to customers.
74
-6-
These non-cash contributions and distributions of food are valued at $1.62 per pound, which is the
industry standard estimate of their fair market value. If these non-cash contributions and
distributions of food were also excluded, in addition to the nonrecurring activities excluded in the
paragraph above, HRDC’s adjusted ongoing core revenues would be $14.9 million and adjusted
ongoing core expenses would be $15.1 million for fiscal year 2019-20.
Additional information on the revenues, expenses, and net results of the ongoing, individual
programs and activities of HRDC is reported in the supplemental schedules found on pages 57
through 117.
As we look to 2021, we will craft a new strategic plan, continue our development and preservation
of affordable homes, and break ground on our new facilities. Our Strategic Plan will focus on the
top 5 pressing issues facing our community (as identified in our Community Needs Assessment):
Housing, Childcare, Transportation, Medical and Behavioral Health Care.
We will preserve 230 homes and build many new ones. Our partnerships will create hundreds of
rental units across Bozeman and Livingston, creating homes on the ground that are affordable to
Montana families.
We promise to continue to forge new ground in creative solutions to address homelessness,
bringing the first tiny home community to Montana –Housing First Village. We will also continue
our work to create a regional public transportation system, and develop and implement
programming that will help families not only survive, but thrive.
HRDC’s mission is to instill hope, develop resources, design solutions and change lives.
We envision a place where poverty has no impact because opportunity and quality of life are
equally afforded to everyone.
75
C O N S O L I D A T E D F I N A N C I A L S T A T E M E N T S
76
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
June 30, 2020 and 2019
The Notes to Consolidated Financial Statements are an integral part of these statements.
-7-
2020 2019
ASSETS
Cash and cash equivalents 2,853,933$ 2,422,500$
Escrow and building reserve 1,897,627 552,285
Certificates of deposit - 155,673
Receivables (Note 3)
Grantors 2,045,186 920,989
Accounts receivable, net 1,170,936 711,123
Pledges, net 2,897,321 585,720
Prepaid expenses 200,476 57,298
Investments (Note 4)1,204,145 1,173,750
Inventory - supplies and food bank 321,827 289,686
Inventory - condominiums, federal constraints 1,264,406 323,076
Inventory - condominiums - 402,533
Other asset - housing units 494,323 486,282
Deferred loans receivable, net (Note 3)2,991,791 2,720,374
Construction in progress (Note 6)7,524,701 4,875,658
Construction in progress, federal constraints (Note 6)1,308,709 1,077,239
Property and equipment, net, federal constraints (Note 6)8,929,031 9,644,261
Property and equipment, net (Note 6)14,330,666 8,333,594
Total assets 49,435,078$ 34,732,041$
77
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (CONTINUED)
June 30, 2020 and 2019
The Notes to Consolidated Financial Statements are an integral part of these statements.
-8-
2020 2019
LIABILITIES
Accounts payable 1,742,379$ 886,266$
Accrued liabilities 374,819 331,100
Accrued vacation, sick, and paid time off 271,123 182,155
Accrued interest payable 16,605 20,067
Deposits payable 300,690 142,839
Unearned revenue (Note 7)47,717 5,028
Notes payable (Note 8)17,984,413 9,682,105
Total liabilities 20,737,746 11,249,560
NET ASSETS
Without donor restrictions
Undesignated 12,272,854 7,895,443
HRDC general endowment fund - board designated 5,542 5,542
Federal constrained inventory and capital assets 11,502,146 11,044,576
Total net assets without donor restrictions 23,780,542 18,945,561
With donor restrictions
Purpose or time restrictions 4,752,978 4,382,317
Perpetual in nature (endowment)163,812 154,603
Total net assets with donor restrictions 4,916,790 4,536,920
Total net assets 28,697,332 23,482,481
Total liabilities and net assets 49,435,078$ 34,732,041$
78
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATED STATEMENTS OF ACTIVITIES
For the Years Ended June 30, 2020 and 2019
The Notes to Consolidated Financial Statements are an integral part of these statements.
-9-
2020 2019
NET ASSETS WITHOUT DONOR RESTRICTIONS
REVENUES
Contract revenue 999,029$ 1,071,907$
Rental income 1,692,370 1,317,700
City/County/Local Government support 2,031,227 2,384,583
Sale of housing units 7,210,423 344,400
Contributions (including Fundraising):
Grants:
Federal 6,280,805 6,438,959
State 893,961 641,441
Private 1,278,455 305,447
Food (non-cash contributions)2,920,791 3,164,087
Pledged contributions 2,611,601 585,720
Contributions & fundraising 2,994,590 1,794,979
Net investment income 38,968 116,870
Gain on sale of property 56,249 196,401
Other 342,476 186,707
Net assets released from program restrictions 573,668 107,523
Total revenues 29,924,613 18,656,724
EXPENSES
Program services:
Energy 1,077,026 1,326,870
Food and nutrition 4,738,571 4,693,394
Senior citizens 496,126 526,825
Community development 8,554,815 977,268
Economic and youth development 546,348 398,509
Housing 3,442,876 2,738,398
Early childhood education 1,980,674 2,220,007
Transportation 2,542,983 2,343,930
Total program services 23,379,419 15,225,201
Supporting services:
Administration 1,063,464 1,041,368
Fundraising 646,749 466,397
Total supporting services 1,710,213 1,507,765
Total expenses 25,089,632 16,732,966
Change in net assets without donor restrictions 4,834,981$ 1,923,758$
79
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATED STATEMENTS OF ACTIVITIES (CONTINUED)
For the Years Ended June 30, 2020 and 2019
The Notes to Consolidated Financial Statements are an integral part of these statements.
-10-
2020 2019
NET ASSETS WITH DONOR RESTRICTIONS
Purpose or time restricted contributions 944,329$ 2,862,207$
Perpetually restricted contributions 9,209 100,372
Net assets released from restrictions (573,668) (107,523)
Change in net assets with donor restrictions 379,870 2,855,056
Total change in net assets 5,214,851 4,778,814
Net assets, beginning of year 23,482,481 18,703,667
Net assets, end of year 28,697,332$ 23,482,481$
80
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES
For the Year Ended June 30, 2020
The Notes to Consolidated Financial Statements are an integral part of these statements.
-11-
Early
Food & Senior Community Economic Childhood Total
Energy Nutrition Programs Development Development Housing Education Transportation Administration Fundraising 2020
Program Expenses:
Salaries 363,348$ 702,395$ 308,377$ 490,325$ 296,111$ 744,744$ 1,106,264$ 366,264$ 575,622$ 187,076$ 5,140,526$
Bad debt - - - - - 18,803 - 6,300 - - 25,103
Client assistance 277,727 - 1,000 - 5,255 747,331 19,234 106,753 522 6,688 1,164,510
Closing costs and housing fees - - - 314,592 - 2,850 - - - - 317,442
Contract services 208,996 8,459 47,972 147,641 - 158,387 126,108 833,687 59,786 265,112 1,856,148
Cost of goods sold - - - 7,112,408 - - - - - - 7,112,408
Depreciation and amortization 16,399 55,730 - 4,721 32,342 384,452 87,723 398,258 11,446 3,564 994,635
Food - 3,306,394 - - - - 76,130 - - 426 3,382,950
Fundraising - 28,538 3,903 90 821 2,317 - 64 10 12,349 48,092
Insurance 13,353 24,862 4,134 34,666 6,066 38,638 22,196 97,725 4,354 1,364 247,358
Interest - 10,744 - (1,553) 20,959 260,773 37,982 - 16,313 - 345,218
Legal and audit - 220 - 5,017 - 4,785 290 135 44,658 - 55,105
Loans forgiven - - - 51,840 - - - - - - 51,840
Office costs 10,106 25,195 11,820 32,901 5,494 37,627 27,487 28,106 40,327 21,054 240,117
Other 291 10,630 832 80,876 4,661 14,430 5,438 614 39,171 1,858 158,801
Outreach and marketing 3,362 9,055 208 690 3,743 3,071 418 68,997 7,681 19,302 116,527
Payroll taxes and benefits 101,466 190,667 76,144 142,988 90,312 186,258 331,008 107,251 164,856 55,704 1,446,654
Repairs and maintenance 3,218 12,652 - 1,013 2,975 136,835 6,258 236,853 20,421 - 420,225
Space and occupancy costs 28,021 104,748 27,112 95,150 33,700 448,248 73,346 58,561 (38,068) 20,901 851,719
Subgrants - 187,976 - 6,324 - - - - - - 194,300
Supplies 30,221 39,502 7,669 7,487 8,839 229,465 39,086 38,316 108,138 41,674 550,397
Trainee wages and benefits - - - - 24,188 - - - - - 24,188
Training 3,336 6,580 3,585 23,810 - 17,372 15,451 785 5,819 3,766 80,504
Travel and transportation 17,182 14,224 3,370 3,829 10,882 6,490 6,255 194,314 2,408 5,911 264,865
Total expenses 1,077,026$ 4,738,571$ 496,126$ 8,554,815$ 546,348$ 3,442,876$ 1,980,674$ 2,542,983$ 1,063,464$ 646,749$ 25,089,632$
4.3%18.9%2.0%34.1%2.2%13.7%7.9%10.1%4.2%2.6%100.0%
Program Supporting
81
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES
For the Year Ended June 30, 2019
The Notes to Consolidated Financial Statements are an integral part of these statements.
-12-
Early
Food &Senior Community Economic Childhood Total
Energy Nutrition Programs Development Development Housing Education Transportation Administration Fundraising 2019
Program Expenses:
Salaries 356,617$ 643,366$ 297,047$ 323,588$ 213,952$ 646,142$ 1,177,463$ 385,564$ 530,392$ 133,260$ 4,707,391$
Bad debt - - - - - 30,179 - - - - 30,179
Client assistance 363,014 - - 1,687 6,007 585,909 25,428 1,161 6,261 15,539 1,005,006
Closing costs and housing fees - - - - - 2,628 - - - - 2,628
Contract services 404,887 25,315 84,032 52,545 - 116,982 201,387 777,738 21,587 146,294 1,830,767
Cost of goods sold - - - 297,336 5,744 - - - - - 303,080
Depreciation and amortization 16,375 56,500 - 4,719 10,504 286,786 113,792 405,609 12,103 3,564 909,952
Food - 3,536,328 - - - - 82,132 - - - 3,618,460
Fundraising - 22,101 4,366 92 353 3,928 19 115 - 8,819 39,793
Insurance 10,826 26,352 5,009 11,033 3,293 20,958 22,639 76,572 3,758 773 181,213
Interest - 10,846 - 11,768 3,280 92,379 42,223 - 18,109 - 178,605
Legal and audit - 542 - 1,638 792 2,555 - 347 44,380 - 50,254
Loans forgiven - - - 52,319 - - - - - - 52,319
Office costs 10,067 20,411 16,945 33,890 6,165 39,329 25,837 30,809 58,729 10,448 252,630
Other 1,927 9,109 1,528 1,736 2,808 6,161 4,496 22,393 8,038 2,054 60,250
Outreach and marketing 1,855 10,100 837 3,875 6,324 5,525 3,361 62,805 4,280 44,888 143,850
Payroll taxes and benefits 83,271 144,620 62,925 80,552 51,965 157,240 295,164 86,589 115,138 32,185 1,109,649
Repairs and maintenance 607 11,934 - 5,986 863 349,191 19,638 244,665 34,477 - 667,361
Space and occupancy costs 28,360 99,457 20,538 43,396 29,385 325,461 130,093 31,399 100,732 16,200 825,021
Subgrants - - - 9,087 - - - - - - 9,087
Supplies 19,187 55,507 17,621 16,611 13,582 35,154 34,928 11,764 65,467 42,443 312,264
Trainee wages and benefits - - - - 30,079 - - - - - 30,079
Training 3,899 6,229 12,543 16,800 2,797 17,900 28,852 7,593 15,383 75 112,071
Travel and transportation 25,978 14,677 3,434 8,610 10,616 13,991 12,555 198,807 2,534 9,855 301,057
Total expenses 1,326,870$ 4,693,394$ 526,825$ 977,268$ 398,509$ 2,738,398$ 2,220,007$ 2,343,930$ 1,041,368$ 466,397$ 16,732,966$
7.9%28.0%3.1%5.8%2.4%16.4%13.3%14.0%6.2%2.8%100.00%
Program Supporting
82
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
For the Years Ended June 30, 2020 and 2019
The Notes to Consolidated Financial Statements are an integral part of these statements.
-13-
2020 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from grantors 7,371,713$ 7,253,183$
Cash received from contracts 421,141 1,443,368
Cash received from rentals 1,850,221 1,398,744
Cash received from City/County/Local Government 2,031,227 2,384,583
Cash received from sale of housing units 7,210,423 344,400
Cash received from contributions 4,248,128 4,657,186
Cash received from interest and dividends 40,315 116,673
Cash received from other activities 342,476 186,707
Cash paid to employees (6,478,681) (5,812,675)
Cash paid to suppliers (5,706,887) (5,615,048)
Cash paid for direct assistance to clients (1,164,510) (1,005,006)
Cash paid for other operational expenses 753,792 (52,279)
Cash paid for fundraising activities (48,092) (39,793)
Interest paid (348,680) (158,538)
Net cash flows from operating activities 10,522,586 5,101,505
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of capital assets (3,087,495) (10,687,655)
Investment purchases (31,742) (210,000)
Proceeds from sales of investments 155,673 -
Principal loan receivable payments received 259,441 1,141,734
Principal loan receivable advances (582,298) (112,600)
Net cash flows from investing activities (3,286,421) (9,868,521)
CASH FLOWS FROM FINANCING ACTIVITIES
Contributions to endowment 9,209 100,372
Proceeds from long-term debt - 5,534,893
Proceeds from payroll protection program (PPP) loan 407,000 -
Cash paid on notes payable (5,875,599) (1,485,869)
Investment in partnership - 312,083
Net cash flows from financing activities (5,459,390) 4,461,479
Net change in cash and cash equivalents 1,776,775 (305,537)
Cash and cash equivalents, beginning of year 2,974,785 3,280,322
Cash and cash equivalents, end of year 4,751,560$ 2,974,785$
Reconciliation to Consolidated Statements of Financial Position
Cash and cash equivalents 2,853,933$ 2,422,500$
Escrow and building reserve 1,897,627 552,285
4,751,560$ 2,974,785$
83
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS (CONTINUED)
For the Years Ended June 30, 2020 and 2019
The Notes to Consolidated Financial Statements are an integral part of these statements.
-14-
2020 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Change in net assets 5,214,851$ 4,778,814$
Adjustments to reconcile change in net assets to net cash
flows from operating activities:
Depreciation and amortization 994,635 909,952
Bad debt, allowances, and loans forgiven 26,737 7,539
Contributions to Endowment (9,209) (100,372)
Unrealized loss (gain) on investments 1,347 (197)
Gain on sale of property and equipment and homes (56,249) (366,401)
Proceeds from sale of housing units and condomimiums 7,210,423 344,400
Change in operating assets and liabilities:
Inventory (32,141) (331,065)
Grants receivable (1,124,197) (114,945)
Accounts receivable (434,710) 348,541
Pledges receivable (2,311,601) (585,720)
Prepaid expenses (143,178) 22,920
Accounts payable 856,113 70,203
Accrued liabilities 43,719 30,042
Vacation payable 88,968 4,402
Accrued interest payable (3,462) 20,067
Rent deposits 157,851 81,044
Unearned revenue 42,689 (17,719)
Net cash flows from operating activities 10,522,586$ 5,101,505$
SUPPLEMENTAL SCHEDULE OF NON-CASH OPERATING
ACTIVITIES
Contributions of food 2,920,791$ 3,164,087$
SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING
ACTIVITIES
Fixed assets and inventory purchased or constructed with debt 13,770,507$ 1,900,797$
Fixed assets acquired through Miles Limited Partnership -$ 1,850,061$
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING
ACTIVITIES
Debt acquired through Miles Limited Partnership -$ 1,900,797$
SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid (includes capitalized interest)915,798$ 683,666$
84
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
June 30, 2020 and 2019
-15-
NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Principles of Consolidation
The accompanying consolidated financial statements include the assets, liabilities, net assets, and
financial activities of Human Resource Development Council of District IX, Inc. and its wholly
owned subsidiaries, the Home Corporation, The Miles Building, Inc., Summit Apartments, Inc.,
Sherwood Inn Apartments, Inc., Darlinton Apartments, Inc., Big Sky Villas Rural Partners, LLC,
and Miles Limited Partnership. All significant inter-company transactions and balances have been
eliminated. Subsidiary elimination worksheets are included as supplementary schedules on pages
57 to 61.
Organization
Human Resource Development Council of District IX, Inc. (HRDC) is a private not-for-profit
corporation under Internal Revenue Code Section 501(c)(3). HRDC is located in Bozeman,
Montana. HRDC is a non-profit community action agency, dedicated to strengthening community
and advancing the quality of people’s lives. HRDC works to achieve this by developing the
resources (talent and capital) to help people of all ages and situations confront and overcome
obstacles so that they can improve their lives. HRDC focuses on seven strategic challenges and
operates multiple programs to address these pressing human needs. HRDC serves the community
in these seven areas: Food and Nutrition, Housing and Homelessness, Child and Youth
Development, Senior Empowerment, Community Transportation, Home Heating, Efficiency, and
Safety, and Community (Economic) Development. Through HRDC programs, sustainable results
are fostered through practical, comprehensive approaches to social and economic challenges.
Services are delivered statewide with an emphasis in Gallatin, Park, and Meagher Counties. The
Board of Directors is composed of individuals from the private sector, public sector, and
representatives of the low-income sector.
Colorado Apartments,West Edge Condominiums, Cottages at Menicucci Square, and Boulevard
Apartments are HRDC owned properties which are accounted for separately from HRDC’s
programs. Financial data has been reported accordingly in the supplementary consolidating
schedules on pages 57 to 61.
The Home Corporation is a private not-for-profit title holding company under Internal Revenue
Code Section 501(c)(2). The Home Corporation was formed as a single asset entity in order to
facilitate financing with the Montana Board of Housing (MBOH) for the West Babcock Apartment
Affordable Housing project.
The Miles Building, Inc. is defined as a 501(c)(3) Supporting Organization under the Internal
Revenue Code. The Miles Building, Inc. was formed as a single asset entity to facilitate financing
with the Montana Board of Housing and U.S. Department of Housing and Urban Development for
the purchase of the Miles Building Apartments in Livingston, Montana in May,1999.
85
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-16-
NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (CONTINUED)
Organization (Continued)
The Miles Building was purchased to preserve 40 units of existing low-income housing stock in
the Livingston community. In December, 2001, the Miles Building, Inc. transferred all of its assets
and liabilities to the Miles Limited Partnership in order to facilitate the sale of low income housing
tax credits. The Miles Building, Inc. serves as the non-profit managing general partner of the Miles
Limited Partnership. The Miles Building, Inc. owns 0.01 percent of the Miles Limited Partnership.
During the year ended June 30, 2019, Miles 2017, LLC (a new subsidiary) was created and
purchased the remaining .99 percent of the Miles Limited Partnership.
The Darlinton Apartments, Inc. is defined as a 501(c)(3) Supporting Organization under the
Internal Revenue Code. The Darlinton Apartments, Inc. was formed to participate in a statewide
initiative to preserve low-income housing in Montana. The Darlinton Apartments, Inc. is the
Non-Profit General Partner in a Limited Partnership which owns the 100-unit Darlinton
Apartments in Bozeman, Montana.
The Sherwood Inn Apartments, Inc. is defined as a 501(c)(3) Supporting Organization under the
Internal Revenue Code. The HRDC formed the Sherwood Inn Apartments, Inc. a wholly owned
subsidiary to act as a single asset entity to hold and operate the 49-unit low income Apartment
Complex. In May, 2001, the HRDC signed a memorandum of understanding and a 24 month
option for the purchase of the Sherwood Inn Apartments in Livingston, Montana. The purchase
was completed on February 1, 2004 for a purchase price of $1,375,000. The Sherwood Inn
Apartments, Inc. purchase financing included the following: the seller’s donation of $209,922; a
private mortgage for $475,139; a Home Investment Partnership Grant of $371,000; an existing
HUD mortgage on the property (the 1st HUD mortgage) in the amount of $444,268 which was
assigned by HUD to HRDC for future collection; and another existing HUD mortgage on the
property (the 2nd HUD mortgage) in the amount of $127,023 which was forgiven by HUD. Neither
HUD mortgage loan remained FHA insured; therefore the HUD loan regulatory agreements were
not assumed by the purchaser.
The Summit Apartments, Inc. is defined as a 501(c) (3) Supporting Organization under the Internal
Revenue Code. Summit Apartments, Inc. was formed to facilitate the transfer of physical assets of
the Summit Place Apartments in Livingston, Montana, through the U.S. Department of Housing
and Urban Development. The transfer of physical assets of the seven-unit low-income apartment
complex was completed in September,2006 through the assumption of the HUD deferred
mortgage on the property in the amount of $438,100 and related regulatory and use agreements
until the maturity date of the note in January,2037.
Big Sky Villas Rural Partners, LLC (a limited liability company) was formed to purchase and
rehabilitate the Big Sky Villas Apartments in Belgrade, Montana. The Big Sky Villas Apartment
Complex was purchased to preserve 24 units of existing low-income housing stock in the Belgrade
community. Big Sky Villas Rural Partners, LLC serves as the managing general partner of West
Jefferson Partners, LLP and owns 0.01 percent of West Jefferson Partners, LLP.
86
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-17-
NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (CONTINUED)
Basis of Accounting
The accompanying consolidated financial statements have been prepared on the accrual basis in
accordance with accounting principles generally accepted in the United States of America
(GAAP), as codified by the Financial Accounting Standards Board (FASB).
New Accounting Pronouncements
On July 1, 2019, HRDC adopted the following Accounting Standards Updates (ASUs):
ASU No. 2014-09, Revenue from Contracts with Customers including the subsequent
revisions (collectively referred to as Topic 606). This accounting standard was issued to
clarify the principles of recognizing revenue and to develop a common revenue standard
for U.S. GAAP and International Financial Reporting Standards (IFRS). The Council
adopted Topic 606 using the modified retrospective method. Implementation of the
standard did not have a material effect on HRDC’s methodology for the recognition of
revenue, nor required any adjustment of activity reported in a prior period.
ASU 2018-08, Not-for-Profit Entities (Topic 958) – Clarifying the Scope and the
Accounting Guidance for Contributions Received and Contributions Made. This update
provides guidance on (1) evaluating whether transactions should be accounted for as
contributions (nonreciprocal transactions) or as exchange (reciprocal) transactions subject
to other guidance and (2) determining whether a contribution in conditional. The ASU has
been applied retrospectively to all periods presented. Implementation of the standard has
changed the way HRDC accounts for Federal grants received. HRDC previously
accounted for Federal awards as exchange (reciprocal) transactions and revenue was
recognized as reimbursable expenses were incurred. HRDC now accounts for Federal
grants as conditional grant contributions. Revenue is recognized as the condition is met,
incurring the qualifying expense under Uniform Guidance. Consequently, revenue is
recognized at the same point under both accounting policies. Thus, implementation of the
standard required no adjustment of activity reported in the prior period.
ASU 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and
Measurement of Financial Assets and Financial Liabilities. The main objective of this
accounting standard was to enhance the reporting model for financial instruments and to
provide users of the financial statements with more decision-useful information. The
standard was implemented on a retrospective basis. Implementation of the standard had no
effect on HRDC’s existing policies, nor required any adjustment of activity reported in a
prior period.
ASU 2016-18, Statement of Cash Flows (Topic 230) – Restricted Cash. The update
addresses the classification and presentation of changes in restricted cash on the statement
of cash flows. The ASU has been applied retrospectively to all periods presented, which
had no effect on the total assets, liabilities or net assets previously stated.
87
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-18-
NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (CONTINUED)
New Accounting Pronouncements (Continued)
ASU 2018-03, Technical Corrections and Improvements to Financial Instruments –
Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and
Financial Liabilities. This update provides clarify for certain aspects for ASU 2016-01.
The standard was implemented on a retrospective basis. Implementation of the standard
had no effect on HRDC’s existing policies, nor required any adjustment of activity reported
in a prior period.
ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash
Receipts and Cash Payments. The objective of the update is to reduce the diversity in
practice over certain cash flow issues. HRDC adopted this update using a retrospective
transition method to each period presented. Accordingly, the information is presented as if
the accounting policy had been adopted in the prior year. HRDC has elected to report
distributions received from equity method investees using the cumulative earnings
approach where distributions received are considered returns on investment and classified
as cash inflows from operating activities.
ASU 2018-13, Disclosure Framework –Changes to the Disclosure Requirements for Fair
Value Measurement. The main objective of the update is to improve the effectiveness of
disclosures in the notes to the financial statements. HRDC adopted the ASU on a
retrospective basis to all periods presented, which had no effect on the total assets,
liabilities or net assets previously presented.
Estimates
The preparation of financial statements in conformity with GAAP requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those
estimates.
Cash and Cash Equivalents
Cash and cash equivalents include cash in banks and on hand, and highly liquid debt instruments
with an original maturity of three months or less. HRDC has restricted cash accounts related to
reserves and escrows for several of their properties. Such amounts are required to be held in
separate accounts and require the amounts to be expended for specific purposes, such as repairs
and maintenance of the properties.
HRDC participates in a Master Sweep Repurchase Agreement (Agreement) through a reputable
financial institution. Daily, the financial institution sells to HRDC a unified fractional interest in
the principal amount of government securities. The securities must be direct obligations of, or
guaranteed by, the United States, its agencies, or instrumentalities.
88
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-19-
NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (CONTINUED)
Cash and Cash Equivalents (Continued)
Market risks associated with this agreement are similar to market risks of any government security;
the securities have a current market value equal to or greater than the principal amount of the
transactions. The funds invested in the Agreement are not considered deposits and are not insured
by the Federal Deposit Insurance Corporation; however, the funds are collateralized by the
government securities purchased with those funds.
At June 30, 2020 and 2019, HRDC has no uninsured balances. All other accounts are either fully
insured by the Federal Deposit Insurance Corporation or collateralized. Although management
has expressed no intention to do so, HRDC may terminate the Agreement at any time.
Certificates of Deposit
HRDC had one certificate of deposit (CD) at June 30, 2019. The CD term was six months maturing
in July 2019,with an interest rate of 0.60%. The CD is stated at the principal balance.
Investments and Investment Income
Investments in marketable securities with readily determinable fair values and all investments in
debt securities are reported at their fair value in the consolidated statement of financial position
with the unrealized gains (losses) in the consolidated statement of activities. Gains and losses on
investments and other assets are reported as unrestricted net assets unless their use is restricted by
explicit donor stipulation.
Promises to Give and Other Receivables
Unconditional promises to give (pledges receivable) are recognized at fair value in the period
received. Unconditional promises to give that will be collected beyond one year are reported at
the present value of the anticipated cash flows. HRDC has elected under GAAP to subsequently
report pledges receivable at fair value by evaluating and adjusting the initial discount rate.
Management elected the fair value method to improve valuation of pledges received in current and
previous years. HRDC has discounted the pledge receivable based on the present value discount
for a multi-year pledge. In subsequent years, amortization of the discounts is included in
contributions in the statement of activities. Management has determined that an allowance for
uncollectible amounts to be $-0-at June 30, 2020 and 2019.
Conditional promises to give are recognized when the conditions on which they depend are
substantially met. At June 30, 2020 and 2019, there were no conditional promises to give.
HRDC has an additional $3,512,858 and $2,383,481 in unearned grant commitments as of
June 30, 2020 and 2019, respectively.
89
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-20-
NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (CONTINUED)
Inventories
Inventories include 14 manufactured housing units at June 30, 2020 and 2019. HRDC purchased
75 manufactured housing units in July and September 2016 and had sold 43 of these units and
transferred 18 of these units to property and equipment to be used for the Cottages at Menicucci
Square during the year ended June 30, 2019. These housing units are planned as affordable
housing units to be placed in a variety of developments in HRDC’s service area communities in
Gallatin and Park Counties. The total cost of the 14 unsold manufactured housing units is $494,323
and $486,282 at June 30, 2020 and 2019, respectively.
Inventories include 3 unsold condominium units which are carried at the lower of cost or net
realizable value amounting to $323,076 for the years ended June 30, 2020 and 2019.HRDC
purchased 23 units and constructed 60 units of an affordable housing development, West Edge
Condominiums, during fiscal years 2010-2014 under the Neighborhood Stabilization Program
(NSP). Through June 30, 2020 and 2019, HRDC had cumulatively sold 80 of the 83, condominium
units, at an average sale price of $115,000 and cost basis of $138,000. The remaining three units
will be sold upon the current occupants’ decision to vacate the property under the terms of the
original lease agreements assumed at the time of acquisition in 2010.
During the year ended June 30, 2019, 2 humble homes were constructed, for which 1 unit was sold
during the year. The remaining humble home carried at the lower of cost or net realizable value
amounting to $137,869 was sold during the year ended June 30, 2020.
Inventories include a condo that was purchased during the year ended June 30, 2019. The condo
is carried at the lower of cost or net realizable value amounting to $264,664. The condo was sold
during the year ending June 30, 2020.
During the year ended June 30, 2020, 12 affordable townhomes were completed, for which 9 units
were sold during the year. The remaining affordable townhomes are carried at the lower of cost
or net realizable value amounting to $941,330.
Supplies and food bank inventories contain repair parts used in the weatherization program ($1,214
and $4,113 on June 30, 2020 and 2019, respectively) and the food inventory at the Gallatin Valley
Food Bank, Big Sky Community Food Bank and Headwaters Area Food Bank ($320,613 and
$285,573 on June 30, 2020 and 2019, respectively).
All inventories are recorded at the lower of cost or net realizable value.
Property and Equipment
HRDC capitalizes equipment with a purchase price of at least $5,000 or lower amount if required
by grantors, and an expected life of at least three years. Property and equipment are carried at cost.
Depreciation is allocated between program support and supporting services.
90
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-21-
NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (CONTINUED)
Property and Equipment (Continued)
Depreciation is computed on a straight-line basis over the following estimated useful lives:
Furniture and Equipment 3 to 10 years
Vehicles 7 to 10 years
Land Improvements 20 years
Building and Improvements 20 to 30 years
Software 3 years
Depreciation expense for the years ended June 30, 2020 and 2019 was $994,635 and $909,952,
respectively.
Vacation/Paid Time Off and Sick Leave
HRDC charges the individual programs for vacation and paid time off (PTO) leave earned by
employees. These monies are deposited in the Vacation Leave Fund. When an employee uses
vacation benefits, the vacation time is charged against this fund. As of June 30, 2020 and 2019,
the Vacation Leave/PTO Fund had a liability balance of $251,953 and $162,157, respectively.
HRDC pays terminating employees one quarter of the value of their unused sick leave.On
June 30, 2020 and 2019, the liability for one quarter unused sick leave was $19,170 and $19,998
including related payroll taxes. The other three quarters of sick leave expenses are recorded when
paid.
Classification of Net Assets
The Organization reports information regarding its financial position and activities according to
two classes of net assets, as follows:
Net assets without donor restrictions consist of investments and amounts that are available for
use in carrying out the mission of HRDC, and include those expendable resources that have
been designated by the Board of Directors for special use by the HRDC.
Net assets with donor restrictions represent those amounts that are subject to donor or certain
grantor imposed stipulations. Some donor or grantor restrictions are temporary in nature such
as those that will be met by passage of time or other events specified by the donor or grantor.
Other donor imposed restrictions are perpetual in nature, where the donor stipulates that
resources be maintained in perpetuity. Donor-imposed restrictions are released when a
restriction expires, that is, when the stipulated time has elapsed, when the stipulated purpose
for which the resource was restricted has been fulfilled or both.
91
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-22-
NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (CONTINUED)
Classification of Net Assets (Continued)
A summary of net assets restricted for purpose or time at June 30 is as follows:
2020 2019
Bridger View Redevelopment - land 1,600,000$ 1,600,000$
Griffin Site Development 1,411,626 597,920
Galavan Transportation operations 1,057,568 1,043,780
Big Sky Community Food Bank 250,848 256,074
Road to Home homeownership center 213,087 187,635
Bridger View Redevelopment - 341,952
Healthy Kids Pack Food program 63,871 53,871
LISC Citi Bridges 45,716 -
Title 3 Home Care 37,431 27,039
Partnership for Permanent Supportive Housing 32,662 45,052
Sunset Park Hope Relocation 21,920 -
Fork and Spoon 10,568 7,213
School Food Pantry 5,045 5,044
National Council on Aging: SNAP 2,636 14,198
Big Sky Community Land Trust - 183,539
Livingston Warming Center - 11,000
GVFB Story Mill Learning Garden - 8,000
Total purpose or time restricted 4,752,978$ 4,382,317$
A summary of net assets perpetual in nature at June 30 is as follows:
2020 2019
Warming Center 76,302$ 76,302$
Gallatin Valley Food Bank 76,301 76,301
Greatest Needs of HRDC 11,209 2,000
Total perpetually restricted (endowment)163,812$ 154,603$
Contributed Support
HRDC recognizes all unconditional gifts and promises to give in the period notified. Contributed
support is reported as net assets with or without donor restrictions depending upon the existence
of donor stipulations. Purpose or time restricted contributions whose restrictions have been
fulfilled in the current year are reported as net assets without donor restriction.
92
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-23-
NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (CONTINUED)
Revenue Recognition
Contract revenues are recognized as performance obligations are met on the contract based on
input and output methods, dependent on the individual contract. This may include the delivery of
goods or services, as costs are incurred to deliver services, or upon completion of events. Contract
revenue included in the financial statements at June 30, 2020 and 2019 are recognized monthly
over the contract period. This revenue includes property management income and public
transportation contracted services.
Contributed service revenue results when donated services create or enhance non-financial assets
or when they require specialized skills provided by people possessing those skills that would
typically be purchased if not provided by donation. Contributed goods are valued at their estimated
fair value at the date of contribution. Professional services donated to HRDC that are included in
the consolidated financial statements as of June 30, 2020 and 2019 total $105,972 and $121,492,
respectively.
Additional non-cash donations of clothing, volunteer time, and miscellaneous items have also been
contributed to HRDC that have not been included in these consolidated financial statements
because they do not meet the requirements for recognition or are considered immaterial for
inclusion in the financial statements.
Advertising
HRDC expenses advertising costs as incurred. Total advertising and outreach costs were $105,972
and $143,870 for the years ended June 30, 2020 and 2019, respectively.
Income Taxes
HRDC is exempt from income taxes under §501(c)(3) of the Internal Revenue Code. Accordingly,
the increase in net assets is generally not subject to taxation. No provision for income tax has been
recorded in these financial statements because the HRDC believes it had no income unrelated to
its tax-exempt purpose in 2020 or 2019.
Reclassifications
Certain reclassifications have been made to the June 30, 2019 financial statements to conform to
the June 30, 2020 presentation. Such reclassifications had no effect on previously reported
amounts.
93
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-24-
NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (CONTINUED)
Description of the HRDCs’ Program Activities and Expense Classification
Separate accounts are maintained for each fund; however, in the accompanying consolidated
financial statements, funds that have similar characteristics have been combined into activity
groups. The primary activity groups and their related purposes are summarized as follows:
Energy Activities
HRDC’s Energy Initiative combines emergency assistance, heat bill supplements, and home
energy savings measures to offset heating costs for limited income households.
Food & Nutrition Activities
HRDC’s Nutrition Initiatives work to improve food security across the Gallatin Valley.
Through the Gallatin Valley, Headwaters Area, and Big Sky Community Food Banks,
emergency food assistance is provided in the form of emergency food boxes. Additionally, the
Fork & Spoon Homestyle Kitchen provides a ‘pay what you can’ model for evening dinner
service six nights a week, the KidsPack Program provides supplemental weekend food to
children experiencing hunger, the Summer Lunch Program provides free lunchtime meals to
children during the summer months, and the Senior Grocery Program provides supplemental
food to low income seniors.
Senior Programs Activities
HRDC’s Senior Empowerment Initiative addresses quality of life and independence in the
home for many area seniors. With door to door transportation to medical and other
appointments, meaningful volunteer opportunities, supplemental food, and in-home health
care, HRDC works to provide each and every senior with wrap-around services that enable
them to maintain independence and be engaged with the community.
Community Development Activities
HRDC’s Community Development Initiative provides innovative and creative solutions to
identified community needs. The goal is to build and sustain healthy communities through the
construction of housing and community facilities and the development of community programs
that educate and support families and individuals.
Economic Development Activities
HRDC’s Economic Development Initiatives work to provide free tax filing assistance, job
readiness training and placement for the area’s at risk youth populations.
Housing Activities
HRDC’s Housing initiative works across all levels of housing security, from homelessness to
homeownership. HRDC’s Housing programs work to ensure that every member of the
community can afford to have and preserve a place to call home, whether it is in the form of
emergency shelter, transitional housing, affordable rentals, rental subsidies, down payment
assistance, or home repairs.
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (CONTINUED)
Description of the HRDCs’ Program Activities and Expense Classification (Continued)
Early Childhood Education Activities
HRDC’s Early Childhood Care and Education Initiative provides for the healthy development
of children and strengthening families through education, health, nutrition, mental health, and
disability services.
Transportation Activities
HRDC’s Public Transportation Initiative, Streamline, provides fare free public transit serving
the communities of Belgrade, Bozeman, and Livingston. HRDC’s Para Transit Initiative,
Galavan, serves the senior and disabled residents with door to door transportation to medical
and other appointments.
Administrative Activities
Consists of funds that are used for administering HRDC.
Fundraising Activities
These activities provide low-cost supplies and services for special events and activities
designed to create public awareness and support for community based activities operated by
HRDC.
Cost Allocation
HRDC allocates costs that can be identified specifically with a particular final cost objective
directly to the individual program benefiting. Joint costs are allocated directly to individual
programs using a base most appropriate to the particular cost being prorated. HRDC utilizes
following bases for allocated costs:
Occupancy costs square footage*
Telephone number of telephones*
Copies, print, postage actual usage
Agency wide audit, fiscal office number of accounting transactions**
Common supplies, general number of FTEs**
liability insurance, human
resources office, receptionist,
executive, computer network
* For staffing in multiple HRDC programs, costs are further allocated in a second tier based on
hours work by program.
** Time which is easily and specifically identifiable to a particular program may be alternatively
charged as a Specific Direct Cost via a Time Sheet. In no case is a cost charged both as a
specific direct cost and as an allocated cost.
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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 2.LIQUIDITY AND AVAILABILITY
Financial assets available for general expenditure include only those without donor restrictions,
excluding board designated net assets or other restrictions limiting their use within one year of the
statement of financial position date. General expenditures include those listed with the
management and general classification of the statement of activities.
The following financial assets are expected to be available to support HRDC in the years ending
June 30, 2021 and 2020:
2020 2019
Cash and cash equivalents 2,853,933$ 2,422,500$
Escrow and building reserve 1,897,627 552,285
Certificates of deposit - 155,673
Receivables 6,113,443 2,217,832
Prepaid expenses 200,476 57,298
Investments 1,204,145 1,173,750
Inventories 1,586,233 1,015,295
Other asset - housing units 494,323 486,282
Deferred loans receivable, net 2,991,791 2,720,374
Construction in progress 8,833,410 5,952,897
Property and equipment, net 23,259,697 17,977,855
Total assets 49,435,078 34,732,041
Escrow and building reserve (1,897,627) (552,285)
Receivables (grantors)(2,045,186) (920,989)
Receivables (pledges)(2,897,321) (585,720)
Prepaid expenses (200,476) (57,298)
Inventories (1,586,233) (1,015,295)
Other asset - manufactured homes (494,323) (486,282)
Deferred loans receivable, net (2,991,791) (2,720,374)
Construction in progress (8,833,410) (5,952,897)
Property and equipment, net (23,259,697) (17,977,855)
Financial assets 5,229,014 4,463,046
Board designated (5,542) (5,542)
Donor restricted net assets*(3,316,790) (2,936,920)
Cash committed to HRDC projects (799,570) (1,030,576)
Financial assets available within 1 year 1,107,112$ 490,008$
*Amount excludes land recorded at $1,600,000 that is donor restricted
and removed from property and equipment, net, above.
96
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 2.LIQUIDITY AND AVAILABILITY (CONTINUED)
As part of HRDC’s liquidity management plan, HRDC has a policy to structure its financial assets
to be available as general expenditures, liabilities, and/or obligations as they become due.
Escrows and building reserves and grants receivable are excluded from financial assets available
for general as they are generally restricted for specific grant purposes. During the course of the
year, HRDC has numerous capital projects in process, in which cash committed has been excluded
from financial assets. Schedules of unrestricted corporate funds are included on pages 68 and 69
in the supplemental information.
NOTE 3.RECEIVABLES
Grants Receivable represents the balance of grant funds earned but not yet received in cash. Most
grants allow monthly draw-downs of cash which provide operating capital for program operation.
Accounts Receivable represent amounts owing to HRDC from program service contracts stated at
unpaid balances. Contracts call for a fixed fee for service and are primarily comprised of property
management and other service contracts. Delinquent accounts are reviewed on an annual basis,
when it is decided whether to write off an account. These amounts are shown net of a provision
for bad debts of $21,435 and $39,745 as of June 30, 2020 and 2019, respectively.
Pledges Receivable represents an unconditional promise to give by a donor. Pledges receivable
consist of the following:
2020 2019
Receivable in one year or less 1,447,442$ 300,000$
Receivable in one to five years 1,559,379 300,000
3,006,821 600,000
Less discount (109,500) (14,280)
Net unconditional promises to give 2,897,321$ 585,720$
The rates used for the pledge discounts range from .7835% -.9524%.
Deferred Loans Receivable represents amounts advanced by BSV Rural Partners, LLC to West
Jefferson Partners, LLLP for the rehabilitation of the Big Sky Villas Apartments, down payment
assistance loans through the HRDC Homeownership Center, and second mortgage loans through
the Neighborhood Stabilization Program.
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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 3.RECEIVABLES (CONTINUED)
Deferred Loans Receivable (Continued)
The following table presents deferred loans receivable from related parties at June 30, 2020 and
2019:
BSV Rural Partners, LLC HOME Loan 832,000$
Date of loan December 14, 2016
Maturity date December 14, 2046
Interest rate 1.00%
Terms
Collateral Secured by revenues of West Jefferson Partners, LLLP
Loan deferred until available cash flow after all other debts and
HRDC’s Homeownership Center provides financial assistance to first-time homebuyers in the
form of a no-interest, deferred payment, equity-share mortgage loan to help the household
complete down payment needs or fill the gap between the total purchase price and the maximum
loan amount offered by the lender. Repayments of the loans are required upon satisfaction of the
primary mortgage loan, refinance, or sale of the home and property. HRDC shares in the equity of
the home and the total amount due to HRDC upon repayment conditions is based upon the
appraised value of the home.
As of June 30, 2020, HRDC had thirty-one outstanding down payment assistance loans totaling
$506,328, offset by a provision for loan losses of $105,699.As of June 30, 2019, HRDC had thirty-
four outstanding down payment assistance loans totaling $554,490, offset by a provision for loan
losses of $91,648. As of June 30, 2020 and 2019, HRDC had forty-one and forty-five small
housing assistance loans to clients totaling $22,494 and $24,523, respectively.
HRDC West Edge Condominiums development provided financial assistance through the
Neighborhood Stabilization Program (NSP) to acquire twenty-three condominiums in 2010 and
construct sixty additional affordable condominium units through 2014. HRDC sold the
condominiums to income-eligible buyers with a maximum of 50% of the mortgage amount being
financed through NSP funds in the form of no-interest, deferred payment, second mortgage loans
to help fill the gap between the total purchase price and the maximum loan amount offered by the
primary lender. Repayment of the second mortgage is required upon the sale of the residence, cash-
out refinance, full payment of the first mortgage, or if the condominium is no longer used as the
primary residence. Upon repayment, an appreciation share formula is applied in lieu of interest to
determine the amount of repayment. As of June 30, 2020, there were forty-one second mortgage
loans outstanding in the amount of $1,282,918, offset by a provision for loan losses of $77,000.
As of June 30, 2019, there were forty-one second mortgage loans outstanding in the amount of
$1,468,009, offset by a provision for loan losses of $67,000.The provision for loan losses is based
on approximately six percent of the amount loaned in the final phase of the program.
98
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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 3.RECEIVABLES (CONTINUED)
Deferred Loans Receivable (Continued)
HRDC Willow Springs Townhomes development in Bozeman is an initiative to increase
homeownership among low to moderate income households. When completed, the development
project will consist of 24 townhome units. Land and infrastructure for the Willow Springs
townhomes was partially funded with program revenue from a previous federal Neighborhood
Stabilization (NSP) program grant, to be maintained permanently affordable via a Community
Land Trust. Construction of the townhomes is being funded through conventional bank
construction loan financing, as well as grant assistance from the City of Bozeman. Funding from
NSP and the City of Bozeman requires that eligible buyer households earn no more than 120% of
the Area Median Income, have no more than $70,000 in total family assets, contribute $1,500
towards the purchase, and complete structured homeownership education. Upon resale of a
townhome, the owner’s equity share is limited to a maximum of 2% per year of ownership, to
maintain permanent affordability of the townhomes for future eligible buyers. As of June 30,
2020, twelve townhome units had been completed and nine townhome sales had been closed.
Seven of these townhome buyers received down payment assistance loans from HRDC ranging
from $10,000 to $15,000 each, with deferred payment terms. Repayment of these loans is deferred
until the townhome is sold or refinanced. As of June 30, 2020, there were seven loans outstanding
in the total amount of $75,000.
HRDC Meadowview Condominiums development in Big Sky is an initiative to increase
homeownership among low to moderate income households participating in the local Big Sky
workforce. When completed, the development project will consist of 52 condominium units. Land
and infrastructure for the Big Sky Meadowview condominiums was partially funded through grant
assistance from the Big Sky Resort Area District, to be maintained permanently affordable via a
Community Land Trust. Construction of the condominiums is being funded through conventional
bank construction loan financing. Upon resale of a condominium, the owner’s equity share is
limited, to maintain permanent affordability of the condominiums for future eligible buyers in Big
Sky. As of June 30, 2020, eighteen condominium units had been completed and sold to eligible
homebuyers participating in the local Big Sky workforce. Ten of these condominium buyers
received down payment assistance loans from HRDC ranging from $30,000 to $55,000 each, with
deferred payment terms. Repayment of these loans is deferred until the condominium is sold or
refinanced. As of June 30, 2020, there were ten loans outstanding in the total amount of $455,750.
Due to inherent uncertainties in the estimate of a provision for loan losses, it is reasonably possible
this estimate could change in the near term.
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-30-
NOTE 3.RECEIVABLES (CONTINUED)
Deferred Loans Receivable (Continued)
A summary of loans receivable and their related allowances at June 30, 2020 and 2019, is as
follows:
Allowance for Allowance for
Loan Doubtful Loan Doubtful
Receivable Accounts Receivable Accounts
2020 2020 2019 2019
Affordable Housing
Road to Home down-payment assistance 506,328$ 105,699$ 554,490$ 91,648$
West Edge condo loans 1,282,918 77,000 1,468,009 67,000
Rental housing assistance loans 22,494 - 24,523 -
Big Sky Meadowview condo loans 455,750 - - -
Willow Spring condo loans 75,000 - - -
Intercompany Loans
Sherwood Inn Apartments 442,801 - 483,160 -
West Babcock Apartments 167,138 - 172,391 -
Miles LP 815,649 - 821,118 -
Related Party Commercial
West Jefferson Partners, LLLP 832,000 - 832,000 -
Total 4,600,078 182,699$ 4,355,691 158,648$
Intercompany elimination (1,425,588) (1,476,669)
Less: allowance (182,699) (158,648)
Deferred loans receivable, net 2,991,791$ 2,720,374$
An analysis of credit exposure by internally assigned grade at June 30, 2020 and 2019, is as
follows:
2020 2019 2020 2019
Pass - performing loans 2,342,490$ 2,047,022$ 832,000$ 832,000$
Pass with collateral deficiencies - - - -
Non-performing, collateralized - - - -
Non-performing, collateral deficiencies - - - -
Total 2,342,490$ 2,047,022$ 832,000$ 832,000$
Residential Commercial
Related Party
An analysis of past due financing receivables as of June 30, 2020 and 2019, is as follows:
2020 2019 2020 2019
30 - 59 days past due -$ -$ -$ -$
60 - 89 days past due - - - -
Greater than 90 days past due - - - -
Total past due - - - -
Current financing receivables 2,342,490 2,047,022 832,000 832,000
Total financing receivables 2,342,490$ 2,047,022$ 832,000$ 832,000$
Related Party
Residential Commercial
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 3.RECEIVABLES (CONTINUED)
HRDC recognizes interest income on loans receivable on the accrual basis. Loan fees and costs
are recognized as income in the period the fees or costs are earned. Loans receivable accrue interest
under the applicable loan document terms until the loan is deemed uncollectible. Loans are
considered delinquent after 30 days of non-payment from the original due date or deferred due
date. Loans are considered impaired when collection of the full amount of the loan is unlikely
based on various factors discussed below.
HRDC uses multiple bases to estimate the allowance for credit losses including historical losses
of the loan program, existing economic conditions related to the industry in which the loan
recipient operates, collateral of the loan recipient, loan payment history and actual or likely events
which have occurred or will occur. The risk characteristics of the individual loan programs are
similar in nature. HRDC operates loan programs for recipients who cannot generally obtain
conventional financing under the requirements and restrictions placed on them by federal and state
loan funding sources. Therefore, due to the nature of the loan programs operated, HRDC’s loan
portfolio is generally of inherently higher risk than typical conventional financing loans; however
the loans are collateralized by the property.
HRDC’s loans receivable are considered deferred loans, therefore no loans are considered past due
as of June 30, 2020 and 2019, and all amounts are considered current under the terms of the loans.
Impaired loans are valued at the estimated value of the remaining recoverable assets after
consideration of collateral and guarantees. An allowance for bad debt is recorded against these
impaired loans for the difference between the balance of the loan and estimated recovery value.
As of June 30, 2020 and 2019, HRDC did not have any impaired loans.
NOTE 4.INVESTMENTS
Investments carried at fair value, as of June 30, 2020, are as follows:
Amortized
Cost
Fair
Value
Net
Unrealized
Gain (Loss)
Cash held for investment $ 20,318 $ 20,318 $ -
Equity securities:
Mutual funds 700,738 747,145 46,407
Exchange traded funds 440,782 436,682 (4,100)
Total investments 1,161,838$ 1,204,145$ 42,307$
2020
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-32-
NOTE 4.INVESTMENTS (CONTINUED)
Investments carried at fair value, as of June 30, 2019, are as follows:
Amortized
Cost
Fair
Value
Net
Unrealized
Gain
Cash held for investment $ 9,483 $ 9,483 $ -
Certificates of deposit 155,673 155,673 -
Mutual funds 1,122,562 1,164,267 41,705
Total investments 1,287,718$ 1,329,423$ 41,705$
2019
The following summarizes investment return and its classifications on the statement of activities:
2020 2019
Interest, dividends and capital gains (losses)(1,588)$ 30,206$
Loan and other interest income 60,388 97,900
Realized losses (7,479) (1,382)
Unrealized (losses) gains (1,347) 197
Net realized/unrealized loss on investments (8,826) (1,185)
Investment fees (11,006) (10,051)
Total investment income 38,968$ 116,870$
A significant portion of HRDC’s investments are subject to the risk of value fluctuation that is
inherent in the market. As such, the value of HRDC’s assets may change frequently. To help
manage this risk, HRDC utilizes professional investment management firms to oversee the HRDC
portfolio and monitor its performance. Total investment fees paid to the investment managers were
$11,006 and $10,051 for the years ended June 30, 2020 and 2019, respectively.
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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-33-
NOTE 5.FAIR VALUE MEASUREMENTS
The Organization has determined the fair value of its investments through the application of
accounting standards for Fair Value Measurements. This standard establishes a fair value
hierarchy, which prioritizes the valuation into three broad levels:
Level 1:Quoted prices in active markets for identical assets or liabilities
Level 2:Observable inputs other than Level 1 prices, such as quoted prices for similar assets
or liabilities; quoted prices in markets that are not active, or other inputs that are
observable or can be corroborated by observable market data for substantially the
full term of the assets or liabilities
Level 3:Unobservable inputs that are supported by little or no market activity and that are
significant to the fair value of the assets or liabilities
Following is a description of the valuation methodologies used for assets measured at fair value.
There have been no changes in methodologies used at June 30, 2020 and 2019.
Cash Held for Investment: valued at the balance held in this account.
Certificates of Deposit: valued at the closing price reported in the active market in which the
instrument is traded.
Equity Securities: valued at the closing price reported on the active market on which the
individual securities are traded.
Pledges Receivable: valued at fair value based on the net present value of expected future cash
flows discount rate for a multi-year pledge.
Charitable Gift Annuities: valued at fair value based on the present value of the future
payments over the beneficiaries’ estimated remaining lives using the original discount rates at
the date of the gift and applicable mortality tables.
Investment assets are classified in their entirety based upon the lowest level of input that is
significant at the fair value measurement.
The following tables present by level, within the fair value hierarchy, HRDCs’investment assets
at fair value, as of June 30, 2020.
Fair
Value Level 1 Level 2 Level 3 Total
Cash held for investment $ 20,318 $ 20,318 $ - $ - $ 20,318
Equity securities:
Mutual funds 747,145 747,145 - - 747,145
Exchange traded funds 436,682 436,682 - - 436,682
Total investments at fair value 1,204,145 1,204,145 - - 1,204,145
Pledges receivable 2,897,321 - - 2,897,321 2,897,321
Total assets at fair value 4,101,466$ 1,204,145$ -$ 2,897,321$ 4,101,466$
June 30, 2020
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-34-
NOTE 5.FAIR VALUE MEASUREMENTS (CONTINUED)
The following table sets forth by level, within the fair value hierarchy, HRDC’s liabilities measure
at fair value on a reoccurring basis as of June 30, 2020:
Fair
Value Level 1 Level 2 Level 3 Total
Charitable gift annuity obligations 12,176$ -$ -$ 12,176$ 12,176$
The following tables present by level, within the fair value hierarchy, HRDCs’investment assets
at fair value, as of June 30, 2019.
Fair
Value Level 1 Level 2 Level 3 Total
Cash held for investment $ 9,483 $ 9,483 $ - $ - $ 9,483
Certificates of deposit 155,673 155,673 - - 155,673
Equity securities:
Mutual funds 1,164,267 1,164,267 - - 1,164,267
Total investments at fair value 1,329,423 1,329,423 - - 1,329,423
Pledges receivable 585,720 - - 585,720 585,720
Total assets at fair value 1,915,143$ 1,329,423$ -$ 585,720$ 1,915,143$
June 30, 2019
The following table sets forth by level, within the fair value hierarchy, HRDC’s liabilities measure
at fair value on a reoccurring basis as of June 30, 2019:
Fair
Value Level 1 Level 2 Level 3 Total
Charitable gift annuity obligations 11,204$ -$ -$ 11,204$ 11,204$
Changes in level 3 assets and liabilities for the years ended June 30, 2020 and 2019, are as follows:
Pledges Charitable
receivable gift annuities
Balance, July 1, 2018 $ - $ 3,882
Additions 900,000 7,322
Payments (300,000) -
Changes in discount (14,280) -
Balance, June 30, 2019 585,720 11,204
Additions 2,728,050 972
Payments (321,230) -
Changes in discount (95,219) -
Balance, June 30, 2020 2,897,321$ 12,176$
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-35-
NOTE 6.PROPERTY AND EQUIPMENT
Equipment purchased with grant funds is subject to rights of rescission of the grantors. Equipment
purchased with grant monies is limited to use by the grant program that purchases the equipment.
Should the program terminate, grantors may invoke claim to that equipment purchased through
the grant agreement terms.
Property and equipment consisted of the following at June 30,2020 and 2019:
2020 2019
Furniture and equipment 777,332$ 777,332$
Vehicles 4,789,454 4,789,454
Land and improvements 11,248,596 8,717,952
Buildings 17,527,638 13,781,808
Less accumulated depreciation (11,083,323) (10,088,691)
Total land, buildings, equipment and vehicles 23,259,697 17,977,855
Software 139,440 139,440
Less accumulated depreciation (139,440) (139,440)
Total software - -
Construction in progress 8,833,410 5,952,897
Total property and equipment 32,093,107$ 23,930,752$
Presented on the statement of financial position as:
Construction in progress 7,524,701$ 4,875,658$
Construction in progress, federal contraints 1,308,709 1,077,239
Property and equipment, net, federal constraints 8,929,031 9,644,261
Property and equipment, net 14,330,666 8,333,594
Total 32,093,107$ 23,930,752$
NOTE 7.UNEARNED REVENUE
Unearned revenue consists of cash received from grantors that was not earned as of June 30, 2020
and 2019. The activity in the unearned revenue account is as follows:
2020 2019
Unearned revenue, beginning of year 2,830,925$ 1,324,837$
Grant awards received 6,660,397 7,708,799
Grant expenditures (6,440,597) (6,202,711)
Gross unearned revenue, end of year 3,050,725 2,830,925
Less amount not received in cash (3,003,008) (2,825,897)
Net unearned revenue 47,717$ 5,028$
105
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-36-
NOTE 8.NOTES PAYABLE
HRDC’s notes payable at June 30, 2020 and 2019 are as follows:
Original Loan 2020 Balance 2019 Balance
Amount Outstanding Outstanding
Big Sky Western Bank 660,578$ 361,339$ 372,723$
Original loan date November 18, 1996
Refinanced April 29, 2010
Modified May 30, 2013
Maturity date May 5, 2040
Monthly payment 2,233$
Interest rate 4.21%
Terms Resets every 7 years to 3.00% above the Federal Home Loan Bank Bullet
Rate (1.21% at June 30, 2020 and 2019).
Collateral First lien on the West Babcock Apartments and guaranteed by HRDC.
City of Bozeman Community Affordable Housing 150,000$ 32,916$ 37,916$
Loan date January 1, 1997
Maturity date January 1, 2027
Monthly payment 417$
Interest rate 0.00%
Collateral Second lien on the West Babcock Apartments.
U.S. Department of Agriculture - Rural Development 116,415$ 81,744$ 84,340$
Loan date October 6, 1999
Maturity date October 3, 2039
Monthly payment 543$
Interest rate 4.75%
Collateral Revenue from the Livingston Child Care Center.
U.S. Department of Agriculture - Rural Development 30,000$ 21,043$ 21,686$
Loan date October 6, 1999
Maturity date October 6, 2039
Monthly payment 140$
Interest rate 4.75%
Collateral Revenue from the Livingston Child Care Center.
U.S. Department of Agriculture - Rural Development 450,000$ 338,802$ 347,618$
Loan date February 1, 2002
Maturity date February 1, 2042
Monthly payment 2,097$
Interest rate 4.75%
Collateral HRDC Central Office building and land.
106
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-37-
NOTE 8.NOTES PAYABLE (CONTINUED)
Original Loan 2020 Balance 2019 Balance
Amount Outstanding Outstanding
First Interstate Bank 152,800$ 58,653$ 65,938$
Original loan date December 28, 1999
Refinanced June 19, 2003
Maturity date May 1, 2028
Monthly payment 893$
Interest rate 3.75%
Terms Resets every 5 years to .50% above the Wall Street Journal Prime Rate
(3.25% and 5.50% at June 30, 2020 and 2019, respectively)
Collateral First lien on the Gallatin Valley Food Bank building and land.
Stockman Bank of Montana 252,287$ 188,365$ 198,628$
Loan date April 17, 2013
Maturity date May 17, 2033
Monthly payment 1,633$
Interest rate 4.80%
Terms Resets every 10 years to 4.00% above the 5-year U.S. Treasury Constant
Maturity Index (.29% and 1.79% at June 30, 2020 and 2019, respectively)
Collateral First lien on the HRDC Annex building
Big Sky Western Bank 275,000$ 138,081$ 144,583$
Loan date May 22, 2014
Maturity date May 20, 2034
Monthly payment 1,709$
Interest rate 4.29%
Terms Resets every 5 years to 3.00% above the Federal Home Loan Bank Bullet
Rate (1.21% at June 30, 2020 and 2019, respectively)
with a floor of 4.29%
Collateral First lien on the Fork & Spoon Homestyle Kitchen building, land, and all equipment,
furniture, and fixtures.
U.S. Department of Housing and Urban Development 438,100$ 438,100$ 438,100$
Loan date September 30, 2006
Maturity date January 1, 2037
Monthly payment
Interest rate 0.00%
Collateral Summit Apartments.
The loan terms call for no payments with the loan balance forgiven at maturity
if all compliance requirements are met. If default occurs, interest is 7% and the
loan is due and payable without notice.
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 8.NOTES PAYABLE (CONTINUED)
Original Loan 2020 Balance 2019 Balance
Amount Outstanding Outstanding
Community First Fund of Montana 92,500$ 83,487$ 85,511$
Loan date August 24, 2015
Maturity date September 1, 2045
Monthly payment 415$
Interest rate 3.50%
Collateral First lien on the Youth Transitional Home building.
Big Sky Western Bank 540,000$ 507,559$ 524,909$
Loan date July 14, 2017
Maturity date July 14, 2038
Monthly payment 3,499$
Interest rate 4.78%
Terms Resets every 5 years to 2.50% above the Federal Home Loan Bank
5-year long-term fixed rate (.78% and 2.16% at June 30, 2020 and 2019,
respectively) with a minimum rate of 4.78%
Collateral First lien on the Belgrade Child Care Center building and land
Big Sky Western Bank 1,342,500$ 1,265,237$ 1,312,803$
Loan date October 23, 2017
Maturity date October 23, 2037
Monthly payment 8,978$
Interest rate 4.60%
Terms Resets every 5 years to 2.50% above the Federal Home Loan Bank
5-year long-term fixed rate (.78% and 2.16% at June 30, 2020 and 2019,
respectively) with a minimum rate of 4.60%
Collateral First lien on the Cottages at Menicucci Square buildings and land
First Security Bank 4,971,317$ 699,607$ 3,914,321$
Loan date December 20, 2018
Modified August 21, 2020
Maturity date June 18, 2040
Interest rate 5.25%
Terms Note is a construction loan with multiple draws, up to a maxmium of $5,239,537.
Due in monthly installments beginning September 18, 2021 of $4,881.
Collateral Deed of trust on 18 condominiums and land for the Meadowview Development
in Big Sky, MT.
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 8.NOTES PAYABLE (CONTINUED)
Original Loan 2020 Balance 2019 Balance
Amount Outstanding Outstanding
First Security Bank 2,656,362$ 2,656,362$ -$
Loan date September 23, 2019
Modified August 21, 2020
Maturity date March 23, 2041
Interest rate 5.00%
Terms Note is a construction loan with multiple draws, up to a maxmium of $6,221,027.
Due in monthly installments beginning September 23, 2021 of $42,660.
Collateral Deed of trust on 52 condominiums and land for the Meadowview Development
in Big Sky, MT.
First Security Bank 1,125,000$ 1,125,000$ 1,125,000$
Loan date July 6, 2018
Maturity date July 6, 2020
Monthly payment 4,922$
Interest rate 5.25%
Terms Principal due upon maturity. Monthly interest payments beginning August 6, 2018 until maturity.
Collateral Deed of trust dated July 6, 2018, on to a trustee in favor of Lender on 5.73 acres of land
located in Bozeman, MT.
Private Loan 890,100$ 890,100$ 375,000$
Loan date October 2, 2018
Maturity date October 2, 2022
Monthly payment 1,484$
Interest rate 2.00%
Terms Note agrees to loan up to $1,000,000. Principal due upon maturity. Monthly interest only payment.
Collateral Deed of trust to a trustee in favor of Lender on real property located in Gallatin County, MT.
US Department of Housing and Urban 388,532$ 293,050$ 316,011$
Development, Mortgage Restructuring Loan
Loan date May 12, 1999
Maturity date July 1, 2029
Interest rate 1.00%
Terms Payments dependent on remaining cash from operations
Collateral Secured by second lien on Miles Building Apartments
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 8.NOTES PAYABLE (CONTINUED)
Original Loan 2020 Balance 2019 Balance
Amount Outstanding Outstanding
Montana Board of Housing 550,000$ 274,661$ 297,018$
Loan date May 6, 1999
Maturity date June 1, 2029
Monthly payment 3,298$
Interest rate 6.00%
Collateral Secured by first lien on Miles Building Apartments
Local Initiatives Support Corporation 20,000$ -$ 20,000$
Original loan date October 1, 2018
Maturity date September 30, 2019
Interest rate 0.00%
Terms Principal due upon maturity
Collateral Secured by Housing First Village Recoverable Grant
First Security Bank 3,111,200$ 1,892,640$ -$
Loan date May 28, 2019
Maturity date November 28, 2020
Interest rate 5.34%
Terms Note is a construction loan up to a maxium of $3,111,200. Principal and accrued
interest due upon maturity
Collateral Secured by Willow Springs property
First Security Bank 2,498,492$ 6,433$ -$
Loan date May 14, 2020
Maturity date November 14, 2021
Interest rate 4.59%
Terms Note is a construction loan up to a maxium of $2,498,492. Principal and accrued
interest due upon maturity
Collateral Secured by Willow Springs property
First Security Bank 423,750$ 416,527$ -$
Loan date August 23, 2019
Maturity date August 23, 2044
Monthly payment 2,477$
Interest rate 5.00%
Terms Resets every 5 years to 2.75% above the Federal Home Loan Bank
5-year long-term fixed rate (currently at 0.78%) with a minimum rate of 5.00%
Collateral Deed of trust dated August 23, 2019 on property located at 214 & 216 N. 15th Ave
located in Bozeman, MT.
First Security Bank 407,000$ 407,000$ -$
Loan date April 16, 2020
Maturity date April 16, 2022
Interest rate 1.00%
Terms Due in monthly installments beginning September 16, 2021 of $22,904; Loan is a
payroll protection program (PPP) loan, subject to forgiveness upon meeting certain
criteria.
Collateral Loan is unsecured
110
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 8.NOTES PAYABLE (CONTINUED)
Original Loan 2020 Balance 2019 Balance
Amount Outstanding Outstanding
First Security Bank 585,000$ 585,000$ -$
Loan date June 26, 2020
Maturity date June 26, 2022
Interest rate 4.59%
Terms Principal and accrued interest due upon maturity
American Bank 751,195$ 751,195$ -$
Loan date December 30, 2019
Maturity date December 31, 2020
Interest rate 4.75%
Terms Note is a construction loan up to a maxium of $950,000. Principal and accrued
interest due upon maturity
Collateral Secured by Livingston Housing Development property
Private Loan 1,471,512$ 1,471,512$ -$
Loan date August 30, 2019
Maturity date August 30, 3022
Interest rate 2.00%
Terms Monthly interest only payments. Principal and accrued interest due upon maturity
Private Loan 3,000,000$ 3,000,000$ -$
Loan date August 31, 2019
Maturity date August 31, 2024
Interest rate 6.00%
Terms Monthly interest only payments. Principal and accrued interest due upon maturity
Total notes payable 17,984,413$ 9,682,105$
Annual maturities for the fiscal years ending June 30 are as follows:
2021 7,282,989$
2022 1,164,365
2023 2,535,686
2024 182,617
2025 3,190,978
Thereafter 3,627,778
17,984,413$
On April 16, 2020, HRDC received loan proceeds in the amount of $407,000 under the Paycheck
Protection Program (PPP). The PPP, established as part of the Coronavirus Aid, Relief and
Economic Security Act (CARES Act), provides for loans to qualifying organizations for amounts
up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and
accrued interest are forgivable as long as the borrower uses the loan proceeds for eligible purposes,
including payroll, benefits, rent and utilities, and maintains its payroll levels.
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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 8.NOTES PAYABLE (CONTINUED)
The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces
salaries during the covered period. The unforgiven portion of the PPP loan is payable over two
years at an interest rate of 1%, with a deferral of payments for the first ten months following the
end of the covered period. While HRDC currently believes that its use of the loan proceeds will
meet the conditions for forgiveness of the loan,it is possible HRDC may be ineligible for
forgiveness of the loan in whole or in part.
In addition, HRDC uses corporate unrestricted funds received from donations and other sources to
finance housing programs and social programs through intercompany loans. The loans bear interest
at rates of 0 to 8 percent and carry terms of various lengths.
A summary of these intercompany loans from HRDC funds is as follows:
Original Loan 2020 Balance 2019 Balance
Amount Outstanding Outstanding
Sherwood Inn Apartments, Inc. loan - Corporate funds 444,269$ 223,853$ 238,678$
Loan date February 1, 2004
Maturity date February 1, 2034
Annual payment 17,215$
Interest rate 1.00%
Collateral Sherwood Inn Apartments
Sherwood Inn Apartments, Inc. loan - Corporate funds 142,642$ 79,542$ 88,817$
Loan date August 30, 2012
Maturity date September 1, 2027
Annual payment 1,055$
Interest rate 4.00%
Collateral Sherwood Inn Apartments
Sherwood Inn Apartments, Inc. loan - Smyth funds 250,000$ 139,406$ 155,665$
Loan date August 30, 2012
Maturity date September 1, 2027
Annual payment 1,849$
Interest rate 4.00%
Collateral Sherwood Inn Apartments
200,000$ 167,138$ 172,391$
Loan date April 29, 2013
Maturity date May 5, 2040
Annual payment 1,034$
Interest rate 4.21%
Collateral West Babcock Apartments
Home Corporation (West Babcock Apartments) - Smyth funds
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 8.NOTES PAYABLE (CONTINUED)
Original Loan 2020 Balance 2019 Balance
Amount Outstanding Outstanding
Miles LP - Miles Building, Inc. CDBG Loan 500,000$ 500,000$ 500,000$
Original date of loan July 1, 2002
Loan acquired in acquisition January 1, 2019
Maturity date July 1, 2042
Annual payment Loan deferred until available cash flow and reserves are funded
Interest rate 5.70%
Collateral Secured by revenues of Miles Limited Partnership
Miles LP - Miles Building, Inc. Equity Loan 259,947$ 251,729$ 257,198$
Original date of loan December 4, 2001
Loan acquired in acquisition January 1, 2019
Maturity date December 4, 2041
Annual payment Loan deferred until available cash flow and reserves are funded
Interest rate 1.00%
Collateral Secured by revenues of Miles Limited Partnership
Miles LP - Miles Building, Inc. Reserves Loan N/A 63,920$ 63,920$
Original date of loan March 31, 2013
Loan acquired in acquisition January 1, 2019
Maturity date Not Specified
Annual payment Loan deferred until available cash flow and reserves are funded
Interest rate 0.00%
Collateral Secured by revenues of Miles Limited Partnership
Total long-term intercompany notes payable 1,425,588$ 1,476,669$
There are no intercompany loans due within the next five years.
Other temporary intercompany loans provided from HRDC funds are as follows:
2020 2019
Other temporary intercompany loans
Miles Building, Inc. 0%151,713$ 151,713$
Koch Home 8%18,952 21,401
HRDC Annex Building 0%145,355 145,355
Fork & Spoon Building 0%100,208 100,208
Belgrade Head Start Center 0%317,638 317,638
Cottages at Menicucci Square 0%519,147 519,147
Boulevard Apartments 0%34,703 -
Total temporary intercompany loans 1,287,716$ 1,255,462$
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 9.LEASES
HRDC classifies its leases as either operating or capitalized leases. Currently all leases are
operating leases. Office space in Livingston,Montana is leased for $500 per month to effectively
serve the Livingston community with HRDC programs and services. The lease renews on an
annual basis.
HRDC also began leasing a networked copier/printer system for $1,573 per month under a 5 year
term beginning March 2012. This lease has been renewed on a month to month basis.
HRDC entered into a lease agreement for parking space for the Fork & Spoon in October 2015
continuing through September 2021. Rent was $1,000 per month and increased to $1,100 per
month in October 2018.
HRDC entered into a lease agreement in January 2018 for facilities used by the Big Sky Food
Bank that expires December 31, 2020. Rent under the agreement is $1,500 per month for the first
year; $1,550 per month for the second year; and $1,600 for the third year.
HRDC entered into a month-to-month lease agreement in September 2015 for lot rental for the
Youth Transitional Home. Rent was $335 per month and increased to $350 per month in November
2015 and remains at this amount.
HRDC entered into a lease agreement in January 2017 to store manufactured housing units in
Belgrade for $30 per unit per month.
HRDC entered into a lease agreement in April 2017 to lease land in Three Forks for 20 years for
$100 per month.
HRDC entered into a month-to-month lease agreement in October 2018 for office space in Helena
for $250 per month.
HRDC entered into a month-to-month lease agreement in November 2018 for office space in Big
Sky for $550 per month.
HRDC entered into a month-to-month lease agreement in November 2018 for seven additional
offsite parking spaces for $350 per month through November 2019. This lease has been renewed
on a month to month basis.
HRDC entered into a lease agreement in January 2019 for office space that expires December 31,
2019 for $1,300 per month. This lease has been renewed through December 2021 for $1,313 per
month.
HRDC entered into a lease agreement in February 2019 for office space that expires
September 30, 2021 for $2,200 per month. Rent will be adjusted annually with the consumer price
index rate.
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 9.LEASES (CONTINUED)
HRDC entered into a lease agreement in December 2019 for a warming center in Bozeman that
expires December 2024 for $10,000 per month.
Rent expense totaled $180,732 and $100,412 for 2020 and 2019, respectively. Future minimum
payments due under lease agreements is as follows:
Year ending June 30,
2021 189,756$
2022 146,286
2023 132,324
2024 68,730
2025 1,200
Thereafter 17,000
555,296$
NOTE 10.EMPLOYEE BENEFITS
HRDC employees may participate in a Code Section 401(k) Retirement Plan.
401(k) Retirement Plan
Employees are eligible to make elective deferrals upon meeting the plans hour and service
requirements and can contribute up to the maximum amount allowed by law. Employees meeting
the plan’s hour and service requirements are eligible for employer matching contributions. HRDC
matches employee contributions up to 7% of the employee’s salary.
Employer matching contributions vest as follows:
Years of Service Non-forfeitable
Less than 1 year 0%
One year 33%
Two years 67%
Three years 100%
For the years ended June 30, 2020 and 2019, HRDC contributed $184,030 and $169,930 in
matching contributions to the 401(k) Retirement Plan.
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HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 10.EMPLOYEE BENEFITS (CONTINUED)
Health Insurance
HRDC participates in a Group Health Benefit Plan (Health Plan) which provides eligible
employees and their dependents with medical insurance. Employees can choose between a
traditional plan where the Health Plan has a $2,500 deductible provision whereby the first $2,500
of medical expense annually is paid by the employee or a high deductible plan with $3,500
deductible. Any cost in excess of the deductible is covered through an insurance policy from an
insurance provider. HRDC paid $470,242 and $422,165 for insurance premiums for the years
ended June 30, 2020 and 2019, respectively. The employee maximum annual responsibility for the
traditional plan and high deductible plan is $4,500 for single coverage and $9,000 for family
coverage, respectively.
NOTE 11.LAND TRUSTS
Bozeman, Montana
HRDC created the West Babcock Land Trust in Bozeman, Montana in 1994 upon which
twenty-three homes have been constructed and sold to income eligible individuals (including three
homes constructed by Habitat for Humanity). The purpose of the Land Trust is to provide housing
that is permanently affordable to low and moderate income levels, while creating home ownership
opportunities. HRDC is able to stimulate the availability of long-term affordable housing through
the use of long-term Ground Leases.
HRDC retains title to the Land, and shares in the equity of the home with eligible individuals who
purchase the homes for a price based upon their ability to pay. The total equity is determined by
independent appraisals.
A summary of sales prices and equity percentages are as follows:
2020 %2019 %
Appraised value of homes at the time of
purchase (excluding land)2,450,300$ 100.0%2,300,300$ 100.0%
Sales price to individuals 2,077,425 84.8%1,927,425 83.8%
Balance of equity to HRDC 372,875$ 15.2%372,875$ 16.2%
When the individuals sell their homes, they must sell either to HRDC or to other income eligible
individuals. Proceeds from a sale are allocated between the individual and HRDC in the relative
proportion of equity at the time of purchase in accordance with the Ground Lease Agreement.
Each homeowner has signed a 99-year renewable Ground Lease which is paid in semiannual
installments of $180. Lease payments billed during the years ending June 30, 2020 and 2019
totaled $8,280 per year.
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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 11.LAND TRUSTS (CONTINUED)
Bozeman, Montana (Continued)
HRDC has agreed to act as a guarantor on two individual Deeds of Trust with local lenders with a
combined original mortgage amount of $95,600 as of June 30, 2020 and 2019. HRDC serves as a
guarantor in order to secure financing for purchasers of these affordable homes. HRDC’s guarantee
is secured by land held in the Land Trust.
HRDC created the Willow Springs Land Trust in Bozeman, Montana in 2019-2020, upon which
up to twenty-four townhomes may be constructed and sold to income eligible individuals. The
construction of the townhomes was facilitated by program revenue from a previous Neighborhood
Stabilization Program grant from the U.S. Department of Housing and Urban Development (HUD)
through the Montana Department of Commerce. Twelve townhome units were completed in
Phase 1, and nine townhomes sales to individuals had been finalized as of June 30, 2020.
A summary of sales prices and equity percentages for the homes sold are as follows:
2020 %2019 %
Appraised value of homes at the time of
purchase (excluding land)2,137,500$ 100.0%-$ 100.0%
Sales price to individuals 2,062,500 96.5%- 100.0%
Balance of equity to HRDC 75,000$ 3.5%-$ 100.0%
Livingston, Montana
HRDC created a Land Trust in Livingston, Montana in 1998, upon which up to twenty-two homes
may be constructed and sold to income eligible individuals. The construction of the homes was
facilitated by a HOME grant from the U.S. Department of Housing and Urban Development
(HUD) through the Montana Department of Commerce. Eighteen homes were completed and sales
to individuals were finalized. During fiscal year 1997, land valued at $90,000 was donated to
HRDC for the Livingston Land Trust.
A summary of sales prices and equity percentages for the homes sold are as follows:
2020 %2019 %
Appraised value of homes at the time of
purchase (excluding land)913,500$ 100.0%913,500$ 100.0%
Sales price to individuals 837,522 91.7%837,522 91.7%
Balance of equity to HRDC 75,978$ 8.3%75,978$ 8.3%
Each homeowner has signed a 99-year renewable Ground Lease which includes provisions
required for use with homeowner mortgages insured by HUD/Federal Housing Authority.
117
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 11.LAND TRUSTS (CONTINUED)
Big Sky, Montana
HRDC created the Meadowview Land Trust in Big Sky, Montana in 2019-2020, upon which up
to fifty-two condominium homes may be constructed and sold to income eligible individuals. The
construction of the condominium units was facilitated by grant funding from the Big Sky Resort
Area District. Eighteen condominium units were completed in Phase 1, and sales to individuals
were finalized during the year ending June 30, 2020.
A summary of sales prices and equity percentages for the homes sold are as follows:
2020 %2019 %
Appraised value of homes at the time of
purchase (excluding land)4,756,600$ 100.0%-$ 100.0%
Sales price to individuals 4,071,634 85.6%- 100.0%
Balance of equity to HRDC 684,966$ 14.4%-$ 100.0%
NOTE 12.RISK MANAGEMENT
HRDC faces a number of risks including (1) loss or damage to property, (2) general liability, and
(3) employee medical insurance. Commercial insurance policies are purchased for loss or damage
to property, general liability, and employee medical insurance to manage these risks.
NOTE 13.PLANNED GIFT LIABILITIES
The liability of each type of planned gift changes each year with receipts of new gifts, payments
under contracts, change in trust asset values, and the change in present value of required payments
to beneficiaries. The present value of the future payments over the beneficiaries’ estimated
remaining lives was calculated using the original discount rates at the date of the gift and applicable
mortality tables. The discount rate used in the calculation was 2.6%.
The following table summarizes the change to planned gift liabilities for the year ended June 30,
2020 and 2019:
Estimated present value of liability at July 1, 2018 3,882$
Increase in estimated present value of liability from contributions 7,322
Estimated present value of liability at July 1, 2019 11,204
Increase in estimated present value of liability from contributions 972
Estimated present value of liability at June 30, 2020 12,176$
118
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 13.PLANNED GIFT LIABILITIES (CONTINUED)
HRDC is subject to certain provisions of the Montana Code Annotated which specify that a
charitable organization may only issue a “qualified charitable gift annuity” if it meets the following
statutory requirements on the date of the annuity agreement:
Has a minimum of $300,000 net assets or has a minimum of $100,000 in unrestricted cash,
cash equivalents, or publicly traded securities, exclusive of the assets funding the annuity
agreement;
Has been in continuous operation for at least three years or is a successor or affiliate of a
charitable organization that has been in continuous operation for at least three years; and
Maintains a separate annuity fund with at least one-half the value of the initial amount
transferred for outstanding annuities.
If the charitable organization cannot meet the requirements, the issuance of a qualified charitable
gift annuity by a charitable organization must be commercially insured by a licensed insurance
company that is qualified to do business in Montana.
For the year ended June 30, 2020, HRDC met the requirements to issue qualified charitable gift
annuities.
NOTE 14.ENDOWMENT NET ASSETS
HRDC maintains endowments within its permanently restricted net assets established for the
greatest needs of HRDC. Contributions to the endowment funds are subject to donor restrictions
that stipulate the original principal of the gift is to be held and invested by the HRDC indefinitely,
and income from the fund is to be expended for the greatest needs of the HRDC. As required by
GAAP, net assets associated with endowment funds are classified and reported based on the
existence or absence of donor-imposed restrictions.
Interpretation of Relevant Law
HRDC has interpreted the Montana Uniform Prudent Management of Institutional Funds Act
(MUPMIFA) as requiring the preservation of the fair value of the original gift as of the gift date
of the donor-restricted endowment funds absent explicit donor stipulations to the contrary. As a
result, HRDC classifies as permanently restricted net assets (a) the original value of gifts donated
to the permanent endowment, and (b) the original value of subsequent gifts to the permanent
endowment. The remaining portion of the donor-restricted endowment fund that is not classified
in permanently restricted net assets is classified as temporarily restricted net assets until those
amounts are appropriated for expenditure by the HRDC in a manner consistent with the standard
of prudence prescribed by MUPMIFA.
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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 14.ENDOWMENT NET ASSETS (CONTINUED)
In accordance with MUPMIFA, HRDC considers the following factors when making a
determination to appropriate or accumulate donor-restricted endowment funds.
The duration and preservation of the fund
The purpose of HRDC and the donor-restricted endowment fund
General economic conditions
The possible effect of inflation and deflation
The expected total return from income and the appreciation of investments
Other resources of HRDC
The investment policies of HRDC
Funds with Deficiencies
From time to time, the fair value of assets associated with the endowment funds may fall below
the level that the donor or MUPMIFA requires HRDC to retain as a fund of perpetual duration. In
accordance with generally accepted accounting principles, deficiencies of this nature are reported
in unrestricted net assets.
These deficiencies result from unfavorable market fluctuations that occur during the investment of
contributions and continued appropriation, if any, for certain programs that are deemed prudent by
the Board of Directors. There were no such deficiencies as of June 30, 2020 and 2019.
Return Objectives and Risk Parameters
HRDC has adopted investment and spending policies for endowment assets that attempt to provide
a predictable stream of funding to programs supported by its endowment while seeking to maintain
the purchasing power of the endowment assets. Endowment assets include those assets of donor-
restricted funds that the organization must hold in perpetuity or for a donor-specified period as
well as board-designated funds. Under this policy, endowment assets are invested in a manner that
is intended to produce results that exceed the market rate while assuming a prudent level of
investment risk. The HRDC targets an asset allocation of fixed income and cash equivalents until
the balances in the endowment are great enough for investment.
Spending Policy and How the Investment Objectives Relate to Spending Policy
HRDC’s spending policy allows an annual distribution not to exceed the average net earnings,
growth, and income. Any portion of the annual distribution funds not distributed in any given year
will be retained in the endowment fund for expenditure in future years. The HRDC expects its
spending policy to allow the endowment to grow and to maintain the purchasing power of the
endowment assets. No funds were distributed in 2020 and 2019.
120
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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
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NOTE 14.ENDOWMENT NET ASSETS (CONTINUED)
Endowment net asset composition by type of fund as of June 30, 2020 and 2019 are as follows:
Without Donor With Donor
Restrictions Restrictions Total
2020
Donor-restricted endowment funds -$ 163,812$ 163,812$
Board designated endowment funds 5,542 - 5,542
5,542$ 163,812$ 169,354$
2019
Donor-restricted endowment funds -$ 154,603$ 154,603$
Board designated endowment funds 5,542 - 5,542
5,542$ 154,603$ 160,145$
Changes in HRDC General Endowment net assets for the years ended June 30, 2020 and 2019 are
as follows:
Without Donor With Donor
Restrictions Restrictions Total
Endowment net assets, July 1, 2018 5,542$ 54,231$ 59,773$
Contributions and transfers - 100,372 100,372
Endowment net assets, June 30, 2019 5,542 154,603 160,145
Contributions and transfers - 9,209 9,209
Endowment net assets, June 30, 2020 5,542$ 163,812$ 169,354$
NOTE 15.RELATED PARTIES
HRDC is the non-profit general partner of the Bridger Peaks Village Associates, LP, Darlinton
Apartments, LP, and Stoneridge Apartments, LP. HRDC entered into these limited partnership
agreements to facilitate the construction and operation of low-income housing partially financed
by the sale of low-income housing tax credits. HRDC has a 0.01 percent ownership interest in the
Bridger Peaks Village Associates, LP, Darlinton Apartments, LP, and Stoneridge Apartments, LP.
HRDC is not considered to have any liability nor asset relating to its interests in the Bridger Peaks
Village Associates, LP, Darlinton Apartments, LP, or Stoneridge Apartments, LP.
121
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-52-
NOTE 15.RELATED PARTIES (CONTINUED)
In August 2011, HRDC’s Board of Directors approved the divestiture of HRDC’s Community
First Fund program to the Community First Fund of Montana, a separate 501(c)(4) not-for-profit
corporation. The Chief Executive Officer and the past Chief Executive Officer of HRDC make up
two of three board members of the Community First Fund of Montana. HRDC’s Community First
Fund program was founded in 1999 through support from the Willow Springs Foundation. The
program was created out of previous HRDC community development initiatives with a goal of
generating funds that were available for projects with fewer restrictions than State and Federal
funding sources. HRDC’s Community First Fund was designed to encourage growth and positive
elements within the region through enhanced job creation, business promotion, construction of
affordable housing, and establishing enduring physical and social institutions.
Effective June 1, 2019, HRDC purchased a condominium from a board member in the amount of
$264,000. The purpose of purchasing this property is to implement a deed restriction on the
property in perpetuity requiring that future buyers meet certain affordable housing qualifications,
thus increasing Bozeman’s supply of owner-occupied affordable housing units. The condominium
unit was sold to a qualifying third party on September 10, 2019 for $230,000, after implementing
the affordable deed restriction, which also reduced its appraised fair market value at sale.
NOTE 16.CONCENTRATION OF RISK
HRDC has invested in apartment complex buildings and equipment with a cost basis of
$14,261,873 and net book value of $9,745,715 as of June 30, 2020, representing a concentration
in the real estate rental market. Additionally, the low-income housing sector operates in a heavily
regulated environment which is subject to the directives, rules, and regulations of federal, state,
and local regulatory agencies, which could change with little notice.
For the year ended June 30, 2020, revenues generated from rental operations were $1,692,370 or
six percent of the HRDC’s total revenues. Corresponding debt service payments made to third
parties were $109,264 for the year with total outstanding debts related to the apartment units of
$7,136,816 or thirty-two percent of HRDC’s total liabilities. If there was a change in the demand
for rental housing in the area, or change in federal, state, or local regulations, it could adversely
affect the operations of HRDC.
HRDC receives a significant portion of its revenue from grants from government agencies; thus,
the HRDC is subject to possible cutbacks due to changes in funding priorities. During the years
ended June 30, 2020 and 2019, HRDC received approximately 24% and 37%, respectively, of its
gross public support from such grants.
122
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-53-
NOTE 17.RISKS AND UNCERTAINTIES
The COVID-19 outbreak in the United States has caused business disruption to HRDC. While the
disruption is currently expected to be temporary, there is considerable uncertainty around the
duration of the financial impact of the disruption. At this time, HRDC cannot reasonably estimate
the financial impact of COVID-19 on its overall operations.
NOTE 18.SUBSEQUENT EVENTS
On July 10, 2020, HRDC purchased the Rodeway Inn in Bozeman, a hotel property with 42 rooms,
for the primary purpose of providing temporary shelter for community members under short-term
COVID-19 quarantine and isolation restrictions. The purchase price was $1,950,000, financed by
two loans. HRDC entered into a new loan agreement with Yellowstone Bank to borrow
$1,462,500 at an initial interest rate of 4.03% variable, with monthly principal and interest
payments of $10,820 per month for 15 years and a maturity date of July 10, 2035. The loan is
secured by the hotel land, improvements and rental revenue. HRDC also borrowed $473,315 from
a private lender, evidenced by a new loan agreement dated July 9, 2020. The loan terms include
an interest rate of 2.00% fixed, with monthly interest only payments averaging $789 per month for
three years, followed by a balloon payment of all outstanding principal and accrued interest due
on the maturity date of July 9, 2023. This bridge loan is secured by a second position lien on the
hotel land and improvements.
Effective July 28, 2020, HRDC and its wholly owned subsidiaries, Darlinton Apartments, Inc. and
Darlinton 2020, LLC, acquired 100% of the existing partners’ ownership interests in the Darlinton
Manor HP/HRDC Limited Partnership, owner of the Darlinton Manor Apartments. HRDC had
previously exercised its Right of First Refusal to purchase the Darlinton Manor Apartments, a
multifamily affordable housing property consisting of 100 subsidized rental units in Bozeman.
Under the Purchase Option and Right of First Refusal Agreement dated October 29, 1999, as
amended by the Interests Purchase Agreement (Conversion to Partnership Interests) dated July 23,
2020, the purchase price was stipulated as the amount of outstanding debt plus exit taxes plus net
current assets as of the purchase closing date. Based on this, the purchase price was $1,989,817,
consisting of the outstanding debt balances of two loans owed to the Montana Board of Housing
(MBOH) and HUD in the amounts of $1,747,742 and $41,274 respectively, plus exit taxes of
$129,382, plus net current assets of $71,419. The Darlinton Manor Apartments continued to be
owned by the Darlinton Manor HP/HRDC Limited Partnership after HRDC’s acquisition of the
controlling ownership interest.
In September 2020, construction of HRDC’s affordable rental housing development project in
Livingston was substantially completed, including infrastructure and placement of 12
manufactured housing units purchased in July 2016 on previously undeveloped lots in HRDC’s
Livingston Community Land Trust.
123
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-54-
NOTE 18.SUBSEQUENT EVENTS (CONTINUED)
Total development cost was $1,283,741, consisting of $423,706 for the 12 manufactured housing
units and $860,035 of additional construction costs including the cost of landscaping completed in
March 2021. To provide permanent financing for the Livingston development, on September 29,
2020, HRDC entered into a new loan agreement with the Montana Board of Housing (MBOH) to
borrow $900,000 at an initial interest rate of 3.56%, with monthly principal and interest payments
of $4,072 per month for 30 years and a maturity date of October 1, 2050. The loan is secured by
the land and improvements. In addition, HRDC borrowed $200,000 from Montana
Homeownership Network, Inc., dba NeighborWorks Montana, evidenced by a new loan agreement
dated October 1, 2020. The loan terms include an initial interest rate of 4.00%, with monthly
principal and interest payments of $955 per month for 30 years and a maturity date of October 1,
2050. This loan is secured by a second position lien on the land and improvements. HRDC’s
construction loan of $950,000 previously received from American Bank for the Livingston
development was paid off with the new mortgage loan proceeds.
On October 30, 2020, HRDC purchased property in Gardiner, Montana consisting of a 4.6 acre
land parcel with one residential structure for future development of affordable workforce housing
units to serve the increasing needs of the Gardiner community. The purchase price was $875,000,
financed by two loans. HRDC entered into a new loan agreement with First Security Bank, a
Division of Glacier Bank, to borrow $656,250 at an initial interest rate of 4.19% variable, with
monthly principal and interest payments of $3,534 per month for 10 years, followed by a balloon
payment of all outstanding principal and accrued interest of approximately $475,193 due on the
maturity date of November 1, 2030. The loan is secured by the land and improvements. HRDC
also borrowed $220,000 from Montana Homeownership Network, Inc., dba NeighborWorks
Montana, evidenced by a new loan agreement dated February 17, 2021. The loan terms include
an interest rate of 6.50% fixed, with quarterly interest only payments averaging $3,575 per
calendar quarter for two years, followed by a balloon payment of all outstanding principal and
accrued interest due on the maturity date of February 28, 2023. This bridge loan is secured by a
second position lien on the land and improvements.
During July-December 2020, HRDC undertook a construction project to make significant
leasehold improvements and alterations to a recently leased facility. The leasehold improvements
were substantially completed in December 2020 at a cost of $834,186, and the new facility began
serving the Warming Center program of HRDC.
Effective January 21, 2021, HRDC conveyed a land parcel of 8.03 acres known as the Bridger
View Redevelopment tract in Bozeman to the Headwaters Community Housing Trust by means
of a Special Warranty Deed at no cost to the recipient. This land parcel had been previously
conveyed by the Trust for Public Lands (TPL) to HRDC by donation on June 26, 2019, with an
appraised fair market value of $1,600,000, for future development of workforce housing and
mixed-income housing units. HRDC will in turn treat this conveyance transaction as a
corresponding donation to the recipient. As the new owner, Headwaters Community Housing
Trust has assumed responsibility for future housing development activities at the Bridger View
Redevelopment tract.
124
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-55-
NOTE 18.SUBSEQUENT EVENTS (CONTINUED)
Construction activity continued in progress on Phase 2 of HRDC’s Meadowview condominium
development project, which will produce 34 additional new affordable workforce housing units in
Big Sky. Total construction cost to date through March 2021 is $9,571,863, and corresponding
construction loan draws total $6,919,996. As Phase 2 condominium units are completed, they are
being sold to qualifying homebuyers who will live and work in Big Sky, with the sales proceeds
applied toward repayment of the construction loan balance with First Security Bank, a Division of
Glacier Bank.
Construction activity has also continued to progress on Phase 2 of HRDC’s Willow Springs
Planned Unit Development, which will produce 12 additional new affordable townhouse units in
Bozeman. Total construction cost to date through March 2021 is $3,492,456, and corresponding
construction loan draws total $2,498,492. As Phase 2 townhouse units are completed, they are
being sold to qualifying homebuyers, with the sales proceeds applied toward repayment of the
construction loan balance with First Security Bank, a Division of Glacier Bank.
In addition, predevelopment and early construction activity has continued on future facilities of
HRDC currently under development. In February 2021, construction commenced on the tiny
house development known as Housing First Village on a land parcel purchased by HRDC in June
2020, with total development costs to date through March 2021 of $296,661. Predevelopment,
design and engineering activities have also continued to progress on another land parcel previously
acquired by HRDC for future expansion of facilities, with total development costs to date through
March 2021 of $727,615.
Effective March 1, 2021, HRDC and its affiliates sold four multifamily affordable rental housing
properties located in Bozeman and Livingston to a newly formed limited partnership for the
purpose of rehabilitating and preserving the combined 230 subsidized rental units as affordable
housing, utilizing financing provided by federal Low Income Housing Tax Credit investors, tax-
exempt bonds, new loans and other related sources. The four sold properties are: Boulevard
Apartments, a 40-unit building in downtown Bozeman owned by HRDC; Darlinton Manor
Apartments, a 100-unit building in Bozeman owned by the Darlinton Manor HP-HRDC Limited
Partnership, whose partner-owners are Darlinton Apartments Inc. and Darlinton 2020 LLC, both
wholly owned subsidiaries of HRDC; Miles Building Apartments, a 40-unit building in downtown
Livingston owned by the Miles Limited Partnership, whose partner-owners are Miles Building Inc.
and Miles 2017 LLC, both wholly owned subsidiaries of HRDC; and Sherwood Inn Apartments,
a 50-unit building in downtown Livingston owned by Sherwood Inn Apartments Inc., a wholly
owned subsidiary of HRDC.
The new owner of these four properties as of March 1, 2021 is HRDC IX Affordable Housing
Solutions LP (Limited Partnership). Its co-general partners are GHP BZLV Holdings LLC, an
affiliate of Good Housing Partnership LLC (Administrative GP with an ownership interest of
.0051%) and 4 Property LLC, a wholly owned subsidiary of HRDC newly formed for this purpose
(Managing GP with .0049%).
125
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
June 30, 2020 and 2019
-56-
NOTE 18.SUBSEQUENT EVENTS (CONTINUED)
Its limited partner ownership interests (99.99%) are held by affiliates of CREA. Resource Property
Management, an operating division of HRDC, serves as property manager for the four properties.
The March 1, 2021 sales transaction and formation of the new limited partnership owner, HRDC
IX Affordable Housing Solutions LP, was preceded by a Memorandum of Understanding between
Good Housing Partnership LLC and HRDC and its affiliates executed on December 5, 2019, which
outlined the intent and general framework of the arrangement.
Management has evaluated events through June 16, 2021, the date on which the financial
statements were available for issue.
126
S U P P L E M E N T A L I N F O R M A T I O N
127
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
EXPLANATION OF SUPPLEMENTAL SCHEDULES
June 30, 2020 and 2019
-57-
NOTE 1.BUDGET COLUMN
The grant award budget column is based upon the last formally approved budget provided by the
grantor. In addition, the grantee is allowed to make certain budget transfers within prescribed
limits. These latter transfers are not reflected. The intention of HRDC is to show the budget based
upon the final budget including all transfers, to provide a more meaningful presentation to the
reader.
NOTE 2.EXPLANATION OF ACRONYMS
Acronyms used in the grant number indicate the grantor agency. Acronyms used in the
supplemental schedules follow:
CDBG = Community Development Block Grant
CSBG = Community Service Block Grant
DOC = Montana Department of Commerce
DOE = U.S. Department of Energy
DOLI = Montana Department of Labor and Industry
DOT = U.S. Department of Transportation
DPHHS= Montana Department of Public Health and Human Services
FEMA = Federal Emergency Management Agency
FTA = Federal Transit Administration
HHS = U.S. Department of Health and Human Services
HUD = U.S. Department of Housing and Urban Development
LIEAP = Low Income Energy Assistance Program
MBOH = Montana Board of Housing
MDT = Montana Department of Transportation
RSVP = Retired Senior Volunteer Program
TANF = Temporary Assistance to Needy Families
WIA = Workforce Investment Act
WX = Weatherization
128
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATING SCHEDULE OF FINANCIAL POSITION
June 30, 2020
See Independent Auditor’s Report.
-58-
HRDC
HRDC
Colo. Apts.
HRDC
West Edge
Cottages at
Menicucci
Square
Home
Corporation
Miles Building,
Inc.Miles, LP
Darlinton
Apts., Inc.
Sherwood Inn
Apts., Inc.
Summit
Apts., Inc
Boulevard
Apartments
BSV Rural
Partners, LLC Eliminations
Consolidated
Total
ASSETS
Cash and cash equivalents 2,226,277$ 43,081$ 15,886$ 20,940$ 60,223$ 221,419$ 73,844$ 20,421$ 79,102$ 14,112$ 46,135$ 32,493$ -$ 2,853,933$
Escrow and building reserve 1,022,249 21,900 - - 116,810 - 265,386 58,533 315,314 97,435 - - - 1,897,627
Receivables (Note 3)
Grantors 2,045,186 - - - - - - - - - - - - 2,045,186
Accounts receivable, net 1,231,124 - - 10,701 88 515,774 (2,537) - 1,015 3,459 1,850 19,791 (610,329) 1,170,936
Pledges, net 2,897,321 - - - - - - - - - - - - 2,897,321
Prepaid expenses 188,428 347 121 808 1,006 - 5,059 - 2,768 283 1,656 - - 200,476
Investments (Note 4)1,204,145 - - - - - - - - - - - - 1,204,145
Inventory - supplies and food bank 321,827 - - - - - - - - - - - - 321,827
Inventory - condominiums, federal constraints 1,264,406 - - - - - - - - - - - - 1,264,406
Other assets - manufactured homes 494,323 - - - - - - - - - - - - 494,323
Deferred loans receivable, net (Note 3)3,475,294 - - - - 815,649 - - - - - 832,000 (2,131,152) 2,991,791
Investment in partnership 2,099,850 - - - - 312,083 - - - - - - (2,411,933) -
Construction in progress (Note 6)7,524,701 - - - - - - - - - - - - 7,524,701
Construction in progress, federal constraints (Note 6)1,308,709 - - - - - - - - - - - - 1,308,709
Property and equipment, net, federal constraints (Note 6)5,665,982 - - - 530,907 - 1,796,854 - 662,928 272,360 - - - 8,929,031
Property and equipment, net (Note 6)8,038,519 21,006 - 1,801,117 - - 15,661 - - 2,252 4,452,111 - - 14,330,666
Total assets 41,008,341$ 86,334$ 16,007$ 1,833,566$ 709,034$ 1,864,925$ 2,154,267$ 78,954$ 1,061,127$ 389,901$ 4,501,752$ 884,284$ (5,153,414)$ 49,435,078$
LIABILITIES
Accounts payable 1,666,390$ 1,661$ 215$ 56,359$ 14,492$ -$ 13,656$ 58,533$ 14,310$ 2,059$ 9,156 -$ (94,452)$ 1,742,379$
Accrued liabilities 371,338 - - - 881 - 2,600 - - - - - - 374,819
Accrued vacation, sick, and paid time off 271,123 - - - - - - - - - - - - 271,123
Accrued interest payable 10,163 - - 1,169 2,000 - 516,494 - 2,656 - - - (515,877) 16,605
Deposits payable 225,702 4,071 2,610 19,621 17,558 - 10,320 - 13,148 826 6,834 - - 300,690
Unearned revenue (Note 7)47,717 - - - - - - - - - - - - 47,717
Notes payable (Note 8)10,847,597 - - 1,784,384 561,394 151,713 1,383,361 - 442,801 438,100 4,506,215 - (2,131,152) 17,984,413
Total liabilities 13,440,030 5,732 2,825 1,861,533 596,325 151,713 1,926,431 58,533 472,915 440,985 4,522,205 - (2,741,481) 20,737,746
NET ASSETS
Without donor restrictions
Undesignated 14,406,882 80,602 13,182 (27,967) (418,198) 1,713,212 (1,569,018) 20,421 (74,716) (323,444) (20,453) 884,284 (2,411,933) 12,272,854
HRDC General Endowment fund 5,542 - - - - - - - - - - - - 5,542
Federal constrained inventory and capital assets 8,239,097 - - - 530,907 - 1,796,854 - 662,928 272,360 - - - 11,502,146
Total net assets without donor restrictions 22,651,521 80,602 13,182 (27,967) 112,709 1,713,212 227,836 20,421 588,212 (51,084) (20,453) 884,284 (2,411,933) 23,780,542
With donor restrictions
Purpose or time restrictions 4,752,978 - - - - - - - - - - - - 4,752,978
Perpetual in nature (endowment)163,812 - - - - - - - - - - - - 163,812
Total net assets with donor restrictions 4,916,790 - - - - - - - - - - - - 4,916,790
Total net assets 27,568,311 80,602 13,182 (27,967) 112,709 1,713,212 227,836 20,421 588,212 (51,084) (20,453) 884,284 (2,411,933) 28,697,332
Total liabilities and net assets 41,008,341$ 86,334$ 16,007$ 1,833,566$ 709,034$ 1,864,925$ 2,154,267$ 78,954$ 1,061,127$ 389,901$ 4,501,752$ 884,284$ (5,153,414)$ 49,435,078$
129
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATING SCHEDULE OF FINANCIAL POSITION
June 30, 2019
See Independent Auditor’s Report.
-59-
HRDC
HRDC
Colo. Apts.
HRDC
West Edge
Cottages at
Menicucci
Square
Home
Corporation
Miles
Building, Inc.Miles, LP
Darlinton
Apts., Inc.
Sherwood Inn
Apts., Inc.
Summit
Apts., Inc
BSV Rural
Partners, LLC Eliminations
Consolidated
Total
ASSETS
Cash and cash equivalents 1,724,347$ 29,187$ 11,122$ 20,459$ 38,766$ 197,004$ 54,589$ 15,945$ 27,142$ 12,457$ 291,482$ -$ 2,422,500$
Escrow and building reserve 10,000 17,000 - - 86,189 - 89,529 - 271,562 78,005 - - 552,285
Certificates of deposit - - - - - - 155,673 - - - - - 155,673
Receivables (Note 3)
Grantors 920,989 - - - - - - - - - - - 920,989
Accounts receivable, net 723,831 - 4,592 3,880 293 491,727 1,901 - 2,011 3,570 15,631 (536,313) 711,123
Pledges, net 585,720 - - - - - - - - - - - 585,720
Prepaid expenses 50,360 321 - 804 964 - 519 - 4,049 281 - - 57,298
Investments (Note 4)1,173,750 - - - - - - - - - - - 1,173,750
Inventory - supplies and food bank 289,686 - - - - - - - - - - - 289,686
Inventory - condominiums, federal constraints 323,076 - - - - - - - - - - - 323,076
Inventory - condominiums 402,533 - - - - - - - - - - - 402,533
Other assets - manufactured homes 486,282 - - - - - - - - - - - 486,282
Deferred loans receivable, net (Note 3)3,214,784 - - - - 821,118 - - - - 832,000 (2,147,528) 2,720,374
Investment in partnership 2,303,733 - - - - 312,083 - - - - - (2,615,816) -
Construction in progress 4,875,658 - - - - - - - - - - - 4,875,658
Construction in progress, federal constraints (Note 6)1,077,239 - - - - - - - - - - - 1,077,239
Property and equipment, net, federal constraints (Note 6)6,180,994 - - - 582,857 - 1,885,208 - 707,944 287,258 - - 9,644,261
Property and equipment, net (Note 6)6,401,520 21,925 - 1,887,391 - - 20,057 - - 2,701 - - 8,333,594
Total assets 30,744,502$ 68,433$ 15,714$ 1,912,534$ 709,069$ 1,821,932$ 2,207,476$ 15,945$ 1,012,708$ 384,272$ 1,139,113$ (5,299,657)$ 34,732,041$
LIABILITIES
Accounts payable 862,336$ 2,007$ 374$ 30,043$ 9,277$ -$ 15,499$ -$ 13,213$ 1,659$ -$ (48,142)$ 886,266$
Accrued liabilities 321,069 - - - 936 - 9,095 - - - - - 331,100
Accrued vacation, sick, and paid time off 182,155 - - - - - - - - - - - 182,155
Accrued interest payable 14,304 - - 1,280 1,981 - 488,864 - 1,809 - - (488,171) 20,067
Deposits payable 75,225 4,680 5,414 15,746 16,956 - 10,285 - 13,358 1,175 - - 142,839
Unearned revenue (Note 7)5,028 - - - - - - - - - - - 5,028
Notes payable (Note 8)6,907,534 - - 1,831,949 583,026 151,713 1,434,148 - 483,163 438,100 - (2,147,528) 9,682,105
Total liabilities 8,367,651 6,687 5,788 1,879,018 612,176 151,713 1,957,891 - 511,543 440,934 - (2,683,841) 11,249,560
NET ASSETS
Without donor restrictions
Undesignated 10,253,080 61,746 9,926 33,516 (485,964) 1,670,219 (1,635,623) 15,945 (206,779) (343,920) 1,139,113 (2,615,816) 7,895,443
HRDC General Endowment fund 5,542 - - - - - - - - - - - 5,542
Federal constrained inventory and capital assets 7,581,309 - - - 582,857 - 1,885,208 - 707,944 287,258 - - 11,044,576
Total net assets without donor restrictions 17,839,931 61,746 9,926 33,516 96,893 1,670,219 249,585 15,945 501,165 (56,662) 1,139,113 (2,615,816) 18,945,561
With donor restrictions
Purpose or time restrictions 4,382,317 - - - - - - - - - - - 4,382,317
Perpetual in nature (endowment)154,603 - - - - - - - - - - - 154,603
Total net assets without donor restrictions 4,536,920 - - - - - - - - - - - 4,536,920
Total net assets 22,376,851 61,746 9,926 33,516 96,893 1,670,219 249,585 15,945 501,165 (56,662) 1,139,113 (2,615,816) 23,482,481
Total liabilities and net assets 30,744,502$ 68,433$ 15,714$ 1,912,534$ 709,069$ 1,821,932$ 2,207,476$ 15,945$ 1,012,708$ 384,272$ 1,139,113$ (5,299,657)$ 34,732,041$
130
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATING SCHEDULE OF ACTIVITIES
For the Year Ended June 30, 2020
See Independent Auditor’s Report.
-60-
HRDC
HRDC
Colo. Apts.
HRDC
West Edge
Cottages at
Menicucci
Square
Home
Corporation
Miles
Building, Inc.Miles, LP
Darlinton
Apts., Inc.
Sherwood Inn
Apts., Inc.
Summit
Apts., Inc
Boulevard
Apartments
BSV Rural
Partners, LLC Eliminations
Consolidated
Total
NET ASSETS WITHOUT DONOR RESTRICTIONS
REVENUES
Contract revenue 1,124,007$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (124,978)$ 999,029$
Rental income 55,744 53,797 33,780 189,075 204,597 11,955 366,465 - 397,793 62,260 316,904 - - 1,692,370
City/County/Local Government support 2,031,227 - - - - - - - - - - - - 2,031,227
Sale of manufactured homes and condominiums 7,210,423 - - - - - - - - - - - - 7,210,423
Contributions (including Fundraising):
Grants:
Federal 6,280,805 - - - - - - - - - - - - 6,280,805
State 893,961 - - - - - - - - - - - - 893,961
Private 1,278,455 - - - - - - - - - - - - 1,278,455
Food (non-cash contributions)2,920,791 - - - - - - - - - - - - 2,920,791
Pledged contributions 2,611,601 - - - - - - - - - - - - 2,611,601
Contributions & fundraising 2,994,590 - - - - - - - - - - - - 2,994,590
Net investment income 51,201 6 - 4 28 31,058 748 - 1,233 151 - 4,160 (49,621) 38,968
Income from subsidiaries 96,337 - - - - - - - - - - - (96,337) -
Gain on sale of property 56,249 - - - - - - - - - - - - 56,249
Other 248,763 - - - - - 34,573 7,383 - - 35,326 16,431 - 342,476
Net assets released from program restrictions 573,668 - - - - - - - - - - - - 573,668
Total revenues 28,427,822 53,803 33,780 189,079 204,625 43,013 401,786 7,383 399,026 62,411 352,230 20,591 (270,936) 29,924,613
EXPENSES
Program services:
Energy 1,077,026 - - - - - - - - - - - - 1,077,026
Food and nutrition 4,738,571 - - - - - - - - - - - - 4,738,571
Senior citizens 496,126 - - - - - - - - - - - - 496,126
Community development 8,554,447 - - - - - - - - - - 368 - 8,554,815
Economic and youth development 546,348 - - - - - - - - - - - - 546,348
Housing 1,969,844 34,947 8,524 250,562 188,809 20 423,535 2,907 311,979 56,833 372,683 - (177,767) 3,442,876
Early childhood education 1,980,674 - - - - - - - - - - - - 1,980,674
Transportation 2,542,983 - - - - - - - - - - - - 2,542,983
Total program services 21,906,019 34,947 8,524 250,562 188,809 20 423,535 2,907 311,979 56,833 372,683 368 (177,767) 23,379,419
Supporting services:
Administration 1,063,464 - - - - - - - - - - - - 1,063,464
Fundraising 646,749 - - - - - - - - - - - - 646,749
Total supporting services 1,710,213 - - - - - - - - - - - - 1,710,213
Total expenses 23,616,232 34,947 8,524 250,562 188,809 20 423,535 2,907 311,979 56,833 372,683 368 (177,767) 25,089,632
Change in net assets without donor restrictions 4,811,590 18,856 25,256 (61,483) 15,816 42,993 (21,749) 4,476 87,047 5,578 (20,453) 20,223 (93,169) 4,834,981
NET ASSETS WITH DONOR RESTRICTIONS
Purpose or time restricted contributions 944,329 - - - - - - - - - - - - 944,329
Perpetually restricted contributions 9,209 - - - - - - - - - - - - 9,209
Net assets released from program restrictions (573,668) - - - - - - - - - - - - (573,668)
Change in net assets with donor restrictions 379,870 - - - - - - - - - - - - 379,870
Change in total net assets 5,191,460 18,856 25,256 (61,483) 15,816 42,993 (21,749) 4,476 87,047 5,578 (20,453) 20,223 (93,169) 5,214,851
Net assets, beginning of year 22,376,851 61,746 9,926 33,516 96,893 1,670,219 249,585 15,945 501,165 (56,662) - 1,139,113 (2,615,816) 23,482,481
Capital contribution - - - - - - - - - - - - - -
Distribution to owner - - (22,000) - - - - - - - - (275,052) 297,052 -
Net assets, end of year 27,568,311$ 80,602$ 13,182$ (27,967)$ 112,709$ 1,713,212$ 227,836$ 20,421$ 588,212$ (51,084)$ (20,453)$ 884,284$ (2,411,933)$ 28,697,332$
131
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
CONSOLIDATING SCHEDULE OF ACTIVITIES
For the Year Ended June 30, 2019
See Independent Auditor’s Report.
-61-
HRDC
HRDC
Colo. Apts.
HRDC
West Edge
Cottages at
Menicucci
Square
Home
Corporation
Miles
Building, Inc.Miles, LP
Darlinton
Apts., Inc.
Sherwood Inn
Apts., Inc.
Summit
Apts., Inc
BSV Rural
Partners, LLC Eliminations
Consolidated
Total
NET ASSETS WITHOUT DONOR RESTRICTIONS
REVENUES
Contract revenue 912,272$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 255,000$ (95,365)$ 1,071,907$
Rental income 211,475 55,166 31,980 187,733 208,890 8,235 174,070 - 382,938 57,213 - - 1,317,700
City/County/Local Government support 2,384,583 - - - - - - - - - - - 2,384,583
Sale of manufactured homes and condominiums 344,400 - - - - - - - - - - - 344,400
Contributions (including Fundraising):
Grants:
Federal 6,438,959 - - - - - - - - - - - 6,438,959
State 641,441 - - - - - - - - - - - 641,441
Private 305,447 - - - - - - - - - - - 305,447
Food (non-cash contributions)3,164,087 - - - - - - - - - - - 3,164,087
Pledged contributions 585,720 - - - - - - - - - - - 585,720
Contributions & fundraising 1,794,979 - - - - - - - - - - - 1,794,979
Net investment income 94,751 5 - 4 20 47,922 486 - 2,366 114 8,320 (37,118) 116,870
(Loss) from subsidiaries (26,310) - - - - - - - - - - 26,310 -
Gain on sale of property 196,401 - - - - - - - - - - - 196,401
Other 185,910 - 3,987 3,390 - - - 10,776 - - 16,430 (33,786) 186,707
Net assets released from program restrictions 107,523 - - - - - - - - - - - 107,523
Total revenues 17,341,638 55,171 35,967 191,127 208,910 56,157 174,556 10,776 385,304 57,327 279,750 (139,959) 18,656,724
EXPENSES
Program services:
Energy 1,326,870 - - - - - - - - - - - 1,326,870
Food and nutrition 4,693,394 - - - - - - - - - - - 4,693,394
Senior citizens 526,825 - - - - - - - - - - - 526,825
Community development 909,714 - - - - - - - - - 67,554 - 977,268
Economic and youth development 398,509 - - - - - - - - - - - 398,509
Housing 1,669,276 49,280 2,488 277,242 192,293 2,503 203,268 222 370,539 103,770 - (132,483) 2,738,398
Early childhood education 2,220,007 - - - - - - - - - - - 2,220,007
Transportation 2,343,930 - - - - - - - - - - - 2,343,930
Total program services 14,088,525 49,280 2,488 277,242 192,293 2,503 203,268 222 370,539 103,770 67,554 (132,483) 15,225,201
Supporting services:
Administration 1,041,368 - - - - - - - - - - - 1,041,368
Fundraising 466,397 - - - - - - - - - - - 466,397
Total supporting services 1,507,765 - - - - - - - - - - - 1,507,765
Total expenses 15,596,290 49,280 2,488 277,242 192,293 2,503 203,268 222 370,539 103,770 67,554 (132,483) 16,732,966
Change in net assets without donor restrictions 1,745,348 5,891 33,479 (86,115) 16,617 53,654 (28,712) 10,554 14,765 (46,443) 212,196 (7,476) 1,923,758
NET ASSETS WITH DONOR RESTRICTIONS
Purpose or time restricted contributions 2,862,207 - - - - - - - - - - - 2,862,207
Perpetually restricted contributions 100,372 - - - - - - - - - - - 100,372
Net assets released from program restrictions (107,523) - - - - - - - - - - - (107,523)
Change in net assets with donor restrictions 2,855,056 - - - - - - - - - - - 2,855,056
Change in total net assets 4,600,404 5,891 33,479 (86,115) 16,617 53,654 (28,712) 10,554 14,765 (46,443) 212,196 (7,476) 4,778,814
Net assets, beginning of year 17,776,447 70,855 1,077 231 80,276 1,616,565 - 5,391 486,400 (10,219) 926,917 (2,250,273) 18,703,667
Capital contribution - - - - - - 278,297 - - - - (278,297) -
Distribution to owner - (15,000) (24,630) 119,400 - - - - - - - (79,770) -
Net assets, end of year 22,376,851$ 61,746$ 9,926$ 33,516$ 96,893$ 1,670,219$ 249,585$ 15,945$ 501,165$ (56,662)$ 1,139,113$ (2,615,816)$ 23,482,481$
132
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
THE HOME CORPORATION
SCHEDULES OF FINANCIAL POSITION
June 30, 2020 and 2019
See Independent Auditor’s Report.
-62-
2020 2019
ASSETS
CURRENT ASSETS
Cash and cash equivalents (net of reserved cash)44,122$ 22,868$
Accounts receivable (net of allowance of $-0- and
$12,000, respectively)88 293
Prepaid assets 1,006 964
Total current assets 45,216 24,125
PROPERTY AND EQUIPMENT
Land 193,094 193,094
Buildings and improvements 1,558,503 1,558,503
Accumulated depreciation (1,220,690) (1,168,740)
Total property and equipment 530,907 582,857
OTHER ASSETS
Cash reserved for tenant deposits 16,101 15,898
Cash reserved for replacements 38,731 26,724
Cash reserved for taxes and insurance 78,079 59,465
Total other assets 132,911 102,087
Total assets 709,034$ 709,069$
LIABILITIES AND NET ASSETS
CURRENT LIABILITIES
Operating accounts payable 14,492$ 9,277$
Accrued liabilities 2,881 2,917
Rent deposits 17,558 16,956
Current portion of long-term debt 21,464 21,464
Total current liabilities 56,395 50,614
LONG TERM LIABILITIES
Long-term debt, net of current portion 539,930 561,562
Total liabilities 596,325 612,176
NET ASSETS
Without donor restrictions
Undesignated 112,709 96,893
Total liabilities and net assets without donor restrictions 709,034$ 709,069$
133
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
THE HOME CORPORATION
SCHEDULES OF ACTIVITIES
For the Years Ended June 30, 2020 and 2019
See Independent Auditor’s Report.
-63-
2020 2019
UNRESTRICTED REVENUES
Rental income 202,707$ 208,222$
Tenant fees 1,890 668
Interest income 28 20
Total revenues 204,625 208,910
EXPENSES
Administration
Advertising and leasing 247 263
Bank and misc fees 962 88
Bookkeeping fees 4,183 3,244
Legal and accounting 800 999
Management fee 18,396 19,337
Office supplies 1,065 666
Professional fees 1,750 -
Operating and maintenance
Bad debts 1,376 (4,651)
Contract on-site manager 10,633 14,765
Depreciation 51,950 51,950
Insurance 3,353 2,957
Interest 22,594 25,255
Key replacement 70 -
Maintenance and supplies 33,912 35,987
Pest control - 1,393
Property taxes 1,720 1,923
Repairs 1,380 1,114
Snow plowing and lawn care 15,041 19,383
Utilities, phone, garbage 19,377 17,620
Total expenses 188,809 192,293
Change in net assets 15,816 16,617
Net assets without donor restrictions, beginning of year 96,893 80,276
Net assets without donor restrictions, end of year 112,709$ 96,893$
134
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
THE HOME CORPORATION
SCHEDULES OF CASH FLOWS
For the Years Ended June 30, 2020 and 2019
See Independent Auditor’s Report.
-64-
2020 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from tenants 204,802$ 211,233$
Cash received for interest 28 20
Cash paid for management and bookkeeping (1,209) (22,581)
Cash paid for property operations (114,873) (96,996)
Cash paid for interest (15,041) (25,255)
Net cash flows from operating activities 73,707 66,421
CASH FLOWS FROM FINANCING ACTIVITIES
Cash paid on loan principal (21,629) (20,933)
Net cash flows from financing activities (21,629) (20,933)
Net change in cash and cash equivalents 52,078 45,488
Cash and cash equivalents, beginning of year 124,955 79,467
Cash and cash equivalents, end of year 177,033$ 124,955$
Reconciliation to Statements of Financial Position
Cash and cash equivalents 44,122$ 22,868$
Cash reserves 132,911 102,087
177,033$ 124,955$
CASH FLOWS FROM OPERATING ACTIVITIES
Change in net assets 15,816$ 16,617$
Adjustments to reconcile change in net assets to net cash
flows from operating activities:
Depreciation 51,950 51,950
Change in operating assets and liabilities:
Accounts receivable 205 2,343
Prepaid expenses (42) (964)
Accounts payable 5,179 (4,758)
Rent deposits 599 1,233
Net cash flows from operating activities 73,707$ 66,421$
135
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX,INC.
SHERWOOD INN APARTMENTS, INC.
SCHEDULES OF FINANCIAL POSITION
June 30, 2020 and 2019
See Independent Auditor’s Report.
-65-
2020 2019
ASSETS
CURRENT ASSETS
Cash and cash equivalents (net of reserved cash)65,836$ 13,998$
Accounts receivable (net of allowance of $500)1,015 2,011
Prepaid expenses 2,768 4,049
Total current assets 69,619 20,058
PROPERTY AND EQUIPMENT
Land 59,562 59,562
Furniture and fixtures 77,701 77,701
Buildings and improvements 1,277,660 1,277,660
Accumulated depreciation (751,995) (706,979)
Total property and equipment 662,928 707,944
OTHER ASSETS
Cash reserved for tenant deposits 13,266 13,144
Cash reserved for replacements 315,314 271,562
Total other assets 328,580 284,706
Total assets 1,061,127$ 1,012,708$
LIABILITIES AND NET ASSETS
CURRENT LIABILITIES
Operating accounts payable 14,310 13,213$
Accrued interest 2,656 1,809
Rent deposits 13,148 13,358
Current portion of long-term debt 40,507 40,507
Total current liabilities 70,621 68,887
LONG TERM LIABILITIES
Long-term debt, net of current portion 402,294 442,656
Total liabilities 472,915 511,543
NET ASSETS
Without donor restrictions
Undesignated 588,212 501,165
Total liabilities and net assets without donor restrictions 1,061,127$ 1,012,708$
136
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SHERWOOD INN APARTMENTS, INC.
SCHEDULES OF ACTIVITIES
For the Years Ended June 30, 2020 and 2019
See Independent Auditor’s Report.
-66-
2020 2019
UNRESTRICTED REVENUES
Rental income 394,649$ 378,561$
Tenant fees 3,144 4,377
Interest income 1,233 2,366
Total revenues 399,026 385,304
EXPENSES
Administration
Accounting fees 8,578 7,171
Advertising and leasing 636 867
Bank and misc fees 66 30
Legal and accounting 1,343 4,789
Management fee 32,055 30,891
Office supplies 8,418 4,293
Operating and maintenance
Contract management 38,975 46,523
Depreciation 45,017 45,017
Insurance 7,349 6,499
Interest 12,550 13,604
Maintenance and supplies 57,912 118,518
Pest control 10 4
Repairs 24,237 17,495
Snow plowing and lawn care 4,709 6,298
Utilities, phone, garbage 70,124 68,540
Total expenses 311,979 370,539
Change in net assets 87,047 14,765
Net assets without donor restrictions, beginning of year 501,165 486,400
Net assets without donor restrictions, end of year 588,212$ 501,165$
137
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SHERWOOD INN APARTMENTS, INC.
SCHEDULES OF CASH FLOWS
For the Years Ended June 30, 2020 and 2019
See Independent Auditor’s Report.
-67-
2020 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from tenants 398,789$ 381,561$
Cash received for interest 1,233 2,366
Cash paid for management (8,578) (30,891)
Cash paid for property operations (251,508) (294,778)
Cash paid for interest (3,862) (12,851)
Net cash flows from operating activities 136,074 45,407
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for property and equipment - (2,559)
Net cash flows from investing activities - (2,559)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash paid on loan principal (40,362) (39,216)
Net cash flows from financing activities (40,362) (39,216)
Net change in cash and cash equivalents 95,712 3,632
Cash and cash equivalents, beginning of year 298,704 295,072
Cash and cash equivalents, end of year 394,416$ 298,704$
Reconciliation to Statements of Financial Position
Cash and cash equivalents 65,836$ 13,998$
Cash reserves 328,580 284,706
394,416$ 298,704$
CASH FLOWS FROM OPERATING ACTIVITIES
Change in net assets 87,047$ 14,765$
Adjustments to reconcile change in net assets to net cash
flows from operating activities:
Depreciation 45,017 45,017
Change in operating assets and liabilities:
Accounts receivable 996 (1,377)
Prepaid expenses 1,281 (1,835)
Accounts payable 1,097 (12,678)
Accrued interest 847 753
Rent deposits (211) 762
Net cash flows from operating activities 136,074$ 45,407$
138
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
UNRESTRICTED CORPORATE FUNDS
SCHEDULES OF FINANCIAL POSITION
June 30, 2020 and 2019
See Independent Auditor’s Report.
-68-
2020 2019
ASSETS
Cash - operating savings 153,887$ 153,238$
Cash - operating checking 966,003 554,209
Less: cash currently committed to HRDC capital projects (799,570) (1,030,086)
Unrestricted corporate cash available 320,320 (322,639)
Investments in marketable securities 393,304 388,242
Accounts receivable 3,047 3,350
Interest receivable 1,198 1,291
Prepaid expense 9,696 9,696
Escrow account - 10,000
Loans receivable 303,394 327,498
Intercompany loans receivable 1,935,573 2,133,833
Investment in subsidiaries 650,185 650,185
Buildings 535,365 500,397
Land 56,267 56,267
Accumulated depreciation (240,378) (216,066)
Total assets 3,967,971$ 3,542,054$
LIABILITIES
Accounts payable 15,499$ 25,094$
Rental deposits 675 675
Loan payable 188,365 198,628
Intercompany loans payable 164,307 166,755
Total liabilities 368,846 391,152
NET ASSETS
Net assets, beginning of fiscal year 3,150,902 3,214,669
Change in net assets, current year 448,223 (63,767)
Total net assets 3,599,125 3,150,902
Total liabilities and net assets 3,967,971$ 3,542,054$
139
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
UNRESTRICTED CORPORATE FUNDS
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
For the Years Ended June 30, 2020 and 2019
See Independent Auditor’s Report.
-69-
2020 2019
REVENUE
Donations - unrestricted (HRDC Greatest Needs)629,650$ 261,335$
Fundraising income - unrestricted (HRDC Greatest Needs)105,510 79,411
Rent income 45,300 56,118
Partnership distribution income 8,466 7,516
Loan interest income 7,303 8,328
Investment interest income 2,708 13,007
Realized and unrealized gain on investments 8,427 27,474
Total revenues 807,364 453,189
EXPENSES
Salaries and fringe 342,747 231,652
Admin.service cost allocations 51,737 44,717
Bad debt expense - 6,844
Business meals/meetings 2,596 4,341
Contract services 47,887 13,572
Depreciation expense 24,312 24,312
Dues 3,320 9,411
Equipment and supplies 12,297 22,282
Fundraising expense 11,722 8,291
Insurance 5,494 5,188
Interest expense 14,692 11,942
Investment management fees 3,365 3,267
Janitorial expense 4,972 6,160
Legal 450 628
Other 7,490 8,222
Outreach/advertising/public relations 17,421 40,203
Property management 2,400 2,500
Property taxes 508 1,356
Recognition 7,196 10,723
Repairs and maintenance 2,648 8,408
Software 16,117 7,588
Space 16,547 11,740
Travel/training 6,563 10,663
Utilities 5,298 7,392
Total expenses 607,779 501,402
REVENUE OVER/(UNDER) EXPENSES 199,585 (48,213)
Transfers in 877,564 346,758
Transfers out (628,926) (362,312)
Net assets, beginning of fiscal year 3,150,902 3,214,669
Net assets, end of fiscal year 3,599,125$ 3,150,902$
140
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-70-
Budget Actual
REVENUE
Grant 401,531$ 370,158
Total Revenue 401,531$ 370,158
EXPENSES
Administration 40,153$ 40,153
Program Support 361,378 361,378
Total Expenses 401,531$ 401,531
Revenue Over/Under Expenses -$ -
Transfer In -$
Net Assets at July 1, 2018 0$
Net Assets at September 30, 2019 0$
WEATHERIZATION ASSISTANCE
Grant Perio d: July 1, 2018 to September 30, 2019 - LIEAP
Grant Number: DPHHS 18-028-16007-0
----LIEAP----
141
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-71-
Budget Actual
REVENUE
Grant 208,648$ 185,482
Total Revenue 208,648$ 185,482
EXPENSES
Administration 22,996$ 14,049
Program Operations 143,268 134,171
Liability Insurance 200 113
Financial Audit 1,000 1,176
Training & Technical Assistance 17,000 19,153
Health & Safety 24,184 16,821
Total Expenses 208,648$ 185,482
Revenue over/under expenses -$ -
Transfer In -$
Net Assets at July 1, 2019 0$
Net Assets at June 30, 2020 0$
WEATHERIZATION ASSISTANCE
Grant Period: July 1, 2019 to June 30, 2020 - DOE
Grant Number: DPHHS 19-028-30027-0
----DEPT OF ENERGY----
142
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-72-
Budget Actual
REVENUE
Grant 73,205$ 73,205
Total Revenue 73,205$ 73,205
EXPENSES 73,205$
Salaries and Fringe Benefits 61,588
Supplies 850
Communication 1,520
Space Costs 3,607
Travel 871
Office Costs 4,769
Direct Services 0
Total Expenses 73,205$ 73,205
Revenue Over/Under Expenses (0)$
Net Assets at October 1, 2017 0$
Net Assets at September, 2019 0$
LIEAP ADMINISTRATION PROGRAM
Grant Period: October 1, 2017 to September 30, 2019 - ADMIN
Grant Number: DPHHS 18-028-13007-0
----LIEAP ADMIN----
143
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-73-
----LIEAP CRF----
Actual
REVENUE
Grant 170,864$
Total Revenue 170,864$
EXPENSES
Direct Services 170,864$
Total Expenses 170,864$
Revenue Over/Under Expenses -$
Net Assets at November 1, 2018 0$
Net Assets at November 13, 2019 0$
LOW INCOME ENERGY ASSISTANCE PROGRAM
Grant Period: November 1, 2018 to November 13, 2019 - Contingency Revolving Fund (CRF)
Grant Number: DPHHS 19-028-13007-0
144
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-74-
Budget Actual Budget Actual
REVENUE
Grant 32,807$ 32,807 52,630 52,630
Total Revenue 32,807$ 32,807 52,630 52,630
EXPENSES
Salaries & Fringe Benefits 26,284 30,806 44,455 42,624
Communications 3,714 214 175
Space Costs 1,809 1,695 3,000 2,193
Travel 1,000 0 1,000 511
Office Costs 92 4,174 7,126
Total Expenses 32,807$ 32,807 52,630 52,630
Revenue Over/Under Expenses 0$ 0
Net Assets at October 1, 2017 0$ 0
Net Assets at September 30, 2019 0$ 0
----CLIENT ED--------OUTREACH----
LIEAP CLIENT EDUCATION & OUTREACH PROGRAM
Grant Period: October 1, 2017 to September 30, 2019 - CLIENT ED
October 1, 2017 to September 30, 2019 - OUTREACH
Grant Numbers: DPHHS 18-028-13007-0
DPHHS 18-028-15057-0
145
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-75-
Budget Actual
REVENUE
Grant 359,966$ 359,966
Total Revenue 359,966$ 359,966
EXPENSES
NWE Program Overhead 125,988$ 124,113
NWE Program Operations 233,978 236,971
Total Expenses 359,966$ 361,084
Revenue Over/Under Expenses 0$ (1,118)
Transfer In 1,118$
Net Assets at January 1, 2019 0$
Net Assets at December 10, 2019 0$
NORTHWESTERN ENERGY WEATHERIZATION PROGRAM
Grant Perio d: January 1, 2019 to December 10, 2019
Grant Number: DPHHS 19-028-33007-0
146
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-76-
Actual
REVENUE
General Energy Funds 2,606$
USB Funds 28,317
Energy Deposits 3,765
TEAM: Temporary Energy Assist for Minor Needs 254
TEAM: Deposits 335
Water Heater 1,339
Administrative Funds 6,904
Donations 815
Total Revenues 44,336$
EXPENSES
Energy Assistance 3,123$
Energy Assistance - USB 28,317
Energy Assistance - Deposits 3,765
Energy Assistance - TEAM 254
Energy Assistance - TEAM Deposits 335
Energy Assistance - Water Heater 1,339
Administration 22,853
Total Expenses 59,986$
Revenue Over/Under Expenses (15,650)$
Transfer In/Out 0$
Net Assets at July 1, 2019 29,124$
Net Assets at June 30, 2020 13,474$
ENERGY SHARE
Grant Period: July 1, 2019 to June 30, 2020
Grant Number: FY 2019-2020
147
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-77-
Actual
REVENUE
Energy Share Fees/Reimb 2,664$
Contract Income 400
Total Revenue 3,064$
EXPENSES
Labor and Materials 2,044$
Subcontractor Services 540
Total Expenses 2,584$
Revenue over/under expenses 480$
Net Assets at July 1, 2019 0$
Net Assets at June 30, 2020 480$
SUPPLEMENTAL WEATHERIZATION ASSISTANCE
Grant Period: July 1, 2019 to June 30, 2020 - ESOM
148
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-78-
Budget Actual
REVENUE
Grant 39,500$ 39,500
Total Revenue 39,500$ 39,500
EXPENSES
Salaries and Fringe Benefits 27,000 25,628
Travel and Training 9,500$ 7,396
Administration 3,000 8,896
Total Expenses 39,500$ 41,920
Revenue Over/Under Expenses -$ (2,420)
Transfer In 2,420$
Net Assets at October 1, 2017 0$
Net Assets at September 30, 2019 (0)$
LISC
Grant Perio d: October 1, 2017 to September 30, 2019 - LISC
Grant Number: 41189-0038
----LISC----
149
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-79-
Budget Actual
REVENUE
Grant 16,830$ 16,830
Total Revenue 16,830$ 16,830
EXPENSES
Salaries and Fringe Benefits 15,000 15,995
Administration 1,830$ 1,668
Total Expenses 16,830$ 17,663
Revenue Over/Under Expenses -$ (833)
Transfer In 833$
Net Assets at July 1, 2018 0$
Net Assets at September 30, 2019 0$
HEALTHY HOUSING HOUSING FIRST VILLAGE
Grant Perio d: July 1, 2018 to September 30, 2019 - LISC
Grant Number: 41189-0040
----LISC----
150
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-80-
Budget Actual
REVENUE
Grant 30,000$ 30,000
Total Revenue 30,000$ 30,000
EXPENSES
Salary and Fringe Benefits 27,273 31,622
Administration 2,727$ 1,506
Total Expenses 30,000$ 33,128
Revenue Over/Under Expenses -$ (3,128)
Transfer Out 3,128$
Net Assets at February 1, 2019 0$
Net Assets at December 31, 2019 0$
BRIDGES TO CAREER OPPORTUNITIES
Grant Period: February 1, 2019 to December, 31 2019
Grant Number: 41189-0042
151
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-81-
Actual
REVENUE
MDOC Contract Income 201,658$
NWMT Contract Income 2,023
Other Income 0
Total Revenue 203,681$
EXPENSES
Salaries & Fringe Benefits 156,909$
Travel & Training 4,187
Space 11,382
Office Costs 8,902
Insurance 1,370
Communications 1,274
Ready to Rent Program -
Housing Assistance Payments 8,255
Other 911
Total Expenses 193,190$
Revenue Over/Under Expenses 10,491$
Net Assets at July 1, 2019 35,812$
Net Assets at June 30, 2020 46,303$
SECTION 8 HOUSING PROGRAM
Grant Period: July 1, 2019 to June 30, 2020
Grant Number: MT DOC 20-745-0006
NeighborWorks Montana (NWMT)
152
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-82-
Budget Actual
REVENUE
Grant 64,667$ 64,667
Total Revenue 64,667$ 64,667
EXPENSES
Prevention of Homelessness - Security Deposits 3,250$ 3,250
Prevention of Homelessness - Rental Assistance 5,283 5,283
Prevention of Homelessness - Rental Assistance Medium 566 566
Prevention of Homelessness - Rental Assistance Arrears 9,696 9,696
Prevention of Homelessness - Rental Assistance Medium Term Arrears - -
Prevention of Homelessness - Housing Search & Placement 7,181 13,407
Homeless Services - Security Deposits 13,373 13,373
Homeless Services - Rental Assistance 8,640 8,640
Homeless Services - Rental Assistance Medium Term 1,881 1,881
Homeless Services - Rental Assistance Arrears 0 0
Homeless Services - Housing Search & Placement 11,101 14,524
Administration 3,696 7,306
Total Expenses 64,667$ 77,926
Revenue Over/Under Expenses 0$ (13,259)
Transfer In 13,259$
Net Assets at August 1, 2018 0$
Net Assets at July 31, 2019 0$
HUD EMERGENCY SHELTER GRANTS PROGRAM
Grant Period: August 1, 2018 to July 31, 2019
Grant Number: DPHHS 18-028-51007-0
153
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-83-
April 1, 2019 to March 31, 2020
Actual
REVENUE
Private Grant Revenue 35,000$
United Way 21,000
Donations 5,386
MHN / NWMT 31,761
Total Revenues 93,146$
EXPENSES
Prevention of Homelessness 12,833$
Homeless Services 0
Salaries & Fringe Benefits 74,165
Supportive Services 4,292
Office Expenses 13,510
Total Expenses 104,801$
Revenue Over/Under Expenses (11,654)$
Transfer In 32,126$
Paycheck Protection Program Loan Proceeds 1,374
Transfer Out (15,755)$
Net Assets at July 1, 2019 -$
Net Assets at June 30, 2020 6,091$
HOME TO STAY - EMERGENCY SERVICES
Report Period: July 1, 2019 to June 30, 2020
Grant Number: MT HomeOwnership Network (MHN) / NeighborWorks MT (NWMT)
154
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-84-
Food Bank
Gallatin County
Housing
Park County
Housing
Actual Actual Actual
REVENUE
Grant 18,835$ 19,605 3,236
Total Revenue 18,835$ 19,605 3,236
EXPENSES
Preventative & Homeless Services 0$ 19,605 3,236
Food Expense 18,835$ 0 0
Total Expenses 18,835$ 19,605 3,236
Revenue Over/Under Expenses 0$ (0) (0)
Transfer Out -$ - -
Net Assets at July 1, 2019 0$ 0 0
Net Assets at June 30, 2020 0$ 0 0
FEDERAL EMERGENCY MANAGEMENT AGENCY
Grant Period: July 1, 2019 to June 30, 2020
Grant Number: LRO 556000-003 Phase 35 Food
LRO 556000-002 Phase 35 Gallatin County Housing
LRO 559600-008 Phase 35 Park County Housing
155
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-85-
Budget Actual
REVENUES
Grant 33,885$ 33,885
Total Revenues 33,885$ 33,885
EXPENSES
Rental Assistance 30,066$
Security Deposit Assistance 0
Case Management 2,248
Administration 1,713
Total Expenses 34,027$
Revenue Over/Under Expenses (142)$
Transfer In/Out 142$
Net Assets at October 1, 2018 0$
Net Assets at September 29, 2019 0$
RYAN WHITE PART B HIV CARE
Grant Period: October 1, 2018 to September 29, 2019
Grant Number: 17-07-4-51-310-0
156
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-86-
Budget Actual
REVENUE
Grant 60,000$ 43,073
Total Revenue 60,000$ 43,073
EXPENSES
Salary and Fringe Benefits 35,000 17,239
Program Operations 25,000$ 25,000
Total Expenses 60,000$ 42,239
Revenue Over/Under Expenses -$ 833
Transfer Out (833)$
Net Assets at November 1, 2018 0$
Net Assets at December 31, 2019 0$
PARTNERSHIPS FOR PERMANENTLY SUPPORTIVE HOUSING
Grant Perio d: November 1, 2018 to December, 31 2019
Grant: Montana Healthcare Foundation
157
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-87-
Budget Actual
REVENUE
Grant 110,353$ 110,353
Donations 400
Total Revenues 110,353$ 110,753
EXPENSES 110,353$
Rental Assistance 84,586
Security Deposit Assistance 8,619
Case Management 9,151
Administration 10,750
Total Expenses 110,353$ 113,106
Revenue Over/Under Expenses (2,353)$
Transfer In 2,353$
Net Assets at July 1, 2019 0$
Net Assets at June 30, 2020 0$
RAPID RE-HOUSING
Grant Period: July 1, 2019 to June 30, 2020
Grant Number: HUD MT0055L8T001803
158
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-88-
Actual
REVENUE
Donations 343,651$
City of Bozeman 25,000
Fund Raising 39,225
Rental Income 12,100
Total Revenues 419,976$
EXPENSES
Salaries & Fringe Benefits 260,578$
Contract Services 1,108
Rent 79,100
Travel & Training 6,555
Supplies 6,058
Communications 1,649
Office Costs 7,640
Equipment 4,814
Supportive Services 6,607
Other 3,600
Utilities 12,523
Maintenance & Repairs 4,658
Fund Raising 2,007
Insurance 3,916
Advertising -
Audit 1,472
Total Expenses 402,284$
Revenue Over/Under Expenses 17,691$
Transfer In/Out (29,121)
Paycheck Protection Program 7,221
Net Assets at July 1, 2019 47,889$
Net Assets at June 30, 2020 43,680$
WARMING CENTER
Report Period: July 1, 2019 to June 30, 2020
159
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-89-
Actual
REVENUE
Donations 41,959$
Private Grant Revenue 11,000
United Way Income 5,000
Fundraising 257
Total Revenues 58,216$
EXPENSES
Salaries & Fringe Benefits 55,679$
Rent 9,875
Travel & Training 1,469
Supplies 418
Communications 963
Office Costs 1,991
Other 195
Utilities 940
Maintenance & Repairs 535
Fund Raising 310
Insurance 620
Advertising 144
Audit 362
Total Expenses 73,501$
Revenue Over/Under Expenses (15,285)$
Transfer In 15,285$
Net Assets at July 1, 2019 0$
Net Assets at June 30, 2020 0$
LIVINGSTON WARMING CENTER - PILOT
Report Period: July 1, 2019 to June 30, 2020
160
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-90-
Actual
REVENUE
Contributions:
Food *2,797,928$
United Way 2,000
Gallatin County Senior Mill Levy 10,500
Other 1,295,310
Fund Raising 176,229
Senior Food Contract Income -
Other Grant Revenue 10,800
Other Income 8,290
Total Revenues 4,301,058$
EXPENSES
Salaries & Fringe Benefits 511,083$
Travel & Training 1,863
Warehouse Space 11,486
Communication 3,416
Utilities, Garbage, Snow Removal 14,965
Fund Raising 13,558
Outreach/Public Relations 1,689
Vehicle 5,305
Repairs & Maintenance 10,738
Supplies 10,213
Insurance 15,107
Food Purchases 57,013
Food Distributions *2,706,564
Office costs 17,716
Audit 2,435
Interest Expense 3,422
Meat Processing -
Senior Food Program -
Depreciation Expense 29,523
Other 9,746
Total Expenses 3,425,843$
Revenue Over/Under Expenses 875,215$
Transfer Out (35,000)
Net Assets at July 1, 2019 792,973$
Net Assets at June 30, 2020 1,633,188$
* Food Contributions In-Kind valued at $1.62 per pound
GALLATIN VALLEY FOOD BANK
Report Period: July 1, 2019 to June 30, 2020
161
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-91-
Grant Number: DPHHS 19-027-21002-0
Actual
REVENUE
Fund Raising 500
Senior Food Contract Income 219,923
Other Grant Revenue -
Other Income -
Contributions 6,108
Total Revenues 226,531$
EXPENSES
Salaries & Fringe Benefits 15,902$
Fund Raising 34
Supplies 218
Insurance 105
Food Purchases 1,680
Food Distributions *203,402
Office costs 710
Audit 310
Other 472
Total Expenses 222,831$
Revenue Over/Under Expenses 3,700$
Net Assets at October 1, 2018 16,408$
Net Assets at September 30, 2019 20,108$
* Food Contributions In-Kind valued at $1.62 per pound
GALLATIN VALLEY FOOD BANK - SENIOR CFSP
Report Period: October 1, 2018 to September 30, 2019
162
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-92-
Actual
REVENUES
Donations 143,113$
Meals Service (Net of Discounts)54,824
Catering & Space Rental 123,989
City of Bozeman Support 25,000
Fund Raising 66,912
Private Grant 4,300
Kitchen Rental Fees 2,762
Catering Private Grant 5,845
Total Revenues 426,745$
EXPENSES
Salaries & Fringe Benefits 337,763$
Contract Services 2,859
Parking Lot Space 13,200
Travel & Training 4,355
Communications 2,634
Utilities, Garbage, Grounds Maintenance 31,000
Fund Raising 7,751
Outreach/Public Relations 5,445
Vehicle 1,371
Equipment -
Repairs & Maintenance 7,760
Supplies 17,776
Insurance 5,859
Food Purchases 84,962
Office Costs 6,776
Audit 3,528
Interest Expense 7,322
Depreciation Expense 11,880
Other 12,509
Total Expenses 564,749$
Revenue Over/Under Expenses (138,004)$
Transfers In
From: Summer Lunch 5,099$
HRDC Unrestricted Donations (Greatest Need)43,846$
Paycheck Protection Program Loan Proceeds 69,059$
GVFB 20,000$
Net Assets at July 1, 2019 (230,858)$
Net Assets at June 30, 2020 (230,858)$
FORK AND SPOON HOMESTYLE KITCHEN
Report Period: July 1, 2019 to June 30, 2020
163
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-93-
Actual
REVENUE
Private Grant Revenue 2,000$
Fund Raising 18,458
Donations 40,223
Restricted Donations 10,000
Total Revenues 70,681$
EXPENSES
Salaries & Fringe Benefits 16,361$
Travel and Training 591
Fund Raising 1,449
Outreach -
Supplies 56
Insurance 169
Food Purchases 40,700
Office Costs 613
Audit 355
Other -
Total Expenses 60,295$
Revenue Over/Under Expenses 10,386$
Paycheck Protection Program Loan Proceeds 2,261$
Net Assets at July 1, 2019 58,916$
Net Assets at June 30, 2020 71,563$
HEALTHY KIDSPACK PROGRAM
Report Period: July 1, 2019 to June 30, 2020
164
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-94-
Actual
REVENUE
Summer Lunch Contract Income 91,373$
Donations 614
Other Income -
Private Grant 2,400
Total Revenue 94,387$
EXPENSES
Salaries & Fringe Benefits 43,695$
Vehicle 799
Travel & Training 1,741
Supplies 1,734
Office Costs 2,847
Food Purchases 38,471
Total Expenses 89,287$
Revenue Over/Under Expenses 5,099$
Transfer Out (5,099)$
Net Assets at October 1, 2018 -$
Net Assets at September 30, 2019 (0)$
SUMMER LUNCH PROGRAM
Grant Period: October 1, 2018 to September 30, 2019
Grant Number: MT OPI 16-6512
165
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-95-
Actual
REVENUE
Contributions:
Food *81,433$
United Way 2,500
Other 91,030
Private Grant -
Building Fund 11,310
Fund Raising 6,389
Total Revenues 192,661$
EXPENSES
Salaries & Fringe Benefits 44,590$
Travel & Training 107
Communications 1,906
Rent 1,200
Utilities, Garbage, Snow Removal 3,561
Fund Raising 3,241
Vehicle 988
Repairs & Maintenance 850
Insurance 2,066
Food Purchases 2,081
Food Distributions *84,850
Office Costs 2,341
Audit 769
Other 1,763
Total Expenses 150,313$
Revenue Over/Under Expenses 42,349$
Transfer In 29,000$
Paycheck Protection Program Loan Proceeds 12,980$
Net Assets July 1, 2019 50,751$
Net Assets at June 30, 2020 135,080$
* Food Contributions In-Kind valued at $1.62 per pound
HEADWATERS AREA FOOD BANK
Report Period: July 1, 2019 to June 30, 2020
166
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-96-
Actual
REVENUE
Contributions:
Food *60,667$
United Way -
Big Sky Resort Tax 26,296
Other 145,168
Private Grant 17,509
Fund Raising 6,187
Total Revenues 255,828$
EXPENSES
Salaries & Fringe Benefits 55,296$
Travel & Training 0
Communic ations 1,254
Space Rental 18,900
Utilities, Garbage, Snow Removal 3,150
Fund Raising 2,488
Outreach/Public Relations 519
Vehicle 2,956
Repairs & Maintenance 4,813
Insurance 1,380
Food Purchases 16,294
Food Distributions *45,339
Office Costs 2,944
Audit 775
Meat Processing 0
Other 748
Total Expenses 156,856$
Revenue Over/Under Expenses 98,972$
Net Assets at July 1, 2019 34,031$
Net Assets at June 30, 2020 133,003$
* Food Contributions In-Kind valued at $1.62 per pound
BIG SKY COMMUNITY FOOD BANK
Report Period: July 1, 2019 to June 30, 2020
167
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-97-
Budget Actual
REVENUE
Title III Revenue 52,766$ 52,766
Title III Revenue - Respite 19,597 19,597
United Way 8,000 6,000
Donations 25,422 1,022
Other Grant Revenue 17,000 22,000
Total Revenues 122,785$ 101,385
EXPENSES
Salaries & Fringe Benefits 104,535$ 106,548
Supplies 650 705
Communications 250 340
Travel & Training 1,300 1,582
Insurance 1,115 1,240
Audit 250 484
Other - Program Support 16,263 1,451
Total Expenses 124,363$ 112,349
Revenue Over/Under Expenses 0$ (10,964)$
Paycheck Protection Program Loan Proceeds 21,356$
Net Assets at July 1, 2019 27,039$
Net Assets at June 30, 2020 37,431$
IN HOME SERVICES
Grant Period: July 1, 2019 to June 30, 2020
Grant Number: Area IV Agency on Aging 2020-004-013 (Gallatin County)
168
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-98-
Budget Actual
REVENUE
Title III Revenue 24,500$ 24,500
Title III Revenue - Respite 18,750 18,750
United Way 6,000 6,000
Park County 0
Donations 0 0
Other Grant Revenue 11,000
Total Revenues 60,250$ 49,250
EXPENSES
Salaries & Fringe Benefits 47,993$ 56,778
Supplies 700 313
Communicatio ns 0 0
Travel & Training 1,450 433
Building Space 0
Insurance 750 676
Audit 200 341
Other - Program Support 9,157 305
Total Expenses 60,250$ 58,846
Revenue Over/Under Expenses 0$ (9,596)$
Paycheck Protection Program Loan Proceeds 11,871
Net Assets at July 1, 2019 4,499$
Net Assets at June 30, 2020 6,773$
IN HOME SERVICES - PARK COUNTY
Grant Period: July 1, 2019 to June 30, 2020
Grant Number: Area IV Agency on Aging 2020-004-013 (Park County)
169
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-99-
Budget Actual
REVENUE
Grant 50,000$ 50,000
Other Income 5,000 0
Total Revenue 55,000$ 50,000
EXPENSES
Salaries & Fringe Benefits 47,500$ 46,903
Supplies 500 191
Communications 1,750
Travel 750 766
Insurance 500 17
Audit 500 250
Other 3,500 2,772
Total Expenses 55,000$ 50,899
Revenue Over/Under Expenses 0$ (899)
Transfer In 899$
Net Assets at July 1, 2019 0$
Net Assets at June 30, 2020 0$
STATE HEALTH INSURANCE PROGRAM (SHIP) - INFORMATION & ASSISTANCE
Grant Period: July 1, 2019 to June 30, 2020
Grant Number: Area IV Agency on Aging 2020-004-013
170
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-100-
Budget Actual In-Kind
Excess Non-
Federal Share
REVENUE
Federal Grant 86,161$ 86,161
Federal Grant - 3-Year Augmentation Carryfwd 244,222 136,627
Gallatin County Senior Mill Levy 11,000 11,000
United Way 5,000 5,000
Title III Grant 6,425 3,934 2,491
Donations 14,746 10,765
Work site 6,506 1,375
Other Grant Revenue 20,000
In-Kind 17,330 16,224
Total Revenues 411,390$ 254,862 16,224 2,491
EXPENSES
Personnel Expense
Project Director 57,923$ 51,509 2,163
Program Coordinators 36,411 34,218
Senior Reach Program Manager 28,080 21,957
Fiscal Staff 6,123 6,614
Executive 4,000 5,053
Personnel 3,163 4,549
Receptionists 1,721 2,229
Fringe Benefits 20,363 22,778 328
Agency-wide Insurance 3,750 1,581
Local Travel 500 1,229
Long Distance Travel 4,500 593
Supplies 5,000 3,655
Computer Service 1,650 3,437
Senior Reach: Community Health Partners 47,860 47,860
Senior Reach Licensing Fee 6,200 6,200
Communications 5,000 3,124
Printing 5,977 376 2,531
Space 24,694 19,344 9,694
Audit 567 808
Other 500 370
Volunteer Expense
Meals 1,000 804
Insurance 1,060 1,221
Travel 2,009 430 3,999
Recognition 10,571 9,623
Augmentation Year 3 101,536
Total Expenses 380,158$ 249,563 16,224 2,491
Revenue Over/Under Expenses 31,232$ 5,299 0 0
Net assets at April 1, 2019 0$ 0 0
Net assets at March 31, 2020 5,299$ 0 0
RETIRED SENIOR VOLUNTEER PROGRAM
Grant Period: April 1, 2019 to March 31, 2020
Grant Number: CNCS 18SRPMT002
Area IV Agency on Aging (Title III) 2020-004-013
171
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-101-
Budget Actual
REVENUE
Grant 9,537$ 9,535
Total Revenue 9,537$ 9,535
EXPENSES
Salaries & Fringe Benefits 9,537$ 8,216
Travel & Training 86
Space 1,233
Total Expenses 9,537$ 9,535
Revenue Over/Under Expenses 0$ 0$
Transfer In -$
Net Assets at June 1, 2019 0$
Net Assets at May 31, 2020 0$
SENIOR MEDICARE PATROL
Grant Period: June 1, 2019 to May 31, 2020
Grant Number: Area XI Agency on Aging MOU
172
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-102-
Budget Actual
REVENUE
Grant 34,577$ 33,174
Total Revenue 34,577$ 33,174
EXPENSES
Salaries & Fringe Benefits 26,408$ 26,886
Travel & Training 3,571 2,391
Other 4,598 8,531
Total Expenses 34,577$ 37,808
Revenue Over/Under Expenses 0$ (4,634.05)
Transfer In from Sherwood Apts Inc 4,635$
Net Assets at January 1, 2019 0$
Net Assets at December 31, 2019 0$
SHERWOOD SERVICE COORDINATOR
Grant Period: January 1, 2019 to December 31, 2019
Grant Number: MFSC179734-01-01
173
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-103-
Capital
Budget Actual Actual
REVENUE
Title III Revenue 21,400$ 21,400
ParaTransit Contract - Streamline 101,500 101,500
MT DOT Transade 210,717 210,717
MT DOT Capital Grants - Vehicles 0 - 29,084
MT DOT CARES Funding - 212,024
Local Revenue
Friends of Galavan - 3,500
Gallatin County 78,500 78,500
City of Bozeman 105,000 122,183
City of Belgrade 10,000 10,000
United Way 10,000 5,000
Rider Donations 15,000 4,884
Contributions 2,000 2,655
Other (Advertising) Income 8,400 -
Storage Space Rental Income 4,000 5,596
Investment Income/Other 10,500 553
Adopt-A-Bus - 0
Contract Income-Headstart/Family Promise 6,400 -
Sale Proceeds 0 0
Other - 6,422
Total Revenues 583,417$ 784,934 29,084
EXPENSES
Salaries & Fringe Benefits 380,000$ 349,499
HRDC Admin. Cost Allocations 45,000 44,028
Gas & Oil 55,000 42,980
Repairs & Maintenance 40,000 36,685
Insurance 18,000 20,008
Voucher Program Contract - -
Bus Barn Operating Costs 5,000 5,898
Travel & Training 2,500 411
Advertising/PR 1,500 457
Cleaning - 12,150
Supplies 3,500 4,134
Communications 4,500 6,090
Audit 1,000 1,386
Other (incl RM software)5,000 11,145
Equipment-Other 500 413
Equipment-Vehicles 0 0 34,216
Total Expenses 561,500$ 535,283 34,216
Revenue Over/Under Expenses 21,917$ 249,651 (5,132)
Operating Funds Applied to Capital (5,132)$ 5,132
Transfer Out (1,995)
Transfer In - Smyth Interest Income 10,500$
Net Assets at July 1, 2019 23,845$ 0
Net Assets at June 30, 2020 276,868$ 0
GALAVAN / SENIOR TRANSPORTATION
Grant Period: July 1, 2019 to June 30, 2020
Grant Names: Not for Profit Work & Services Agreement - 2020318
MT DOT 111074 - Section 5311 Capital
MT DOT - TransAde
174
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-104-
Montana State University - Contract # CS180031
Streamline Bridger Bowl Service Contract
City of Bozeman - Transfer Station Contract
Budget Actual Capital Actual
REVENUE
MT DOT Operating Grant 1,150,046$ 1,602,247
MT DOT Capital Grant - Vehicle Repair 0 18,581
Local Revenue
Associated Students of MSU 164,500 188,556
Contract Income 101,000 135,125
City of Bozeman 150,000 150,000
City of Belgrade 8,000 10,000
Gallatin County - 20,000
Montana State University 112,000 69,167
Other (Advertising) Income 2,000 85
Storage Space Rental Income 14,000 14,200
Contributions 1,000 31,305
Insurance Revenue - 4,858
Total revenues 1,702,546$ 2,225,543 18,581
EXPENSES
Salaries & Fringe Benefits 145,000$ 124,490
HRDC Admin Cost Allocations 63,000 63,560
Contract Services 860,465 935,056
Gas & Oil 188,000 116,681
Repairs & Maintenance 250,000 175,856 24,312
Insurance 59,000 77,717
Bus Barn Operating Costs 13,000 16,271
Parking Garage Cleaning/Security 15,000 13,317 -
Travel & Training 8,000 2,560
Advertising/PR & Outreach 40,000 70,474
Supplies 5,000 5,069
Communications 8,000 9,681
Space 0 0
Audit 2,000 2,080
Other 2,000 473
Equipment - Other 1,000 3,366
Equipment - Vehicles 0 23,419
Equipment - Vehicle Wraps 0 0
Equipment - GPS Tracking Software 20,000 21,826
Bus Shelters/Street Furniture 0 0
Transportation Development Plan - 105,440
Total Expenses 1,679,465$ 1,767,337 24,312
Revenue Over/Under Expenses 23,081$ 458,206 (5,731)
Operating Funds Applied to Capital (5,731)$ 5,731
Transfer Out (212,024) -
Net Assets at July 1, 2019 420,046$ 0$
Net Assets at June 30, 2020 660,497$ 0$
STREAMLINE BUS / PUBLIC TRANSPORTATION
Grant Period: July 1, 2019 to June 30, 2020
Grant Names: MT DOT 110742 - Section 5311 Operating
MT DOT 110656 - Section 5311 Capital Grant - Vehicle Repair
175
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-105-
Budget Actual Budget Actual
REVENUE
Grant 160,042$ 160,042 7,145 7,145
Other Income 0 0 0 0
Total Revenues 160,042$ 160,042 7,145 7,145
EXPENSES
In-School 40,010$ 4,723 1,786 154
Out-of-School 120,031 158,800 5,359 6,999
Total Expenses 160,041$ 163,524 7,145 7,153
Revenue Over/Under Expenses 1$ (3,482) 0 (8)
Transfer In 3,482$ 0
Net Assets at July 1, 2019 0$ 0
Net Assets at June 30, 2020 0$ (8)
WORKFORCE INNOVATION & OPPORTUNITY ACT - YOUTH
Grant Period: July 1, 2019 to June 30, 2020
Grant Name: DLISF13_WIAYouth09-6
Modification #1
176
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-106-
Budget Actual
REVENUE
Grant 107,100$ 107,900
Other Income
Total Revenues 107,100$ 107,900
EXPENSES
Salaries & Fringe Benefits 83,500$ 83,567
Rent Expenses 3,000 3,110
Administrative 8,500 16,802
Travel & Training 6,600 7,102
Equipment & Supplie s 3,000 1,593
Youth Stipends/Support 2,200 2,714
NYTD Survey Incentives 300 120
Total Expenses 107,100$ 115,008
Revenue Over/Under Expenses -$ (7,108)
Transfer In 7,108$
Net Assets at July 1, 2019 0$
Net Assets at June 30, 2020 0$
CHAFEE FOSTER CARE INDEPENDENCE PROGRAM
Grant Period: July 1, 2019 to June 30, 2020
Contract Number: DPHHS 20193FCIP0009
Action Inc (Butte) MOU for Combined Service Area
177
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-107-
Actual
REVENUE
Donations 69,469$
Gallatin County 545
United Way 5,000
Fund Raising Income 4,354
Private Grants 12,500
Insurance Revenue 39,578
Misc Income 255
Total Revenues 131,701$
EXPENSES
Salaries & Fringe Benefits 97,487$
Youth Stipends/Support 2,239
Rent 4,400
Utilities & Phone 3,580
Maintenance & Repairs 3,775
Supplies/Office Costs 2,980
Travel & Training 2,571
Legal & Audit 875
Insurance 3,405
Taxes 2,639
Interest Expense 20,959
Depreciation 24,975
Other Expenses 5,934
Total Expenses 175,818$
Revenue Over/Under Expenses (44,116)$
Paycheck Protection Program Loan Proceeds 36,321$
Transfers Out
Foster Youth Support (6,775)$
WIOA Youth Support (3,482)$
Net Assets at July 1, 2019 60,724$
Net Assets at June 30, 2020 42,673$
BLUEPRINT - YOUTH TRANSITIONAL LIVING HOUSE
Report Period: July 1, 2019 to June 30, 2020
178
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-108-
Budget Actual In-Kind
REVENUE
Grant 1,571,938$ 1,599,373
USDA Child Care Food Contract 95,000 108,492
Other Income 9,100 10,665
In-kind 392,985 318,496
Total Revenues 2,069,023 1,718,530$318,496$
EXPENSES
Salaries 1,011,472$ 1,062,848
Fringe Benefits 278,459 309,615
Travel/Training 9,500 28,474
Supplies 14,034 30,393
Contract Services 8,225 16,192
Other 354,348 291,481
In-kind Expenses 392,985 318,496
Total Expenses 2,069,023$ 1,739,003 318,496
Revenue Over/Under Expenses 0$ (20,473) (0)
Transfer In 20,473$
Net Assets at April 1, 2019 0$ 0
Net Assets at March 31, 2020 (0)$ (0)
HEAD START PROGRAM
Grant Period: April 1, 2019 to March 31, 2020
Grant Number: HHS 08CH010871-01-01
179
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-109-
Budget Actual
REVENUE
Grant 30,000$ 1,437
Contract Income 88,000 62,258
Other Income 10,000 10,000
Total Revenues 128,000$ 73,695$
EXPENSES
Salaries 139,820$ 70,575
Fringe Benefits 46,607 21,393
Travel/Training 1,300 279
Supplies 3,325 1,541
Contract Services - 133
Other 36,832 22,996
Total Expenses 227,883$ 116,916
Revenue Over/Under Expenses (99,883)$ (43,221)
Transfer In 43,221$
Net Assets at April 1, 2019 0$
Net Assets at March 31, 2020 0$
Grant Period: April 1, 2019 to March 31, 2020
HEAD START PRIVATE PAY PROGRAM
180
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-110-
Budget Actual
REVENUE
Grant 116,937$ 116,937
Total Revenue 116,937$ 116,937
EXPENSES
Salaries 74,429$ 77,558
Fringe Benefits 18,728 25,563
Purchased Professional & Technical 10,000 7,500
Purchased Property Services 543 -
Other Purchased Services 4,500 -
Supplies 8,737 7,154
Property & Equipment - -
Total Expenses 116,937$ 117,775
Revenue Over/Under Expenses -$ (838)
Transfer In 838$
Net Assets at July 1, 2019 0$
Net Assets at June 30, 2020 0$
PRE-SCHOOL DEVELOPMENT
Report Period: July 1, 2019 to June 30, 2020
Grant Number: MT OPI 16 6646 16 20
181
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-111-
Bozeman
Center
Livingston
Center
Belgrade
Center
Actual Actual Actual
REVENUE
Rental Income 32,400$ 42,000 74,400
Total Revenue 32,400$ 42,000 74,400
EXPENSES
Gas & Electric 3,495$ 3,216 6,201
Water, Sewer, & Garbage 2,484 2,081 2,629
Maintenance & Repairs 7,976 10,604 9,560
Janitorial/Grounds 7,196 6,541 9,373
Property Management/Audit 2,000 2,000 2,000
Insurance 2,051 1,788 2,973
Taxes 500 0 83
Interest Expense 0 5,014 23,650
Depreciation 1,800 1,794 62,174
Total Expenses 27,502$ 33,038$ 118,643$
Revenue Over/Under Expenses 4,898$ 8,962 (44,243)
Net Assets at July 1, 2019 52,617$ (28,685) 379,698
Net Assets at June 30, 2020 57,515$ (19,723) 335,455
HEAD START FACILITIES
Report Period: For the Year Ended June 30, 2020
182
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-112-
Operations DPA Lending
REVENUE
Big Sky Resort Tax Revenue 125,501$ 110,000
Donations 11,000
Fund Raising Income 350
Underwriting Fees 4,858
Grants 90,000
Total Revenue 136,851$ 204,858
EXPENSES
Salaries & Fringe Benefits 109,893$ 8,753
Consultant Services 10,643 0
Travel & Training 1,766 0
Legal/Audit 58 0
Supplies 2,106 0
Office Space 8,704 0
Other 4,287 0
Total Expenses 137,457$ 8,753
Revenue Over/Under Expenses (606)$ 196,105
Homebuyer Loans Disbursed (455,750)
Transfer Out (27,933) 0
Net Assets at July 1, 2019 28,539$ 154,275
Net Assets at June 30, 2020 0$ (105,370)
BIG SKY COMMUNITY HOUSING TRUST
Report Period: July 1, 2019 to June 30, 2020
183
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-113-
HOME COB COB AHO Other Total
Actual Actual Actual Actual Actual Actual
REVENUE
Grant 172,002$ 172,002
Contract Income 40,000 78,150 95,153 213,303
Contributions 5,485 5,485
Homebuyer Loans Repaid 75,955 35,000 13,159 124,114
Appreciation Share Realized 16,139 15,634 31,773
Total Revenues 264,096$ 90,634 78,150 13,159 100,638 546,677
EXPENSES
Salaries & Fringe 19,554$ 13,417 4,144 106,266 143,381
Space 1,066 1,383 241 3,841 6,531
Communications 86 41 4 451 582
Supplies 1,000 6,620 7,620
Contract Services 419 419
Audit & Legal 1,280 1,280
Travel & Training 34 4,899 4,933
Homebuyer Loan Fees 962 1,400 2,362
Total Expenses 21,702$ 14,841 6,789 0 123,776 167,109
Revenue Over/(Under) expenses 242,394$ 75,792 71,361 13,159 (23,138) 379,568
Homebuyer Loans Disbursed (235,957)$ 0 (70,000) 0 0 (305,957)
Transfer Out *(81,193) (81,193)
Net assets at July 1, 2019 (1,525)$ 399,251$ 1,123$ 180,112$ (73,296)$ 505,666$
Net Assets for Operations at June 30, 2020 4,912$ 285,145$ 2,484$ 31,277$ (107,753)$ 216,065$
Net Assets for Lending at June 30, 2020 0$ 189,898$ 0$ 80,800$ 11,320$ 282,019$
* CDBG Program Income Applied to Humble Homes and Scattered Sites Land Trust
RTH Lending Pool: July 1, 2006 to June 30, 2020
Grant Number: HOME M13-SG300100-01-A/B/C/D/E/F/G/H
CDBG Pgm Inc
ROAD TO HOME - HOMEOWNERSHIP CENTER
Report Period: July 1, 2019 to June 30, 2020
Grant Periods: MT Dept of Commerce (HOME) November 7, 2013 to September 30, 2020
City of Bozeman (COB) November 25, 2003 to June 30, 2020
City of Bozeman Affordable Hsg Ordinance (AHO) March 30, 2018 to June 30, 2020
MT HomeOwnership Network (MHN)/NeighborWorks MT (NWMT) October 1, 2004 to June 30, 2020
184
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-114-
Actual
REVENUE
HRDC Owned
Management fees: Big Sky Villas Apts (24 units)17,912$
Management fees: Boulevard Apts (42 units)23,492
Management fees: Colorado Apts (8 units)4,035
Management fees: Cottages @ Menicucci Sq (18 units)13,692
Management fees: Miles Apts (40 units)26,804
Management fees: Sherwood Inn Apts (50 units)31,806
Management fees: Summit Place Apts (7 units)4,387
Management fees: West Babcock Apts (24 units)18,396
Management fees: West Edge Condos (4 units)2,365
Management fees: HRDC Facilities (14 buildings)29,600
Third-Party Owned
Management fees: Antelope Court Apts (30 units)16,393
Management fees: Buffalo Court Apts (20 units)9,443
Management fees: Castle Mountain Apts (10 units)8,026
Management fees: Guardian Apts (118 units)63,821
Total Revenues 270,173$
EXPENSES
Salaries & Fringe Benefits 176,396$
Contract Services 2,630
Travel & Training 1,031
Space Costs 7,517
Communications 1,267
Supplies 5,638
Office Costs 1,432
Liability Insurance 3,151
Legal 45
Other 663
Total Expenses 199,770$
Revenue over/under expenses 70,403$
Transfer In (Out) (8,867)$
Net assets at July 1, 2019 85,039$
Net assets at June 30, 2020 146,575$
RESOURCE PROPERTY MANAGEMENT
Report Period: July 1, 2019 to June 30, 2020
185
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-115-
Budget Actual
REVENUE
Grant 317,785$ 317,785
Misc Income 1,556
Total Revenue 317,785$ 319,341
EXPENSES
Salaries & Fringe 147,233$ 168,543
Consultants & Contract Services 4,600 9,276
Travel/Training 3,000 10,862
Space 7,500 9,954
Supplies 4,000 600
Small Equipment 6,000 0
Other Non-Direct Expenses 0 10,738
Support for Programs/Projects and Other Costs 145,442 109,369
Total Expenses 317,775$ 319,341
Revenue Over/Under Expenses 10$ (0)
Net Assets at January 1, 2018 0$
Net Assets at August 31, 2019 0$
COMMUNITY SERVICES BLOCK GRANT
Grant Period: January 1, 2018 to August 31, 2019
Grant Number: DPHHS 18-028-10007-0
186
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-116-
Budget Actual Budget Actual
REVENUE
Rental Income 110,400$ 110,400 37,200 37,200
Other Income 0 4,800 0 0
Total Revenue 110,400$ 115,200 37,200 37,200
EXPENSES
Gas & Electric 13,200$ 13,844 3,600 3,778
Water, Sewer, & Garbage 3,800 3,693 700 1,220
Maintenance & Repairs 40,808 39,430 2,200 1,425
Janitorial/Grounds 15,800 15,600 5,800 6,440
Property Management/Audit 7,200 7,200 1,000 800
Insurance 2,796 2,567 1,048 2,238
Taxes 620 932 130 204
Interest Expense 17,516 16,313 10,682 9,318
Depreciation 42,297 42,297 16,742 16,742
Total Expenses 144,037$ 141,876 41,902 42,166
Revenue Over/Under Expenses (33,637)$ (26,676) (4,702) (4,966)
Net Assets at July 1, 2019 734,301$ (120,939)
Net Assets at June 30, 2020 707,625$ (125,905)$
HRDC CENTRAL AND ANNEX OFFICES
Report Period: July 1, 2019 to June 30, 2020
HRDC Central Office HRDC Annex Office
187
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SUPPLEMENTAL SCHEDULE
SCHEDULES OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
See Independent Auditor’s Report.
-117-
Actual
REVENUE
Allo cation Payments from Programs 911,061$
Total Revenues 911,061$
EXPENSES
Salaries & Fringe Benefits 724,750$
Space Costs 31,651
Financial Audit 44,405
Communications 10,173
Office Costs 2,771
Small Equipment 5,672
Computer Service 79,196
Travel/Training 6,966
Contract Services 15,948
Other 2,357
Total Expenses 923,889$
Revenue Over/Under Expenses (12,827)$
Transfer In 8,683$
Net Assets at July 1, 2019 -$
Net Assets at June 30, 2020 (4,144)$
SCHEDULE OF ADMINISTRATIVE COSTS ALLOCATED
Report Period: For the Year Ended June 30, 2020
188
S I N G L E A U D I T S E C T I O N
189
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2020
-118-
FEDERAL SOURCE Total Total
PASS THROUGH SOURCE CFDA Pass Through Dollars Federal Awards to
PROGRAM NAME No.Grant Term Number Awarded Expenditures Subrecipients
Dept. of Housing and Urban Development
Montana Dept. of Health and Human Services
Emergency Shelter Grant 19-20 14.231 08/01/19 - 07/31/20 19-028-51007-0 76,337 75,037$ -$
Emergency Shelter Grant 20-21 14.231 08/01/20 - 03/31/21 20-028-51007-0 257,067 43,129 -
Total Emergency Shelter Grant 118,166 -
Direct
Continuum of Care - Rapid Re-Housing 14.267 07/01/19 - 06/30/20 MT0055L8T1802 110,353 110,353 -
Total Continuum of Care 110,353 -
Direct
Multifamily Housing Service Coordinators 14.191 01/01/20 - 12/31/20 MFSC179734-01-04 28,661 20,346 -
Multifamily Housing Service Coordinators 14.191 01/01/19 - 12/31/19 MFSC179734-01-03 15,365 15,365 -
35,711 -
Montana Dept. of Commerce
Home Investment Partnership Program - RTH 14.239 07/01/19 - 09/30/20 M13-SG300100-01-G 2,159,000 247,957 -
Local Initiatives Support Corporation
Rural LISC 14.252 10/01/17 - 09/30/19 41189-0038 39,500 2,792 -
Rural LISC - Health Housing HFV 14.252 07/01/18 - 09/30/19 41189-0040 16,830 5,218 -
Rural LISC - Health Housing HFV 14.252 07/01/19 - 09/30/20 41189-0043 15,300 10,406 -
Rural LISC 14.252 10/01/19 - 09/30/21 41189-0044 36,000 17,708 -
Rural LISC - Bridges to Career Opportunities 14.252 01/01/20 - 12/31/20 41189-0045 30,000 2,376 -
Total LISC 38,500 -
Total Department of Housing and Urban Development 550,687 -
Department of Labor
Montana Department of Labor
WIA/WIOA Cluster
Workforce Innovation & Opportunity Act 17.259 07/01/19 - 06/30/20 DLISF20CONWSD_102 160,042 160,042 -
Workforce Innovation & Opportunity Act - MOD 17.259 07/01/19 - 06/30/20 DLISF20CONWSD_102_1 7,145 7,145 -
Total Department of Labor, WIA/WIOA Cluster 167,187 -
190
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)
Year Ended June 30, 2020
-119-
FEDERAL SOURCE Total Total
PASS THROUGH SOURCE CFDA Pass Through Dollars Federal Awards to
PROGRAM NAME No.Grant Term Number Awarded Expenditures Subrecipients
Department of Transportation
Montana Department of Transportation
Formula Grants for Other Than Urbanized Areas 20.509 07/01/19 - 06/30/20 110742 1,150,046 696,669 -
Formula Grants for Other Than Urbanized Areas 20.509 07/01/18 - 06/30/20 110656 36,517 18,581 -
COVID-19 Formula Grants for Other Than Urbanized Areas 20.509 01/20/20 - 12/31/20 REIMB 961,130 -
1,676,380 -
Montana Department of Transportation
Capital Assistance Program Enhanced Mobility 20.513 07/01/19 - 06/30/20 111074 29,084 29,084 -
Federal Transit Cluster
Bus and Bus Facilities Formula Program 20.526 07/01/18 - 06/30/19 110507 - - -
Bus and Bus Facilities Formula Program 20.526 07/01/18 - 06/30/19 110579 - - -
Total Federal Transit Cluster -
Total Department of Transportation 1,705,464 -
Department of Energy
Montana Dept. of Health and Human Services
DOE Weatherization 19-20 81.042 07/01/19 - 06/30/20 20-028-30027-0 208,648 185,482 -
Total Department of Energy 185,482 -
Department of Education
Montana Office of Public Instruction
Preschool Development 19-20 84.419 07/01/19 - 06/30/20 016-6646-1616 116,937 116,937 -
Total Department of Education 116,937 -
Federal Emergency Management Agency
United Way
Emergency Food and Shelter Program Cluster
FEMA - Housing, Park County 97.024 10/01/18 - 05/31/20 559600-008 (36)3,236 3,236 -
FEMA - Housing, Gallatin County 97.024 10/01/18 - 05/31/20 559600-002 (36)19,605 19,605 -
FEMA - Food 97.024 10/01/18 - 05/31/20 559600-003 (36)18,835 18,835 -
Total Federal Emergency Management Agency, Emergency Food and Shelter Cluster 41,676 -
191
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)
Year Ended June 30, 2020
-120-
FEDERAL SOURCE Total Total
PASS THROUGH SOURCE CFDA Pass Through Dollars Federal Awards to
PROGRAM NAME No.Grant Term Number Awarded Expenditures Subrecipients
Department of Health and Human Services
Rocky Mountain Development Council, Inc.
Aging Cluster
TITLE III-B Homemaker Services 93.044 07/01/19 - 06/30/20 2020-004-013 381 381 -
TITLE III-B Respite / Caregiver Support 93.052 07/01/19 - 06/30/20 2020-004-013 19,597 19,597 -
TITLE III-E Caregiver Support - Park County 93.052 07/01/19 - 06/30/20 2020-004-013 18,750 18,750 -
Total Aging Cluster 38,728 -
State Health Insurance Assistance Program 93.324 07/01/19 - 06/30/20 2019-004-013 25,000 25,000 -
Missoula Aging Services (Area XI Agency on Aging)
Senior Medicare Patrol 19-20 93.048 06/01/19 - 05/31/20 None 10,537 8,667 -
Senior Medicare Patrol 20-21 93.048 06/01/20 - 05/31/21 None 9,537 951 -
Total Senior Medicare Patrol 9,618 -
CSBG 18 93.569 01/01/18-08/31/19 18-028-10007-0 317,785 9,451 -
CSBG 19 93.569 01/01/19-08/31/20 19-028-10007-0 332,667 332,667 6,324
Total 477 Cluster 342,118 6,324
Direct
Head Start
Head Start 19-20 93.600 04/01/19 - 03/31/20 08CH010871-01 1,571,886 1,146,886 -
In-Kind - 251,938 -
Head Start 20-21 93.600 04/01/20 - 03/31/21 08CH010871-02 1,579,444 396,783 -
In-Kind - 10,275 -
Less In-Kind (262,213) -
COVID - 19 Head Start 40,774 -
Total Head Start 1,584,443 -
Montana Dept. of Health and Human Services 477 Cluster
192
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)
Year Ended June 30, 2020
-121-
FEDERAL SOURCE Total Total
PASS THROUGH SOURCE CFDA Pass Through Dollars Federal Awards to
PROGRAM NAME No.Grant Term Number Awarded Expenditures Subrecipients
Department of Health and Human Services, continued
Montana Dept. of Health and Human Services
LIEAP Client Education/Advocacy 18-19 93.568 10/01/18 - 08/31/20 19-028-13007-0 40,771 40,739 -
LIEAP Client Education/Advocacy 19-20 93.568 10/01/19 - 08/31/21 20-028-13007-0 38,557 928 -
LIEAP Outreach 17-18 93.568 10/01/17 - 09/30/19 18-028-15057-0 52,630 2,203 -
LIEAP Outreach 18-19 93.568 10/01/18 - 08/31/20 19-028-13007-0 48,061 48,061 -
LIEAP Outreach 19-20 93.568 10/01/19 - 10/01/20 20-028-13007 35,437 348
LIEAP Administration 18-19 93.568 10/01/18 - 09/31/20 19-028-13007-0 80,716 75,538 -
LIEAP Administration 20-21 93.568 10/01/19 - 09/30/21 20-028-13007-0 77,807 7,292 -
LIEAP Contingency Revolving Fund 18-19 93.568 11/01/18 - 11/13/19 19-028-13007-0 REIMB 44,063 -
LIEAP Contingency Revolving Fund 20-21 93.568 11/14/19 - 09/30/20 20-028-11007-0 REIMB 93,584 -
LIEAP Weatherization 18-19 93.568 07/01/18 - 09/30/19 19-028-16007-0 401,531 103,747 -
LIEAP Weatherization 20-21 93.568 07/01/19 - 08/31/21 20-028-16007-0 491,413 283,027 -
COVID-19 LIEAP Administration 93.568 05/01/20 - 09/30/21 20-028-19067-0 28,685 8,492 -
COVID-19 CRF 20-21 93.568 05/01/20 - 09/30/21 20-028-19067-0 REIMB 6,673 -
Total LIEAP 714,695 -
Chafee Foster Care Independence 93.674 07/01/19 - 06/30/20 20123FCIP0008 107,900 107,900 -
Ryan White Part B HIV Care Formula Grant 93.917 10/01/18 - 09/30/19 17-07-4-51-310-0-2 33,885 14,713 -
Ryan White Part B HIV Care Formula Grant 93.917 10/01/19 - 09/29/20 17-07-4-51-310-0-2 33,885 15,179 -
Total Ryan White 29,892 -
Total Department of Health and Human Services 2,852,394 6,324
Corporation for National and Community Service
Direct
RSVP 2019-20 94.002 04/1/19 - 03/31/20 18SRPMT002 86,161 35,998 -
RSVP 2019-20 Senior Reach Augmentation 94.002 04/1/19 - 03/31/20 18SRPMT002 244,222 136,627
Match - 22,049 -
RSVP 2020-21 94.002 04/1/20 - 03/31/21 18SRPMT002 86,161 23,107 -
RSVP 2020-21 Senior Reach Augmentation 94.002 04/1/20 - 03/31/21 18SRPMT002 107,596 15,788
Match - 13,951 -
Less Match (36,000) -
Total Corporation for National and Community Service 211,520 -
193
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)
Year Ended June 30, 2020
-122-
FEDERAL SOURCE Total Total
PASS THROUGH SOURCE CFDA Pass Through Dollars Federal Awards to
PROGRAM NAME No.Grant Term Number Awarded Expenditures Subrecipients
Department of Agriculture
Montana Department of Health and Human Services
Child and Adult Care Food Program 19-20 10.558 04/01/19-03/31/20 HS 04087C - 75,934 -
Child and Adult Care Food Program 20-21 10.558 04/01/20-03/31/21 HS 04087C - 9,928 -
Total Child and Adult Care Food Program 85,862 -
Montana Office of Public Instruction
Child Nutrition Cluster
Summer Food Service Program for Children '19 10.559 10/01/18 - 09/30/19 16-6512 - 63,854 -
Summer Food Service Program for Children '20 10.559 10/01/19 - 09/30/20 16-6512 - 19,768 -
COVID-19 Summer Food Service Program for Children 10.559 03/16/20 - 09/30/20 208,081 187,976
Total Summer Food Service Program for Children 291,703 187,976
Montana Dept. of Health and Human Services
Food Distribution Cluster
Commodity Supplemental Food Program 18-19 10.565 10/01/18 - 09/30/19 19-027-21002-0 - 50,316 -
Commodity Supplemental Food Program 20-21 10.565 10/01/19 - 09/30/20 20-027-21002-0 - 160,361 -
Total Food Distribution Cluster 210,677 -
Local Initiatives Support Corporation
Non-Research and Dev Technical Assistance Program 10.446 02/01/19 - 12/31/19 41189-0042 30,000 21,009 -
Total Department of Agriculture 609,251 187,976
TOTAL FEDERAL AWARDS EXPENDED 6,440,598$ 194,300$
Principal Amount Owed
LOAN AND LOAN GUARANTEES Repayment June 30, 2020
Direct Loan Guaranteed by the U.S. Department of Housing 14.181 - 438,100$
194
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2020
-123-
NOTE 1.BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes
federal award activity of HRDC under programs of the federal government for the year ended
June 30, 2020. The information in this Schedule is presented in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance). Because the Schedule presents only a select portion of the operations
of HRDC,it is not intended to, and does not present, the financial position, changes in net
assets, or cash flows of HRDC.
NOTE 2.SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES
The Schedule has been prepared on the accrual basis of accounting, which is the method of
accounting used for the financial statements. Such expenditures are recognized following
Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as
to reimbursement. Negative amounts shown on the Schedule present adjustments or credits
made in the normal course of business to amounts reported as expenditures in prior years.
NOTE 3.INDIRECT COST RATE
HRDC has elected not to use the optional 10-percent de minimis indirect cost rate allowed by
Uniform Guidance.
NOTE 4.MATCHING
In accordance with the terms of the grants, HRDC has expended matching contributions
during the year ended June 30, 2020 for the following programs:
Department of Health and Human Services:
Head Start $251,938
Retired and Senior Volunteer Program $ 36,000
NOTE 5.LOAN AND LOAN GUARANTEES
HRDC has one direct loan guaranteed by the U.S. Department of Housing, CFDA 14.181,
with a balance of $438,100 at June 30, 2020.
195
-124-1019 E MAIN ST• SUITE 201• BOZEMAN, MONTANA 59715 TEL: 406.556.6160• FAX:406.586.8719• WEB: www.azworld.comANDERSON ZURMUEHLEN & CO.,P.C. • CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS
MEMBER: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Human Resource Development Council of District IX, Inc.
Bozeman, Montana
We have audited, in accordance with the auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States, the consolidated
financial statements of Human Resource Development Council of District IX, Inc.(HRDC)
which comprise the consolidated statements of financial position as of June 30, 2020, and the
related consolidated statements of activities, and consolidated cash flows for the year then
ended, and the related notes to the consolidated financial statements, and have issued our
report thereon dated June 16, 2021.
Internal Control over Financial Reporting
In planning and performing our audit of the consolidated financial statements, we considered
HRDC’s internal control over financial reporting (internal control) to determine the audit
procedures that are appropriate in the circumstances for the purpose of expressing our opinion
on the consolidated financial statements, but not for the purpose of expressing an opinion on
the effectiveness of HRDC’s internal control. Accordingly, we do not express an opinion on
the effectiveness of HRDC’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control such that there is a reasonable
possibility that a material misstatement of the entity’s financial statements will not be
prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency,
or a combination of deficiencies, in internal control that is less severe than a material
weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and was not designed to identify all deficiencies
in internal control over financial reporting that might be material weaknesses or significant
deficiencies. Given these limitations, during our audit we did not identify any deficiencies in
internal control over financial reporting that we consider to be material weaknesses.
However, material weaknesses may exist that have not been identified.
196
ANDERSON ZURMUEHLEN & CO., P.C
CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS
-125-
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the HRDC’s consolidated financial
statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements, noncompliance with which
could have a direct and material effect on the determination of financial statement amounts.
However, providing an opinion on compliance with those provisions was not an objective of
our audit, and accordingly, we do not express such an opinion. The results of our tests
disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness
of HRDC’s internal control or on compliance. This report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the HRDC’s
internal control and compliance. Accordingly, this communication is not suitable for any other
purpose.
Bozeman, Montana
June 16, 2021
197
-126-1019 E MAIN ST• SUITE 201• BOZEMAN, MONTANA 59715 TEL: 406.556.6160• FAX:406.586.8719• WEB: www.azworld.comANDERSON ZURMUEHLEN & CO., P.C. • CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS
MEMBER: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE
To the Board of Directors
Human Resource Development Council of District IX, Inc.
Bozeman, Montana
Report on Compliance for Each Major Federal Program
We have audited Human Resource Development Council of District IX, Inc.(HRDC)
compliance with the types of compliance requirements described in the OMB Compliance
Supplement that could have a direct and material effect on each of HRDC’s major federal
programs for the year ended June 30, 2020. The HRDC’s major federal programs are
identified in the summary of auditor’s results section of the accom panying schedule of
findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and terms and
conditions of its federal awards applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of HRDC’s major federal
programs based on our audit of the types of compliance requirements referred to above. We
conducted our audit of compliance in accordance with auditing standards generally accepted
in the United States of America; the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States; and
the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance). Those standards and the Uniform Guidance require that we plan and
perform the audit to obtain reasonable assurance about whether noncompliance with the types
of compliance requirements referred to above that could have a direct and material effect on
a major federal program occurred. An audit includes examining, on a test basis, evidence
about HRDC’s compliance with those requirements and performing such other procedures as
we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each
major federal program. However, our audit does not provide a legal determination of HRDC’s
compliance.
Opinion on Each Major Federal Programs
In our opinion, HRDC complied, in all material respects, with the types of compliance
requirements referred to above that could have a direct and material effect on each of its major
federal programs for the year ended June 30, 2020.
198
ANDERSON ZURMUEHLEN & CO., P.C
CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS
-127-
Report on Internal Control Over Compliance
Management of HRDC is responsible for establishing and maintaining effective internal
control over compliance with the types of compliance requirements referred to above. In
planning and performing our audit of compliance, we considered HRDC’s internal control
over compliance with the types of requirements that could have a direct and material effect
on a major federal program to determine the auditing procedures that are appropriate in the
circumstances for the purpose of expressing our opinion on compliance for each major federal
program and to test and report on the internal control over compliance in accordance with the
Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of
internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of HRDC’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a
control over compliance does not allow management or employees, in the normal course of
performing their assigned functions, to prevent, or detect and correct, noncompliance with a
type of compliance requirement of a federal program on a timely basis. A material weakness
in internal control over compliance is a deficiency, or combination of deficiencies, in internal
control over compliance, such that there is a reasonable possibility that material
noncompliance with a type of compliance requirement of a federal program will not be
prevented, or detected and corrected, on a timely basis. A significant deficiency in internal
control over compliance is a deficiency, or a combination of deficiencies, in internal control
over compliance with a type of compliance requirement of a federal program that is less severe
than a material weakness in internal control over compliance, yet important enough to merit
attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described
in the first paragraph of this report and was not designed to identify all deficiencies in internal
control over compliance that might be material weaknesses or significant deficiencies. We did
not identify any deficiencies in internal control over compliance that we consider to be
material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely based to describe the
scope of our testing of internal control over compliance and the results of that testing based
on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any
other purpose.
Bozeman, Montana
June 16, 2021
199
HUMAN RESOURCE DEVELOPMENT COUNCIL OF DISTRICT IX, INC.
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
June 30, 2020
-128-
SECTION I –SUMMARY OF AUDIT RESULTS
Financial Statements:
Type of auditor's report issued:Unmodified
Internal control over financial reporting:
Material weakness identified?No
Significant deficiencies identified that are not considered
to be material weaknesses?None reported
Noncompliance material to financial statements noted?No
Federal Awards:
Internal Control over major programs:
Material weakness identified?No
Significant deficiencies identified that are not considered
to be material weaknesses?None reported
Type of auditor's report issued on compliance for major programs:Unmodified
Any audit findings disclosed that are required to be reported in accordance
with section 2 CFR 200.516(a)?No
Identification of major programs:
CFDA Number
93.600
10.559
Dollar threshold used to distinguish between Type A and Type B programs:$750,000
Auditee qualified as low-risk auditee?Yes
Name of Federal Program or Cluster
DPHHS Head Start
Summer Food Service Program
SECTION II –FINANCIAL STATEMENT FINDINGS
The audit report for the year ended June 30, 2020, reported no findings.
SECTION III –FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
The audit report for the year ended June 30, 2020, reported no findings.
SECTION IV –STATUS OF CORRECTIVE ACTION ON PRIOR FINDINGS
The audit report for the year ended June 30, 2019, reported no findings.
200
CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS
www.azworld.com
MEMBER: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
201
Family Promise of Gallatin Valley Grant Proposal to the City of Bozeman as a Subrecipient of
American Rescue Local Government Funding
September 28, 2021
Executive Summary of the Project
Family Promise of Gallatin Valley’s Emergency Shelter Program, Prevention Program, and
Stabilization Programs uniquely serves low-income households with children. COVID-19 affected
households with children in ways that are specific to the housing challenges found in the Gallatin
Valley. To assist families experiencing homelessness, Family Promise expanded its shelter program,
and in turn, increased direct financial support to families in our shelter programming. We are expecting
to serve 30 families in our shelter program this year. On average, $2,521.00 in direct financial support
is provided per family for their unique needs in their efforts to regain self-sufficiency and independent
housing. In total, this year we expect to provide families with $75,630 in direct financial support to
households affected by the negative economic impacts caused by the COVID – 19 pandemic.
Firm Profile
Since 2006, FPGV has been committed to serving homeless families, and today we remain the only
year-round shelter option for homeless families in the Gallatin Valley. Our mission continues to be
realized every day as we mobilize over 2,000 trained volunteers to deliver transformational programs
that lift families out of the crisis of homelessness and into long term, sustainable housing.
The central component of our programming is our Emergency Shelter Program (ESP) where we offer
shelter for homeless families by coordinating with over 2,000 volunteers that provide evening meals.
We currently have three shelter locations: Roxy’s House at St. James Rectory, Stepping Stones at
Wheat Suites (building owned by HRDC), and the Story House Day Center. The Day Center also
houses our Family Case Manager’s office where families receive intensive case management services,
assistance with completing housing applications, and more. Prior to COVID – 19 all staff members
had offices in the Story House, but in our effort to serve more families, we converted our offices into
bedrooms and secured 13 rooms at Wheat Suites, formerly known as the Rodeway Inn. In just 12
months, we went from serving 4 families at a time in ESP to 19 families at a time. Over the past 15
years, Family Promise has graduated more than 70% of the more than 200 families we served in our
Shelter Program with gainful employment, childcare, and affordable housing.
Once families exit our ESP they enter our Graduated Support Program (GSP) where we aim to continue
our commitment by providing support and services to families, and ultimately, reduce recidivism back
into emergency shelter.
Our Transitional Housing Program (THP) has transformed into 9 units strong, providing a place where
graduated families can call home. Because the valley’s housing market is so tight and even the most
successful families struggle to find housing, it was imperative for FPGV to create a solution that gave
families a chance. THP provides families with the opportunity to stay in our housing for up to two
years while following a graduated rental plan. While all families start off paying a below-market rate,
202
rent increases over the length of their 2-year stay. This is a great method for families to establish
savings, create a positive rental history, pay off debts, and establish goals to break down the barriers
of their past. We anticipate our combination of quality, affordable housing, and comprehensive services
will empower homeless families to lead stable and productive lives while providing the necessary
consistency for their children.
203
Most Recent Financial Statement Audit report and Management Letter
To Whom It May Concern,
At this time Family Promise of Gallatin Valley has not received an audit, so we cannot
provide a management letter as requested.
We are currently in the bidding process to conduct our first audit for Family Promise
of Gallatin Valley. Bids are due by October 15, 2021. This audit will take place next
fiscal year, which begins July 1, 2022.
We currently operate under a strong set of financial controls, which are included, along
with our financial statements for fiscal year 2020-2021.
Please let me know if you have any questions,
Christel Chvilicek
Executive Director
204
Balance Sheet
As of June 30, 2021
Jun 30, 21
ASSETS
Current Assets
Checking/Savings
1 · Operating Funds (nonposting)
1011 · Operating Checking 0.00
1021 · Opportunity Bank Checking 160,562.36
1022 · Opportunity Bank Expense Acc 2,334.80
1023 · Opportunity Bank Savings 100.00
1041 · Expense Cash Account 0.00
1077 · Charles Schwab Short-Term Inv 100,001.57
Total 1 · Operating Funds (nonposting)262,998.73
2 · Reserve Funds
1076 · Charles Schwab Investment Acct 100,002.57
Total 2 · Reserve Funds 100,002.57
Total Checking/Savings 363,001.30
Accounts Receivable
1240 · Grants receivable 154,703.00
1241 · Pledge Receivable 424,589.28
Total Accounts Receivable 579,292.28
Other Current Assets
1299 · Undeposited Funds 50,502.45
1316 · Tenant Receivable 1,926.94
1450 · Prepaid expenses and Deposits 22,440.82
Total Other Current Assets 74,870.21
Total Current Assets 1,017,163.79
Fixed Assets
1600 · South Church Day Center 373,677.81
1602 · Davis-Povah House Property 165,046.41
1603 · Belgrade Cabins 100,000.00
1604 · Marjorie House 250,000.00
1630 · Leasehold improvements 33,591.00
1640 · Furniture, fixtures, & equip 79,042.471650 · Vehicles 36,349.00
1660 · Construction in progress
1661 · Land 358,934.00
1660 · Construction in progress - Other 2,159,554.74
1660 · Construction in progress 2,518,488.74
1760 · Accumulated Depreciation -196,989.37
Total Fixed Assets 3,359,206.06
Other Assets1805 · Pledges Receivable - long term 8,000.00Total Other Assets 8,000.00
TOTAL ASSETS 4,384,369.85
LIABILITIES & EQUITY
LiabilitiesCurrent Liabilities
Accounts Payable
2010 · Accounts payable 11,285.48
Total Accounts Payable 11,285.48
Credit Cards
2060 · Master Card - Lara 0.00
2075 · Mastercard - Jill 0.00
2079 · Mastercard - Christel 0.00
2090 · Visa - Jill 0711 1,130.31
2091 · Visa - Kylie 0653 980.69
2092 · Visa - Emily 0869 386.59
2095 · Visa - Zak 0646 727.72
2096 · Visa - Hanna 0737 207.92
2097 · Visa - Elliott 0877 534.11
2099 · Visa - Christel 0638 1,023.00
Total Credit Cards 4,990.34
Other Current Liabilities
2100 · Payroll Liabilities
2101 · Health, Dental, Vision Payable -3,020.86
2103 · FWH, FICA, Medicare Payable 7,259.58
2104 · SWH, SUTA Payable 2,091.69
2110 · Accrued Paid Time Off payable 6,177.13
2100 · Payroll Liabilities - Other 0.00
2100 · Payroll Liabilities 12,507.54
2135 · SBA Payroll Protection Program 0.00
2136 · SBA EIDL Payable 0.00
2345 · Security Deposits
2346 · Security Deposit - Unit 11 350.00
2347 · Security Deposit - Unit 12 700.00
2348 · Security Deposit-Canterbury 350.00
2349 · Security Deposit-Basement 350.00
2351 · Security Deposit - DP NR 237.04
2352 · Security Deposit-DP SL 350.00
2353 · Security Deposit-North Kennedy 150.02
2354 · Security Deposit - Hope Harbor 350.00
Total 2345 · Security Deposits 2,837.06
2360 · Transitional Housing Liability
2361 · Basement 0.00
2362 · DP Right North 580.00
2363 · DP Left South 1,950.00
2365 · Belgrade Unit 11 0.002366 · Belgrade Unit 12 600.002367 · Canterbury House 0.002380 · Stepping Stone
2380-1 · Myer 100.00
2380-2 · Bear Crane 100.00
Total 2380 · Stepping Stone 200.00
Total 2360 · Transitional Housing Liability 3,330.00
Total Other Current Liabilities 18,674.60
Total Current Liabilities 34,950.42
Long Term Liabilities
2600 · Opp Bank Cons Loan Payable 328,024.32
Total Long Term Liabilities 328,024.32
Total Liabilities 362,974.74
Equity
3010 · Unrestrict (retained earnings)-1,031,692.56
3100 · Temporarily restrict net asset
3110 · Use restricted net assets 288,299.58
3115 · TempRest NA-Learning Center 2,402,888.89
Total 3100 · Temporarily restrict net asset 2,691,188.47
Net Income 2,361,899.20
Total Equity 4,021,395.11
TOTAL LIABILITIES & EQUITY 4,384,369.85
Page 1 of 1 Restricted For Management Use Only.205
Family Promise of Gallatin Valley, Inc.
Profit & Loss
July through August 2021
Jul - Aug 21 Jul - Aug 20
Ordinary Income/Expense
Income
4 · Contributed support 127,090.87 120,543.11
5 · Earned revenues 7,509.54 8,141.34
5800 · Special events 8,988.64 9,458.43
Total Income 143,589.05 138,142.88
Gross Profit 143,589.05 138,142.88
Expense
7200 · Salaries & related expenses 67,159.37 45,370.78
8100 · Operating Expenses 36,587.55 30,905.80
8200 · Occupancy exp - Day Center 1,514.72 1,065.20
8300 · Travel & meetings expenses 27.52 14.15
8500 · Misc expenses 7,132.01 1,094.73
8700 · Volunteer Training/Appreciation 315.51 0.00
8800 · Learning Center 6,155.40 0.00
9200 · Occupancy Exp-Transitional Hous 5,390.61 3,840.35
Total Expense 124,282.69 82,291.01
Net Ordinary Income 19,306.36 55,851.87
Other Income/Expense
Other Income
9020 · Unrealized Gains/Losses 0.00 -14,144.24
9021 · Realized Gains/Losses on Invest 0.00 26,706.60
9130 · Gifts in kind - goods 6,316.00 7,838.00
Total Other Income 6,316.00 20,400.36
Other Expense
9530 · Donations in kind - expense 6,316.00 7,838.00
9805 · Interest Expense 0.00 0.00
Total Other Expense 6,316.00 7,838.00
Net Other Income 0.00 12,562.36
Net Income 19,306.36 68,414.23
Page 1 of 1 Restricted for Management Use Only 206
FAMILY PROMISE OF GALLATIN VALLEY (FPGV)
FINANCIAL CONTROLS POLICY
Adequate controls must be established and maintained to prevent errors or irregularities in policies.
These controls will ensure the organization’s accounts and records are accurate and reliable,
transactions are properly authorized, and assets are adequately safeguarded. Although the possibility
for error always exists, a sound system of internal controls can help to uncover errors as soon as
possible and allow for their timely correction. The board of directors acknowledges that effective
management of the organization depends on the receipt of accurate and timely information. This
policy will be reviewed, updated (as needed) and presented to the Board of Directors for approval
annually.
Purpose:
The purpose of this Financial Controls Policy is to provide for the effective control over, ensuring
transparency and accountability of all funds received and held by Family Promise of Gallatin Valley,
Inc.
General:
A professional services firm(s) will be contracted with to provide accounting and bookkeeping
duties. All items will be tracked on formal accounting software (e.g. QuickBooks). The Executive
Director (ED) and Board Treasurer (Treasurer) will have full access to the professional services
firm(s) to view all transactions. The ED will send financial reports to the Finance Committee for
review each month. A financial summary will be made available to all board members prior to the
monthly board meeting.
Financial Accounts:
Operating Account:
An operating account will be maintained. Funds will be maintained at the ED’s discretion to
support day-to-day operational needs (ideally 1 to 2 months of operating expenses). Excess
funds will be transferred to a cash or cash equivalent interest-bearing account.
Expense Account:
An additional checking account is established to provide the ED with access to funds and
checks for day-to-day operations. Funds may be used to pay for expenses authorized in the
approved budget.
207
Investment Account:
The Finance Committee can engage a professional service provider (e.g. Wells Fargo
Advisors) to manage one or more investment account(s) pursuant to FPGV’s investment
policy (appendix A). Level of funding of the investment account will be at the discretion of
the Board and Finance Committee.
The following shall be signors on the accounts detailed above: Board President, Vice President,
Treasurer, Secretary, and ED.
Credit Card:
Credit card account(s) exists to pay for expenses authorized in the approved budget. All
expenses incurred on these accounts will be supported by appropriate documentation for
review by the board or its designee.
Credit Card Processing:
A Credit Card Processing account exists for the convenience of the organization’s supporters
to make donations or purchase tickets to FPGV sponsored events. The ED is the primary user
on the account. Records of account transactions will be provided to the agency’s professional
service firm for regular reconciliation.
Bank Reconciliation:
All accounts shall be reconciled to the bank statements monthly. Reconciliation shall be performed
by an individual who is independent of the receipts and posting processes. The organization’s
professional services firm(s) will handle reconciliations. The ED and Treasurer will verify
reconciliations are completed on a regular basis and in a timely fashion. Monthly reconciliation
detailed reports will be made accessible to the ED and Treasurer.
Receipt and Disbursement of Funds:
Segregation of duties in the handling of receipts and disbursement of funds is the recommended
method for assuring fiscal accountability. No individual should have complete control in the
handling of receipts or disbursement of funds. Specifically, no one individual’s duties should include
the actual handling of receipts, recording receipt of money, disbursing funds, and the reconciliation
of bank accounts. Incoming receipts must be made a matter of record as soon as possible.
Disbursement will be made in a timely manner.
Employee Expense Reimbursement:
Employee expense reimbursement will be made pursuant to FPGV’s employee handbook.
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Board Expense Reimbursement
Board members may occasionally incur expenses that need reimbursement. All expenses incurred by
directors must be properly documented and approved by the ED prior to payment. Directors and any
volunteer will use FPGV’s current expense reimbursement form (appendix B) for all expense
reimbursements.
Payroll:
The organization will engage a professional services firm(s) to handle all payroll activities, including
salary disbursements, required report filings and payments, and reporting to the ED. Employees shall
be paid according to the Salary Administration section of the FPGV Employee Handbook.
In-Kind Donations:
FPGV welcomes most in-kind donations that support our mission, are consistent with our policies
and are properly accounted for and acknowledged. Please see FPGV’s gift acceptance policy
(appendix C) for additional information.
Capital Expenditures:
All assets acquired under $2,500 should normally be expensed. If a multiple of items are purchased
and, in the aggregate, exceed $2,500, they should be capitalized. Typically, the items are expensed
when purchased, where they are budgeted until year-end, they are moved to the balance sheet and
depreciated.
Board Review of Financial Documents:
The BOD receives and reviews sufficient and relevant information pertaining to the financial
condition of the organization at each board meeting. Report may include, but is not limited to;
• Donations for Month
• Profit & Loss for Month
• Profit & Loss: Budget vs. Actual for Month
• Profit & Loss YTD: Prior Year Comparison
• Balance Sheet: Prior Year Comparison
• Investments Recap (quarterly)
The BOD receives and reviews sufficient and relevant information pertaining to the financial
condition of the organization at the close of the fiscal year. Report may include, but are not limited
to;
• End of Year Profit and Loss Statement (summary and details)
• End of Year Profit and Loss Statement vs. Budget
• End of Year Balance Sheet
• End of Year Investments Recap
While the organization utilizes a professional firm to compile the required Form 990 Return of
Organization Exempt from Income Tax filings, the Board receives, reviews and approves the
completed 990 prior to filing.
Audit and/or Financial Review:
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An audit or financial review of agency finances may be completed at the discretion of the Board.
The Board shall approve the firm to be used for each audit and/or financial review.
Appendix A: Family Promise of Gallatin Valley Investment Policy (adopted 12/6/17)
Overview
Responsibility for all financial matters of the organization rests with the board; however, consistent
with that responsibility, authority for making recommendations on investments is delegated to the
Finance Committee. Organization funds may be invested in a variety of investment vehicles to
maximize total return consistent with a prudent level of risk to ensure continued success of the
charitable purposes of the organization. Preservation of principal is core to the organization
investment policy. A Financial Advisor may be selected through a process as deemed necessary by
the Finance Committee and approved by the board, the Finance Committee may also recommend
whether or not the board authorize a discretionary agreement with the Financial Advisor.
Performance will be reviewed at least annually, and compared to overall investment objectives and
capital market returns which are benchmarked against appropriate market indices and other pertinent
measures. The Financial Advisor will keep the Finance Committee informed of any material changes
to investments as well as any other pertinent information potentially affecting the performance of
investments. The Finance Committee will report to the board at monthly board meetings regarding
noteworthy changes as they come about. Quarterly reports from investments will be provided to the
Finance Committee and the board. Annual reports will be presented to the board at a regularly-
scheduled board meeting.
Operating Funds
Upon approval of the board, FPGV may invest a reasonable amount of cash in short term investments
in the following manner: savings accounts, money market accounts, certificate of deposits, and
treasury bills, as well as any other risk free assets. These investments may be made with some or all
of the funds which the organization holds in its: (1) operating funds; (2) operating reserves; (3)
temporarily restricted net assets. The organization will ensure cash and cash equivalents are
FDIC/NCUA insured.
Long Term
The organization may invest cash assets designated for long term growth otherwise not deemed as
operating funds in equities and bonds, with the objective of long-term growth of the assets in
mind. The asset allocation recommended is:
• 60% equities
• 40% bonds
• Plus or minus 10%
The Finance Committee will be responsible for recommending to the board the amount of said long
term investments, and the actual placement of the funds with a Financial Advisor upon board
approval.
Donated Stock
Individual stocks received as donations to the agency may be liquidated upon receipt at the direction
of the organization’s Financial Advisor. Funds may be kept in the investment account and reinvested
to maintain the recommended asset allocation.
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Appendix B: Family Promise of Gallatin Valley Expense Reimbursement Request
Name: ______________________ FPGV Position: ______________________
Mailing Address: _________________________________________________________
Request Date: ____________________
EXPENSE DETAILS
Date
Incurred
Vendor, Description & Purpose, Attendees (when
applicable) Amount Budget
Code
Total
TRAVEL
Date Starting
Point
Time of
Departure Destination Time of
Return
Total
Miles
Mileage
at $.58
Daily
Total
Budget
Code
Travel Amount Due Employee
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I am requesting reimbursement of the above itemized expenses incurred by me on behalf of Family
Promise of Gallatin Valley.
Signature: ________________________________________________________
Date: ____________
Reimbursement Authorization: ________________________________________
Date: ____________
Appendix C: Gift Acceptance Policy (adopted 4/17/19)
Gift Acceptance
The Executive Director of Family Promise of Gallatin Valley, Inc. (“FPGV”) and the Board of
Directors (Board) has the authority to solicit and/or accept gifts on behalf of FPGV in order to further
the mission of the organization and to support special projects authorized by the Board.
Gifts generally accepted include gifts of cash, marketable securities, bequests and beneficiary
designations under wills and trusts [charitable remainder trust and charitable lead trust].
Restrictions on Gifts
FPGV will not accept gifts that 1) would result in FPGV violating its corporate charter, 2) would
result in FPGV losing status as a 501(c)(3) organization, (3) are too difficult or too expensive to
administer in relation to their value, or (4) are from individuals or entities whose practices, policies,
or operations are deemed unacceptable and contrary to the values, mission, and well-being of the
organization. Decisions on the restrictive nature of a gift, and its acceptance or refusal, shall be made
by the Executive Committee, in consultation with the Executive Director.
Gifts Subject to Review
The following gifts may be subject to review by the Executive Committee and the Executive
Director. FPGV will also seek the advice of legal counsel in matters relating to acceptance of gifts
when appropriate. Review by the Executive committee and/or legal counsel is recommended for, but
not limited to the following:
1. Restricted marketable securities
2. Closely held stock
3. Life Insurance policies
4. Real Estate
Total Requested for
Reimbursement
212
5. Tangible personal property that is not readily marketable or that cannot be readily used in
furtherance of the FPGV’s mission
6. Gifts naming FPGV as a fiduciary or requiring FPGV to act in a fiduciary capacity
7. Gifts requiring FPGV to assume financial or other obligations
8. Transactions with potential conflicts of interest
9. Gifts of property which may be subject to environmental or other regulatory restrictions
In-Kind Donations
FPGV accepts services or equipment that can be of use or can be quickly sold. This includes, but is
not limited to: rental space, professional services, office furnishings, vehicles, fixtures, and other
operational equipment. The donor must supply an appraisal for equipment or goods contributed and
valued over $5,000. If the value appears unreasonable, FPGV retains the right to adjust the value for
accounting purposes.
In-kind donations are to be used exclusively for the organization and are not to be used by Board
members, volunteers or employees for personal purposes.
For more guidance on vehicle donations, please review FPGV’s Vehicle Acceptance Guidelines.
Related Experience with Projects Similar to the Scope of Services
Family Promise of Gallatin Valley Mission and Vision:
For 15 years Family Promise has been dedicated the mission of empowering homeless families with
children to achieve self-sufficiency through partnerships, services and advocacy. Our vision is to end
homelessness in the Gallatin Valley, one family at a time.
Outline of Current Programs and Services:
FPGV has three central areas of assisting families experiencing homelessness or at risk of becoming
homeless: Prevention, Emergency Shelter, and Stabilization.
1. Prevention: Our prevention program model is based on a combination of case management,
opportunity, and community involvement. We empower the families we serve and ensure
they are homeless no more.
Family Promise of Gallatin Valley prevents family homelessness in two ways:
a. Eviction Prevention: We assist families in the mediation of evictions, provide rental and
utility assistance, and provide case management. Our approach prevents homelessness and
keeps children in stable homes.
b. Help Us Move In (HUMI): We prevent families from experiencing homelessness by assisting
with finding housing quickly. Coupled with case management, we provide financial
assistance with move-in costs, including first and last month's rent and security deposits.
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2. Emergency Shelter: The central component of our programming is our Emergency Shelter
Program (ESP) where we offer shelter for homeless families by coordinating with over 2000
volunteers that provide evening meals. We currently have two shelter locations: St. James
Rectory and the Family Promise Day Center. The Day Center also houses our Family Case
Manager’s office where families receive intensive case management services, assistance with
completing housing applications, and more. Prior to COVID – 19 all staff members had offices
in the Day Center, but in our effort to serve more families, we converted our offices into
bedrooms. Over the past 15 years, Family Promise has graduated more than 70% of the 200
families we served in our Shelter Program with gainful employment, childcare, and affordable
housing.
3. Stabilization: Our goal is not simply getting families into housing, it is keeping them in
housing. We do this in two ways:
a. Transitional Housing: The Families Forward Transitional Housing Program is for families
that have graduated from our Emergency Shelter Program. It is intended to help families with
their next step in becoming self-sufficient. We believe that by providing transitional housing,
coupled with a case management plan, families will be equipped to successfully navigate
Bozeman’s unique housing environment.
Currently, we operate 9 different housing units. Families have the opportunity to stay in
transitional housing for up to 2 years. This length of time provides consistency and stability
for children, gives families time to create and implement a savings plan, and builds positive
rental history. Families will continually be working towards finding permanent housing
during their participation.
Rent for families in our Transitional Housing Program starts off below market rate ($350),
and every 6 months is increased by $150. Families build this increase in rental rate into their
budget, with the goal of paying a near market rate for rent by the time the family is ready to
leave our Transitional Housing Program. With this strategy, families are more successful at
securing affordable housing when they leave Family Promise. We want families to experience
lasting success. To help with the cost of a future security deposit, first and last month rent, or
moving costs, Family Promise returns to the family exiting our transitional housing any
monies paid for rent that are over the costs of operating the apartment, if families work
continuously with our case managers and appropriately maintain their transitional housing
home.
b. Graduate Support Services: As families get closer to graduating from our emergency shelter
program, they may experience anxiety as well as excitement. The anticipation of being in
their own home, with their own bed to sleep in, is rivaled by the fear of falling back on hard
times and not having the safety net of FPGV staff and volunteers. Through the Moving
Mountains graduate support program, FPGV works with families who have participated and
graduated from our emergency shelter program. During their time at Family Promise, families
have received intensive case management and support, and this should not stop after 90 days.
We remain focused on helping families engage in the local community and continue their
successes and achievements.
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Description of Program
COVID-19 affected Gallatin Valley households in unprecedented ways. Over the past year, the Gallatin
Valley has experienced a population increase of remote workers and others seeking to live in the
Bozeman area. The overall reasoning behind this population boom is still speculation, but its affects
have undoubtedly disrupted the economic stability of the Gallatin Valley and has caused housing
insecurities for our community’s most vulnerable members. To meet this increase of families who
have been displaced due to an increase of rental costs, the sale of their rental home, the inability to find
a home due to an extremely competitive market, etc.., Family Promise has increased its shelter capacity
from just four families a time a year ago, to currently serving 19 families at a time.
The families we serve require more assistance than just a safe shelter space for sleeping, making meals,
and getting ready for school and work. They also need direct assistance with paying for gas, paying
cell phone bills, and the cost of work uniforms and work clothes. They also need assistance with rental
application fees, car maintenance costs, mental health and well-being costs, and childcare costs while
they are working or attending vital appointments.
When housing was more readily available, families would average less than 90 days in our shelter
program, but with a shortage of affordable rentals combined with a highly competitive housing market,
families are averaging 180 day stays. With this in mind, we are expecting to serve 30 families in our
shelter program this year. On average, $2,521.00 in direct support is provided per family for their
unique needs in their efforts to regain self-sufficiency and independent housing. In total, this year we
expect to provide families with $75,630 in direct support to households affected by the negative
economic impacts caused by the COVID – 19 pandemic.
Many of the families that come to Family Promise for shelter have exhausted their finances on motel
costs, and oftentimes, only one parent is able to have employment due to a lack of childcare. When
they enter our shelter program, we provide them with financial assistance that many other organizations
in Bozeman cannot provide.
Family Promise of Gallatin Valley is requesting $75,630 in funding to directly assist families
experiencing homelessness. Family Promise serves families of all compositions. We welcome
everyone in the community to be a part of the solution to empower families experiencing homelessness,
and ultimately, regain and retain the safety, security, and opportunity that comes with have a home.
Family Promise will comply with all Federal Requirements and will comply with reporting
requirements the city sets forth. FPGV serves economically disadvantaged families of all color,
disabilities, genders, and languages. The only requirement we have across our programming is that the
household must have children under their primary custody and/or be pregnant.
Funds granted will be distributed to families during the calendar year of year granted.
Proposed Schedule for Program Distribution and Funding Distribution
Funds granted will be distributed directly to families on a need basis to directly pay for goods or
services deemed essential by Family Promise in the care of families experiencing homelessness and
their efforts at regaining housing stability. We estimate $2,521.00 per family of direct support. Monies
granted will be distributed to families during the calendar year.
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Attachment A NONDISCRIMINATION AND EQUAL PAY AFFIRMATION
Family Promise of Gallatin Valley (name of entity submitting) hereby affirms it
will not discriminate on the basis of race, color, religion, creed, sex, age, marital status,
national origin, or because of actual or perceived sexual orientation, gender identity or
disability and acknowledges and understands the eventual contract will contain a
provision prohibiting discrimination as described above and this prohibition on
discrimination shall apply to the hiring and treatments or proposer's employees and to all
subcontracts.
In addition, Family Promise of Gallatin Valley (name of entity submitting) hereby
affirms it will abide by the Equal Pay Act of 1963 and Section 39-3-104, MCA (the
Montana Equal Pay Act), and has visited the State of Montana Equal Pay for Equal Work
"best practices" website, https://wayback.archive-
it.org/499/20210701223409/https:/equalpay.mt.gov/, or equivalent "best practices publication
and has read the material.
Christel Chvilicek, Executive Director
Name and title of person authorized to sign on behalf of submitter
216
Exhibit A
Program Proposal
Executive Summary of the Program
The Montana Racial Equity Project (MTREP) is proposing to offer financial assistance and resource
distribution to households and workers impacted by the COVID-19 public health crisis. Through our
COVID-19 Crisis Fund, we would help those financially impacted by helping to purchase groceries, winter
clothing, gas cards, baby essentials, women’s hygiene items, rent assistance, and other financial support
as deemed necessary. In collaboration with the Montana Immigrant Justice Alliance (MIJA), we would
distribute monetary assistance and identified items to lessen the financial burden on these community
members impacted by COVID-19 and its effects.
Firm/ Individual Profile
The Montana Racial Equity Project (MTREP) advocates equity and justice for historically marginalized,
disenfranchised, and oppressed peoples in Montana. MTREP directs resources, energy, and time toward
addressing racial inequity and injustice in Montana through community organizing, education, and base
building. Our purpose is to educate and activate Montanans for that which we advocate. In working
towards this, we lift the voices and elevate the agency of BIPOC through an intersectional lens and
develop antiracist leaders and organizers.
As the only black-led racial justice organization in the state, we are dedicated to empowering Black,
Brown, Indigenous, and people of color (BIPOC) to acknowledge their racial trauma, learn, heal, and
stand up for their civil rights. Our promise as an organization is to lift the voices and elevate the agency
of BIPOC in every aspect of our work and put their voices at the forefront of our initiatives and
community organizing. The goal has always been to educate and activate Montanans to reduce all
expressions of racism, bigotry, and prejudice towards historically marginalized, disenfranchised, and
oppressed people. We achieve this through educational workshops, community events, community
organizing, EIJ consulting, and programs designed specifically for the benefit and betterment of BIPOC
lives.
Most recent Financial Statement Audit report and Management letter and most recent
Single Audit report if one has been performed in the last 4 years
217
The Montana Racial Equity Project
Budget vs. Actuals: 2020 Budget - FY20 P&L
January - December 2020
Accrual Basis Wednesday, April 14, 2021 02:35 PM GMT-06:00 1/3
TOTAL
ACTUAL BUDGET OVER BUDGET
Revenue
Consultation Fees 22,000.00 2,700.00 19,300.00
Government Grants and Contracts 302,568.50 196,705.00 105,863.50
Individual Contributions
Charitable Contributions 346,918.97 7,075.00 339,843.97
End of Year Appeal 19,335.00 13,000.00 6,335.00
GBGV 17,730.75 15,000.00 2,730.75
Sponsorship Contributions 500.00 -500.00
Total Individual Contributions 383,984.72 35,575.00 348,409.72
Investments 21.05 21.05
Program Income
Program Service Fees 20,289.00 8,280.00 12,009.00
Sponsors 35,000.00 -35,000.00
Total Program Income 20,289.00 43,280.00 -22,991.00
Restricted Grants
COVID Relief 95,079.50 95,079.50
Total Restricted Grants 95,079.50 95,079.50
Sales - Conference Registration 60,000.00 -60,000.00
Sales of Product Income 2,000.00 -2,000.00
Scholarship Donation 300.00 300.00
Temp Restricted Funds
Black Student Academic Support Fund 1,900.00 3,600.00 -1,700.00
Total Temp Restricted Funds 1,900.00 3,600.00 -1,700.00
Workshop Scholarship Fund 420.00 -420.00
Total Revenue $826,142.77 $344,280.00 $481,862.77
GROSS PROFIT $826,142.77 $344,280.00 $481,862.77
Expenditures
Advertising and Marketing 1,743.00 4,450.00 -2,707.00
Bank Charges 4,674.15 1,575.00 3,099.15
Business Expenses
Business Registration Fees 20.06 135.00 -114.94
Total Business Expenses 20.06 135.00 -114.94
Continuing Education 12,196.25 3,500.00 8,696.25
Contract Services
Accounting Fees 7,018.34 13,000.00 -5,981.66
Grant Writing, Research Expense 15,504.85 27,000.00 -11,495.15
Legal Fees 142.50 1,200.00 -1,057.50
Outside Contract Services 18,201.62 28,200.00 -9,998.38
Total Contract Services 40,867.31 69,400.00 -28,532.69
COVID Relief Expense 95,079.50 95,079.50
Dues and Subscriptions 8,057.84 2,335.00 5,722.84
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The Montana Racial Equity Project
Budget vs. Actuals: 2020 Budget - FY20 P&L
January - December 2020
Accrual Basis Wednesday, April 14, 2021 02:35 PM GMT-06:00 2/3
TOTAL
ACTUAL BUDGET OVER BUDGET
Event Expenses 90.05 1,250.00 -1,159.95
Facilities and Equipment
Equip Rental and Maintenance 168.00 450.00 -282.00
Property Insurance 25,000.00 -25,000.00
Rent, Parking, Utilities 26,362.99 26,362.99
Total Facilities and Equipment 26,530.99 25,450.00 1,080.99
Fundraising Expenses 150.00 -150.00
Health Insurance 7,908.46 7,908.46
Insurance and Benefits 553.85 553.85
Legal and Professional Fees 3,252.50 2,000.00 1,252.50
Manager, Equity, Inclusion, Justice and Outreach 3,384.62 3,384.62
Meals and Entertainment 307.43 2,590.00 -2,282.57
Mileage 1,546.44 9,000.00 -7,453.56
Office Supplies 10,055.27 7,100.00 2,955.27
Operations
Postage, Mailing Service 75.00 -75.00
Printing and Copying 561.73 200.00 361.73
Repair and Maintenance 1,632.29 750.00 882.29
Supplies 1,610.43 600.00 1,010.43
Telephone, Telecommunications 977.31 2,000.00 -1,022.69
Total Operations 4,781.76 3,625.00 1,156.76
Other Types of Expenses
Insurance - Liability, D and O 1,127.50 1,200.00 -72.50
Insurance - Worker's Comp 816.61 816.61
Total Other Types of Expenses 1,944.11 1,200.00 744.11
Payroll Expenditures 1,250.00 1,250.00
Payroll Expenses
Community Engagement Lead 10,769.22 10,769.22
Criminal Justice Lead 10,769.22 10,769.22
Education Admin 2,628.23 7,500.00 -4,871.77
Education Initiative Lead 10,769.22 38,000.00 -27,230.78
Executive Assistant 10,091.25 10,091.25
Executive Director Salary 48,653.79 45,000.00 3,653.79
Insurance and Benefits 2,192.36 6,000.00 -3,807.64
Manager, Equity, Inclusion, Justice Consulting 11,308.10 11,308.10
Operations & Communications Assistant 24,803.15 3,315.00 21,488.15
Payroll Tax Expense 14,853.09 10,357.80 4,495.29
Programs, Events and Outreach Admin 25,538.49 38,000.00 -12,461.51
Special Projects Lead 15,076.76 15,076.76
Unemployment Insurance 1,381.98 1,000.00 381.98
Total Payroll Expenses 188,834.86 149,172.80 39,662.06
Program Expense
219
The Montana Racial Equity Project
Budget vs. Actuals: 2020 Budget - FY20 P&L
January - December 2020
Accrual Basis Wednesday, April 14, 2021 02:35 PM GMT-06:00 3/3
TOTAL
ACTUAL BUDGET OVER BUDGET
Facilities Rental 250.00 30,990.00 -30,740.00
Program Advertising 541.84 825.00 -283.16
Program Materials and Supplies 3,388.60 5,420.00 -2,031.40
Program Speaking Fee 700.00 700.00
Total Program Expense 4,880.44 37,235.00 -32,354.56
Security Monitoring 273.00 273.00
Software and Apps 5,506.00 5,506.00
Staff Bonus 15,268.02 15,268.02
Travel and Meetings 76.52 76.52
Conference, Convention, Meeting 1,740.03 19,650.00 -17,909.97
Travel 2,757.69 3,700.00 -942.31
Total Travel and Meetings 4,574.24 23,350.00 -18,775.76
Website Expense 4,853.44 4,853.44
Workmans Comp Insurance 1,164.21 1,164.21
Total Expenditures $449,597.80 $343,517.80 $106,080.00
NET OPERATING REVENUE $376,544.97 $762.20 $375,782.77
NET REVENUE $376,544.97 $762.20 $375,782.77
220
Related Experience with Projects Similar to the Scope of Services
During the height of the pandemic, MTREP created the COVID-19 Crisis Fund to provide financial
assistance and relief to the underserved and marginalized members of our community who had limited
access to financial services or traditional resources. Well-versed in community organizing, MTREP was
able to utilize our skills and expertise to help mobilize resources for our community and provide financial
assistance on a case-by-case basis to those in need. Through our COVID-19 Crisis Fund, we prioritized
(and continue to prioritize) the marginalized communities we serve, such as Black, Brown, Indigenous,
people of color (BIPOC) and LGBTQIA, while expanding our support to include sick, disabled, quarantined
without pay, elderly, working class individuals and families, and undocumented community members.
These funds assisted individuals and families who needed income assistance, funds to cover sick leave,
help buying groceries, making rent or utility payments, covering health expenses, school costs, and a
myriad of other needs as they arose. MTREP’s Covid-19 Crisis fund started with $4,525, but it was
depleted within 24 hours because of the need! We received $15,652 from the Southwest Montana
Covid Response Fund, as well as support from other charitable foundations and donations from
individuals. To date, we have expended over $95,000 in financial support to those who are most at-risk,
serving roughly 150 people across the state.
Detailed Description of the Program
o How the program addresses the negative economic impacts caused by the public
health emergency, including economic harms to workers and households.
COVID-19 has had a dramatic effect on the needs of the underserved individuals and families we serve,
financially, mentally, socially, and physically. Through our COVID-19 Crisis Fund, we will help mitigate the
economic hardship on workers and households by mobilizing resources for our community and providing
financial assistance on a case-by-case basis to those in need. Through our COVID-19 Crisis Fund, we will
prioritize assistance to the marginalized communities we serve: BIPOC, LGBTQIA2s+, the disabled, the
elderly, working class individuals and families, and undocumented community members. These funds
will be used to assist workers and families who may need income assistance, funds to cover sick leave,
help buying groceries, making rent or utility payments, covering health expenses, covering gas to get to
and from work, buying winter clothes, and a myriad of other needs as they arise.
o How much funding is being requested ($ 500,000 or less, including of
administrative fees.)
We are requesting $75,000 to be used for financial assistance and purchase of resources to marginalized
groups.
o How the funding will be distributed to households andor workers.
The funding will be distributed through an application process. Households and workers who have faced
negative economic impacts of the COVID-19 pandemic can submit a request for financial assistance,
detailing what they need support with, and MTREP will review each application. We have a low-barrier
221
application process to make it equitable and accessible for the marginalized communities we serve. We
will distribute the monetary amounts via Venmo, Paypal, check, or gift card depending upon the needs of
the applicant. MTREP will also coordinate with the Montana Immigrant Justice Alliance (MIJA) to
distribute funds and resources to
o What, if any, administrative fees will be charged to the program
To fulfill the services outlined in this proposal, we will need to hire a part-time employee to oversee and
manage the COVID-19 Crisis Fund. We anticipate the administrative costs associated with this will be
$15,000 and will be used to purchase a laptop and laptop accessories, register a Zoom account, and pay
an $18 p/hr salary for the manager of this fund, along with other internal expenses.
o How it will comply with Federal Requirements
Our program will comply with Federal Requirements by using the award funds to respond to the
COVID-19 public health emergency or its negative economic impacts. As a subrecipient, we will submit
all required Project and Expenditure quarterly reports within thirty days after the end of each calendar
quarter. We will report on appropriate projects, expenditures, project status, and demographic
distribution.
o How it will comply with requirements for City reporting.
Grant funds will be used as described in this proposal as a permissible use of ARPA funding. Costs
incurred shall only be necessary and allowable to carry out the proposed activities of the Approved
Services from the City. On or before the twentieth day of each month, our organization shall submit
invoices to the City setting forth actual expenditures in accordance with this agreement. We will
complete and submit any required reports in a timely and professional manner as determined by the
grant agreement.
o How the program ( or firm?) addresses equity and the intersectional impacts of
COVID- 19 for any or all of the following: households below poverty level, people
of color, people with disabilities, LGBTQ+ individuals, and people with limited
English proficiency
COVID-19 has disproportionately affected BIPOC communities financially, mentally, physically and
socially by increasing the extensive wealth gap that exists in our country and deepening the health
disparities among BIPOC individuals. Our Covid-19 Crisis Fund will prioritize BIPOC, LGBTQIA2s+, the
disabled, the elderly, working class individuals and families, undocumented community members, and
those with limited English profieciency in order to get these households, workers, and indivudals the
necessary resources they need with rapid response. While our COVID-19 Crisis Fund has not been
designed to last long-term (as we hope COVID-19 is not a permanent part of our lives) we see the
negative financial impact iit has had on these marginalized and underserved community members and
are committed to providing them with financial assistance and peer support. These populations of
people need to know that they have a support system in the community and can utilize MTREP as a
resource. While this fund may not be a permanent service we provide, the financial assistance shows
222
these individuals that there are organizations in Bozeman that they can turn to for support and resources
in the future. Additionally, we also see this as an opportunity for the city to show these marginalized
community members that they are worth investing in and that the city cares about their lives, which
could result in a renewed level of trust in the government thus bucking.
Our long-term strategy is to continue to develop creative and dynamic measures by which to effect
transformational change in racial justice and begin de-colonizing traditional white - colonized - ways of
being and knowledge in order to support these communities impacted by COVID-19.
Proposed Schedule for program and funding distribution ( must be fully distributed before
July 31, 2024.)We anticipate fully distributing the awarded amount within one year of receipt of funds. We
anticipate the following schedule:
November 2021-Hire a part-time assistant to oversee the COVID-19 Crisis Fund.
December 2021-Coordinate with Montana Immigrant Justice on an action plan and determine shared roles
and responsibilities.
Ongoing-receive applications from individuals and households who are experiencing financial burdens as a
result of the public health emergency.
Ongoing-review applications and make determinations on financial support and resources to be dispatched.
Ongoing- monetary support and resources are allocated to workers and households in need.
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Attachment A
NONDISCRIMINATION AND EQUAL PAY AFFIRMATION
name of entity submitting) hereby affirms it will
not discriminate on the basis of race, color, religion, creed, sex, age, marital status, national
origin, or because of actual or perceived sexual orientation, gender identity or disability and
acknowledges and understands the eventual contract will contain a provision prohibiting
discrimination as described above and this prohibition on discrimination shall apply to the
hiring and treatments or proposer’s employees and to all subcontracts.
In addition, ____________________________________(name of entity submitting) hereby
affirms it will abide by the Equal Pay Act of 1963 and Section 39-3-104, MCA (the Montana
Equal Pay Act), and has visited the State of Montana Equal Pay for Equal Work “best practices”
website, https://wayback.archive-it.org/499/20210701223409/https:/equalpay.mt.gov/, or equivalent
best practices publication and has read the material.
Name and title of person authorized to sign on behalf of submitter
The Montana Racial Equity Project (MTREP)
MTREP
Attn: Judith Heilman, Exec Dir
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Appendix B
GRANT SUBRECIPIENT AGREEMENT
AMERICAN RESCUE PLAN HOUSEHOLD EFFORTS SUB AWARD
THIS AGREEMENT is made and entered into this __ day of ____ � 20_ by and between
the City of Bozeman, Montana, a self-governing municipal corporation located at 121 N. Rouse
Ave., Bozeman MT 59771 {"City1') as GRANTOR and The Montana Racial Equity Project
(MTREP), a 501c3 nonprofit located at 234 E. Babcock Street, Bozeman, MT 59715 as
SUBRECIPIENT.
WHEREAS, on October 17, 2005 the Bozeman City Commission adopted Resolution No. 3866
establishing policies for the granting of funds from the City of Bozeman to a requesting entity;
and WHEREAS, MTREP submitted a proposal to the City for a program that complies with the
term of the American Rescue Plan for household assistance efforts for $75,000; and
THE PARTIES AGREE:
1.The Sub Award. The City will award and release to SUBRECIPIENT a sum of up to
[seventy-five thousand dollars ($75,000) from its American Result Plan Act (ARPA) award
[name of fund] Fund, {the "Grant") pursuant to the payment terms in Section 3.
2.Use of Funds. Grant funds in the amount of up to seventy-five thousand dollars
($75,000) will be used by SUBRECIPIENT for the sole purpose of redistribution of
emergency funds to the community which is a permissible use of ARPA funds, as
described in the proposal submitted by Subrecipient, attached hereto as Exhibit A and by
this reference incorporated herein.
3.Term. Program and expenditures must be performed during the term of the date of
execution of this agreement through June 30, 2022 (FY23).
4.Payment of Funds
a.The agrees to reimburse Subrecipient for costs actually incurred and paid by
Subrecipient in accordance with the Approved Budget attached hereto as Exhibit
B and for the performance of the Approved Services under this Agreement in an
amount not to exceed $75,000 (the "Total Agreement Funds").
b.The amount of Total Agreement Funds, however, is subject to adjustment by City
if a substantial change is made in the Approved Services that affects this
Agreement or if this Agreement is terminated prior to the expiration of the
Agreement as provided in Section 3 above. Program funds shall not be
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expended prior to the Effective Date, or following the earlier of the expiration or
termination of this Agreement.
c. Costs incurred shall only be as necessary and allowable to carry out the purposes
and activities of the Approved Services and may not exceed the maximum limits
set in the Approved Budget.
d. Expenses charged against the Total Agreement Funds shall be incurred in
accordance with the American Rescue Plan and the Federal Treasury’s guidance,
Office of Budget and Management Guidance, and City purchasing policies.
e. Invoices. On or before the twentieth (20th) day of each month and in any event
no later than thirty (30) days after the earlier of the expiration or termination of
this Agreement, Subrecipient shall submit invoices, in a form supplied by City, for
the most recent month ended, to City, setting forth actual expenditures of
Subrecipient in accordance with this Agreement. Within ten (10) working days
from the date it receives such invoice, City may disapprove the requested
compensation. If the compensation is so disapproved, City shall notify
Subrecipient as to the disapproval. If payment is approved, no notice will be
given.
f. Subrecipient may request the Grant funds during the fiscal year ending June 30,
2022 and June 30, 2023 as needed by providing proof of expenses paid.
Acceptable forms of proof of payment shall be as determined in the sole
discretion of the City’s Director of Finance.
g. Any funds from the sub award not awarded during the fiscal year ending June
30, 2023 will remain in the City’s ARPA Fund and will be available for other
appropriation.
5. Subrecipient Representations
a. SUBRECIPIENT has familiarized itself with the nature and extent of this
Agreement and with all local conditions and federal, state and local laws,
ordinances, rules, and regulations that in any manner may affect Subrecipient’s
performance under this Agreement. Specific Treasury Guidance attached in
Exhibit C.
b. SUBRECIPIENT represents and warrants to City that it has the experience and
ability to perform its obligations under this Agreement; that it will perform said
obligations in a professional, competent and timely manner and with diligence
and skill; that it has the power to enter into and perform this Agreement and
grant the rights granted in it; and that its performance of this Agreement shall
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not infringe upon or violate the rights of any third party, whether rights of
copyright, trademark, privacy, publicity, libel, slander or any other rights of any
nature whatsoever, or violate any federal, state and municipal laws. The City will
not determine or exercise control as to general procedures or formats necessary
for SUBRECIPIENT to meet this warranty.
c. SUBRECIPIENT represents and warrants to City that the Grant funds are
necessary to accomplish the financial requirements of the redistribution of
emergency funds to the community.
d.SUBRECIPIENT shall maintain a financial management system and financial
records and shall administer funds received pursuant to this Agreement in
accordance with all applicable federal and state requirements. Subrecipient
shall adopt such additional financial management procedures as may from time
to time be prescribed by City if required by applicable laws, regulations or
guidelines from its federal and state government funding sources. Subrecipient
shall maintain detailed, itemized documentation and records of all income
received and expenses incurred pursuant to this Agreement.
e.Any item of expenditure by Subrecipient under the terms of this Agreement
which is found by auditors, investigators, and other authorized representatives of
City, the City's external Auditor, the U.S. Government Accountability Office or the
Comptroller General of the United States to be improper, unallowable, in
violation of federal or state law or the terms of the Notice of Prime Award or this
Agreement, or involving any fraudulent, deceptive, or misleading representations
or activities of Subrecipient, shall become Subrecipient's liability, to be paid by
Subrecipient from funds other than those provided by City under this Agreement
or any other agreements between City and Subrecipient. This provision shall
survive the expiration or termination of this Agreement.
f.In any fiscal year in which Subrecipient expends $750,000 or more in federal
awards during such fiscal year, including awards received as a subrecipient,
Subrecipient must comply with the federal audit requirements contained in the
Uniform Guidance, [45 CFR Part 75], including the preparation of an audit by an
Independent Certified Public Accountant in accordance with the Single Audit Act
Amendments of 1996, 31 U.S.C. 7501-7507, and with Generally Accepted
Accounting Principles. If Subrecipient expends less than $750,000 in federal
awards in any fiscal year, it is exempt from federal audit requirements, but its
records must be available for review by City and appropriate officials.
Subrecipient shall provide City with a copy of Subrecipient's most recent audited
financial statements, federal Single Audit report, if applicable (including financial
statements, schedule of expenditures of federal awards, schedule of findings and
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questioned costs, summary of prior audit findings, and corrective action plan, if
applicable), and management letter within thirty (30) days after execution of this
Agreement and thereafter within nine (9) months following the end of
Subrecipient’s most recently ended fiscal year.
g. Final payment request(s) under this Agreement must be received by City no later
than thirty (30) days from the earlier of the expiration date or termination date
of this Agreement. No payment request will be accepted by City after this date
without authorization from City. In consideration of the execution of this
Agreement by City, Subrecipient agrees that acceptance of final payment from
City will constitute an agreement by Subrecipient to release and forever
discharge City, its agents, employees, representatives, affiliates, successors and
assigns from any and all claims, demands, damages, liabilities, actions, causes of
action or suits of any nature whatsoever, which Subrecipient has at the time of
acceptance of final payment or may thereafter have, arising out of or in any way
relating to any and all injuries and damages of any kind as a result of or in any
way relating to this Agreement. Subrecipient’s obligations to City under this
Agreement shall not terminate until all closeout requirements are completed to
the satisfaction of City. Such requirements shall include, without limitation,
submitting final reports to City and providing any closeout-related information
requested by City by the deadlines specified by City. This provision shall survive
the expiration or termination of this Agreement.
6. Cooperation in Monitoring and Evaluation.
a. City Responsibilities. City shall monitor, evaluate and provide guidance and
direction to Subrecipient in the conduct of Approved Services performed under
this Agreement. City has the responsibility to determine whether Subrecipient
has spent funds in accordance with applicable laws, regulations, including the
federal audit requirements and agreements and shall monitor the activities of
Subrecipient to ensure that Subrecipient has met such requirements. City may
require Subrecipient to take corrective action if deficiencies are found.
b. Subrecipient Responsibilities.
i. Subrecipient shall permit City to carry out monitoring and evaluation
activities, including any performance measurement system required by
applicable law, regulation, funding sources guidelines or by the terms and
conditions of the applicable Notice of Prime Award, and Subrecipient
agrees to ensure, to the greatest extent possible, the cooperation of its
agents, employees and board members in such monitoring and
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evaluation efforts. This provision shall survive the expiration or
termination of this Agreement.
ii. Subrecipient shall cooperate fully with any reviews or audits of the
activities under this Agreement by authorized representatives of City, the
U.S. Government Accountability Office or the Comptroller General of the
United States and Subrecipient agrees to ensure to the extent possible
the cooperation of its agents, employees and board members in any such
reviews and audits. This provision shall survive the expiration or
termination of this Agreement.
7. Reports/Accountability/Public Information. SUBRECIPIENT must allow the City, its
auditors, and other persons authorized by the City to inspect and copy its books and
records for the purpose of verifying that monies provided to SUBRECIPIENT pursuant to
this Agreement were used in compliance with this Agreement and all applicable
provisions of federal, state, and local law. SUBRECIPIENT will retain such records for
seven years after receipt of final payment under this Agreement unless permission to
destroy them is granted by the City. SUBRECIPIENT shall not issue any statements,
releases or information for public dissemination without prior approval of the City.
8. Permits and Compliance With Laws. Subrecipient will obtain, in a timely manner, all
required permits, licenses and approvals, and will meet all requirements of all local,
state and federal laws, rules and regulations which must be obtained or met in
connection with construction of the Project
9. Independent Contractor Status. The parties agree that SUBRECIPIENT, its agents,
employees, contractors, or subcontractors, are independent contractors for purposes of
this Agreement and are not to be considered employees or agents of the City for any
purpose. SUBRECIPIENT and its agents, employees, contractors, or subcontractors, are
not subject to the terms and provisions of the City’s personnel policies handbook and
may not be considered a City employee for workers’ compensation or any other
purpose. SUBRECIPIENT, its agents, employees, contractors, or subcontractors, are not
authorized to represent the City or otherwise bind the City in any way.
10. Default and Termination. If SUBRECIPIENT fails to comply with any condition of this
Agreement at the time or in the manner provided for, the City may terminate this
Agreement if the default is not cured within fifteen (15) days after written notice is
provided to SUBRECIPIENT. The notice will set forth the items to be cured. If this
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Agreement is terminated pursuant to this Section, SUBRECIPIENT will repay to the City
any Grant funds already delivered to SUBRECIPIENT for the redistribution of
emergency funds to the community. 11.Limitation on SUBRECIPIENT's Damages; Time for Asserting Claim
a.In the event of a claim for damages by SUBRECIPIENT under this Agreement,
SUBRECIPIENT's damages shall be limited to contract damages and
SUBRECIPIENT hereby expressly waives any right to claim or recover
consequential, special, punitive, lost business opportunity, lost productivity, field
office overhead, general conditions costs, or lost profits damages of any nature
or kind.
b.Jn the event SUBRECIPIENT wants to assert a claim for damages of any kind or
nature, SUBRECIPIENT must first provide City with written notice of its claim, the
facts and circumstances surrounding and giving rise to the claim, and the total
amount of damages sought by the claim, within ninety (90) days of the facts and
circumstances giving rise to the claim. In the event SUBRECIPIENT fails to
provide such notice, SUBRECIPIENT shall waive all rights to assert such claim.
12.Representatives
a.City's Representative. The City's Representative for the purpose of this
Agreement shall be Kristin Donald or such other individual as City shall designate
in writing. Whenever approval or authorization from or communication or
submission to City is required by this Agreement, such communication or
submission shall be directed to the City's Representative and approvals or
authorizations shall be issued only by such Representative; provided, however,
that in exigent circumstances when City's Representative is not available,
SUBRECIPIENT may direct its communication or submission to other designated
City personnel or agents and may receive approvals or authorization from such
persons.
b.SUBRECIPIENT's Representative. SUBRECIPIENT's Representative for the
purpose of this Agreement shall be Judith Heilman as SUBRECIPIENT shall
designate in writing. Whenever direction to or communication with
SUBRECIPIENT is required by this Agreement, such direction or communication
shall be directed to SUBRECIPIENT's Representative; provided, however, that in
exigent circumstances when SUBRECIPIENT's Representative is not available, City
may direct its direction or communication to other designated SUBRECIPIENT
personnel or agents.
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13. Indemnity/Waiver of Claims/Insurance. To the fullest extent permitted by law,
SUBRECIPIENT agrees to defend, indemnify and hold the City and its agents,
representatives, employees, and officers (collectively referred to for purposes of this
Section as the City) harmless against all third party claims, demands, suits, damages,
losses, and expenses, including reasonable defense attorney fees, which arise out of,
relate to or result from SUBRECIPIENT’s (i) negligence, or (ii) willful or reckless
misconduct.
Such obligations shall not be construed to negate, abridge, or reduce other rights or
obligations of indemnity that would otherwise exist. The indemnification obligations of
this Section must not be construed to negate, abridge, or reduce any common-law or
statutory rights of the indemnitee(s) which would otherwise exist as to such
indemnitee(s). SUBRECIPIENT’s indemnification obligations under this Section shall be
without regard to and without any right to contribution from any insurance maintained
by City.
Should any indemnitee described herein be required to bring an action against
SUBRECIPIENT to assert its right to defense or indemnification under this Agreement or
under SUBRECIPIENT’s applicable insurance policies required below the indemnitee shall
be entitled to recover reasonable costs and attorney fees incurred in asserting its right
to indemnification or defense but only if a court of competent jurisdiction determines
SUBRECIPIENT was obligated to defend the claim(s) or was obligated to indemnify the
indemnitee for a claim(s) or any portion(s) thereof.
In the event of an action filed against City resulting from the City’s performance under
this Agreement, the City may elect to represent itself and incur all costs and expenses of
suit.
SUBRECIPIENT also waives any and all claims and recourse against the City or its officers,
agents or employees, including the right of contribution for loss or damage to person or
property arising from, growing out of, or in any way connected with or incident to the
performance of this Agreement except “responsibility for his own fraud, for willful injury
to the person or property of another, or for violation of law, whether willful or
negligent” as per 28-2-702, MCA.
These obligations shall survive termination of this Agreement.
In addition to and independent from the above, SUBRECIPIENT shall at SUBRECIPIENT’s
expense secure insurance coverage through an insurance company or companies duly
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licensed and authorized to conduct insurance business in Montana which insures the
liabilities and obligations specifically assumed by SUBRECIPIENT in this Section. The
insurance coverage shall not contain any exclusion for liabilities specifically assumed by
SUBRECIPIENT in this Section unless and to the extent coverage for such liability is not
reasonably available.
The insurance shall cover and apply to all claims, demands, suits, damages, losses, and
expenses that may be asserted or claimed against, recovered from, or suffered by the
City without limit and without regard to the cause therefore and which is acceptable to
the City and SUBRECIPIENT shall furnish to the City an accompanying certificate of
insurance and accompanying endorsements in amounts not less than as follows:
Workers’ Compensation – statutory;
Employers’ Liability - $1,000,000 per occurrence; $2,000,000 annual aggregate;
Commercial General Liability - $1,000,000 per occurrence; $2,000,000 annual
aggregate
The City of Bozeman, its officers, agents, and employees, shall be endorsed as an
additional or named insured on a primary non-contributory basis on the Commercial
General Liability policy. The insurance and required endorsements must be in a form
suitable to City and shall include no less than a thirty (30) day notice of cancellation or
non-renewal. The City must approve all insurance coverage and endorsements prior to
delivery of Grant funds to SUBRECIPIENT. SUBRECIPIENT shall notify City within two (2)
business days of SUBRECIPIENT’s receipt of notice that any required insurance coverage
will be terminated or SUBRECIPIENT’s decision to terminate any required insurance
coverage for any reason.
14. Nondiscrimination and Equal Pay. SUBRECIPIENT agrees that all hiring by Subrecipient
of persons performing this Grant Agreement shall be on the basis of merit and
qualifications. SUBRECIPIENT will have a policy to provide equal employment
opportunity in accordance with all applicable state and federal anti-discrimination laws,
regulations, and contracts. SUBRECIPIENT will not refuse employment to a person, bar a
person from employment, or discriminate against a person in compensation or in a
term, condition, or privilege of employment because of race, color, religion, creed,
political ideas, sex, age, marital status, national origin, actual or perceived sexual
orientation, gender identity, physical or mental disability, except when the reasonable
demands of the position require an age, physical or mental disability, marital status or
sex distinction.
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SUBRECIPIENT represents it is, and for the term of this Agreement will be, in compliance
with the requirements of the Equal Pay Act of 1963 and Section 39-3-104, MCA (the
Montana Equal Pay Act). SUBRECIPIENT must report to the City any violations of the
Montana Equal Pay Act that Contractor has been found guilty of within 60 days of such
finding for violations occurring during the term of this Agreement.
SUBRECIPIENT shall require these nondiscrimination terms of its subcontractors
providing services under this Grant Agreement.
15. Public Meetings and Access to Public Records
a. Meetings of SUBRECIPIENT that pertain to the receipt or expenditure of Grant funds
from the City are subject to the open meeting requirements of Montana law,
including those set forth in Title 7, Chapter 1, Part 41, MCA and Title 2, Chapter 3,
MCA. To ensure compliance, SUBRECIPIENT will provide agendas for meetings that
pertain to the receipt or expenditure of Grant funds covered by this Agreement to
the City Clerk’s office no later than 72 working hours prior to meeting for notice on
the City’s official posting board and any other sites deemed reasonable by the
Clerk’s office. In addition, meeting minutes will be kept by SUBRECIPIENT and
provided to the City Clerk’s office no later than 90 days after the meeting. These
minutes shall be posted and made available to the public by the City Clerk’s office
except for those minutes taken during a closed meeting in accordance with 2-3-203,
MCA. Minutes taken during a closed meeting shall also be provided to the City
Clerk’s office but shall be handled in accordance with the City Clerk’s regular
executive session protocol and kept private in a secured cabinet.
b. In accordance with 7-1-4144, MCA and subject to any applicable legal obligation to
protect and preserve individual confidential or private information, upon reasonable
request and at reasonable times during normal business hours, SUBRECIPIENT shall
make such records available for inspection and copying by members of the public.
SUBRECIPIENT may charge for such copying in accordance with the policies of the
City, which SUBRECIPIENT hereby adopts for such purposes.
c. To determine whether a meeting or part of a meeting may be closed to the public
and to determine whether information contained in SUBRECIPIENT documents is
protected by law from disclosure, SUBRECIPIENT may seek a determination of the
City Attorney at no cost to SUBRECIPIENT. Such request and determination shall not
create an attorney-client relationship between SUBRECIPIENT and the City.
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16. Attorney’s Fees and Costs. In the event it becomes necessary for a party to this
Agreement to retain an attorney to enforce any of the terms or conditions of this
Agreement or to give any notice required herein, then the prevailing party shall be
entitled to reasonable attorney’s fees and costs, including fees, salary, and costs of in-
house counsel to include City Attorney.
17. Integration and Modification. This document contains the entire agreement between
the parties and no statements, promises or inducements made by either party or agents
of either party not contained in this written Agreement may be considered valid or
binding. This Agreement may not be modified except by written agreement signed by
both parties.
18. Dispute Resolution
a. Any claim, controversy, or dispute between the parties, their agents, employees,
or representatives shall be resolved first by negotiation between senior-level
personnel from each party duly authorized to execute settlement agreements.
Upon mutual agreement of the parties, the parties may invite an independent,
disinterested mediator to assist in the negotiated settlement discussions.
b. If the parties are unable to resolve the dispute within thirty (30) days from the
date the dispute was first raised, then such dispute may only be resolved in a
court of competent jurisdiction in compliance with the Applicable Law provisions
of this Agreement.
19. No Assignment. SUBRECIPIENT may not subcontract or assign SUBRECIPIENT’s rights,
including the right to Grant payments, or any other rights or duties arising hereunder,
without the prior written consent of City.
20. No Third Party Beneficiary. The terms and provisions of this Agreement are intended
solely for the benefit of each party and their respective successors and assigns. It is not
the parties’ intent to confer third party beneficiary rights upon any other person or
entity.
21. Choice of Law. This Agreement shall be governed and construed in accordance with the
laws of the State of Montana without regard to conflict of law provisions. The Parties
agree to submit to the personal and exclusive jurisdiction of the courts located within
Gallatin County, Montana.
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22.Non-Waiver. A waiver by either party of any default or breach by the other party of any
terms or conditions of this Agreement does not limit the other party's right to enforce
such term or conditions or to pursue any available legal or equitable rights in the event
of any subsequent default or breach.
23.Severability. If any portion of this Agreement is held to be void or unenforceable, the
balance of the Agreement shall continue in effect.
24.Counterparts. This Agreement may be executed in counterparts, which together
constitute one instrument.
25.Consent to Electronic Signatures. The Parties have consented to execute this Agreement
electronically in conformance with the Montana Uniform Electronic Transactions Act,
Title 30, Chapter 18, Part 1, MCA.
IN WITNESS WHEREOF, the parties hereto have executed this instrument the day and year
indicated below.
Jeff Mihelich, City Manager
City of Bozeman
Print name and Title:
Date: -----
Date: -----
-------------SUBRECIPIENT
Approved as to form:
Greg Sullivan, City Attorney
City of Bozeman
Date: ____ _
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Efforts Page 11
Judith Heilman, Exec Dir
09/29/2021
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City of Bozeman, American Rescue Plan
Act - Proposal
List if included Materials
●0.0 - Cover Letter
●1.0 - Executive Program Summary
●2.0 - Organizational Profile
●3.0 - Financial Statements
●4.0 - Proposal Questions / Answers
●5.0 - Additional Materials
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Making language and culture education available to all Montanans
September 29, 2021
Dear City of Bozeman Commissioners & American Rescue Plan Act Funding Reviewers:
Thank you for this opportunity to submit for American Rescue Plan Act funding. The World Language
Initiative - Montana’s proposal is designed to provide essential support to the Bozeman newcomer
Spanish speaking community, whose hardship and challenges have been exacerbated by COVID.
Through our Bozeman English Language & Literacy Alliance (BELLA) project, we request $52,000 to
provide over 2600 hours of English language learning support to 150 City of Bozeman youth and
adults.
World Language Initiative - MT (WLI) is a Bozeman-based language and culture education services
non-profit functioning as a formal 501-c3 since 2017 and as a community group since 2013. We recognize
and promote the economic and societal benefits of multilingualism in our community. WLI’s reach and
capacity is growing. In 2019, our programming reached over 1400 language learners in the Gallatin Valley.
In 2021/22 we will have an annual budget nearing $300,000. WLI includes five core staff, 7 person board,
and 15 language coaches who are delivering language & culture education to both youth and adults in
the Bozeman Area.
WLI is a team of educators, non-profit professionals, and talented volunteers who are committed to
supporting the community by increasing access to quality language and culture learning in the Bozeman
Area and the state. We are a multi-racial and multi-gendered team of native and high proficiency
speakers, representing cultures from within Montana and throughout the world. Our focus is to build
language education pathways for multi-language learning; from kindergarten to 100. We currently teach
seven languages: Arabic, French, German, Mandarin, Spanish,English, and most recently, Japanese.
Thank you again for your time, good luck with the evaluation process and we look forward to hearing
from you.
Elizabeth Williamson
Founder / Executive Director, World Language Initiative - MT
Tax-ID: 82-2212916
World Language Initiative - Montana (WLI-MT)
111 South Grand Avenue, Room 202 Bozeman MT 59715
wlimt.org |info@wlimt.org | +1 406.414.6419
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1.0 Executive Program Summary
The demographics of Montana, Gallatin Valley and Bozeman are rapidly changing. As The City of Bozeman is
growing at unprecedented rates, so is our Spanish speaking population. Over the last 4 years, the Bozeman
Latinx/Hispanic community has increased by 70%. As of 2021, it is estimated now that there are over 2,000
Spanish speaking individuals residing in our city. There is strong urgency to support these newcomer
community members for the following reasons:
1.Economic hardship experienced under COVID has been disproportionate to people of color, and
2.The majority of our Bozeman Spanish speaking newcomers are low income, poverty level, and/or
homeless
Montana towns and cities are at a greater disadvantage in supporting these newcomers as compared to
towns and cities in other states in the West because Montana is one of three remaining states in the nation
which has yet to establish Title III English learner multipliers in its funding formulas; the others are Alabama
and Mississippi. This multiplier, when it exists, provides equity in services by increasing the per student
support dollar amounts to schools to meet increased English learner (EL) student educational needs. Given
COVID and the propensity for newcomer Spanish to be entering our community at low incomes and/or at
the poverty line, it is incumbent on our community and our city’s leadership to develop supports to address
the inequities that low English language proficiency and low income create. To meet this important need in
our community,WLI requests $52,000 to deliver essential English language and literacy services to the
growing Bozeman Spanish speaking community of youths and adults.
Funding will be spent January 2022 through December 2023. Our summary of services and estimated impact
are as follows:
1.English Language Evening Adult Online Classes (50 adults served)
2.English Language & Literacy Summer Camp/Day Care (35 youth served)
3.Evening English Language Classes - Adult and Youth In-person (50 individuals served)
4.Equity in Experience for EL Newcomer Youth through Enrichment (15 youth served)
Through the above we will be offering over 2600 hours in English language learning skills for City of
Bozeman Spanish speaking families, 100% of which are low income or poverty level.All services listed
aboves will be offered at no-cost and under the Bozeman English Language & Literacy Alliance
(BELLA) project in collaboration with our community partners; including the Bozeman School
District, MSU Modern Languages Department, HRDC, Bienvenidos Community Group and Bozeman
Public Library.
For any Spanish speaking Latinx/Hispanic City of Bozeman families who qualify for district free and reduced
lunch (this is a criteria and includes low income families and those at or below the poverty line), WLI
238
proposes to support these disadvantaged households, by providing English learning opportunities to the
following:
●Adults (High School students and above):these community members are the economic drivers
for their families and their households. We include 15 because that is the official age students can
leave school and enter the workforce in Montana. MT School districts have indicated that they are
seeing a higher proportion of Spanish speakers drop out of school after 15 to enter the service and
building sector workforces. If these “adults” as well as their parents, aunts, uncles, cousins, and
grandparents do not have the language skills to navigate the community, in terms of education,
health and financially, they and their families suffer.
●Youth (Elementary-aged):these are tomorrow’s Bozeman citizens. We wish to empower these kids
to have the language and literacy skills they need to be successful in school; because when they are
not behind in school, there will be greater incentive to stay in school. We also want them to have
experiences and social/emotional skills to integrate part of this community. For that we believe
equity in enrichment education beyond the fundamentals of language to be essential.
●Families (all ages):The family unit is very strong in Latino communities. We want to create
opportunities in partnership with the Bozeman Public Library, where both the adults and the youth
are co-concurrently learning the language skills online & in-person.
239
2.0 Organizational Profile
MISSION
World Language Initiative - MT’s mission is to make language and culture education available to all
Montanans.
VISION
World Language Initiative-MT’s vision is for all elementary-aged Montana students to have access to language
and culture education in the school day and engage with highly proficient and native speakers and cultures of
the world. We envision Montana communities where all members are multi language learners.
PURPOSE
World Language Initiative - MT’s purpose is to create a pathway to multi language learning and global
citizenship. We provide high-quality language learning opportunities using professional, nationally recognized
strategies in language education. Through making language & culture programming available, Montanans will
have improved access and desire to celebrate diversity in their communities.
BY THE NUMBERS
Years as a formal tax-identified 501c3 non-profit - 4
Fiscal Year 2020/21 Total Revenue - $252,069
Fiscal Year 2021/22 Projected Revenue - $310,000
Number Core Staff & Language Educations - 5 & 15
Number of Years Executive Director has held position - 4
Number of Board Members - 7
240
241
3.0 Financial Statements
List of Included Financial Materials*
●Fiscal Year 2020/21 Statement of Activity
●Fiscal Year 2021/22 Budget
●2019/20 IRS 990 tax form
●McDermott Financial Management Letter
* As of Fall 2021, the World Language Initiative - MT has yet to complete a formalized audit. According to
Bozeman-based accountants, a standard threshold for non-profits is $300,000 in annual revenue. While we
are projected to meet this threshold in our 2021/22 Fiscal Year (August 1 - July 31), as of yet we have not. In
lieu of an audit therefore, to demonstrate our fiscal health and financial situation, we have included our
organizational Statement of Activity (P&L), Budget, most recent 990, and a financial statement letter from
McDermott Financial, who runs our payroll and tax management.
242
Accrual Basis Saturday, September 25, 2021 10:09 AM GMT-06:00 1/2
World Language Initiative - Montana
FY 2020/21 - Statement of Activity
August 2020 - July 2021
TOTAL
Revenue
Fee For Service Programs 51,743.81
Grants 174,012.00
Individual Donations 20,939.02
Merchandise Sales 29.51
Program Fee Refunds -1,915.17
Sales of Product Revenue 3,545.95
Sponsorships 3,669.55
WLI-MT Expense Reimbursements (deleted)45.00
Total Revenue $252,069.67
GROSS PROFIT $252,069.67
Expenditures
Bank Fees 281.25
Contract Services 24,164.00
Credit Card Fees 234.12
Dues and Subscriptions 675.00
Fundraising 747.11
Insurance 3,350.89
Legal & Professional Services 500.00
Accounting Expense 4,598.90
Total Legal & Professional Services 5,098.90
Licenses and Fees 35.00
Marketing and Advertising 4,258.29
Meals and Entertainment 39.66
Occupancy
Rent & Lease 8,046.00
Repairs & Maintenance 1,110.00
Total Occupancy 9,156.00
Payroll 0.00
Payroll Taxes 14,769.99
Payroll Wages 170,205.50
Unemployment Insurance 0.00
Total Payroll 184,975.49
Postage and Delivery 169.32
Printing and Copying 18.56
Program Expenses 655.00
Program Materials 3,730.38
Total Program Expenses 4,385.38
Software Expense 241.58
243
Accrual Basis Saturday, September 25, 2021 10:09 AM GMT-06:00 2/2
TOTAL
Staff Training and Development 1,785.99
Supplies 13,210.35
Travel and Meetings 0.00
Volunteer Gifts 192.00
Total Expenditures $253,018.89
NET OPERATING REVENUE $ -949.22
Other Revenue $39,851.73
NET OTHER REVENUE $39,851.73
NET REVENUE $38,902.51
244
Annual Operating Budget 2021/22 (Updated, Sept 2021)
Program Services Support Services
Revenue All Services Summer Camps In-school Day Small Groups Coaches Up!Community Nights Fundraising Admin
Grants $140,000 $50,000 $40,000 $10,000 $20,000 $20,000
Fee for Service Programs $75,000 $25,000 $12,000 $38,000 $0 $0
Business Partner Sponsorships $47,000 $15,000 $15,000 $11,000 $1,000 $5,000
Individual Donations / Campaigns $35,500 $12,500 $15,000 $4,000 $1,000 $3,000
Events $5,000 $1,000 $1,000 $1,000 $1,000 $1,000
Merchandise sales $500 $100 $100 $100 $100 $100
Total cash revenue $303,000 $103,600 $83,100 $64,100 $23,100 $29,100
Total in-kind revenue $7,000 $2,000 $5,000
Total revenue $310,000 $103,600 $83,100 $64,100 $23,100 $31,100 $5,000
Expenses All Services Summer Camps In-school Day Small Groups Coaches Up!Community Nights Fundraising Admin
Staff
Executive Director (.75 FTE)$40,000 $9,600 $9,600 $9,600 $1,600 $1,600 $4,000 $4,000
Program Manager (.5 FTE)$25,000 $5,000 $10,000 $5,000 $0 $0 $2,500 $2,500
Resource Development & Commun. Manager (.75 FTE)$36,000 $8,640 $8,640 $8,640 $1,440 $1,440 $3,600 $3,600
Program Coordinator (.5 FTE)$19,000 $7,600 $1,520 $4,560 $760 $760 $1,900 $1,900
BELLA Project Lead (.25 FTE)$11,000 $7,040 $0 $1,760 $0 $0 $1,100 $1,100
Lead Coaches (5, part-time staff)$10,000 $1,600 $1,600 $800 $4,000 $0 $1,000 $1,000
Language & Culture Educators (15 part-time staff)$33,000 $13,200 $9,900 $6,600 $3,300 $0 $0 $0
Payroll Taxes (11%)$19,140 $5,795 $4,539 $4,066 $1,221 $418 $1,551 $1,551
Contract services
Accounting & Payroll $2,000 $480 $480 $480 $80 $80 $200 $200
Bookkeeping $7,500 $1,800 $1,800 $1,800 $300 $300 $750 $750
Resource Development $16,500 $3,960 $3,960 $3,960 $660 $660 $1,650 $1,650
Volunteer Stipends $1,500 $360 $360 $360 $60 $60 $150 $150
Fees (Credit Card, QB transactions, Subscription)$3,100 $744 $744 $744 $124 $124 $310 $310
Insurance
Liability & Board $1,630 $391 $391 $391 $65 $65 $163 $163
Unemployment (3%)$5,794 $1,391 $1,391 $1,391 $232 $232 $579 $579
Board Stewardship & Engagement $2,000 $480 $480 $480 $80 $80 $200 $200
Marketing & advertising $5,000 $1,200 $1,200 $1,200 $200 $200 $500 $500
Occupancy (rent & utilities)$11,000 $2,640 $2,640 $2,640 $440 $440 $1,100 $1,100
Organizational Licenses $500 $120 $120 $120 $20 $20 $50 $50
Printing & copying $500 $120 $120 $120 $20 $20 $50 $50
Program Fee Reimbursements $750 $375 $375
Licenses & Subscriptions $1,000 $240 $240 $240 $40 $40 $100 $100
Staff training / development $5,500 $1,320 $1,320 $1,320 $220 $220 $550 $550
Office Supplies & Equipment $10,000 $2,400 $2,400 $2,400 $400 $400 $1,000 $1,000
Event Supplies $2,500 $600 $600 $600 $100 $100 $250 $250
Program Materials $5,000 $1,200 $1,200 $1,200 $200 $200 $500 $500
Resource Development & Community Engagement $8,000 $1,920 $1,920 $1,920 $320 $320 $800 $800
Total cash expenses $282,914 $80,216 $67,164 $62,766 $15,882 $7,779 $28,291 $28,291
Program allocation (80%)$226,331
Fundraising allocation (10%)$28,291
Admin allocation (10%)$28,291
In-kind
Volunteer Language Educators $2,000 $1,000 1,000
MSU Internships $20,000 $3,000 $3,000 $3,000 $3,000 $3,000 $5,000
Legal Pro bono $5,000 $5,000
Total in-kind expenses $27,000
Net (cash revenue - cash expenses)$20,086
World Language Initiative - Montana
111 South Grand Avenue, Room 202 Bozeman MT 59715
wlimt.org | elizabeth@wlimt.org | +1 406.414.6419
245
2019 TAX RETURN
Client:
Prepared for:
Prepared by:
Date:
Comments:
Route to:
FDIL2001L 06/03/19
CLIENT COPY
WORL2916
WORLD LANGUAGE INITIATIVE MTPO BOX 5178BOZEMAN, MT 59717-5178(406) 579-7260
CHRISTINE M. COUBROUGH, CPAMCDERMOTT FINANCIAL SERVICES PCPO BOX 531BOZEMAN, MT 59771(406) 585-9291
SEPTEMBER 30, 2020
246
2019 Exempt Org. Returnprepared for:
World Language Initiative MTPO BOX 5178Bozeman, MT 59717-5178
MCDERMOTT FINANCIAL SERVICES PC
PO BOX 531
BOZEMAN, MT 59771
247
MCDERMOTT FINANCIAL SERVICES PC
PO BOX 531
BOZEMAN, MT 59771
(406) 585-9291
Client WORL2916
September 30, 2020
World Language Initiative MT
PO BOX 5178
Bozeman, MT 59717-5178
(406) 579-7260
FEDERAL FORMS
Form 990-EZ 2019 Return of Organization Exempt from Income Tax
Schedule A Organization Exempt Under Section 501(c)(3)
Schedule E Schools
Schedule O Supplemental Information
Form 8868 Application for Extension
Form 8879-EO IRS e-file Signature Authorization
FEE SUMMARY
Preparation Fee
MCDERMOTT FINANCIAL SERVICES PC
PO BOX 531
BOZEMAN, MT 59771
(406) 585-9291
Client WORL2916
September 30, 2020
World Language Initiative MT
PO BOX 5178
Bozeman, MT 59717-5178
(406) 579-7260
FEDERAL FORMS
Form 990-EZ 2019 Return of Organization Exempt from Income Tax
Schedule A Organization Exempt Under Section 501(c)(3)
Schedule E Schools
Schedule O Supplemental Information
Form 8868 Application for Extension
Form 8879-EO IRS e-file Signature Authorization
FEE SUMMARY
Preparation Fee
248
FORM 990-EZ REVENUECONTRIBUTIONS, GIFTS, AND GRANTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135,280
TOTAL REVENUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135,280
EXPENSESSALARIES AND EMPLOYEE BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103,967PROFESSIONAL FEES/PYMT TO CONTRACTORS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,483OCCUPANCY/RENT/UTILITIES/MAINTENANCE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,529OTHER EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,035
TOTAL EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137,014
NET ASSETS OR FUND BALANCESEXCESS OR (DEFICIT) FOR THE YEAR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -1,734NET ASSETS/FUND BAL. AT BEG. OF YEAR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,856NET ASSETS/FUND BAL. AT END OF YEAR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,122
2019 FEDERAL EXEMPT ORGANIZATION TAX SUMMARY (EZ)PAGE 1
WORLD LANGUAGE INITIATIVE MT 82-2212916
249
FORMS NEEDED FOR THIS RETURN
FEDERAL: 990-EZ, SCH A, SCH E, SCH O, 8868
2019 GENERAL INFORMATION PAGE 1
WORLD LANGUAGE INITIATIVE MT 82-2212916
CARRYOVERS TO 2020
NONE
250
2019 PREPARER E-FILE INSTRUCTIONS - FEDERAL PAGE 1
WORLD LANGUAGE INITIATIVE MT 82-2212916
THE ORGANIZATION'S FEDERAL TAX RETURN IS NOT FINISHED UNTIL YOU COMPLETE THE FOLLOWING
INSTRUCTIONS.
PRIOR TO TRANSMISSION OF THE RETURN
FORM 990-EZTHE ORGANIZATION SHOULD REVIEW THEIR FEDERAL RETURN ALONG WITH ANY ACCOMPANYINGSCHEDULES AND STATEMENTS.
PAPERLESS E-FILETHE ORGANIZATION SHOULD READ, SIGN AND DATE THE FORM 8879-EO, IRS E-FILESIGNATURE AUTHORIZATION.
EVEN RETURNNO PAYMENT IS REQUIRED.
AFTER TRANSMISSION OF THE RETURN
RECEIVE ACKNOWLEDGEMENT OF YOUR E-FILE TRANSMISSION STATUS.WITHIN SEVERAL HOURS, CONNECT WITH LACERTE AND GET YOUR FIRST ACKNOWLEDGEMENT(ACK) THAT LACERTE HAS RECEIVED YOUR TRANSMISSION FILE.
CONNECT WITH LACERTE AGAIN AFTER 24 AND THEN 48 HOURS TO RECEIVE YOUR FEDERALACKS.
KEEP A SIGNED COPY OF FORM 8879-EO, IRS E-FILE SIGNATURE AUTHORIZATION IN YOUR FILES
FOR 3 YEARS.
DO NOT MAIL:
FORM 8879-EO IRS E-FILE SIGNATURE AUTHORIZATION
251
2019 PREPARER E-FILE INSTRUCTIONS - FEDERAL PAGE 2
WORLD LANGUAGE INITIATIVE MT 82-2212916
THE ORGANIZATION'S FEDERAL TAX RETURN IS NOT FINISHED UNTIL YOU COMPLETE THE FOLLOWING
INSTRUCTIONS.
PRIOR TO TRANSMISSION OF THE RETURN
FORM 8868NO SIGNATURE IS REQUIRED WITH FORM 8868.
EVEN RETURNNO PAYMENT IS REQUIRED.
AFTER TRANSMISSION OF THE RETURN
RECEIVE ACKNOWLEDGEMENT OF YOUR E-FILE TRANSMISSION STATUS.WITHIN SEVERAL HOURS, CONNECT WITH LACERTE AND GET YOUR FIRST ACKNOWLEDGEMENT(ACK) THAT LACERTE HAS RECEIVED YOUR TRANSMISSION FILE.
CONNECT WITH LACERTE AGAIN AFTER 24 AND THEN 48 HOURS TO RECEIVE YOUR FEDERALACKS.
252
IRS e-file Signature Authorization
for an Exempt Organization OMB No. 1545-1878Form 8879-EO
For calendar year 2019, or fiscal year beginning , 2019, and ending , 20
G Do not send to the IRS. Keep for your records.2019Department of the Treasury G Go to www.irs.gov/Form8879EO for the latest information.Internal Revenue Service
Name of exempt organization Employer identification number
Name and title of officer
Type of Return and Return Information (Whole Dollars Only)Part I
Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you
check the box on line 1a, 2a, 3a, 4a,or 5a,below, and the amount on that line for the return being filed with this form was blank, then
leave line 1b, 2b,3b, 4b, or 5b,whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on
the applicable line below. Do not complete more than one line in Part I.
Form 990 check here. . . . . 1a b Total revenue, if any (Form 990, Part VIII, column (A), line 12). . . . . . . . . 1bG
Form 990-EZ check here. . . . . 2a b Total revenue, if any (Form 990-EZ, line 9). . . . . . . . . . . . . . . . . . . . . . . . 2bG
Form 1120-POL check here. . . . . . 3a b Total tax (Form 1120-POL, line 22). . . . . . . . . . . . . . . . . . . . . . . . . . . . 3bG
Form 990-PF check here. . . . . 4a b Tax based on investment income (Form 990-PF, Part VI, line 5). . . . 4bG
Form 8868 check here. . . . 5a b Balance Due (Form 8868, line 3c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5bG
Part II Declaration and Signature Authorization of Officer
Under penalties of perjury, I declare that I am an officer of the above organization and that I have examined a copy of the organization's 2019
electronic return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct, and complete.
I further declare that the amount in Part I above is the amount shown on the copy of the organization's electronic return. I consent to allow my
intermediate service provider, transmitter, or electronic return originator (ERO) to send the organization's return to the IRS and to receive from
the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b)the reason for any delay in processing the return or
refund, and (c)the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic
funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the
organization's federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must
contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also
authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to
answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the
organization's electronic return and, if applicable, the organization's consent to electronic funds withdrawal.
Officer's PIN: check one box only
I authorize to enter my PIN as my signature
ERO firm name Enter five numbers, but
do not enter all zeros
on the organization's tax year 2019 electronically filed return. If I have indicated within this return that a copy of the return is being filed with
a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on
the return's disclosure consent screen.
As an officer of the organization, I will enter my PIN as my signature on the organization's tax year 2019 electronically filed return. If I have
indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State
program, I will enter my PIN on the return's disclosure consent screen.
Officer's signature DateGG
Part III Certification and Authentication
ERO's EFIN/PIN. Enter your six-digit electronic filing identification
number (EFIN) followed by your five-digit self-selected PIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Do not enter all zeros
I certify that the above numeric entry is my PIN, which is my signature on the 2019 electronically filed return for the organization indicated
above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163,Modernized e-File (MeF) Information for
Authorized IRS e-file Providers for Business Returns.
ERO's signature DateGG
ERO Must Retain This Form 'See Instructions
Do Not Submit This Form to the IRS Unless Requested To Do So
BAA For Paperwork Reduction Act Notice, see instructions.Form 8879-EO (2019)
TEEA7401L 06/27/19
8/01 7/31 2020
82-2212916WORLD LANGUAGE INITIATIVE MT
ELIZABETH WILLIAMSON PRESIDENT
X 135,280.
X MCDERMOTT FINANCIAL SERVICES PC 35822
81031326677
CHRISTINE M. COUBROUGH, CPA
253
Application for Automatic Extension of Time To File anForm 8868 Exempt Organization Return OMB No. 1545-0047(Rev. January 2020)GFile a separate application for each return.Department of the Treasury GGo to www.irs.gov/Form8868 for the latest information.Internal Revenue Service
Electronic filing (e-file).You can electronically file Form 8868 to request a 6-month automatic extension of time to file any of the forms listedbelow with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, for which anextension request must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form, visitwww.irs.gov/e-file-providers/e-file-for-charities-and-non-profits.
Automatic 6-Month Extension of Time. Only submit original (no copies needed).
All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts must
use Form 7004 to request an extension of time to file income tax returns.
Name of exempt organization or other filer, see instructions.Taxpayer identification number (TIN)
Type or
print
Number, street, and room or suite number. If a P.O. box, see instructions.File by the
due date for
filing your
City, town or post office, state, and ZIP code. For a foreign address, see instructions.return. See
instructions.
Enter the Return Code for the return that this application is for (file a separate application for each return). . . . . . . . . . . . . . . . . . . . . . . . . . .
Application Return Application Return
Is For Code Is For Code
Form 990 or Form 990-EZ 01 Form 990-T (corporation)07
Form 990-BL 02 Form 1041-A 08
Form 4720 (individual)03 Form 4720 (other than individual)09
Form 990-PF 04 Form 5227 10
Form 990-T (section 401(a) or 408(a) trust)05 Form 6069 11
Form 990-T (trust other than above)06 Form 8870 12
The books are in the care of G?
Telephone No. G Fax No. G
GIf the organization does not have an office or place of business in the United States, check this box. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?
If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN). If this is for the whole group,?
G Gcheck this box. . . . . . . If it is for part of the group, check this box. . . . and attach a list with the names and TINs of all members
the extension is for.
I request an automatic 6-month extension of time until1 , 20 , to file the exempt organization return
for the organization named above. The extension is for the organization's return for:
calendar year 20 orG
tax year beginning , 20 , and ending , 20 .G
If the tax year entered in line 1 is for less than 12 months, check reason:Initial return Final return2
Change in accounting period
3a If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any 3anonrefundable credits. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated
3btax payments made. Include any prior year overpayment allowed as a credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using
3cEFTPS (Electronic Federal Tax Payment System). See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
Caution:If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO forpayment instructions.
BAA For Privacy Act and Paperwork Reduction Act Notice, see instructions.Form 8868 (Rev. 1-2020)
FIFZ0501L 10/07/19
WORLD LANGUAGE INITIATIVE MT 82-2212916
PO BOX 5178
BOZEMAN, MT 59717-5178
01
ELIZABETH WILLIAMSON
406-579-7260
6/15 21
X 8/01 19 7/31 20
0.
0.
0.
254
Short Form OMB No. 1545-0047Return of Organization Exempt From Income TaxForm 990-EZ Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code 2019(except private foundations)
G Do not enter social security numbers on this form, as it may be made public.
Open to PublicDepartment of the Treasury G Go to www.irs.gov/Form990EZ for instructions and the latest information.InspectionInternal Revenue Service
A For the 2019 calendar year, or tax year beginning , 2019, and ending ,
Check if applicable:B C D Employer identification number
Address change
Name change
Telephone numberEInitial return
Final return/terminated
Amended return Group ExemptionF
Application pending GNumber
Accounting Method:Cash Accrual Other (specify)G G CheckH if the organization is notG
GIWebsite:required to attach Schedule B
(Form 990, 990-EZ, or 990-PF).501(c)(3)501(c) ()(insert no.)4947(a)(1) or 527JHTax-exempt status(check only one)'
Corporation Trust Association OtherKForm of organization:
Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if totalL
G$assets (Part II, column (B)) are $500,000 or more, file Form 990 instead of Form 990-EZ. . . . . . . . . . . . . . . . . . . . . . .
Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I)Part I
Check if the organization used Schedule O to respond to any question in this Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contributions, gifts, grants, and similar amounts received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1
Program service revenue including government fees and contracts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2
Membership dues and assessments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3
Investment income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4
Gross amount from sale of assets other than inventory. . . . . . . . . . . . . . . . . . . . 5a a
Less: cost or other basis and sales expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 5b
5cGain or (loss) from sale of assets other than inventory (subtract line 5b from line 5a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c
Gaming and fundraising events:6
Gross income from gaming (attach Schedule G if greater than $15,000). . . . a 6a
$Gross income from fundraising events (not including of contributionsb
from fundraising events reported on line 1) (attach Schedule G if the sum
of such gross income and contributions exceeds $15,000). . . . . . . . . . . . . . . . . 6b
Less: direct expenses from gaming and fundraising events. . . . . . . . . . . . . . . . . c 6c
Net income or (loss) from gaming and fundraising events (add lines 6a andd6b and subtract line 6c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6d
Gross sales of inventory, less returns and allowances . . . . . . . . . . . . . . . . . . . . . 7a 7a
Less: cost of goods sold. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b
Gross profit or (loss) from sales of inventory (subtract line 7b from line 7a). . . . . . . . . . . . . . . . . . . . . . . . . . . . c 7c
Other revenue (describe in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8
G9Total revenue.Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10Grants and similar amounts paid (list in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Benefits paid to or for members. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 11
Salaries, other compensation, and employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12
Professional fees and other payments to independent contractors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 13
Occupancy, rent, utilities, and maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14
Printing, publications, postage, and shipping. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15
Other expenses (describe in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16
G17Total expenses.Add lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Excess or (deficit) for the year (subtract line 17 from line 9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18
Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with end-of-year19figure reported on prior year's return). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Other changes in net assets or fund balances (explain in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20
GNet assets or fund balances at end of year. Combine lines 18 through 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 21
BAA For Paperwork Reduction Act Notice, see the separate instructions.Form 990-EZ (2019)
TEEA0812L 08/23/19
8/01 7/31 2020
82-2212916
(406) 579-7260
WORLD LANGUAGE INITIATIVE MTPO BOX 5178BOZEMAN, MT 59717-5178
XXHTTPS://WWW.WLIMT.ORG/
X
X
135,280.
X
135,280.
135,280.
103,967.
2,483.
6,529.
24,035.137,014.
-1,734.
15,856.
14,122.
SEE SCHEDULE O
255
Form 990-EZ (2019)Page 2
Part II Balance Sheets (see the instructions for Part II)
Check if the organization used Schedule O to respond to any question in this Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(A)Beginning of year (B)End of year
Cash, savings, and investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 22
Land and buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 23
Other assets (describe in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 24
25 Total assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26 Total liabilities (describe in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
27 Net assets or fund balances (line 27 of column (B)must agree with line 21). . . . . . . . . . 27
ExpensesStatement of Program Service Accomplishments (see the instructions for Part III)Part III
Check if the organization used Schedule O to respond to any question in this Part III. . . . . . . . . . . . . . (Required for section 501What is the organization's primary exempt purpose?(c)(3) and 501(c)(4)
organizations; optionalDescribe the organization's program service accomplishments for each of its three largest program services, as for others.)measured by expenses. In a clear and concise manner, describe the services provided, the number of personsbenefited, and other relevant information for each program title.
28
G(Grants ) If this amount includes foreign grants, check here. . . . . . . . . . . . . . . . 28a$
29
G(Grants ) If this amount includes foreign grants, check here. . . . . . . . . . . . . . . . 29a$
30
G(Grants ) If this amount includes foreign grants, check here. . . . . . . . . . . . . . . . 30a$
Other program services (describe in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
G(Grants ) If this amount includes foreign grants, check here. . . . . . . . . . . . . . . . 31a$
G32Total program service expenses (add lines 28a through 31a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
(list each one even if not compensated 'see the instructions for Part IV)List of Officers, Directors, Trustees, and Key EmployeesPart IV
Check if the organization used Schedule O to respond to any question in this Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) Health benefits,(b)Average hours per (c) Reportable compensation contributions to employee (e) Estimated amount of(a) Name and title weekdevoted to (Forms W-2/1099-MISC)benefit plans, anddeferred other compensationposition(if not paid, enter -0-)compensation
TEEA0812L 08/23/19BAA Form 990-EZ (2019)
82-2212916
11,940.
10,117.
WORLD LANGUAGE INITIATIVE MT
10,117.
15,856.
15,856.0.15,856.
30,475.
156.30,631.16,509.14,122.
X
X
WLI-MT PREPARES MONTANA CITIZENS FOR A WORLD WHERE MUTLIGUALISM ANDCULTURAL AWARENESS IS A PATH TO PERSONAL AND PROFESSIONFULFILLLMENT AND SUCCESS.
ELIZABETH WILLIAMSONEXECUTIVE DIR.40 10,100.0.0.MELISSA RICHEYPRESIDENT 0.5 0.0.0.KATIE WINGTREASURER 0.5 0.0.0.CHRISTINA CLARKSECRETARY 1 3,444.0.0.KALI LOPEZTRUSTEE 0.5 0.0.0.BRIGITTE MORRISTRUSTEE 1 1,870.0.0.BRIDGET KEVANETRUSTEE 0.5 0.0.0.
SEE SCHEDULE O
SEE SCHEDULE O
SEE SCHEDULE O
256
Form 990-EZ (2019)Page 3
Part V Other Information (Note the Schedule A and personal benefit contract statement requirements in
the instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V. . . . . . . . . . . . . . . . .
NoYesDid the organization engage in any significant activity not previously reported to the IRS?33 If 'Yes,' provide a detailed description of each activity in Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Were any significant changes made to the organizing or governing documents? If 'Yes,' attach a conformed copy of the amended documents if they reflect34
a change to the organization's name. Otherwise, explain the change on Schedule O. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities35a
(such as those reported on lines 2, 6a, and 7a, among others)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35a
If 'Yes' to line 35a, has the organization filed a Form 990-T for the year? If 'No,' provide an explanation in Schedule O. b 35b
Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice,c reporting, and proxy tax requirements during the year? If 'Yes,' complete Schedule C, Part III. . . . . . . . . . . . . . . . . . . . . . . . 35c
Did the organization undergo a liquidation, dissolution, termination, or significant36
disposition of net assets during the year? If 'Yes,' complete applicable parts of Schedule N. . . . . . . . . . . . . . . . . . . . . . . . . . . 36
GEnter amount of political expenditures, direct or indirect, as described in the instructions. 37a 37a
b Did the organization file Form 1120-POL for this year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37b
38a Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee; or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?. . . . . . . . . . . . 38a
If 'Yes,' complete Schedule L, Part II, and enter the totalbamount involved. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38b
Section 501(c)(7) organizations. Enter:39
Initiation fees and capital contributions included on line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 39a
Gross receipts, included on line 9, for public use of club facilities . . . . . . . . . . . . . . . . . . . . . . . . b 39b
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:40a
G G Gsection 4911 ; section 4912 ; section 4955
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excessbbenefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been
40breported on any of its prior Forms 990 or 990-EZ? If 'Yes,' complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organizationcGmanagers or disqualified persons during the year under sections 4912, 4955, and 4958. . . . . . . .
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimburseddGby the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
All organizations. At any time during the tax year, was the organization a party to a prohibited taxeshelter transaction? If 'Yes,' complete Form 8886-T. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40e
GList the states with which a copy of this return is filed41
The organization's42a G Gbooks are in care of Telephone no.
G GLocated at ZIP + 4
Yes NoAt any time during the calendar year, did the organization have an interest in or a signature or other authority over abfinancial account in a foreign country (such as a bank account, securities account, or other financial account)?. . . . . . . . 42b
GIf 'Yes,' enter the name of the foreign country
See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
At any time during the calendar year, did the organization maintain an office outside the United States?. . . . . . . . . . . . . . . c 42c
GIf 'Yes,' enter the name of the foreign country
G43Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041 'Check here . . . . . . . . . . . . . . . . . . . . . . .
Gand enter the amount of tax-exempt interest received or accrued during the tax year. . . . . . . . . . . . . . . . . . . . . . 43
Yes No
Did the organization maintain any donor advised funds during the year? If 'Yes,' Form 990 must be completed instead44aof Form 990-EZ. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44a
Did the organization operate one or more hospital facilities during the year? If 'Yes,' Form 990 must be completedbinstead of Form 990-EZ. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44b
Did the organization receive any payments for indoor tanning services during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 44c
If 'Yes' to line 44c, has the organization filed a Form 720 to report these payments?d If 'No,' provide an explanation in Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44d
Did the organization have a controlled entity within the meaning of section 512(b)(13)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45a 45a
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If 'Yes,'b Form 990 and Schedule R may need to be completed instead of Form 990-EZ. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45b
TEEA0812L 08/23/19BAA Form 990-EZ (2019)
N/A
N/A
X
X
59717-5718PO BOX 5178 BOZEMAN MT 406-579-7260ELIZABETH WILLIAMSON
82-2212916WORLD LANGUAGE INITIATIVE MT
0.0.0.
0.
0.
X
X
X
X
X
0.X
X
0.
0.
0.
X
X
XX
X
X
X
MT
SEE SCH O
257
Form 990-EZ (2019)Page 4
Yes No
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to46
candidates for public office? If 'Yes,' complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Part VI Section 501(c)(3) Organizations Only
All section 501(c)(3) organizations must answer questions 47-49b and 52, and complete the tables
for lines 50 and 51.
Check if the organization used Schedule O to respond to any question in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes NoDid the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If 'Yes,'47
complete Schedule C, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Is the organization a school as described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E. . . . . . . . . . . . . . . . . . . . 48 48
Did the organization make any transfers to an exempt non-charitable related organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . 49a 49a
If 'Yes,' was the related organization a section 527 organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 49b
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees, and key50
employees) who each received more than $100,000 of compensation from the organization. If there is none, enter 'None.'
(d) Health benefits,(b) Average hours (c) Reportable compensation contributions to employee (e) Estimated amount of(a) Name and title of each employee per week devoted (Forms W-2/1099-MISC)benefit plans, anddeferred other compensationto position compensation
GTotal number of other employees paid over $100,000. . . . . . . . f
51 Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of
compensation from the organization. If there is none, enter 'None.'
(b) Type of service (c) Compensation(a) Name and business address of each independent contractor
GTotal number of other independent contractors each receiving over $100,000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d
52 Did the organization complete Schedule A? Note:All section 501(c)(3) organizations must attach a
Gcompleted Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it istrue, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
A Signature of officer DateSign
Here A Type or print name and title
Print/Type preparer's name Preparer's signature Date PTIN
Check if
self-employedPaid
Firm's name GPreparer
GFirm's address Firm's EINUse Only G
Phone no.
GMay the IRS discuss this return with the preparer shown above? See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
BAA Form 990-EZ (2019)
TEEA0812L 08/23/19
WORLD LANGUAGE INITIATIVE MT 82-2212916
X
X
X
X
X
ELIZABETH WILLIAMSON PRESIDENT
X
NONE
NONE
CHRISTINE M. COUBROUGH, CPA CHRISTINE M. COUBROUGH, CP P01026778
MCDERMOTT FINANCIAL SERVICES PC
PO BOX 531 20-3875795
BOZEMAN, MT 59771 (406) 585-9291
258
OMB No. 1545-0047Public Charity Status and Public SupportSCHEDULE A 2019Complete if the organization is a section 501(c)(3) organization or a section(Form 990 or 990-EZ)4947(a)(1) nonexempt charitable trust.
G Attach to Form 990 or Form 990-EZ.Open to PublicDepartment of the Treasury InspectionG Go to www.irs.gov/Form990 for instructions and the latest information.Internal Revenue Service
Name of the organization Employer identification number
Reason for Public Charity Status (All organizations must complete this part.) See instructions.Part I
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2 A school described in section 170(b)(1)(A)(ii).(Attach Schedule E (Form 990 or 990-EZ).)
3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's
name, city, and state:
5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170(b)(1)(A)(iv). (Complete Part II.)
6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public describedin section 170(b)(1)(A)(vi). (Complete Part II.)
8 A community trust described in section 170(b)(1)(A)(vi).(Complete Part II.)
An agricultural research organization described in section 170(b)(1)(A)(ix)operated in conjunction with a land-grant college9
or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or
university:
10 An organization that normally receives: (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts
from activities related to its exempt functions'subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross
investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after
June 30, 1975. See section 509(a)(2).(Complete Part III.)
11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one
or more publicly supported organizations described in section 509(a)(1)or section 509(a)(2).See section 509(a)(3).Check the box in
lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
a Type I.A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported
organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must
complete Part IV, Sections A and B.
b Type II.A supporting organization supervised or controlled in connection with its supported organization(s), by having control or
management of the supporting organization vested in the same persons that control or manage the supported organization(s). You
must complete Part IV, Sections A and C.
c Type III functionally integrated.A supporting organization operated in connection with, and functionally integrated with, its supported
organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
d Type III non-functionally integrated.A supporting organization operated in connection with its supported organization(s) that is not
functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see
instructions). You must complete Part IV, Sections A and D, and Part V.
e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally
integrated, or Type III non-functionally integrated supporting organization.
Enter the number of supported organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f
Provide the following information about the supported organization(s).g
(v) Amount of monetary(i)Name of supported organization (vi) Amount of other(iii) Type of organization(ii)EIN (iv)Is the(described on lines 1-10 organization listed support (see instructions)support (see instructions)above (see instructions))in your governing
document?
Yes No
(A)
(B)
(C)
(D)
(E)
Total
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.Schedule A (Form 990 or 990-EZ) 2019
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Schedule A (Form 990 or 990-EZ) 2019 Page 2
Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the
organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Totalbeginning in) G
Gifts, grants, contributions, and1membership fees received. (Do notinclude any 'unusual grants.'). . . . . . . .
Tax revenues levied for the2organization's benefit andeither paid to or expended
on its behalf. . . . . . . . . . . . . . . . . .
The value of services or3facilities furnished by agovernmental unit to the
organization without charge. . . .
4 Total.Add lines 1 through 3. . .
The portion of total5contributions by each person(other than a governmentalunit or publicly supportedorganization) included on line 1that exceeds 2% of the amount
shown on line 11, column (f). . .
6 Public support.Subtract line 5from line 4 . . . . . . . . . . . . . . . . . . .
Section B. Total Support
Calendar year (or fiscal year (a) 2015 (b) 2016 (c)2017 (d)2018 (e)2019 (f) Totalbeginning in) G
Amounts from line 4 . . . . . . . . . . 7
Gross income from interest,8 dividends, payments received
on securities loans, rents,
royalties, and income from
similar sources. . . . . . . . . . . . . . .
Net income from unrelated9business activities, whether or
not the business is regularly
carried on. . . . . . . . . . . . . . . . . . . .
Other income. Do not include10gain or loss from the sale of
capital assets (Explain in
Part VI.). . . . . . . . . . . . . . . . . . . . . .
11 Total support.Add lines 7
through 10. . . . . . . . . . . . . . . . . . . .
Gross receipts from related activities, etc. (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12
13 First five years.If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)Gorganization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section C. Computation of Public Support Percentage
Public support percentage for 2019 (line 6, column (f) divided by line 11, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 %
Public support percentage from 2018 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %15 15
16a 33-1/3% support test'2019. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box Gand stop here.The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b 33-1/3% support test'2018. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this boxGand stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17a 10%-facts-and-circumstances test'2019. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10%
or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here.Explain in Part VI how Gthe organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization. . . . . . . . . .
b 10%-facts-and-circumstances test'2018. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10%
or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here.Explain in Part VI how the Gorganization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . .
18 GPrivate foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. . .
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Part III Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization
fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
(c) 2017Calendar year (or fiscal year beginning in) G (a) 2015 (b)2016 (d) 2018 (e) 2019 (f) Total
Gifts, grants, contributions,1 and membership feesreceived. (Do not includeany 'unusual grants.'). . . . . . . . .
Gross receipts from admissions,2 merchandise sold or services
performed, or facilitiesfurnished in any activity that is
related to the organization's
tax-exempt purpose. . . . . . . . . . .
Gross receipts from activities3that are not an unrelated tradeor business under section 513.
Tax revenues levied for the4organization's benefit and
either paid to or expended on
its behalf. . . . . . . . . . . . . . . . . . . . .
The value of services or5facilities furnished by a
governmental unit to the
organization without charge. . . .
6 Total. Add lines 1 through 5 . . .
Amounts included on lines 1,7a 2, and 3 received fromdisqualified persons. . . . . . . . . . .
Amounts included on lines 2band 3 received from other than
disqualified persons thatexceed the greater of $5,000 or
1% of the amount on line 13for the year. . . . . . . . . . . . . . . . . . .
Add lines 7a and 7b. . . . . . . . . . . c
8 Public support. (Subtract line7c from line 6.). . . . . . . . . . . . . . .
Section B. Total Support
(a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) TotalCalendar year (or fiscal year beginning in) G
Amounts from line 6 . . . . . . . . . . 9
Gross income from interest, dividends,10a payments received on securities loans,rents, royalties, and income fromsimilar sources . . . . . . . . . . . . . . . . . .
Unrelated business taxableb
income (less section 511
taxes) from businesses
acquired after June 30, 1975. . .
Add lines 10a and 10b. . . . . . . . . c Net income from unrelated business11activities not included in line 10b,whether or not the business isregularly carried on. . . . . . . . . . . . . . .
Other income. Do not include12gain or loss from the sale of
capital assets (Explain in
Part VI.). . . . . . . . . . . . . . . . . . . . . .
13 Total support.(Add Iines 9,
10c, 11, and 12.). . . . . . . . . . . . . .
14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)Gorganization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section C. Computation of Public Support Percentage
%Public support percentage for 2019 (line 8, column (f), divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . 15 15
%Public support percentage from 2018 Schedule A, Part III, line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16
Section D. Computation of Investment Income Percentage
%17 Investment income percentage for 2019 (line 10c, column (f), divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . 17
%18 Investment income percentage from 2018 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19a 33-1/3% support tests'2019.If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 Gis not more than 33-1/3%, check this box and stop here.The organization qualifies as a publicly supported organization. . . . . . . . . . .
b 33-1/3% support tests'2018. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and Gline 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization. . . . .
20 GPrivate foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. . . . . . . . . . . . .
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Part IV Supporting Organizations
(Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I, complete Sections
A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete
Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes No
Are all of the organization's supported organizations listed by name in the organization's governing documents?1
If 'No,' describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe
the designation. If historic and continuing relationship, explain.1
Did the organization have any supported organization that does not have an IRS determination of status under section2
509(a)(1) or (2)? If 'Yes,' explain in Part VI how the organization determined that the supported organization was
described in section 509(a)(1) or (2).2
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If 'Yes,' answer (b)3a
and (c)below.3a
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) andb
satisfied the public support tests under section 509(a)(2)? If 'Yes,' describe in Part VI when and how the organization
made the determination.3b
c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B)
purposes? If 'Yes,' explain in Part VI what controls the organization put in place to ensure such use.3c
Was any supported organization not organized in the United States ('foreign supported organization')? If 'Yes' anda4
if you checked 12a or 12b in Part I, answer (b) and (c) below.4a
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supportedb
organization? If 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled
or supervised by or in connection with its supported organizations.4b
Did the organization support any foreign supported organization that does not have an IRS determination underc
sections 501(c)(3) and 509(a)(1) or (2)? If 'Yes,' explain in Part VI what controls the organization used to ensure that
all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.4c
Did the organization add, substitute, or remove any supported organizations during the tax year? If 'Yes,' answer (b)a5
and (c) below (if applicable). Also, provide detail in Part VI,including (i) the names and EIN numbers of the supported
organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the
organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by
a5amendment to the organizing document).
Type I or Type II only.Was any added or substituted supported organization part of a class already designated in theborganization's organizing document?b5
c Substitutions only.Was the substitution the result of an event beyond the organization's control?5c
6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to
anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one
or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of
6the filing organization's supported organizations? If 'Yes,' provide detail in Part VI.
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor7
(as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with
regard to a substantial contributor? If 'Yes,' complete Part I of Schedule L (Form 990 or 990-EZ).7
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If 'Yes,'8
complete Part I of Schedule L (Form 990 or 990-EZ).8
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons9a
as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))?
If 'Yes,' provide detail in Part VI.a9
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which thebsupporting organization had an interest? If 'Yes,' provide detail in Part VI.9b
Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from,c
assets in which the supporting organization also had an interest? If 'Yes,' provide detail in Part VI.9c
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding10acertain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If 'Yes,'answer 10b below.10a
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determinebwhether the organization had excess business holdings.)10b
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Supporting Organizations (continued)Part IV
Yes No
Has the organization accepted a gift or contribution from any of the following persons?11
a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, thegoverning body of a supported organization?11a
A family member of a person described in (a) above?b 11b
c 11cA 35% controlled entity of a person described in (a) or (b) above? If 'Yes' to a, b, or c, provide detail in Part VI.
Section B. Type I Supporting Organizations
Yes No
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint1
or elect at least a majority of the organization's directors or trustees at all times during the tax year? If 'No,' describe in
Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities.
If the organization had more than one supported organization, describe how the powers to appoint and/or remove
directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any,
1applied to such powers during the tax year.
2 Did the organization operate for the benefit of any supported organization other than the supported organization(s)
that operated, supervised, or controlled the supporting organization? If 'Yes,' explain in Part VI how providing such
benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the 2supporting organization.
Section C. Type II Supporting Organizations
Yes No
1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees
of each of the organization's supported organization(s)? If 'No,' describe in Part VI how control or management of the
1supporting organization was vested in the same persons that controlled or managed the supported organization(s).
Section D. All Type III Supporting Organizations
Yes No
1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the
organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax
year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the
1organization's governing documents in effect on the date of notification, to the extent not previously provided?
Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported2
organization(s) or (ii) serving on the governing body of a supported organization? If 'No,' explain in Part VI how
the organization maintained a close and continuous working relationship with the supported organization(s).2
3 By reason of the relationship described in (2), did the organization's supported organizations have a significant
voice in the organization's investment policies and in directing the use of the organization's income or assets at
all times during the tax year? If 'Yes,' describe in Part VI the role the organization's supported organizations played 3in this regard.
Section E. Type III Functionally Integrated Supporting Organizations
1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions).
The organization satisfied the Activities Test. Complete line 2 below.a
The organization is the parent of each of its supported organizations. Complete line 3 below.b
The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions).c
2 Activities Test. Answer (a) and (b) below.Yes No
a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the
supported organization(s) to which the organization was responsive? If 'Yes,' then in Part VI identify those supported
organizations and explain how these activities directly furthered their exempt purposes, how the organization was
responsive to those supported organizations, and how the organization determined that these activities constituted
2asubstantially all of its activities.
b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of
the organization's supported organization(s) would have been engaged in? If 'Yes,' explain in Part VI the reasons for
the organization's position that its supported organization(s) would have engaged in these activities but for the 2borganization's involvement.
Parent of Supported Organizations. Answer (a) and (b) below.3
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees ofaeach of the supported organizations? Provide details in Part VI.3a
Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of itsbsupported organizations? If 'Yes,' describe in Part VI the role played by the organization in this regard.3b
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Type III Non-Functionally Integrated 509(a)(3) Supporting OrganizationsPart V
1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See
instructions.All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
(B) Current Year(A) Prior YearSection A 'Adjusted Net Income (optional)
1 1Net short-term capital gain
2 2Recoveries of prior-year distributions
3 3Other gross income (see instructions)
4 4Add lines 1 through 3.
5 5Depreciation and depletion
6 Portion of operating expenses paid or incurred for production or collection of gross
income or for management, conservation, or maintenance of property held for
6production of income (see instructions)
7 7Other expenses (see instructions)
8 8Adjusted Net Income (subtract lines 5, 6, and 7 from line 4)
(B) Current Year(A) Prior YearSection B 'Minimum Asset Amount (optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for shorttax year or assets held for part of year):
a 1aAverage monthly value of securities
b 1bAverage monthly cash balances
c Fair market value of other non-exempt-use assets 1c
d 1dTotal(add lines 1a, 1b, and 1c)
e Discount claimed for blockage or other
factors (explain in detail in Part VI):
2 2Acquisition indebtedness applicable to non-exempt-use assets
3 3Subtract line 2 from line 1d.
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount,
4see instructions).
5 5Net value of non-exempt-use assets (subtract line 4 from line 3)
6 6Multiply line 5 by .035.
7 7Recoveries of prior-year distributions
8 8Minimum Asset Amount (add line 7 to line 6)
Current YearSection C 'Distributable Amount
1 1Adjusted net income for prior year (from Section A, line 8, Column A)
2 2Enter 85% of line 1.
3 3Minimum asset amount for prior year (from Section B, line 8, Column A)
4 4Enter greater of line 2 or line 3.
5 5Income tax imposed in prior year
6 Distributable Amount.Subtract line 5 from line 4, unless subject to emergency
6temporary reduction (see instructions).
7 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization
(see instructions).
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Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V
Current YearSection D 'Distributions
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations,
in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions.
7 Total annual distributions.Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details
in Part VI). See instructions.
9 Distributable amount for 2019 from Section C, line 6
10 Line 8 amount divided by line 9 amount
(i)(ii)(iii)
Excess Underdistributions DistributableSection E 'Distribution Allocations (see instructions)Distributions Pre-2019 Amount for 2019
1 Distributable amount for 2019 from Section C, line 6
2 Underdistributions, if any, for years prior to 2019 (reasonable
cause required ' explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2019
a From 2014. . . . . . . . . . . . . . . .
b From 2015. . . . . . . . . . . . . . . .
c From 2016. . . . . . . . . . . . . . . .
d From 2017. . . . . . . . . . . . . . . .
e From 2018. . . . . . . . . . . . . . . .
f Total of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2019 distributable amount
i Carryover from 2014 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4 Distributions for 2019 from Section D,
line 7:$
a Applied to underdistributions of prior years
b Applied to 2019 distributable amount
Remainder. Subtract lines 4a and 4b from 4.c
5 Remaining underdistributions for years prior to 2019, if any.
Subtract lines 3g and 4a from line 2. For result greater than
zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2019. Subtract lines 3h and 4b
from line 1. For result greater than zero, explain in Part VI. See
instructions.
7 Excess distributions carryover to 2020.Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2015. . . . . . .
b Excess from 2016. . . . . . .
c Excess from 2017. . . . . . .
d Excess from 2018. . . . . . .
e Excess from 2019. . . . . . .
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Supplemental Information. Provide the explanations required by Part II, line 10;Part II, line 17a or 17b;Part III, line 12; Part IV,Part VI Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1;Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V,Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information.(See instructions.)
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OMB No. 1545-0047SchoolsSCHEDULE E G Complete if the organization answered 'Yes' on Form 990,(Form 990 or 990-EZ)2019Part IV, line 13, or Form 990-EZ, Part VI, line 48.
G Attach to Form 990 or Form 990-EZ.Open to PublicDepartment of the Treasury InspectionInternal Revenue Service G Go to www.irs.gov/Form990 for the latest information.
Name of the organization Employer identification number
Part I
YES NO
Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other1
governing instrument, or in a resolution of its governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures,2
catalogues, and other written communications with the public dealing with student admissions, programs,
and scholarships?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the3period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes
the policy known to all parts of the general community it serves? If 'Yes,' please describe. If 'No,' please explain. If you
need more space, use Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Does the organization maintain the following?4
Records indicating the racial composition of the student body, faculty, and administrative staff?. . . . . . . . . . . . . . . . . . . . . . . . a 4a
b Records documenting that scholarships and other financial assistance are awarded on a racially
nondiscriminatory basis?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b
Copies of all catalogues, brochures, announcements, and other written communications to the public dealing withc
student admissions, programs, and scholarships?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c
Copies of all material used by the organization or on its behalf to solicit contributions?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 4d
If you answered 'No' to any of the above, please explain. If you need more space, use Part II.
Does the organization discriminate by race in any way with respect to:5
Students' rights or privileges?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 5a
b Admissions policies?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b
Employment of faculty or administrative staff?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 5c
Scholarships or other financial assistance?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 5d
Educational policies?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e 5e
Use of facilities?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f 5f
g Athletic programs?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5g
h Other extracurricular activities?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5h
If you answered 'Yes' to any of the above, please explain. If you need more space, use Part II.
6a Does the organization receive any financial aid or assistance from a governmental agency?. . . . . . . . . . . . . . . . . . . . . . . . . . . 6a
b Has the organization's right to such aid ever been revoked or suspended?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b
If you answered 'Yes' on either line 6a or line 6b, explain on Part II.
Does the organization certify that it has complied with the applicable requirements of sections7
4.01 through 4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If
'No,' explain on Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ.Schedule E (Form 990 or 990-EZ) 2019
TEEA3401L 07/10/19
X
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82-2212916WORLD LANGUAGE INITIATIVE MT
267
Schedule E (Form 990 or 990-EZ) 2019 Page 2
Part II Supplemental Information.Provide the explanations required by Part I, lines 3,4d, 5h, 6b, and 7, as
applicable. Also provide any other additional information.See instructions.
TEEA3402L 07/10/19BAA Schedule E (Form 990 or 990-EZ) 2019
WORLD LANGUAGE INITIATIVE MT 82-2212916
268
OMB No. 1545-0047Supplemental Information to Form 990 or 990-EZSCHEDULE O
(Form 990 or 990-EZ)Complete to provide information for responses to specific questions on 2019Form 990 or 990-EZ or to provide any additional information.
G Attach to Form 990 or 990-EZ.Open to PublicDepartment of the Treasury G Go to www.irs.gov/Form990 for the latest information.InspectionInternal Revenue Service
Name of the organization Employer identification number
TEEA4901L 08/19/19 Schedule O (Form 990 or 990-EZ) (2019)BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
82-2212916WORLD LANGUAGE INITIATIVE MT
FORM 990-EZ, PART I, LINE 16
OTHER EXPENSES
ADVERTISING AND PROMOTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $990.FOOD AND REFRESHMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190.FUNDRAISING EVENT COSTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,355.INFORMATION TECHNOLOGY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,179.INSURANCE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 959.LICENSES/PERMITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40.MISCELLANEOUS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 470.OFFICE EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 628.PROFESSIONAL DEVELOPMENT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000.PROGRAM EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,117.REIMBURSEMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380.SERVICE FEES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,567.VOLUNTEER THANK YOU. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,160.TOTAL $24,035.
FORM 990-EZ, PART II, LINE 24
OTHER ASSETS
BEGINNING ENDING
UNDEPOSITED FUNDS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.$156.TOTAL $0.$156.
FORM 990-EZ, PART II, LINE 26
TOTAL LIABILITIES
BEGINNING ENDING
ACCOUNTS PAYABLE AND ACCRUED EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.$2,409.PPP LOAN. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.14,100.TOTAL $0.$16,509.
FORM 990-EZ, PART III - ORGANIZATION'S PRIMARY EXEMPT PURPOSE
WLI-MT PREPARES CITIZENS FOR A WORLD WHERE MULTILINGUALISM AND MULTICULTURALISM IS
A PATH TO PERSONAL AND PROFESSIONAL FULFILLMENT AND SUCCESS. WE BUILD COMMUNITY
THROUGH IMMERSIVE LANGUAGE AND CULTURE PROGRAMMING FOR ALL AGES THAT INSPIRES
INTEREST, CURIOSITY, AND SKILL BUILDING.
FORM 990-EZ, PART V - REGARDING TRANSFERS ASSOCIATED WITH PERSONAL BENEFIT CONTRACTS
(A) DID THE ORGANIZATION, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR
INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT?. . . . . . . . . . . . . . . . . . . . . . . . . . . NO
(B) DID THE ORGANIZATION, DURING THE YEAR, PAY PREMIUMS, DIRECTLY OR
INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . NO
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4.0 Proposal Questions / Answers
1.Related experience with projects similar to the scope of services
WLI has been running after-school and in-school world language programming in the Gallatin Valley since
2013.In 2019, WLI reached over 1400 youth and adult Bozeman Area community members through our K-5,
middle school, and adult language and culture education services. For 4 years, we led annually a
350-student after-school world language education program at all 8 Bozeman elementaries and 200-student
world language and culture summer camps. We are in our 3rd year of teaching in-person and online adult
language classes. We recently launched a successful 5-week in-person English program, teaching K-5 English
Learner newcomer youth essential language and literacy skills.
For more information about our programs related to this proposal, please see our BELLA and Small Groups
brochures at the end of this document.
2.Detailed description of the program/project
The Bozeman English Language Literacy Alliance (BELLA) Project includes youth Summer Camps and Small
Group adult English language education services.WLI asks for $52,000 to deliver an expanded set of free
English language services to limited English proficiency native Spanish speakers in Bozeman. These offerings
will start in January 2022 and run through December 2023. WLI will use the ARPA funds provide the
following language education deliverables:
1.English Language Evening Adult Online Classes:WLI provides weekly evening online English
language classes to the adult Spanish speaking community -50 adults served
2.English Language & Literacy Summer Camp/Day Care:Deliver a 2nd year of essential English
Literacy and Language skill building through its 5-week BELLA summer camp; includes WLI
Coordination, Lead EL Coach, MSU EL trained student coaches, Bienvenidos site volunteers, HRDC &
community business support in providing lunch -busing to camp available M-TH; 10am-2p -35 K-5
youth served
3.Evening English Language Classes - Adult and Youth In-person:Grow our relationship with the
Bozeman Public Library through which beginning in Fall 2022, WLI expands our English language and
literacy offering to include in-person classes and BPL with MSU and WLI coach support, provide
concurrent youth language education programming at the Bozeman Public Library -50 families
served
4.Equity in Experience for EL Newcomer Youth through Enrichment:Through partnership with
other enrichment camp programs, WLI will offer its “graduated” Year 1 k-5 summer camp students
the opportunities to attend either other WLI summer language camps on a sliding scale “pay what
you can (0 - 25%) of standard cost” basis in German, French, Japanese, Arabic or Mandarin languages
-15 K-5 students served
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All services listed aboves will be offered at no-cost and under the Bozeman English Language & Literacy
Alliance (BELLA) project in collaboration with our community partners; including the Bozeman School
District, MSU Modern Languages Department, HRDC, Bienvenidos Community Group and Bozeman Public
Library.
Measures of Success
We believe our program stands out as is it designed to provide service where:
●100% of program delivery hours are in direct support of Bozeman Spanish speaking, low English
proficiency families
●100% of program is designed to address needs of entire economically disadvantaged families -
either low income or poverty level (youth to adult)
●2600 hours of youth language & literacy learning delivered for up to 35 k-5 students,20 hours per
week for 5 weeks
●750 hours of English language skills taught to low proficiency speakers are taught for 3 10-week
classes, based on 25 participants per class
3. How the program addresses the negative economic impacts caused by the public health
emergency including economic harms to workers and households
COVID has disrupted the employment and educational opportunities of many immigrant Latinx families in
the Gallatin Valley, who increasingly serve as the backbone of the local hotel, building and restaurant
industries. During the height of COVID, many hard working Latinx breadwinners were left unemployed or
reduced to part time. As the industries re-opened, many families found it financially necessary for all adults
to enter the workforce to make up for the deficit of lost income during shelter-in-place. Due to this, adults in
these households were leaving the home early in the mornings and throughout the day during the school
year and in the summer; leaving their children unattended and with unstructured time.
In addition, Latinx homelessness is at a critical point in Bozeman: 42 English learner (EL) families are
currently on the Mckinney Vento homeless list for substandard/overcrowded housing; 4 EL families reside in
HRDC’s temporary housing hotel; 6 additional families are on the waitlist for temporary housing. This
disadvantaged and fragile Bozeman population, which is already struggling to access English educational
opportunities, needs additional support. To improve their income earning potential and to gain more stable
employment in Bozeman’s growing economy, these families greatly desire and need to build their English
proficiency.In the past, Bozeman has offered free and low-cost evening English classes. But these are no
longer available; neither in person nor online. WLI in offering adult evening English language classes online
and eventually again in person, will be providing a highly needed opportunity to learn in an appropriate time
block based on their work schedule. By offering these classes at no cost, WLI will enable these families to
use money for rent and food and other basic survival needs that they are struggling to meet in the Bozeman
economy as a result of the pandemic.
Additionally, immigrant Latinx children lost valuable schooling access in the 2020-21 academic year. The
lack of access to wifi and instruction on how to study remotely with Chrombooks for newcomer Latinx
children caused interrupted educational opportunities during the remote learning months of the pandemic.
English Learners require face to face instruction to maximize second language growth and competency.
This year the necessity for additional remote learning again threatens to wreak havoc as classes are
quarantined due to the increased spread of the DELTA variant. In Spring 2021 levels 1 and 2 Latino children
scored an average of 19 points behind their school age English-only peers and were predominantly in the
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lower 25th percentile on standardized tests for Early Literacy and Reading. These young learners will greatly
benefit from the BELLA Summer English Language and Literacy program which will edify their English
literacy skills so they can excel in school and grow up to fully integrate and become contributing members of
the Bozeman community. The BELLA Summer Camp also provides a safe, consistent and positive
opportunity for these young newcomers to learn essential skills and build positive relationships with
program educators and volunteers. By funding the BELLA Summer English Literacy program, the City of
Bozeman is proactively supporting the development of a literate and competent workforce in Bozeman and
ensuring equitable access to summer education as well as safe and structured daycare for a segment of our
community’s neediest population. It will be an investment that will bring exponential benefits to our
community and ensure healthy integration of Latino families into the shared values of our Bozeman
community.
4. How much funding is being requested?
$52,000 in total:$40,000 to support the WLI 5 week BELLA Summer Literacy Program meeting English
language needs for Bozeman Spanish speaking youth; $5,000 for youth and adult online classes; $5,000
in-person family classes; $2,000 for World Language Summer Camp equity in enrichment scholarships to
BELLA k-5 students, serving up to 150 Spanish speaking families in Bozeman.
5.How will the funding be distributed to household and or workers
The Spanish speaking, limited English proficiency families and households which our English language
classes and Summer Camps will serve, will receive economic relief in the savings that they would otherwise
be spending on daycare and English language learning costs throughout the year and during the summer
for their family. Standard summer camp programs run $250-$300 per week. English language classes run
between $10 and 15 per hour. By providing free English literacy camps for 5 weeks in July, each household
with 1 child would be saving $1000 that they might otherwise spend in daycare and/or enrichment costs. For
every 10 hours of adult language class, each adult will be saving between $100 and $150. Over 3 language
education sessions, each adult will save $300-$450. These savings are money each family can effectively use
for other purposes that meet the needs unique to their particular economic circumstance and household.
6.What, if any, admin fees will be charged to the program
WLI will retain 10% of the grant funds for administration and overhead costs; 90% of the grant received will
go to the coordination and delivery of the program.
7.How it will comply with Federal Requirements
WLI has experience with federal, state and local grant-making and reporting. WLI has in place an effective
program tracking, book-keeping and grant reporting system which will enable us to comply with federal
grant reporting requirements.
8.How it will comply with requirements for City reporting
Based on our past experience and current plans for grant-making, WLI has in place an effective program
tracking, book-keeping and grant reporting system which will enable us to comply with city grant reporting
273
requirements. In addition, due to our experience in youth and adult community program delivery, we have
enrollment, employment, and student management systems.
9.How the program addresses equity and the intersectional impacts of COVID-19 for any or all
of the following: households below poverty level, people of color, people with disabilities,
LGBTQ+ individuals, and people with limited English proficiency.
Celebrating diversity and a commitment to inclusion is core to WLI’s mission and vision. WLI employs as staff
and accepts in its programs people of all race, ethnicity and gender affiliation. Essential to our organization’s
values is equitable program opportunity. Since 2013, WLI has devoted additional resources to program
delivery in the 3 Bozeman Title I schools. These schools have proportionally higher percentages of people of
color and are where family low income and poverty levels are the highest. During our 4 years delivering in
the after-school program we created a full and sliding scale scholarship option for families in financial need
so that no student was turned away. We continue our inclusive and equitable work through this proposed
English Language education delivery program by making all of these programs available at no-fee, to the
Latinx/Hispanic limited English proficient, low income and poverty level members of our community.
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5.0 Additional Materials
List of Additional Materials
●Annual Report 2019/20
●WLI - BELLA Brochure
●WLI - Small Groups Brochure
●Bozeman Public Library - Letter of Support
●Bozeman School District, EL Coordinator - Letter of Support
●Bienvenidos Community Group - Letter of Support
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WLI-MT prepares citizens for a world where
multilingualism and multiculturalism is a path to
personal and professional fulfillment and success.
We build community through immersive language
and culture programming for all ages that inspires
interest, curiosity, and skill building.
Mission
OVERVIEW
WLI-MT is a non-profit organization focused on
language & culture education
Vision
We envision a world where every Montana citizen
experiences/understands the value of multilingualism
and multiculturalism
277
WLI-MT establishes partnerships with Bozeman-
area schools to find innovative solutions for in-
school day and after-school world language &
culture education.
Our programs focus on building an affinity for
second languages & cultures through interactive
and engaging comprehensible input teaching
models.
Our language coaches speak in the target
languages at least 75%-95% of the time,
making our programs truly immersive.
In 2019-20, we provided second language
education to over 1,400 Bozeman-area
community members through our
programming.
OUR FOCUS
Second
Language
Education
Exposure to
Culture
Community
Events &
Programming
278
OUR APPROACH
The WLI-MT teaching approach
focuses on what we call "The 3 As" :
Affinity, Aptitude, & Acquisition. We
believe that by sparking an affinity for
language & culture, students, no
matter what age, are more likely to
continue on their second language
journeys and grow towards acquiring
proficiency in the language.
Our coaches use a play-based
teaching model that is engaging &
fun, while using a comprehensible
input model in which our coaches
stay in the target language at least
75% of the time. Coaches create
immersive lesson plans tied to
language and culture focusing on
traditional art, food, and activities.
Affinity Aptitude Acquistion
Our main goal is to spark
an affinity and life-long
curiosity around world
languages and cultures.
We focus on play-based
activities, keeping our
classes novel, engaging,
and fun.
Through our classes and
programs students
develop an aptitude for
language learning based
on a feeling of safety,
repetition, and growing
familiarity with language
learning.
Finally, in our program
students begin the life-
long journey towards
language acquisition
and proficiency by
building a reservoir of
familiar vocabulary and
phrases.
279
PROGRAMS
In 2019-20, WLI-MT collectively providing world language
education opportunities from kindergarten to adults to
over 1,400 Bozeman-area community members in 7
different languages.
K-5 After-School
Program
An 18-week, small-group
language & culture program
meeting weekly for 1 hour
after school. Programs
available in Mandarin,
German, French, & Spanish at
all Bozeman elementaries
K-5 In-School-
Day Program
A program designed to offer
language & culture
programming to all K-5
elementary students.
Currently in 4 elementary
schools in Korean, Arabic,
Turkish, French & Spanish
Online Language
Program
Created in response to COVID-
19, our online programs are for all
ages and allow students to
maintain their language skills, or
try it for the first time! Programs
available in Arabic, Mandarin,
French, German, & Spanish
K-8 Summer
Language Camps
Arabic Language
in Bozeman
Adult Language
Program
In partnership with The City
of Bozeman Parks & Rec, we
offer week-long language &
culture camps. Programs
available in Mandarin,
German, French, Arabic &
Spanish
Quickly expanding, our Arabic
programs include an middle
school after-school Arabic
Club, in-school-day Hour of
Enrichment at Irving Middle
School, online programs, &
adult programs
Offered throughout the year, we
are pleased to offer language
programs to adults (ages 15+) in our
Emerson office space (currently
online). Current & past langauges
include Spanish, French, German,
Mandarin, & Arabic
280
In-School Day
Programs
49.5%
After-School
Programs
31.5%
Summer Language
Camps
12.6%
Adult Language Programs
6.3%
2016 2017 2018 2019
1,500
1,000
500
0
7
12 Bozeman-area schools
Programs
IMPACT
Yearly
Progression
Reach
Based On 2019-20 Programs
Scholarships Language Coaches
No student has
ever been turned
away from our
program
55 %
of our language
coaches are
native speakers
25 %27 Language
coaches
Different
languages
of students receive
program
scholarships
1,500 Over students & community
members reached
281
WLI-MT STAFF
Elizabeth Williamson, Executive Director
Hannah Jacobsma, Program Coordinator
Kristen Wolf, Lead Coach / Mentor
Elizabeth Williamson is by training a geographer, cartographer and spatial analyst. After receiving
her Masters in Land Resources and Environmental Sciences from MSU, she spent a decade
focused on Northern Rockies wildlife conservation world as a project coordinator and manager.
When her oldest daughter reached elementary age in 2013, she was part of the parent-initiated
Friends of World Language - Bozeman. At that time, the group was earnest in their desire to see
greater k-5 world language education opportunities in the Bozeman Public Schools. Through her
leadership, she spearheaded the k-5 after school world language program's growth into all 8
Bozeman elementary schools. In collaboration with other language focused community members,
Elizabeth went on to found the World Language Initiative - MT in 2017. She is the currently WLI-
MT's Executive Director, focusing on the growth and sustainability of the organization, as well as
the development of in-school day, summer camp, and adult world language and culture
programming. Elizabeth with "die happy" the day that all Bozeman Area k-5 students receive
world language and culture education in elementary school and when Arabic and Chinese are
available k-12 to all Bozeman students.
Hannah joined the WLI-MT Team as a French Coach in the fall of 2018, and joined the core
staff in the winter of 2019. She received a double major from Hope College in French and
English (creative writing). During college, she lived for 6 weeks in Arles, France, where she
studied the History of French Photography. In the autumn following her college graduation,
Hannah moved to Samatan, France, a village of just under 2,000 people. There, she was an
English Teaching Assistant in a middle school and trade school. In this role, she loved teaching
language through songs and stories, and enjoyed finding new ways to let students express their
individuality and creativity through language. In January 2018, Hannah moved to Bozeman to
work for an outdoor adventure camp for girls. She now works as a French coach, is the WLI-
MT Program & Event Coordinator, and teaches K-5 ballet classes in Manhattan, MT. She is very
passionate about empowering young people in all facets of life, and believes the power of
learning about languages & cultures can move mountains. She loves helping to create new
language & culture programs for the Bozeman-area community, and is incredibly grateful to be
a part of this team of inspirational educators and language enthusiasts .
Kristen (@LaLobaLista) completed her curriculum and instruction master’s degree at MSU in
2015. Her background as a Montessori & Spanish teacher has led her to understand the
process of language acquisition and human development in truly meaningful ways. Kristen
enjoys creating a community with her classes. La Loba Lista’s (the ready/ clever Wolf) teaching
style is engaging, story based and supported by current language acquisition research
(comprehensible input). She is a dynamic educator and presenter. Kristen recently earned the
distinction of Montana Language Teacher of the Year for 2019. She is blessed with two
children and a very supportive husband, as well as three dogs. Kristen loves getting outside and
enjoying the beauty of Montana and its vibrant communities. She has travelled extensively and
lived in Spain. She encourages you to come participate in or observe a class!!
282
WLI-MT TEAM
Language coaches,
core staff members, &
volunteers
50
WLI-MT has a team of
over
Our Team consists of :
Native Speakers
MSU Volunteers
Parent Volunteers
Current & Former Teachers
Passionate Community Members
WLI-MT Board Members
Melissa Richey, President, Director of Development at the Greater Yellowstone Coalition
Christina Clark, Secretary, community member, educator, former missionary
Mollie Pugh, Treasurer, Manager with Corptax, Inc.
Kali Huffman López, Officer, business woman, dual resident in Oaxaca, Mexico
Katie Wing, Officer, owner of The Loft Spa, Bozeman
Brigitte Morris, Officer, MSU faculty, founder of École Française
283
FINANCIALS
Program Enrollment
Fees
78.5%
Grant
Award
8.8%
Private & Business Donors
6.5%
Event Revenue
4.4%
WLI-MT established 501c3 status in August 2017
$106,503 Program
Enrollment Fees
$11,939 Grant Award
$8,819 Cash Donations
$6,033 Event
Revenue
$2,293.33 Other
Total Revenue
$135,589
Aug 1,2019 - July 31, 2020
Expenses
Payroll
75.8%
Program
Expenses
7.8%
Other
7.7%
Rent
5%
$98,333.59 Payroll
$10,116.71 Program Expenses
$6,529 Rent
$2,354.85 Fundraising & Event
Charges
$2,483.27 Legal & Professional
Services
$1,807.07 Office Supplies &
Software
$8,143.31 Other
Total Expenditures
$129,767.80
Revenue
Liabilities $14,100 PPP Loan
Total Liabilities
$14,100 284
OPPORTUNITY
Annual goals for 2020-2021 include focusing on programatic growth,
organizational sustainability & increasing our program reach to additional
Bozeman-area schools
Programming Fundraising
Implement in-school day access period classes
for Arabic and Mandarin at 1 of the 2 Bozeman
Middle Schools
Cultivate partnerships with Modern Language
Department at the 2 Bozeman high schools
Expand Adult Language Program offerings
Grow our After-school Program to an increasing
number of Bozeman-area schools via our Fall
Online Language Program
Fully funded Executive Director (1 FTE,
competitive non-profit salary
Establish goals to train staff for teaching both in-
person & online in 2020-21
Continued training in grant writing to achieve
sustainability completed with Dottedi consultants
Complete training in board management & non-
profit leadership
Complete research with MSU supporting evidence
of in-school day language education benefits
Increase the percentage of grant contributions
to our annual revenue from 2%-25%
Increase business sponsors cultivation for
advertising dollars in newsletter
Increase annual revenue generated directly from
board supported fundraising
Incorporate 2 additional board members with
expertise in business & patrom development
Sustainability
285
WLI-MT 2018 Summer Camp
student enjoying Spanish
Language Camp!
286
AB OUT OU R P R OG R AMM I NG A T
W WW.WL IMT.OR G
EMAIL U S AT I NFO@ W LIM T.ORG
OFF I CE L OC A TION:THE EME R SON C U LT U R AL
CENTE R R OOM 202
111 S. GRAN D BOZ EMAN , MT 597 1 5
B E L L A
P R O G R A M
Learn More
The Mission of BELLA is to
increase English literacy for
newcomer youth in Gallatin
County and bolster career and
college readiness through
culturally relevant, community-
based instruction &
programming
Bie nvenid os ~ W e l co m e
T h e B o z e m a n E n g l i s h
L e a r n e r L i t e r a c y A l l i a n c e
The BELLA Program
is brought to this community by
Bienvenidos Community Group 287
The BELLA Program invests in Gallatin Valley Newcomer Youth to become successful
citizens of our valley through literacy support, enrichment programming, & mentorship
The BELLA Program
"When we come together we rise.
And in the world we're building together,
everyone rises" - Melinda Gates
Program Details
5 Week FREE Program for K-5 EL Learners
in The Bozeman School District
June 21 - July 22
10am-2pm (M -Th)
Location : Beth Shalom Congregation
Program Size : 30 students
Student Experience
Engage in daily English Language
instruction
Improve English & Spanish literacy skills
Be provided with an EL Mentor
Work on social & emotional
development
Work towards a sense of belonging in
their community
Experience hands on, exploratory
learning
Be empowered to advocate for
themselves & their communities
Receive a FREE, healthy daily lunch
Through BELLA, learners will
For questions contact
Paola Torres : paola@wlimt.org
Why BELLA ?
This alliance was formed to
BELLA is a community-driven program lead by experienced World Language Initiative
Coaches & MSU Professors and taught by BELLA Language Coaches and middle & high
school Junior Coaches (also EL youth)
Build student confidence through language
learning & cultural awareness
Provide literacy & grade-level readiness
support for EL youth
Offer fun & accessible summer enrichment
for EL youth in Gallatin Valley
288
AB OUT OU R P R OG R AMM I NG A T
W WW.WL IMT.OR G
EMAIL U S AT I NFO@ W LIM T.ORG
OFF I CE L OC A TION:THE EME R SON C U LT U R AL
CENTE R R OOM 202
111 S. GRAN D BOZ EMAN , MT 597 1 5
S M A L L G R O U P
L A N G U A G E
P R O G R A M S
Learn More
World Language
Initiative - MT’s Mission
is to make language &
culture education
available to all
Montanans
欢 迎 ~ B i e n ven u e ~ Bi e n v e n id o s ~
W e lco me ~ Wi ll k o m m e n ~
ﻚﺑ ﻼﻫأ
If you or your business would like to sponsor
a small-group language program, please
reach out to info@wlimt.org 289
It is our mission to make World Language
Programming available to all Montana
students K-5, creating a pathway for continued
language education grades K-12, through
adulthood.
Our programs focus on building an affinity
for world languages & cultures through
immersive, interactive, and engaging
communicative language teaching models. Fall & Spring Small
Group Program Details
Small Group Language &Culture Programs
For youth & adults
Fall sessions run for 8 weeks, October -
December, and spring sessions run for 12
weeks, February-April
Small-group student shows off her circus skills in French!
Programs offered in some or all of the
following languages
Mandarin, French, Spanish, English,
German, & Arabic
with an intention to include Japanese &
Italian within the next 2 years.
K-5 after-school program at The Emerson
K-5 after-school online program
Adult program at The Emerson
Adult online program
Adult specialized language classes for
organizations & businesses
Youth specialized language classes for
homeschool and family groups
To set up a specialized language class for youth or adults,
please email info@wlimt.org or call 406-414-6419
Program costs range from $12-$15 / class
Small Group Program Offerings
Classes are held at the WLI-MT Learning
Center in The Emerson, room 202
Our Language Coaches
Our team of Language Coaches are
dedicated community members who are
passionate about bringing second language
& culture education opportunities to our
community, and to The State of Montana.
About 50% of our Language Coaches are
native or heritage speakers!
They use their talents & passions to deliver
high quality language instruction. Our
Coaches teach through art, song, dance,
cooking, circus performance, storytelling,
and more!
Interested in teaching with us?
We are seeking Language Coaches to join
our team of educators!
Send resumé & statement of interest to
info@wlimt.org 290
To whom it may concern:
We at Bozeman Public Library are happy to offer a letter of support for the World Language
Initiative as they seek funding from the CARES act offered by the City of Bozeman.
Bozeman Public Library’s mission to facilitate opportunities to explore, connect, and inspire
curiosity in our community and beyond lends itself well to creating a robust partnership with the
World Language Initiative (WLI). Offering classes and programs in conjunction with WLI advances
our mission as well as their goals of bringing language and culture to our growing community. Our
busy library serves patrons of all ages and demographics and WLI’s proposed programs, especially
those focusing on English Language Learners of all ages as well as foreign language classes and
conversation tables, are well suited to the needs of our community. Through our efforts with
bilingual storytimes, as well as visiting different, far-reaching neighborhoods in our community
with our Bookmobile and our outreach programs, we have seen firsthand the changing
demographics in our community as it continues to grow and diversify.
We fully support the World Language Initiative’s future programs and mission and we are excited to
collaborate with them in the near future.
Sincerely,
Corey Fifles, BPL Programming and Outreach Librarian
Kit Stephenson, BPL Assistant Director
291
September 27, 2021
Dear City of Bozeman ARAP RFP Managers:
As the English Learner (EL) coordinator in the Bozeman School District serving 245+ students of whom 170
are Latinx, I am thrilled by the possibility that our Latinx EL population may receive funding support from the
COB American Rescue Act. I have witnessed firsthand the devastating effects of COVID on this community
both physically and financially. Our newcomer immigrant EL families from Honduras, all who lived below the
poverty level, have lost dearly needed wages due to contracting the virus or having to stay home with children
who have been quarantined. Many of our ELs work in the restaurant and hotel industries so when those
businesses are shut down due to outbreaks or periods of waning tourism related to COVID, our EL families find
themselves in complete financial crisis with no safety net. They are the most vulnerable population in our
Bozeman community.
Additionally, COVID has resulted in the unprecedented rise in rents being charged in Bozeman. Even the trailer
parks have disproportionately raised trailer rental prices. As a result, it is common that multiple EL families are
living in a two bedroom mobile home trailer that can cost $2000 in rent. Crowded EL homes only complicate
the transmission of COVID as EL families struggle to stay healthy to continue to work, so it is a never ending
cycle of emotional, physical and financial stress for these families. Currently, 46 English Learner families are
on the McKinney Vento program list due to homelessness or severely overcrowded housing. We are working
closely with HRDC and Family Promise to try to address this housing crisis, but they are also stretched.
The support of Elizabeth Williamson and the World Language Initiative MT organization have been an absolute
Godsend over the past year. They raised funds and created partnerships to run the BELLA Summer Literacy
Program to support 28 Latino children who need English language and literacy instruction. WLI is finding
ways to provide online evening ESL classes for their parents who dearly want to learn English and assimilate
and achieve their dreams in our Bozeman community. The Bozeman School District is so grateful to the
WLI/BELLA organization because our EL numbers have almost doubled in the past 5 years, and there is no
state budget line allotted to support the intensive educational needs of this growing population. The federal
government allots $132 dollars per EL student, but that does not begin to cover the staffing and instructional
costs of EL programming. Our district pays for 1 FT EL coordinator, 1 full time EL teacher and an aide, but
with over 250 students in need of linguistic/academic support, we are left shorthanded now that a fourth of our
ELs are level 1 newcomers to English. Only 2 state legislatures across the entire US, Montana and Mississippi ,
do not fund EL programs at a level similar to that of Special Education. As a result, there is a huge need for
summer literacy and evening ESL programming that WLI/BELLA has generously stepped in to provide.
By supporting the WLI/BELLA initiatives, the City Bozeman will be taking a vitally important step to support
education and the shared values we cherish in our Bozeman community. This grant will promote oral and
written English literacy within a population that is setting down roots in Bozeman. Supporting the education
and integration of these immigrant families is a win -win for the Bozeman Community as a whole!
Ellen Guettler
Ellen Guettler M.ED., M.ELL
English Learner Coordinator
292
Bozeman Public Schools
293
Dear Commissioners,Sept. 27, 2021
I am writing on behalf of the BELLA Summer Camp program, sponsored by the World
Language Initiative, that provides English learning and enrichment activities for ESL
children. I served as a volunteer this past summer and was able to observe the benefits
for the children I taught.
I am also a volunteer for Bienvendos, the organization formed last year to aid our newly
arrived immigrant families. We provide emotional support, mentoring, and help in
accessing community resources, as well as tutoring and teaching English for adults and
children.
As a mentor, I serve three different families, who have a total of 7 children in the
Bozeman Public schools. These children are bright and eager to learn, but they need help
in learning English. During the BELLA summer program in July of this year, they
became more confident in speaking English, loved the songs we sang every day, and
increased their vocabulary. I have seen the pride their parents show when I speak
English with their children in front of them.
BELLA offers a very needed service for these children. Many of them struggled last year
to learn online due to Covid restrictions and parental fears of being in large groups of
children. BELLA gives them the opportunity to have lots of individual attention, maintain
the learning from the school year, and begin the next school year speaking more English
and feeling more confident.
Working closely with these immigrant families has given me first–hand knowledge of
how hard they struggle to make ends meet, to build a new, safe life for themselves, and to
become a part of the larger community. These families are here, contributing to the
construction, restaurant, and hospitality sectors of our community. They are providing
needed workers and through bringing more diversity to this community will enhance
Bozeman for all of us.
Sincerely,
Amanda Cater
Volunteer Coordinator
Bienvenidos a Bozeman (Welcome to Bozeman)
294
Memorandum
REPORT TO:City Commission
FROM:Cynthia L. Andrus
SUBJECT:Mayor Proclamation Proclaiming Small Business Saturday
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Administration
RECOMMENDATION:Proclaim Saturday, November 28, 2021 as Small Business Saturday
STRATEGIC PLAN:1.2 Community Engagement: Broaden and deepen engagement of the
community in city government, innovating methods for inviting input from
the community and stakeholders.
BACKGROUND:Proclaiming November 28, 2021 as Small Business Saturday.
UNRESOLVED ISSUES:None.
ALTERNATIVES:None.
FISCAL EFFECTS:None.
Report compiled on: November 17, 2021
295
Memorandum
REPORT TO:City Commission
FROM:Lynn Hyde, Planner
Chris Saunders, Community Development Manager
Marty Matsen, Community Development Director
SUBJECT:Mountains Walking Growth Policy Amendment, Application 21318
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Community Development - Legislative
RECOMMENDATION:Having reviewed and considered the application materials, public comment,
Planning Board recommendation, and all the information presented, I
hereby move to adopt the findings presented in the staff report for
application 21318 and move to approve the Mountains Walking growth
policy amendment with contingencies.
STRATEGIC PLAN:4.2 High Quality Urban Approach: Continue to support high-quality planning,
ranging from building design to neighborhood layouts, while pursuing urban
approaches to issues such as multimodal transportation, infill, density,
connected trails and parks, and walkable neighborhoods.
BACKGROUND:Gustav Dose (landowner), 414 N. Plum Ave, Bozeman, MT, 59715, and Allied
Engineering Services, Inc. (applicant), 32 Discovery Drive, Bozeman, MT,
request to amend the Bozeman Community Plan Future Land Use Map
designation from Urban Neighborhood to Community Commercial Mixed
Use on approximately 0.244 acres developed with a single household
structure. The site is addressed as 414 N Plum Ave, Bozeman, MT 59715.
Discussion and criteria for deciding on this growth policy amendment
application are limited to those in this report. Other elements of the future
development, such as a specific building project proposal, will be addressed
separately in the future through a site plan review or similar.
There have been numerous public comments received regarding this project
both in favor and against. Written comments are available at the below link.
Many commenters have merged comments on this growth policy
amendment with the zone map amendment application Mountains Walking
21319 which follows this growth policy amendment, thus the public
comments have been combined into one folder to ensure all comments are
entered into the record.
https://weblink.bozeman.net/WebLink/Browse.aspx?
296
id=256275&dbid=0&repo=BOZEMAN
Planning Board
The Planning Board held a public hearing on November 1, 2021 for the GPA.
The motion to recommend approval of the amendment to the land use
designation failed, 3-3. See additional discussion below.
https://bozeman.granicus.com/player/clip/175?view_id=1&redirect=true
(27:05 presentation begins, 1:23:14 public comment, 2:06:18 Planning Board
discussion, 2:36:35 vote).
UNRESOLVED ISSUES:There are no identified conflicts between the City and Applicant regarding
the zoning at this time.
ALTERNATIVES:1. Deny the application based on the Commission’s findings of non-
compliance with the applicable criteria contained within the staff report; or
2. Open and continue the public hearing on the application, with specific
direction to staff or the applicant to supply additional information or to
address specific items.
FISCAL EFFECTS:There are no fiscal effects identified at this time.
Attachments:
21318 Mountains Walking GPA SR_CityCommission.pdf
21318 Mountains Walking GPA Resolution of Intent.pdf
GPA Development Review Application (Form A1)
2021_07_29.pdf
GPACoverLetter_08032021.pdf
GPANarrativeAndFigures_08032021.pdf
GPAFutureLandUseMap_08032021.pdf
GPAExhibitOfProperty_08032021.pdf
Report compiled on: November 12, 2021
297
Page 1 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment
(GPA).
Public Hearing Dates: Planning Board November 01, 2021. See further discussion below. City Commission November 23, 2021. Meeting to be held electronically. Details available on the City Commission agenda.
Project Description: A growth policy amendment (GPA) to revise the future land use map from Urban Neighborhood to Community Commercial Mixed Use for .244 acres more or less.
Project Location: The property is addressed as 414 N Plum Avenue and legally described as Lots 18, 19, and 20, Block 50 of the Northern Pacific Addition, located in the Northeast One – Quarter of Section 7, Township 2 South, Range 6 East, Principal Meridian Montana, City of Bozeman, Gallatin County, Montana.
Recommendation: Meets standards for approval
Planning Board Motion: Having reviewed and considered the application materials, public comment, and all information presented, I hereby move to adopt the findings presented in the staff report and recommend approval to the City Commission of the growth policy amendment application 21318 with contingencies and subject to all applicable code provisions. The motion to
recommend approval of the amendment to the land use designation failed, 3-3
City Commission Recommended Motion: Having reviewed and considered the application materials, public comment, Planning Board recommendation, and all the information presented, I hereby move to adopt the findings presented in the staff report for application 21318 and move to approve the Mountains Walking growth policy amendment with contingencies.
Report: November 09, 2021
Staff Contact: Lynn Hyde, Development Review Planner
Agenda Item Type: Action – Legislative
298
Page 2 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
EXECUTIVE SUMMARY
Unresolved Issues There are no identified conflicts between the City and Applicant regarding the growth policy amendment at this time.
Project Summary Gustav Dose (landowner), 414 N. Plum Ave, Bozeman, MT, 59715, and Allied Engineering Services, Inc. (applicant), 32 Discovery Drive, Bozeman, MT, request to amend the Bozeman Community Plan Future Land Use Map designation from Urban Neighborhood to Community Commercial Mixed Use on approximately 0.244 acres developed with a single household structure. The site is addressed as 414 N Plum Ave, Bozeman, MT 59715. Discussion and criteria for deciding on this growth policy amendment application are limited to those in this report. Other elements of the future development, such as a specific building project proposal, will be addressed separately in the future through a site plan review or similar. There have been numerous public comments received regarding this project both in favor and against. Written comments are available at the below link. Many commenters have merged comments on this growth policy amendment with the zone map amendment application Mountains Walking 21319 which follows this growth policy amendment, thus the public comments have been combined into one folder to ensure all comments are entered into the record. https://weblink.bozeman.net/WebLink/Browse.aspx?id=256275&dbid=0&repo=BOZEMAN
Planning Board
The Planning Board held a public hearing on November 1, 2021 for the GPA. The motion to
recommend approval of the amendment to the land use designation failed, 3-3. See additional
discussion below. https://bozeman.granicus.com/player/clip/175?view_id=1&redirect=true (27:05 presentation begins, 1:23:14 public comment, 2:06:18 Planning Board discussion, 2:36:35 vote). Staff summary of the Planning Board Findings are: 1. Negative:
299
Page 3 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). Potential uses that are associated with implementing districts for the Community Commercial Mixed Use are not consistent with the Urban Neighborhood designation. These inconsistencies include intensity of uses, height limits, and potential offsite impacts from future uses available under the implementing zoning districts. Extension of the Community Commercial Mixed Use future land use could increase likelihood of negative impacts due to the inconsistencies. 2. Positive: Proposal supports the growth policy for an opportunity to support commercial use (particularly small local businesses), neighborhood commercial nodes, and alternative housing types for workforce housing.
Alternatives 1. Deny the application based on the Commission’s findings of non-compliance with the applicable criteria contained within the staff report; or 2. Open and continue the public hearing on the application, with specific direction to staff or the applicant to supply additional information or to address specific items.
TABLE OF CONTENTS EXECUTIVE SUMMARY ........................................................................................................... 2 Unresolved Issues ............................................................................................................. 2 Project Summary ............................................................................................................... 2 Planning Board .................................................................................................................. 2 Alternatives ........................................................................................................................ 2 SECTION 1 - MAP SERIES........................................................................................................ 5 SECTION 2 - RECOMMENDED CONTINGENCIES OF APPROVAL ........................................ 8 SECTION 3 - RECOMMENDATIONS AND FUTURE ACTIONS ............................................... 8 SECTION 4 - STAFF ANALYSIS AND FINDINGS .................................................................... 8 APPENDIX A - PROJECT SITE ZONING AND GROWTH POLICY ......................................... 18 APPENDIX B - DETAILED PROJECT DESCRIPTION AND BACKGROUND ......................... 22 APPENDIX C – NOTICING AND PUBLIC COMMENT ........................................................... 23 APPENDIX D - OWNER INFORMATION AND REVIEWING STAFF .................................... 24
300
Page 4 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
301
Page 5 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
SECTION 1 - MAP SERIES
Map 1: Aerial view of existing area
302
Page 6 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
Map 2: View of existing area Future Land Use Map designations, Bozeman Community Plan
303
Page 7 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
Map 3: Proposed amendment to the Future Land Use Map, Bozeman Community Plan, changing the subject property from Urban Neighborhood to Community Commercial Mixed-Use
304
Page 8 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
SECTION 2 - RECOMMENDED CONTINGENCIES OF APPROVAL
1. The implementing Resolution for the Growth Policy Amendment shall not be drafted
until the applicant provides an editable metes and bounds legal description prepared by a
licensed Montana surveyor.
2. All required materials shall be provided to the Department of Community Development
within 60 days of a favorable action of the City Commission or any approval shall be null
and void.
SECTION 3 - RECOMMENDATIONS AND FUTURE ACTIONS Having considered the criteria established for a growth policy map amendment, the Staff recommends approval with contingencies for the application as submitted. The Development Review Committee (DRC) considered the amendment on September 19, 2021 and did not identify any infrastructure or regulatory constraints that would impede the approval of the application at this time.
The Planning Board held a public hearing on November 1st for the GPA. The motion to
change the land use designation failed, 3-3. See additional discussion below.
https://bozeman.granicus.com/player/clip/175?view_id=1&redirect=true (27:05 presentation begins, 1:23:14 public comment, 2:06:18 discussion, 2:36:35 vote). See discussion above in the Executive Summary.
SECTION 4 - STAFF ANALYSIS AND FINDINGS Analysis and resulting recommendations are based on the entirety of the application materials, municipal codes, standards, plans, public comment, and all other materials available during the review period. Collectively this information is the record of the review. The analysis in this report is a summary of the completed review. Amendments to the growth policy may be initiated three ways: 1) by the City Commission; independently or at the suggestion of the Planning Board or the City Staff; 2) by one or more landowner(s) of property that are the subject of the amendment to the future land use map; and 3) Interested members of the public may suggest modifications to the text. For this application it is number 2; a landowner of property is initiating the amendment. In considering applications for approval under this title, the advisory boards and City Commission must consider the following criteria (1-4) established in the adopted growth policy. In making these findings, they may identify that there are some negative elements
305
Page 9 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). within the specific criteria, however the final balance must be found to be a positive outcome for approval. As an amendment is a legislative action, the Commission has broad latitude to determine a policy direction. The burden of proof that the application should be approved lies with the applicant.
Chapter 5, Page 67, Bozeman Community Plan Amendment Criteria.
1. The proposed amendment must cure a deficiency in the growth policy, or
improve the growth policy, to better respond to the needs of the general
community; Criterion Met. This criterion contains two alternate parts. A favorable finding for either part supports a positive finding. Staff first reviewed the proposal for its ability to cure a deficiency. It does not appear the proposed amendment is intended to cure a deficiency in the growth policy. A discussion point at the Planning Board was the border between Community Commercial Mixed Use and Urban Neighborhood future land use designations dividing the block along property boundaries. This not optimal as it places transitions in uses and development standards along a property line rather than a physical separation such as a street. The proposed amendment changes the location of the boundary by about 75 feet. However, the border between the two future land uses is still dividing the block along property boundaries. To the extent that the dividing line along property lines in the current growth policy can be considered a deficiency, this proposed amendment does not cure it. The second part of the criterion is “to better respond to the needs of the general community.” The applicant is proposing this land use change as a response to the needs of the community by providing additional commercial space and housing opportunities. Currently the property to which this application applies has an Urban Neighborhood Land Use which includes multiple zoning designations supporting a variety of densities in a variety of types, shapes, sizes, and intensities, but does not support commercial uses. The property is more specifically zoned R-2, Residential Moderate Density District which allows a single two-household structures on a lot (could also contain an ADU if sufficient lot size exists). Given the size of the parcel, not more than one two-household structure and one ADU would be possible. The applicant is proposing Community Commercial Mixed Use through this growth policy amendment and if approved, a subsequent Zone Map Amendment requesting B-2M, community business district – mixed. This new land use designation (and subsequent zone map amendment) would allow an expansion of
306
Page 10 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). commercial uses and additional housing types. See municipal code Division 38.310 for the authorized uses in residential districts (Section 030) and for the authorized uses in the commercial districts (Section 040). The following goals, objectives, and actions from the Community Plan have been found in support of this growth policy amendment.
Theme 2: A CITY OF UNIQUE NEIGHBORHOODS
Goal N-1.1: Support well-planned, walkable neighborhoods.
N-1.1.LU-2: Promote housing diversity including missing middle housing.
Discussion: The change in land use and subsequent zoning change would allow alternative housing types that are not necessarily affordable by definition, but would likely be more affordable due to the size and scale of the units. Additional housing, including a variety of types has been and continues to be a need and priority for the city of Bozeman.
Goal N-2: Pursue simultaneous emergence of commercial nodes and residential
development through diverse mechanisms in appropriate locations.
N-2.3. Investigate and encourage development of commerce concurrent with, or soon after, residential development. Actions, staff, and budgetary resources relating to neighborhood commercial development should be given a high priority.
Discussion: As discussed in this goal, concurrent commercial with residential opportunities is a goal within the Community Plan. The applicant’s proposal to change the land use to Community Commercial Mixed Use directly supports a mix of housing and employment opportunities or destinations for residents to walk to. However it should be noted that there are existing commercial opportunities in this neighborhood, and some neighbors have commented they do not wish to see the proposed land use extended into the existing residential land use.
Goal N-3: Promote a diverse supply of quality housing units.
N-3.8: Promote the development of “Missing Middle housing (side by side or stacked duplex, triplex, live-work, cottage housing, group living, rowhouses/townhouses, etc.) as one of the most critical components of affordable housing.
307
Page 11 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
Discussion: The applicant has stated one of the motivators behind these request is to provide employee housing which is increasingly difficult to find in Bozeman. The current zoning district of R-2 does not allow more than a two-household unit on a lot. While there is no certainty the applicant will move forward with the development, even if the land use designation is approved, the change in land use would allow additional space in the city for these “Missing Middle” types of housing such as rowhouses.
THEME 3: A CITY BOLSTERED BY DOWNTOWN AND COMPLEMENTARY DISTRICT
Goal DCD-2: Encourage growth throughout the City, while enhancing the pattern of
community development oriented on centers of employment and activity. Support
an increase in development intensity within developed areas.
Discussion: The proposed change in land use would support an increase in development intensity within an already developed area, also referred to as infill. This goal focuses on development oriented on centers of employment and activity. This neighborhood has historically been a mix of residential and commercial activity. The change in land use to Community Commercial Mixed Use would create the opportunity for an infill development of increased intensity within an already developed commercial node. The below diagram found within the Community Plan identifies the implementing zoning districts of the current and proposed land use designation. Both allow for several different zoning districts that authorize a wide range of possible future development. There are no zoning districts which are limited to only one type of development. The expansiveness and intensity of development allowed varies between districts. The change to Community Commercial Mixed Use facilitates the potential for a variety of commercial services on the site as well as more traditional multi-household structures. Neither designation requires development to occur on any particular schedule or sequence.
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). Public comments were received expressing concerns about possible impacts to adjacent property owners if the requested amendment is approved. A growth policy is a balance of many different views of what is good and appropriate for the community as a whole and smaller areas within it. The potential negative impacts are discussed further in Criteria 4.d. Without question, development of adjacent vacant property impacts already developed property. Those impacts may be negative, positive, or a mix of both negative and positive. Individuals may have divergent opinions on whether any development is an asset or injury depending on how they individually weight issues of concern. To give weight to all the various priorities of the community requires that not every issue be maximized to the detriment of others. As shown in the citations above and throughout the Community Plan, the City has many areas of interest and concern that must be considered. Advancing those goals as a whole may impact some citizens more than others. To enable consideration of possibly conflicting interests the City has established the growth policy amendment process and criteria. The process enables affected parties to express their support or concern, seek information, and be heard before any decision is made. This process enables consideration necessary to meet the required fair and proper balance, protect rights, and affirm community values. Staff finds that the amendment improves the growth policy and better responds to the needs of the general community by providing the greater possibility of needed services in proximity to new and existing residential development. The area has been a mix of residential and industrial/commercial uses for over a century. The amendment does not alter that character. The amendment does move the border to expand one and lessen another group of uses. In addition, the applicant states, “Changing the future land use designation for the lot to Community Commercial Mixed Use will better meet the needs of the general community by allowing for expansions of the current Mountains Walking Brewery. Expansion of the brewery will provide an easily accessible gathering place for the community to come together, enjoy craft beer, and make good conversation. The expansion will also provide employee housing on the upper floor which is an excellent way to meet the needs of employees who struggle to find affordable housing in Bozeman. In addition, the new future land use designation promotes redevelopment by converting the existing residential property into a multi-use lot. Multi-use properties help promote diverse uses of land in very close proximity to one another which ultimately reduces traffic congestion on the roads and the air pollution associated with motor travel. Redevelopment, as opposed to new development, saves time, money, and resources by connecting to existing
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). utilities. In this case, adequate water, drainage, transportation, and sanitary facilities will be provided via existing utilities located in Plum Avenue.
2. The proposed amendment does not create inconsistencies within the growth
policy, either between the goals and the maps or between different goals and
objectives. Criterion Met. Staff reviewed the growth policy goals and objective and future land use map. The proposed amendment to change .244 acres from Urban Neighborhood to Community Commercial Mixed Use does not create any identified inconsistencies within the growth policy goals or between goals and maps. See discussion for Criterion 1. The Community Plan states the ‘Future land use is the community’s fundamental building block. It is an illustration of the City’s desired outcome to accommodate the complex and diverse needs of its residents.’ The change and subsequent rezoning would allow for commercial, residential, and or mixed-use development applications to be pursued and reviewed by the City of Bozeman. Given this relatively small site in an already developed neighborhood, the potential infill opportunity would be relatively small in scale to the city, albeit may be large to existing neighbors. However, the existing commercial node makes it a logical location to expand commercial and provide employing housing opportunities. The character of the district has historically been and continues to be a mix of diverse uses. The existing uses to the north of the property are industrial with higher intensity uses on them and the railroad location adjacent to the neighboring properties to the north. The uses to the south and west are less dense residential on smaller lots with a more historic grid pattern of development. Thus, the subject property lies between residential (less intense land use development), and the more intense industrial use to the north. As a result, the proposed future land use map change and potential zoning designation would result in a land use suitable for the long standing character of adjacent neighborhoods. The land use designation of the Community Commercial Mixed Use parcels to the north were previously designated as Industrial. During the most recent 2020 Community Plan update, the City Commission received a public comment (01-06-20 Public Comment – B. Caldwell ThinkTank Design Group Growth Policy Change Proposal) that recommended replacing the previous Industrial land use designation with Community Commercial Mixed Use. The Commission acted on this public comment, which is how the land use
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). designation evolved to what it is today to the north, and what the applicant is requesting for the subject parcel. All future development must demonstrate compliance with all regulatory standards addressing transportation, parks, building design, and all other standards. The standards have been crafted and adopted to implement the goals and objectives of the growth policy. Therefore, compliance with the standards will ensure this criterion is met.
3. The proposed amendment must be consistent with the overall intent of the
growth policy. Criterion Met. The overall intent of the growth policy is to proactively and creatively address issues of development and change while protecting public health, safety and welfare. If approved, the proposed amendment to the future land use map will allow the entirety of the subject property to be considered for future applications with commercial or multi-household units. The applicant has indicated they hope to expand their existing brewery to the north and add employee housing, however that is not being reviewed at this time, nor is that development guaranteed even with the approval of this land use designation request. Regardless, the change will allow more space for neighborhood design that incorporates nodes of commercial development directed at the local neighborhood, with less day-to-day reliance upon the larger commercial hubs around Bozeman that are more distant. The growth policy discusses that at a minimum, zoning districts should follow property boundaries. The greater the physical separation, the less likely there may be a conflict. The growth policy goes on to state that a local street, typically 60 feet wide, when combined with the standards for site development is generally adequate separation. There is a pre-existing condition today that has two zoning districts separated by only a property boundary. This subject parcel is bordered to the west by a public street, to the east by an alley, and to the north by a property with the same desired land use designation (therefore a buffer is not applicable). The existing streets assist in the separation, however to the south it is adjacent to a property with a lower intensity designation, thus relying on the zone edge transitions found within the Bozeman Municipal Code in 38.320.060 which require additional setbacks and or building setbacks as the height increases (see Criterion 4.d for a full discussion on zone edge transition). The Commission has adopted these standards acknowledging that although it is preferable to have a street at the zoning district boundary, conditions do exist where two different land uses and zoning districts are adjacent to one another, therefore creating code provisions to mitigate potentially
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). conflicting building forms. Future development on the site would be required to meet this zone edge transition if the requested zoning change is approved.
4. The proposed amendment will not adversely affect the community as a whole
or significant portion thereof by: a) Significantly altering land use patterns and principles in a manner contrary to
those established by this Plan, Criterion Met. The proposed amendment does not significantly alter land use patterns in a manner contrary to those established by the Community Plan. This amendment is for 0.244 acres, thus a relatively small amount of land that would be extending an already existing use. The change in land use would allow a more intense development of the 0.244 acres. Because this property is bordered by a property to the south with a less intense land use and zoning district, it does create uses and bulk and dimensional standards that could negatively impact adjacent property. The adjacency condition already exists on site with the current M-1 (light manufacturing) district to the north adjacent to R-2 (moderate density residential) district on the subject property, however the proposal would push the boundary further to the south. In addition, currently this adjacency condition happens between two parcels owned by the same property owner, thus controlling the development on either site. With the proposed change, the boundary is pushed further south and is between two different property owners (not controlling the development on both sites). It is essentially an existing condition that is being pushed slightly to the south and thus affecting different properties and owners. While the impact of this altered land use pattern will affect surrounding neighbors, potentially both positively and negatively, it does not adversely affect the community as a whole or a significant portion thereof. b) Requiring unmitigated improvements to streets, water, sewer, or other public
facilities or services, thereby impacting development of other lands, Criterion met. No negative impacts to other lands or the community are anticipated as a result of the proposed growth policy amendment. The site is provided vehicular access from Plum Ave and via an alley. The project location is within the service area for municipal utilities. The applicant adds, “Adequate water will be provided by the City’s existing municipal system. Figure 6-7 in the Water Facility Plan details the existing water distribution
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). system and shows that the area surrounding the proposed development has an acceptable level of head loss, indicating there is adequate capacity to provide water for the development. Adequate fire flow will be provided by Hydrant #45. According to Table 5.7 in the Water Facility Plan, a zone designation of B-2 (concurrent ZMA proposing zoning change to B-2M) needs 3,000 gpm of flow for 3 hours to fulfill fire protection requirements. According to Figure 6-8 of the Water Facility Plan, the available fire flow for the proposed development area is 4,000 – 5,000 gpm, which confirms that suitable fire flow for fire protection is met. Adequate sewer will also be provided by the City’s existing municipal system. According to City’s design criteria, sewer pipes that have a depth of flow to pipe diameter (d/D) ratio exceeding 0.75 are considered potentially deficient. Figure 4-8 of the Wastewater Collection Facilities Plan Update (2015) shows that the sewer pipes servicing the proposed development and surrounding area all have a depth of flow to pipe diameter (d/D) ratio less than 0.75, indicating that there is adequate wastewater capacity for proper sewage disposal. Transportation access will remain primarily unchanged. Access is anticipated to be provided via principal arterial Rouse Ave and collector streets Peach St and Broadway Ave, but can also be accessed by other local streets such as Plum Ave or on foot/bike. The proposed future land use is not anticipated to have a significant change or additional burden to public facilities. The anticipated site improvements are consistent with other uses in the area.” The site has a Walk Score of 60, a Transit score of 21, and Bike Score of 67. Average walk score for the city as a whole is 48 out of 100. These values are provided by Walk Score, a private organization which presents information on real estate and transportation through walkscore.com. The algorithm which produces these numbers is proprietary. A score is not an indication of safety or continuity of services or routes. Scores are influenced by proximity of housing, transit, and services and expected ability, as determined by the algorithm, to meet basic needs without using a car. Sites located on the edge of the community have lower scores than those in the center of the community as the area is still under development and therefore diversity of uses is less than in fully established areas. There are no adopted City code standards relating to Walk Score. A wide range of possible intensity of development can occur depending on the implementing zoning district applied, and all zoning districts have a significant variety of development possibilities. Therefore, exact needs for future infrastructure cannot be predicted at this time. Future development requires municipal review for any additional impacts and will be evaluated at that time. Therefore, there is no
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). evidence that unmitigated improvements will be required as a result of this amendment. c) Adversely impact existing uses because of inadequately mitigated impacts on
facilities or services, or Criterion Met. No adverse impacts to existing uses because of inadequately mitigated impacts on facilities or services have been identified at this time. Further discussion below in Criterion 4(d) contemplates the possibility of negative impacts to existing uses because of the intensity, size and scale that future development would be allowed with the proposed growth policy amendment and subsequent zone map amendment. Additional review will occur during site development and mitigation of any potentially adverse impacts will be addressed at that time, as required by municipal code (also see Criterion 4.b discussion above on existing infrastructure). This approach enables mitigation to be proportionate to the proposed development as required by law. The development review committee has reviewed the proposed land use designation and did not identify any infrastructure or regulatory constraints that would impede the approval of the application at this time. d) Negatively affecting the health and safety of the residents. Criterion Neutral. The historical character of the neighborhood has been a mix of residential, industrial, and commercial that has been built up for over 100 years. As discussed in Criterion 1 above the growth policy contemplates a mix of uses in the city and commercial services within a walkable range of residential neighborhoods. This industrial, commercial and residential mix exists today in this neighborhood, however this change does move the commercial uses and land use boundary slightly further to the south. Public comment has mentioned negative effects of the existing user and concern of potential expansion issues. These concerns include, but are not limited to, noise pollution, existing and added traffic, parking, storage of materials, deliveries, and future development bulk and dimension adjacent to residential users. While it may be a slight increase in the commercial area, the impact to the adjacent neighbors is of concern and must be noted and considered during the review and discussion. The Bozeman Municipal Code (BMC) has adopted standards that aim to reduce negative offsite impacts of developments. While many provisions other than what is discussed below will apply to future development, a few have been pulled out for discussion purposes.
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). The zone edge transitions previously mentioned in Criterion 3 above aim to reduce the impacts of adjacent zoning districts of differing intensities and allowable form and intensity standards. As mentioned, if the land use designation is recommended, the applicant is requesting a B-2M zoning district. The allowable height for B-2M is 60 feet or 5 stories, whichever is less. The allowable height for R-2 is 40 feet for a pitched roof and 30 feet for a flat roof. The zone edge transitions require developments in B-2M to be setback 10’ and have the building angle away equal to or greater than 45 degrees from the residential property at a height of 38’. These provisions were implemented as the Commission is aware there are locations in town where these zoning designations are adjacent to one another. In addition, as this project is located within the Neighborhood Conservation Overlay District, all future development will be required to follow the Bozeman Guidelines for Historic Preservation & the
Neighborhood Conservation Overlay District guidelines. Other applicable provisions include the requirement that outdoor storage areas, service areas and mechanical equipment are screened with structural and landscaping elements. Future expansion will require additional parking equal to the size and scale of the any future expansion including any proposed housing units. These rates have been adopted by the city to meet the needs of commercial and multi-household users. It is understood that the change in land use from Urban Neighborhood to Community Commercial Mixed Use will provide the owner or any future owner of the property the ability to develop at an increased intensity than the existing land use designation and neighbors to the south. However the Commission has adopted codes and standards that aim to ensure future development throughout the city is done thoughtfully and in harmony with the existing neighborhoods and character of the city. As previously mentioned, the analysis may identify some negative elements within the criteria, however must find the overall balance to be a positive outcome in order to approve. The analysis of the proposal did reveal some potential negative impacts that must be discussed, however on the whole the final balance has been found to be a positive outcome.
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
APPENDIX A - PROJECT SITE ZONING AND GROWTH POLICY
Zoning Designation and Land Uses: The property currently has the land use designation of Urban Neighborhood and the applicant is requesting Community Commercial Mixed Use. The property is zoned R-2 (Residential Moderate Density District). The applicant has concurrently applied for a Zone Map Amendment (ZMA) requesting B-2M (Community Business District – Mixed). The ZMA application was be reviewed by the Zoning Commission at a public hearing on October 25, 2021. The Zoning Commission public hearing is viewable here. https://bozeman.granicus.com/player/clip/170?view_id=1&redirect=true The GPA and ZMA applications are anticipated to be reviewed by the City Commission at a public hearing on November 23, 2021. The property has historically been used for residential purposes and is currently developed with a single household unit.
Adopted Growth Policy Designations: The following designations are applicable to this application.
Existing – Urban Neighborhood. This category primarily includes urban density homes in a variety of types, shapes, sizes, and intensities. Large areas of any single type of housing are discouraged. In limited instances, an area may develop at a lower gross density due to site constraints and/or natural features such as floodplains or steep slopes. Complementary uses such as parks, home-based occupations, fire stations, churches, schools, and some neighborhood-serving commerce provide activity centers for community gathering and services. The Urban Neighborhood designation indicates that development is expected to occur within municipal boundaries. This may require annexation prior to development. Applying a zoning district to specific parcel sets the required and allowed density. Higher density residential areas are encouraged to be, but are not required or restricted to, proximity to commercial mixed use areas to facilitate the provision of services and employment opportunities without requiring the use of a car.
Proposed – Community Commercial Mixed Use. The Community Commercial Mixed Use category promotes commercial areas necessary for economic health and vibrancy. This includes professional and personal services, retail, education, health services, offices, public administration, and tourism establishments. Density is expected to be higher than it is currently in most commercial areas in Bozeman and should include multi-story buildings. Residences on upper floors, in appropriate circumstances, are encouraged. The urban character expected in this designation includes urban streetscapes, plazas, outdoor seating,
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA). public art, and hardscaped open space and park amenities. High density residential areas are expected in close proximity. Developments in this land use area should be located on one or two quadrants of intersections of the arterial and/or collector streets and integrated with transit and non-automotive routes. Due to past development patterns, there are also areas along major streets where this category is organized as a corridor rather than a center. Although a broad range of uses may be appropriate in both types of locations, the size and scale is to be smaller within the local service areas. Building and site designs made to support easy reuse of the building and site over time is important. Mixed use areas should be developed in an integrated, pedestrian friendly manner and should not be overly dominated by any single use. Higher intensity uses are encouraged in the core of the area or adjacent to significant streets and intersections. Building height or other methods of transition may be required for compatibility with adjacent development. Smaller neighborhood scale areas are intended to provide local service to an area of approximately one half-mile radius as well as passerby. These smaller centers support and help give identity to neighborhoods by providing a visible and distinct focal point as well as employment and services. Densities of nearby homes needed to support this scale are an average of 14 to 22 dwellings per net acre.
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
Zoning Correlation With Land Use Categories
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
APPENDIX B - DETAILED PROJECT DESCRIPTION AND
BACKGROUND
Project Description Gustav Dose (landowner), 414 N. Plum Ave, Bozeman, MT, 59715, and Allied Engineering Services, Inc. (applicant), 32 Discovery Drive, Bozeman, MT, submitted a growth policy amendment requesting to amend the Community Plan (Growth Policy) future land use designation from Urban Neighborhood to Community Commercial Mixed Use on approximately 0.244 acres developed with a single household structure. The site is addressed as 414 N Plum Ave, Bozeman, MT 59715. The GPA application elaborates on the project as follows:
“The subject property is located at 414 North Plum Avenue. The site is located south and
directly adjacent to the existing Mountains Walking Brewery site. The project site is
anticipated to be used for expansion of brewery operations and for use as employee housing.
The lot of interest is currently zoned as R-2 (submitting ZMA proposing change to B-2M)
and has an existing single-family residence on the property. The community plan future land
use for the lot is currently designated as Urban Neighborhood. As part of this submittal we
are proposing a map change to amend the future land use to Community Commercial Mixed
Use. The proposed future land use will match the adjacent areas to the north and east along
with the associated and adjacent brewery site. The future improvements anticipate
construction of a new building on the lot to expand the brewery space and create employee
housing on the second floor of the new building. Additional parking is anticipated to be
provided on the subject property for overflow brewery parking. Applications are being
made for the Zone Map Amendment and Growth Policy Amendment to be reviewed
concurrently.” The applicant has indicated the future anticipated development of the site in the application, however that is not being reviewed today. Any subsequent development submittals will be provided with future applications that will be submitted to the city for review against the Bozeman Municipal Code and other adopted standards. Approval of the requested growth policy amendment is not dependent on, nor does it guarantee completion of the project as described above.
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Page 23 of 24
21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
APPENDIX C – NOTICING AND PUBLIC COMMENT Notice was sent via US first class mail to the owners of the subject property and all owners of property located within 200 feet of the perimeter of the site. The project site was posted with a copy of the notice in one location: along N Plum Ave. The notice was published in the Legal Ads section of the Bozeman Daily Chronicle on October 10, 24 and November 14, 2021. The Planning Board public hearing was held on November 01, 2021. There have been numerous public comments received regarding this project both in favor and against. Written comments are available at the below link. Many commenters have merged comments on this growth policy amendment with the zone map amendment application Mountains Walking 21319 which follows this growth policy amendment, thus the public comments have been combined into one folder to ensure all comments are entered into the record.
https://weblink.bozeman.net/WebLink/Browse.aspx?id=256275&dbid=0&repo=BOZEMAN Major themes of the public comment have been: 1. Concern regarding the character of the neighborhood and adjacency of further commercial development adjacent to existing residential properties that does not blend with the existing residential. In particular this incompatibility concern is regarding future development of the subject parcel and the added commercial activities that would come with that. 2. Concern regarding increase in commercial activity including, but not limited to, noise, patron and industrial traffic, material nuisances, deliveries, etc. 3. Concern of reduced market value of adjacent residential properties. 4. Support of change as it adds potential employment opportunities at a living wage. 5. Support of change as it add potential for employee housing. 6. Support of change as it adds walkable destinations for residents (also noted it supports community events and artists).
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21318, Staff Report for the Mountains Walking Growth Policy Amendment (GPA).
APPENDIX D - OWNER INFORMATION AND REVIEWING STAFF
Owner: Gustav Dose, 414 N Plum Ave, Bozeman, MT 59715
Applicant: Allied Engineering Services, Inc. 32 Discovery Drive, Bozeman, MT 59718
Representative: Allied Engineering Services, Inc. 32 Discovery Drive, Bozeman, MT 59718
Report By: Lynn Hyde, Development Review Planner
FISCAL EFFECTS No unusual fiscal effects have been identified. No presently budgeted funds will be changed by this growth policy amendment.
ATTACHMENTS The full application and file of record can be viewed at the Community Development Department at 20 E. Olive Street, Bozeman, MT 59715 and electronically via link below. Application materials https://weblink.bozeman.net/WebLink/Browse.aspx?id=239935&dbid=0&repo=BOZEMAN
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Version April 2020
RESOLUTION 5343
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF BOZEMAN,
MONTANA, STATING THE INTENT OF THE COMMISSION TO CONSIDER AN
AMENDMENT TO THE FUTURE LAND USE MAP OF THE BOZEMAN COMMUNITY
PLAN.
WHEREAS, the City of Bozeman has had a comprehensive plan (growth policy) since
1958, and
WHEREAS, the City of Bozeman adopted its most current growth policy known as the
Bozeman Community Plan (BCP) through Resolution 5133 on November 17, 2020, and
WHEREAS, the Bozeman Community Plan, Section 5, establishes criteria for the
amending of the document, and
WHEREAS, an application has been received to amend the Future Land Use Map of the
growth policy, and
WHEREAS, in accordance with 76-1-602, MCA, the City Commission must adopt a
resolution of intent and conduct a public hearing prior to taking any action to adopt or revise a
growth policy,
NOW, THEREFORE, BE IT RESOLVED by the City Commission of the City of
Bozeman, Montana, to wit:
Section 1
In accordance with the requirements of Section 76-1-604 MCA, the intent to consider the
application for amendment and possible corresponding revisions to the growth policy is hereby
stated.
Section 2
That a public hearing be set and advertised for the purpose of receiving public testimony
on application 21318, Mountains Walking growth policy amendment to the Future Land Use
Map of the Bozeman Community Plan. Expected dates are with the Planning Board hearing on
322
Version April 2020
November 01, 2021 and the City Commission hearing on November 23, 2021.
PASSED, ADOPTED, AND APPROVED by the City Commission of the City of
Bozeman, Montana, at a regular session thereof held on the ____ day of ________, 20____.
___________________________________
CYNTHIA L. ANDRUS
Mayor
ATTEST:
___________________________________
MIKE MAAS
City Clerk
APPROVED AS TO FORM:
___________________________________
GREG SULLIVAN
City Attorney
323
PROJECT INFORMATION
Project Name:
Project Type(s):
Street Address:
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Mountains Walking Growth Policy Amendment
Growth Policy Amendment
414 N Plum Ave, Bozeman, MT 59715
Northern Pacific ADD, S07, T02 S, R06E, Block 50, Lot 18-20, Plat C-23
Mountains Walking Brewery to be changed from Urban Neighborhood to Community Commercial Mixed Use.
R-2 (submitting ZMA concurrently to propose zoning change to B-2M)
0.244 acres
N/A
1 existing
Existing Single-family Residence (1)
1196 square feet total, 768 square feet of living area (from Cadastral)
1 story
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N/A
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APPLICATION TYPE
326
Civil Ɣ Geotechnical Ɣ Water Resources Ɣ Land Surveying Ɣ Construction Services
Corporate Office
32 Discovery Dr.
Bozeman, MT 59718
Ph: (406) 582-0221
www.alliedengineering.com
DUNS: 00-769-3724
CAGE: IGHU7
August 3, 2021
Bill Pratt
Community Development Technician I
20 East Olive
Bozeman, MT 59715
Phone: 406-582-2260
RE: Growth Policy Map Amendment
Initial Application Submittal
Dear COB Planning Department:
Please find enclosed the application package for a proposed Growth Policy Map Amendment. The subject
property is defined as Lots 18, 19, and 20, Block 50 of the Northern Pacific Addition Plat C-23. The property
is located along the east side of Plum Avenue directly south of and adjacent to the existing Mountains
Walking Brewery. The future land use of the lot is currently designated as Urban Neighborhood. The
proposed growth policy amendment is to amend the subject property future land use designation to
Community Commercial Mixed Use. This growth policy amendment is being submitted for review
concurrently with a zone map amendment.
The growth policy amendment is the first step to allow for expansion of operations associated with
Mountains Walking Brewery. The anticipated improvements on the subject property will include a new
structure with brewing operations on the main/ground level and living units on an upper level(s). The
living units are anticipated to be allocated for employees of the brewery. Parking is anticipated on-site for
the proposed improvements and for overflow parking for the existing brewery site.
The attached application package includes the completed and signed development review application
(Form A1), the completed and signed property adjoiners certificate (Form N1) including a list of adjoining
property owners, a project narrative, and a PDF exhibit of the property to be modified.
Sincerely,
Allied Engineering Services, Inc.
X
Rory Romey
Civil Engineer
X
Jessi Ellingsen
Civil Engineer
Digitally signed by Rory
Romey
Date: 2021.08.03 09:50:19
-06'00'
327
Growth Policy Map Amendment
Initial Application Submittal
20-144
August 3, 2021
Bozeman Office: 32 Discovery Drive. Bozeman, Montana 59718. භ Ph: (406) 582-0221 භ Fax: (406) 582-5770 Page 2
enc: -Application Package for Growth Policy Map Amendment
P:\2020\20-144 Mountain Walking - Zone Map Amendment\04 Permitting & Entitlements\Growth Policy Application\Word Doc & Fillable PDF
Versions\Cover Letter.docx
328
Growth Policy Amendment Project Narrative
Project Background Information
The subject property is located at 414 North Plum Avenue. The site is located south and directly adjacent to the existing Mountains Walking Brewery site. The project site is anticipated to be used for expansion of brewery operations and for use as employee housing. The lot of interest is
currently zoned as R-2 (submitting ZMA proposing change to B-2M) and has an existing single-family residence on the property. The community plan future land use for the lot is currently designated as Urban Neighborhood. As part of this submittal we are proposing a map change to amend the future land use to Community Commercial Mixed Use. The proposed future land use will match the adjacent areas to the north and east along with the associated and adjacent
brewery site. The future improvements anticipate construction of a new building on the lot to expand the brewery space and create employee housing on the second floor of the new building. Additional parking is anticipated to be provided on the subject property for overflow brewery parking. Applications are being made for the Zone Map Amendment and Growth Policy Amendment to be reviewed concurrently.
a) Does the proposed amendment cure a deficiency in the growth policy or result in
an improved growth policy which better responds to the needs of the general
community? How?
Yes, the proposed amendment results in an improved growth policy which better
responds to the needs of the general community. Changing the future land use designation for the lot to Community Commercial Mixed Use will better meet the needs of the general community by allowing for expansion of the current Mountains Walking Brewery. Expansion of the brewery will provide an easily accessible gathering place for the community to come together, enjoy craft beer, and make good conversation. The
expansion will also provide employee housing on the upper floor which is an excellent way to meet the needs of employees who struggle to find affordable housing in Bozeman. In addition, the new future land use designation promotes redevelopment by converting the existing residential property into a multi-use lot. Multi-use properties help promote diverse uses of land in very close proximity to one another which ultimately reduces
traffic congestion on the roads and the air pollution associated with motor travel. Redevelopment, as opposed to new development, saves time, money, and resources by connecting to existing utilities. In this case, adequate water, drainage, transportation, and sanitary facilities will be provided via existing utilities located in Plum Avenue.
b) Does the proposed amendment create inconsistencies within the growth policy,
either between the goals and the map or between goals? Why not?
No, the proposed amendment does not create inconsistencies within the growth policy
either between the goals and the map or between goals. The proposed future land use of
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the site matches future land use of adjacent properties to the north and east. The change does not result in a pocket of inconsistent land use, rather blends well with the current plan. The City of Bozeman has announced its planning goals for how the city should
expand in the future. These goals consist of seven overall themes that include being: 1. A resilient city. 2. A city of unique neighborhoods. 3. A city bolstered by downtown and complementary districts.
4. A city influenced by our natural environment, parks, and open lands. 5. A city that prioritizes accessibility and mobility choices. 6. A city powered by its creative, innovative, and entrepreneurial economy. 7. A city engaged in regional coordination.
The proposed expansion of Mountains Walking Brewery and the proposed growth policy amendment do not go against any of the seven themes and/or the goals to achieve those themes. Conversely, the proposed development actually supports many of the themes. Two of the main goals for the City of Bozeman include promoting diversity in land use/housing and reducing urban sprawl. Both goals aim to use land in the most efficient
way possible, which ultimately helps preserve open space and reduces the need for individual motorized travel. The proposed expansion would help the City of Bozeman meet these goals by redeveloping the lot into a mixed-use building that includes both brewery operations and employee housing. Redevelopment, as opposed to new development on the outskirts of town, saves time, money, and resources while
simultaneously reducing urban sprawl. The reduction in urban sprawl in turn helps preserve the natural environment that Bozeman is known and loved for. Regarding the goal of prioritizing accessibility and mobility choices, the proposed development is easily accessed via several different transportation methods. Its proximity to residential
neighborhoods makes it easily accessible by walking or biking while arterial and
collector streets such as Rouse Ave, Peach St, and Broadway Ave make it easily accessible by car. The streamline bus service also has a major hub in downtown which is just a short walk away. Additionally, the on-site employee housing reduces/eliminates commuting for employees. The proposed development aims to be resilient and
resourceful by connecting to existing utilities. Lastly, the expansion of Mountains
Walking caters to Bozeman’s tourism industry which is a major economic driver here.
c) Is the proposed amendment consistent with the overall intent of the growth
policy? How?
Yes, the proposed amendment is consistent with the overall intent of the growth policy. Proximity to adjacent areas matching the proposed future land use help to blend the site into surrounding uses. The project site is located along the future land use boundary, maintaining the overall concept of the area. The proposed development aims to better
serve the community by providing a social gathering place, jobs, and employee housing.
Bringing people together will help improve the mental health and happiness among community members, while providing employment and housing helps employees feel
330
safe, secure, and stable. Changing the future land use designation to Community Commercial Mixed Use allows for greater land use/housing diversity and encourages the most efficient use of space. Creating diverse land uses within close proximity to one
another reduces the need for people to travel far from home for work, groceries, and recreation. Additionally, the proposed development is very close to dense residential neighborhoods which will encourage patrons to walk or bike. The decrease in travel lessens air pollution, which is known to have significant adverse effects on public health and welfare. Furthermore, the proposed amendment will allow for the redevelopment of
the lot, which is encouraged by the City of Bozeman to help limit urban sprawl and preserve open space. The work/live nature of the proposed development increases Bozeman’s resilience by providing solutions to both housing and employment issues. It also promotes resilience by harmonizing with existing activity through expanding a business that is already well established and thoroughly enjoyed by the community. The
expansion would be easily accessible and provide several options for mobility. As mentioned before, the proposed expansion is in very close proximity to residential neighborhoods which makes it easily accessible on foot or bike. Arterial and collector streets such as Rouse Ave, Peach St, and Broadway Ave provide easy access to the site via automobile. Additionally, a major streamline bus service hub and the Gallagator Trail
are only a short walk away towards downtown. Lastly, the proposed development will help support Bozeman’s economy by attracting locals and tourists. Overall, the proposed amendment aligns very nicely with the intent of the growth policy.
d) Does the proposed amendment adversely affect the community as a whole or
significant portion by:
i) Significantly altering acceptable existing and future land use patterns, as defined
in the text and maps of the plan? How does it not?
No, the proposed amendment does not significantly alter acceptable existing and future land use patterns. The proposed amendment seeks to change the future land
use designation for the lot from Urban Neighborhood to Community Commercial
Mixed Use. This is a relatively minor change to the future land use patterns because the area adjacent to the site (the area where the current brewery is) is already designated as Community Commercial Mixed Use. Changing the future land use designation to Community Commercial Mixed Use will keep land use
designations consistent for both the existing brewery and the proposed expansion.
The site is located along the current boundary of future land use. Under the proposed change, the overall boundary is shifted in a relatively minor way. The overall pattern for the area will be maintained, if anything squaring up the future land use boundary as shown with the attached exhibits.
331
ii) Requiring unmitigated larger and more expensive improvements to streets,
water, sewer, or other public facilities or services and which, therefore, may
impact development of other lands? How does it not?
No, the proposed amendment does not require unmitigated larger and more
expensive improvements to streets, water, sewer, or other public facilities and
services. Adequate water will be provided by the City’s existing municipal system. Figure 6-7 in the Water Facility Plan details the existing water distribution system and shows that the area surrounding the proposed development has an acceptable level of head loss, indicating there is adequate
capacity to provide water for the development. Adequate fire flow will also be
provided by Hydrant #45. According to Table 5.7 in the Water Facility Plan, a zone designation of B-2 (concurrent ZMA proposing zoning change to B-2M) needs 3,000 gpm of flow for 3 hours to fulfill fire protection requirements. According to Figure 6-8 of the Water Facility Plan, the available fire flow for the
proposed development area is 4,000-5,000 gpm, which confirms that suitable fire
flow for fire protection is met. Adequate sewer will also be provided by the City’s existing municipal system. According to the City’s design criteria, sewer pipes that have a depth of flow to pipe diameter (d/D) ratio exceeding 0.75 are considered potentially deficient. Figure 4-8 of the Wastewater Collection
Facilities Plan Update (2015) shows that the sewer pipes servicing the proposed
development and surrounding area all have a depth of flow to pipe diameter (d/D) ratio less than 0.75, indicating that there is adequate wastewater capacity for proper sewage disposal. Transportation access will remain primarily unchanged. Access is anticipated to be provided via principal arterial Rouse Ave and collector
streets Peach St and Broadway Ave, but can also be accessed by other local
streets such as Plum Ave or on foot/bike. The proposed future land use is not anticipated to have a significant change or additional burden to public facilities. The anticipated site improvements are consistent with other uses in the area.
iii) Adversely impacting existing uses because of unmitigated greater than
anticipated impacts on facilities and services? How does it not?
No, the proposed amendment will not adversely impact existing uses because of
unmitigated greater than anticipated impacts on facilities and services. Figure 6-7 in the Water Facility Plan shows that the area surrounding the proposed development has an acceptable level of headloss, which indicates there is adequate capacity to provide water for the proposed development without negatively affecting existing uses. Table 5.7 in the Water Facility Plan shows that
the proposed development (proposed B-2M zoning) requires 3,000 gpm of flow for 3 hours to suffice fire protection requirements. Figure 6-8 of the Water Facility Plan shows that the available fire flow for the proposed development area is 4,000-5,000 gpm, confirming that there is adequate fire flow available with 1,000 gpm to spare. The City’s design criteria specify that sewer pipes that have a
depth of flow to pipe diameter ratio (d/D) exceeding 0.75 are considered potentially deficient. Figure 4-8 of the Wastewater Collection Facilities Plan
332
Update (2015) shows that the sewer pipes servicing the proposed development and surrounding area all have a depth of flow to pipe diameter (d/D) ratio less than 0.75, indicating that there is adequate wastewater capacity for proper sewage
disposal. Some of the sewer pipes servicing the proposed development have an even lower depth of flow to pipe diameter ratio of 0.5 which indicates there is some extra capacity available. To summarize, the facilities and services for existing uses will not be adversely impacted by the brewery expansion.
iv) Negatively affecting the livability of the area of the health and safety of residents?
How does it not?
No, the proposed amendment does not negatively affect the livability of the area or the health and safety of residents. The proposed development aims to improve the livability of the area by providing a social gathering place, on-site employee housing, and creating jobs. There will still be adequate water, sewer, and street capacity for the area. Sewage and garbage will be properly disposed of to ensure
there are no health hazards resulting from the proposed development. Additional parking will be provided for the brewery so that street parking is not overwhelmed. Emergency access will be maintained via Rouse Ave, Peach St, Broadway Ave, and other local streets. Lastly, the proposed development will not overload fire flow capacity. In conclusion, the proposed expansion of Mountains
Walking will not negatively affect the livability of the area or the health and safety of residents. The proposed/anticipated improvements for the site will promote and provide employee housing for the associated Mountains Walking Brewery. The proposed use allows for safe and cost-effective housing, an overall benefit for employees.
333
Supporting Figures
for
Project Narrative
334
4,3370.1
Miles
This product is for informational purposes and may not have been prepared for, or be suitable for legal,
engineering, or surveying purposes. Users of this information should review or consult the primary data and
information sources to ascertain the usability of the information. Feet
5050
Legend
253
Location
505
05/24/2021
Created By:
Created For:
Date:
Title
Street Names
Community Plan Future Land Use
Urban Neighborhood
Traditional Core
Residential Mixed Use
Regional Commercial and Services
Community Commercial Mixed Use
Maker Space Mixed Use
Industrial
Public Institutions
Parks and Open Lands
No City Services
City Limits
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Water Facility Plan Update Chapter 5 – Design Parameters and Evaluation Criteria July 2017
P05097-2013-001 Page 80
5.5.3 City of Bozeman Fire Flow Availability The evaluation completed for the Water Facility Plan Update determined available fire flows (to assess the distribution system under current and future water demand conditions) by using zoning districts that represent different types of development. Therefore, the fire flow requirements set forth in this Water Facility Plan Update are intended only for general planning purposes, and may not be reflective of actual fire flow requirements required by the size and construction type of a specific development, and will not identify specific non-conforming developments. These guidelines are intended to comply with requirements in the City’s Design Standards and Specifications calling for fire flow demands to be calculated as determined by ISO criteria. Available fire flow is the flow rate of water supply available at the hydrants for firefighting measured at a residual pressure of 20 psi. The residual pressure of 20 psi represents the minimum pressure required to provide normal water pressure to a second story faucet while a nearby fire event is in progress. Table 5.7 presents the recommended fire flow guidelines along with the required fire flow volumes used in the analysis. Figure 5-2 shows fire flow guidelines for existing and future land use. Zoning District Category Flow (gpm) Duration (hrs) No. of Fires Total Demand (gal) Residential Use R-4 Residential High Density 3,000 3 1 540,000 R-3 Residential Medium Density 3,000 3 1 540,000 R-2 Residential, Single-family Medium Density 1,500 2 1 180,000
R-1 Residential, Single-family
Low Density 1,500 2 1 120,000
PU Public Lands and Institutions 3,000 3 1 540,000
Commercial Use
B-1 Neighborhood Business 3,000 3 1 540,000
B-2 Community Business 3,000 3 1 540,000
B-3 Central Business 4,000 4 1 960,000
Industrial Use
M-1 Light Manufacturing 4,000 4 1 960,000
M-2 Manufacturing and Industrial 5,000 4 1 1,200,000
Table 5.7: Fire Flow Availability Guidelines
338
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Figure 4-8 – Existing System Results – Maximum d/D
4-21
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4,3370.1
Miles
This product is for informational purposes and may not have been prepared for, or be suitable for legal,
engineering, or surveying purposes. Users of this information should review or consult the primary data and
information sources to ascertain the usability of the information. Feet
5050
Legend
253
Location
505
05/24/2021
Created By:
Created For:
Date:
Title
Street Names
Community Plan Future Land Use
Urban Neighborhood
Traditional Core
Residential Mixed Use
Regional Commercial and Services
Community Commercial Mixed Use
Maker Space Mixed Use
Industrial
Public Institutions
Parks and Open Lands
No City Services
City Limits
341
PLUM AVENUE
ALLE
Y LOTS 18, 19 & 20EXISTING LAND USEDESIGNATION:URBAN NEIGHBORHOODPOINT OFBEGINNINGPROPOSED LAND USEDESIGNATION:COMMUNITY COMMERCIAL MIXEDUSELEGENDSHEET1 OF 1GROWTH POLICY AMENDMENTBEING LOTS 18, 19, AND 20, BLOCK 50 OF THE NORTHERN PACIFIC ADDITION PLAT C-23,LOCATED IN THE NORTHEAST ONE-QUARTER OF SECTION 7,TOWNSHIP 2 SOUTH, RANGE 6 EAST, PRINCIPAL MERIDIAN MONTANA,CITY OF BOZEMAN, GALLATIN COUNTY, MONTANACivil EngineeringGeotechnical EngineeringLand Surveying32 DISCOVERY DRIVEBOZEMAN, MT 59718PHONE (406) 582-0221FAX (406) 582-5770www.alliedeng
ineer
ing.comBASIS OF BEARING, COORDINATESLEGAL DESCRIPTION342
Memorandum
REPORT TO:City Commission
FROM:Lynn Hyde, Planner
Chris Saunders, Community Development Manager
Marty Matsen, Community Development Director
SUBJECT:Mountains Walking Zone Map Amendment, Application 21319
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Community Development - Legislative
RECOMMENDATION:Having reviewed and considered the staff report, application materials,
public comment, and all information presented, I hereby adopt the findings
presented in the staff report for application 21319 and move to recommend
approval of the Mountains Walking Zone Map Amendment, with
contingencies required to complete the application processing.
STRATEGIC PLAN:4.2 High Quality Urban Approach: Continue to support high-quality planning,
ranging from building design to neighborhood layouts, while pursuing urban
approaches to issues such as multimodal transportation, infill, density,
connected trails and parks, and walkable neighborhoods.
BACKGROUND:An application to rezone two existing parcels from R-2 (Residential moderate
density district) and M-1 (Light manufacturing district) to B-2M (Community
business district) on a total of 1.12 acres. For future discussion, the parcels
are described as Parcel 1 and Parcel 2. Description of the two parcels are as
follows:
Parcel 1: The northern parcel (addressed 422 N Plum) has a future land use
designation of Community Commercial Mixed Use. It is currently designated
as M-1, light manufacturing district and has an existing brewery (Mountains
Walking) located on site. The existing commercial building is approximately
6,732 square feet. This parcel is 0.873 acres.
Parcel 2: The southern parcel (addressed 414 N Plum) has a future land use
designation of Urban Neighborhood. The applicant has also submitted a
Growth Policy Amendment (GPA) requesting to re-designate the southern
parcel as Community Commercial Mixed Use. It is currently designated as
Urban Neighborhood on the Bozeman Community Plan 2020 (Community
Plan) future land use map, and is zoned as R-2, residential moderate density
district, and has an existing 1,196 square foot single household unit on the
property. This parcel is .244 acres.
343
Public Comment
There have been numerous public comments received regarding this project
both in favor and against. Written comments are available at the below link.
Many commenters have merged comments on the growth policy
amendment, Mountains Walking 21318 with the zone map amendment,
Mountains Walking 21319, thus the public comments have been combined
into one folder to ensure all comments are entered into the record.
https://weblink.bozeman.net/WebLink/Browse.aspx?
id=256275&dbid=0&repo=BOZEMAN
Zoning Commission
The Zoning Commission held a public hearing on this ZMA on October 25,
2021. The motion to recommend approval of the amendment to the zoning
district for the two parcels failed, 1-4. The public hearing can be viewed
here, https://bozeman.granicus.com/player/clip/170?
view_id=1&redirect=true .
UNRESOLVED ISSUES:None identified at this time.
ALTERNATIVES:1. Deny the application based on the Commission’s findings of non-
compliance with the applicable criteria contained within the staff report; or
2. Open and continue the public hearing on the application, with specific
direction to staff or the applicant to supply additional information or to
address specific items.
FISCAL EFFECTS:No fiscal effects have been identified. No presently budgeted funds will be
changed by this Zone Map Amendment.
Attachments:
21319 Mountains Walking ZMA SR_CityCommission.pdf
ZMA Development Review Application (Form A1)
2021_07_29.pdf
ZMANarrativeAndFigures_08032021.pdf
ZMAExhibitofProperty_08032021.pdf
ZMAZoningDesignationMap_08032021.pdf
Report compiled on: November 12, 2021
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Page 1 of 34
21319 Staff Report for the Mountains Walking Zone Map Amendment
Public Hearing:
The Zoning Commission public hearing was held on October 25, 2021. See further
discussion below.
The City Commission public hearing will be held on November 23, 2021.
Project Description: Zone Map Amendment application to rezone two existing parcels from R-2 (Residential moderate density district) and M-1 (Light manufacturing district) to B-2M (Community business district) on a total of 1.12 acres.
Project Location: Property is located at 414 and 422 N Plum Ave, more thoroughly described as Lots 18, 19, 20, & 21A of Northern Pacific Addition, Section 07, Township 02 South, Range 06 East, City of Bozeman, Gallatin County, Montana.
Recommendation: Meets standards for approval with contingencies.
Zoning Commission Motion: Having reviewed and considered the staff report, application
materials, public comment, and all information presented, I hereby adopt the findings
presented in the staff report for application 21319 and move to recommend approval
of the Mountains Walking Zone Map Amendment, with contingencies required to
complete the application processing. The motion to recommend approval of the
amendment failed 1:4.
City Commission Recommended Motion: Having reviewed and considered the staff
report, application materials, public comment, and all information presented, I
hereby adopt the findings presented in the staff report for application 21319 and
move to approve the Mountains Walking Zone Map Amendment, with contingencies
required to complete the application processing.
Report Date: November 12, 2021
Staff Contact: Lynn Hyde, Development Review Planner
Agenda Item Type: Action - Legislative
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21319 Mountains Walking Zone Map Amendment Page 2 of 34
EXECUTIVE SUMMARY
Unresolved Issues
None identified at this time.
Project Summary
An application to rezone two existing parcels from R-2 (Residential moderate density district) and M-1 (Light manufacturing district) to B-2M (Community business district) on a total of 1.12 acres. For future discussion, the parcels are described as Parcel 1 and
Parcel 2. Description of the two parcels are as follows:
Parcel 1: The northern parcel (addressed 422 N Plum) has a future land use designation
of Community Commercial Mixed Use. It is currently designated as M-1, light
manufacturing district and has an existing brewery (Mountains Walking) located on site.
The existing commercial building is approximately 6,732 square feet. This parcel is 0.873
acres.
Parcel 2: The southern parcel (addressed 414 N Plum) has a future land use designation
of Urban Neighborhood. The applicant has also submitted a Growth Policy Amendment
(GPA) requesting to re-designate the southern parcel as Community Commercial Mixed
Use. It is currently designated as Urban Neighborhood on the Bozeman Community Plan
2020 (Community Plan) future land use map, and is zoned as R-2, residential moderate
density district, and has an existing 1,196 square foot single household unit on the
property. This parcel is .244 acres.
The City Commission will hold a public hearing on the zone map amendment on November
23, 2021. The meeting will be held electronically via WebEx. Instructions for joining the
meeting will be included on the meeting agenda. The meeting will begin at 6 p.m.
Application materials are available online at:
https://weblink.bozeman.net/WebLink/Browse.aspx?id=239935&dbid=0&repo=BOZEMAN
The following publicly adopted planning documents support urban development for the
subject area if development is proposed on the site:
• Bozeman Community Plan 2020
• Transportation Master Plan 2017 – City transportation plan
• Water Facility Plan 2017 – City’s plan for water system operations and expansion
• Wastewater Facility Plan 2015 – City’s plan for wastewater system operations and
expansion.
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21319 Mountains Walking Zone Map Amendment Page 3 of 34
Public Comment
There have been numerous public comments received regarding this project both in favor and
against. Written comments are available at the below link. Many commenters have merged
comments on this zone map amendment with the growth policy amendment application
Mountains Walking 21318 which precedes the zone map amendment, thus the public
comments have been combined into one folder to ensure all comments are entered into the
record.
https://weblink.bozeman.net/WebLink/Browse.aspx?id=256275&dbid=0&repo=BOZEMAN
Zoning Commission
The Zoning Commission held a public hearing on this ZMA on October 25, 2021. The
motion to recommend approval of the amendment to the zoning district for the two parcels
failed, 1-4. The public hearing can be viewed here,
https://bozeman.granicus.com/player/clip/170?view_id=1&redirect=true .
(33:50 presentation begins, 43:57 Zoning Commission questions and discussion, 52:00 public
comment, 1:35:50 vote).
Staff summary of the Zoning Commission Findings are:
1. Positive:
Supported rezone of Parcel 1 with the existing underlying land use designation of
Community Commercial Mixed Use from M-1 to B-2M as the change supports the
existing growth policy.
2. Negative:
Concern about rezone on Parcel 2 based on residential adjacency and potential future
development under B-2M not being compatible with existing residential and R-2 zone,
particularly without an adequate buffer existing between the parcels. Extension of a
commercial zone into a residential neighborhood could increase likelihood of negative
impacts due to the inconsistencies.
3. Neutral:
A main discussion point throughout the public hearing was commissioner’s concern there
was not already an underlying supporting land use designation for Parcel 2 prior to
discussing the zone map amendment. Although there was a concurrent GPA application
submitted as is allowed, it was difficult to analyze the rezone without knowing a
recommendation and final decision on the GPA.
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21319 Mountains Walking Zone Map Amendment Page 4 of 34
Alternatives
1. Deny the application based on the Commission’s findings of non-compliance with the
applicable criteria contained within the staff report; or
2. Open and continue the public hearing on the application, with specific direction to staff
or the applicant to supply additional information or to address specific items.
TABLE OF CONTENTS
EXECUTIVE SUMMARY ...................................................................................................... 2
Unresolved Issues ............................................................................................................... 2
Project Summary ................................................................................................................. 2
Alternatives ......................................................................................................................... 4
SECTION 1 - MAP SERIES .................................................................................................... 5
SECTION 2 - RECOMMENDED CONTINGENCIES OF ZONE MAP AMENDMENT..... 8
SECTION 3 - RECOMMENDATION AND FUTURE ACTIONS ........................................ 9
SECTION 4 - ZONE MAP AMENDMENT STAFF ANALYSIS AND FINDINGS ........... 10
PROTEST NOTICE FOR ZONING AMENDMENTS ......................................................... 21
APPENDIX A - DETAILED PROJECT DESCRIPTION AND BACKGROUND .............. 22
APPENDIX B - NOTICING AND PUBLIC COMMENT .................................................... 23
APPENDIX C - PROJECT GROWTH POLICY AND PROPOSED ZONING ................... 23
APPENDIX D - OWNER INFORMATION AND REVIEWING STAFF............................ 34
FISCAL EFFECTS ................................................................................................................. 34
ATTACHMENTS ................................................................................................................... 34
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21319 Mountains Walking Zone Map Amendment Page 5 of 34
SECTION 1 - MAP SERIES
Map 1: Vicinity Map of the project site in the City of Bozeman
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21319 Mountains Walking Zone Map Amendment Page 6 of 34
Map 2: Bozeman Community Plan 2020 Future Land Use Map
Public
Institutions
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21319 Mountains Walking Zone Map Amendment Page 7 of 34
Map 3: Existing Zoning
Not Annexed – County AS
County
AS County
RO
N-S
County
AS
Not Annexed
County AS
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21319 Mountains Walking Zone Map Amendment Page 8 of 34
Map 4: Proposed Zoning
Not Annexed – County AS
County
AS
N-S
County
RO
Area of proposed R-5
Not Annexed – County AS
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21319 Mountains Walking Zone Map Amendment Page 9 of 34
SECTION 2 - RECOMMENDED CONTINGENCIES OF ZONE MAP
AMENDMENT
Please note that these contingencies are necessary for the City to complete the process of the
proposed amendment.
Recommended Contingencies of Approval:
1. That the City Commission adopts an implementing resolution for the requested Growth
Plan Amendment (GPA) to designate Parcel 2, addressed as 414 N Plum, as Community
Commercial Mixed Use from Urban Neighborhood.
2. That all documents and exhibits necessary to establish the amended municipal zoning
designation of B-2M shall be identified as the “Mountains Walking Zone Map
Amendment”.
3. The applicant must submit a zone amendment map, titled “Mountains Walking Zone Map
Amendment,” acceptable to the Director of Public Works, as a PDF which will be utilized
in the preparation of the Ordinance to officially amend the City of Bozeman Zoning Map.
The map shall contain a metes and bounds legal description of the perimeter of the subject
property including adjacent rights-of-way, and total acreage of the property.
4. The Ordinance for the Zone Map Amendment shall not be drafted until the applicant
provides an editable metes and bounds legal description prepared by a licensed Montana
surveyor.
5. All required materials shall be provided to the Department of Community Development
within 60 days of a favorable action of the City Commission or any approval shall be null
and void.
SECTION 3 - RECOMMENDATION AND FUTURE ACTIONS
Having considered the criteria established for a zone map amendment, the Staff recommends
approval as submitted of the Mountains Walking Zone Map Amendment (ZMA) contingent
upon City Commission adoption of the Growth Policy Amendment for Parcel 2 from Urban
Neighborhood to Community Commercial Mixed Use.
The Development Review Committee (DRC) considered the amendment and did not identify
any infrastructure or regulatory constraints that would impede the approval of the application
at this time.
The Zoning Commission held a public hearing on this ZMA on October 25, 2021. The
motion to recommend approval of the amendment to the zoning district for the two parcels
failed, 1-4. The public hearing can be viewed here,
https://bozeman.granicus.com/player/clip/170?view_id=1&redirect=true .
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21319 Mountains Walking Zone Map Amendment Page 10 of 34
(33:50 presentation begins, 43:57 Zoning Commission questions and discussion, 52:00 public
comment, 1:35:50 vote). See additional discussion above in the Executive Summary.
SECTION 4 - ZONE MAP AMENDMENT STAFF ANALYSIS AND
FINDINGS
In considering applications for zone map amendment approval under this title, the advisory
boards and City Commission must consider the following criteria (letters A-K). As an
amendment is a legislative action, the Commission has broad latitude to determine a policy
direction. The burden of proof that the application should be approved lies with the applicant.
A zone map amendment must be in accordance with the growth policy (criteria A) and be
designed to secure safety from fire and other dangers (criteria B), promote public health,
public safety, and general welfare (criteria C), and facilitate the provision of transportation,
water, sewerage, schools, parks and other public requirements (criteria D). Therefore, to
approve a zone map amendment the Commission must find Criteria A-D are met.
In addition, the Commission must also consider criteria E-K, and may find the zone map
amendment to be positive, neutral, or negative with regards to these criteria. To approve the
zone map amendment, the Commission must find the positive outcomes of the amendment
outweigh negative outcomes for criteria E-K. In determining whether the criteria are met,
Staff considers the entire body of regulations for land development. Standards which prevent
or mitigated negative impacts are incorporated throughout the entire municipal code but are
principally in Chapter 38, Unified Development Code.
Section 76-2-304, MCA (Zoning) Criteria
A. Be in accordance with a growth policy.
Criterion met. As noted above, Staff’s conclusions are dependent on the approval of the
requested change in the underlying future land use map. The Community Plan, Chapter 5, p.
73, in the section titled Review Criteria for Zoning Amendments, discusses how the various
criteria in 76-2-304 MCA are applied locally. Application of the criteria varies depending on
whether an amendment is for the zoning map or for the text of Chapter 38, BMC. The first
criterion for a zoning amendment is in accordance with a growth policy.
The applicant supports this criterion stating “Under the updated growth plan, the City of
Bozeman correlates certain zoning designations with each future land use category. In this
case, according to Page 58 of the Bozeman 2020 Community Plan, a zoning designation of B-
2M is permitted under Community Commercial Mixed-Use land use. Therefore, the new
zoning designation (B-2M) is in compliance with the City of Bozeman’s growth policy. In
addition, when looking at the big picture for the future land use of the area, the City of Bozeman
is trying to move away from industrial use and shift more towards commercial and residential
mixed use. The proposed development and associated zone map amendment both fit very
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21319 Mountains Walking Zone Map Amendment Page 11 of 34
nicely with the direction the City of Bozeman wants to move in the future regarding land use
of this area.”
Future Land Use Map
The proposed amendment is a change to the zoning map. Therefore, it is necessary to analyze
compliance with the future land use map. Chapter 3 of the Community Plan addresses the
future land use map. The introduction to that chapter discusses the importance of the chapter.
Following are some excerpts:
“Future land use is the community’s fundamental building block. It is an illustration of
the City’s desired outcome to accommodate the complex and diverse needs of its
residents.”
“The land use map sets generalized expectations for what goes where in the community.
Each category has its own descriptions. Understanding the future land use map is not
possible without understanding the category descriptions.”
The area of this application is within the urban area in the City’s adopted land use plan. As
shown on the maps in Section 1, the northern parcel, Parcel 1, (and surrounding areas to the
north and northeast) are designated as Community Commercial Mixed Use and the southern
parcel, Parcel 2, (and surrounding areas to the south and southwest) are currently designated
as Urban Neighborhood. Further discussion on the two parcels is below:
Parcel 1 (The northern parcel): The future land use designation for this property was
modified with the recent adoption of the Bozeman Community Plan 2020 on November 17,
2020, (the Community Plan). Previously, Parcel 1 had an industrial designation, however it
was changed with the adoption of the current Future Land Use Map to Community
Commercial Mixed Use. This designation has several supporting zoning districts including
the proposed B-2M. The current zoning designation of M-1 is not a supporting zoning
designation for this land use designation and is a relic from the previous growth policy. Thus,
the proposed B-2M is furthering Parcel 1’s compliance with the adopted Growth Plan.
Parcel 2 (The southern parcel): The future land use designation for this parcel is currently
Urban Neighborhood. The applicant has submitted a Growth Policy Amendment (GPA)
requesting the designation change to Community Commercial Mixed Use. If the land use
change request is approved, then the requested zoning designation of B-2M would be
supporting the designation, however if the change is not approved, then B-2M would not be
supporting the future land use map. Due to the shared ownership and coordinated use of this
parcel with Parcel 1, this change of land use designation is not anticipated to change the
character of the district significantly.
Commercial Mixed-Use. The Community Commercial Mixed-Use designation description
reads:
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21319 Mountains Walking Zone Map Amendment Page 12 of 34
“The Community Commercial Mixed Use category promotes commercial areas
necessary for economic health and vibrancy. This includes professional and
personal services, retail, education, health services, offices, public administration,
and tourism establishments. Density is expected to be higher than it is currently in
most commercial areas in Bozeman and should include multi-story buildings.
Residences on upper floors, in appropriate circumstances, are encouraged. The
urban character expected in this designation includes urban streetscapes, plazas,
outdoor seating, public art, and hardscaped open space and park amenities. High
density residential areas are expected in close proximity.
Developments in this land use area should be located on one or two quadrants of
intersections of the arterial and/or collector streets and integrated with transit and
non-automotive routes. Due to past development patterns, there are also areas
along major streets where this category is organized as a corridor rather than a
center. Although a broad range of uses may be appropriate in both types of
locations, the size and scale is to be smaller within the local service areas. Building
and site designs made to support easy reuse of the building and site over time is
important. Mixed use areas should be developed in an integrated, pedestrian
friendly manner and should not be overly dominated by any single use. Higher
intensity uses are encouraged in the core of the area or adjacent to significant
streets and intersections. Building height or other methods of transition may be
required for compatibility with adjacent development.
Smaller neighborhood scale areas are intended to provide local service to an area
of approximately one half-mile to one mile radius as well as passersby. These
smaller centers support and help give identity to neighborhoods by providing a
visible and distinct focal point as well as employment and services. Densities of
nearby homes needed to support this scale are an average of 14 to 22 dwellings
per net acre.”
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21319 Mountains Walking Zone Map Amendment Page 13 of 34
Goals and Policies
A zoning amendment is also evaluated against the goals and policies of the Bozeman
Community Plan 2020 (the “Community Plan”). Most of the goals and policies are not
applicable to this application. Relevant goals and objectives have been identified by staff.
Conflict with the text of the growth policy hasn’t been identified.
The Short Term Action list on page 63 of the Community Plan describes 14 items to
implement the growth policy. The first two relate to direct changes to the zoning map in support
of listed goals and objectives. These include increasing the intensity of zoning districts in
already developed areas. Beginning on page 71 of the Community Plan in the section titled
Zoning Amendment Review, the document discusses how the City implements zoning for new
areas, amendments to areas, and revisions to existing text. This section includes a discussion
of when the City may initiate a zoning change to a more intensive district to increase
development opportunities. This section demonstrates that the City, as a matter of policy, is
supportive of more intensive zoning districts and development, even within already developed
areas. This policy approach does not specify any individual district but does lean towards the
more intensive portion of the zoning district spectrum.
This mix of development at densities appropriate for a growing urban area is therefore
grounded on tenets of the Community Plan. Moreover, the B-2M zoning proposed through this
application fosters flexibility to address both current market trends and long term land use
goals for the subject property. The Community Plan includes several goals and objectives that
are broadly served through this application, including:
Goal N-2: Pursue simultaneous emergence of commercial nodes and residential
development through diverse mechanisms in appropriate locations.
N-2.3 Investigate and encourage development of commerce concurrent with, or soon
after, residential development. Actions, staff, and budgetary resources relating to
neighborhood commercial development should be given a high priority.
DCD-1.7 Coordinate infrastructure construction, maintenance, and upgrades to
support infill development, reduce costs, and minimize disruption to the public.
M-1.1 Prioritize mixed-use land use patterns. Encourage and enable the development
of housing, jobs, and services in close proximity to one another.
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21319 Mountains Walking Zone Map Amendment Page 14 of 34
The historical character of the neighborhood has been a mix of residential, industrial, and
commercial that has been built up for over 100 years. The B-2M proposed is consistent with
the historical land use pattern with the intent of the B-2M to provide a range of commercial
uses and encourages the integration of multi-household residential. Pedestrian oriented
design are an important element of the district.
M-1.4 Develop safe, connected, and complementary transportation networks for
pedestrians, bicyclists, and users of other personal mobility devices (e-bikes, electric
scooters, powered wheelchairs, etc.).”
Considering this analysis as a whole, staff finds this criterion is met and the application is in
accordance with the growth policy.
B. Secure safety from fire and other dangers.
Criterion Met. The subject property is currently served by City of Bozeman Fire and Police
Departments. The property currently has a brewery on the northern parcel and single family
home on the southern parcel. Future development of the property will be required to conform
to all City of Bozeman public safety, building code and land use requirements, which will
ensure this criterion is met. The change to B-2M is not anticipated to adversely impact safety
from fire and other dangers.
C. Promote public health, public safety, and general welfare.
Criterion Met. Potential future development of the site will require compliance with the
City’s Unified Development Code which ensures the promotion of public health, safety, and
general welfare. The proposed amendment will not put undue burden on municipal services,
emergency response capability, or similar existing requirements.
Public comment has mentioned potential negative effects of the existing user and concern of
potential expansion issues. The concerns include, but are not limited to: noise pollution;
existing and added traffic; parking spillover; outdoor storage of materials; deliveries; etc. The
Bozeman Municipal Code (BMC), adopted by the City Commission, has standards that aim
to reduce negative offsite impacts of any developments or potentially conflicting users. Any
future development will be held to the same standards as all new development with the city
to work to ameliorate any potential user conflicts.
D. Facilitate the provision of transportation, water, sewerage, schools, parks
and other public requirements.
Criterion met. The Community Plan, page 74, says the following regarding evaluation of
Section 4, Criteria B, C, & D for zoning amendments:
“For a map amendment, all three of the above elements are addressed primarily by the
City’s long range facility Plans, the City’s capital improvements program, and
development standards adopted by the City. The standards set minimum sizing and flow
requirements, require dedication of parks, provision of right of way for people and vehicles,
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21319 Mountains Walking Zone Map Amendment Page 15 of 34
keep development out of floodplains, and other items to address public safety, etc. It is
often difficult to assess these issues in detail on a specific site.
The City conducts extensive planning for municipal transportation, water, sewer, parks, and
other facilities and services provided by the City and these parcels are within those service
areas. The adopted plans allow the City to consider existing conditions and identify
enhancements needed to provide service to new development. See page 19 of the Community
Plan for a listing. The City implements these plans through its capital improvements program
(CIP). The CIP identifies individual projects, project construction scheduling, and financing of
construction for infrastructure. Private development must demonstrate compliance with
standards prior to construction. Dedication of school facilities is not required by municipal
zoning standards.
As stated in 38.300.020.C, the designation of a zoning district does not guarantee approval of
new development until the City verifies the availability of needed infrastructure.
38.300.020.C, “Placement of any given zoning district on an area depicted on the zoning
map indicates a judgment on the part of the city that the range of uses allowed within that
district are generally acceptable in that location. It is not a guarantee of approval for any
given use prior to the completion of the appropriate review procedure and compliance with
all of the applicable requirements and development standards of this chapter and other
applicable policies, laws and ordinances. It is also not a guarantee of immediate
infrastructure availability or a commitment on the part of the city to bear the cost of
extending services.”
Future site plan and/or subdivision review will consider specific infrastructure needs and verify
adequacy of supply. If infrastructure is deficient, additional capacity will be required. For
example see the standards in Article 38.4, Community Design.
E. Reasonable provision of adequate light and air.
Criterion Met. Ensuring public health and safety is integral for the City’s adopted
regulations. As with all zoning districts, the B-2M district includes setbacks from property
lines adequate to meet this standard. The form and intensity standards, Division 38.320,
require minimum separation from property lines, limits building heights, limits lot coverage
with buildings, and maximum volume of buildings on a site. Section 38.520.030 requires
building placement to ensure access to light and air. Division 38.420 and Section 38.520.060
require dedication of parks and on-site open spaces to meet needs of residents.
To the south, where the proposed B-2M would be adjacent to R-2, zone edge transitions
found in Section 38.320.060 are applicable which require developments in B-2M that are
adjacent to RS, R-1, or R-2 districts “from a height of 38 feet at a ten foot setback from the
applicable residential districts, buildings must step back at a 45 degree angle away from the
applicable property line.” The standards provide a reasonable provision of adequate light and
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21319 Mountains Walking Zone Map Amendment Page 16 of 34
air. The property is bordered by streets to the west and an alley to the east, thus providing
additional separation and allowing adequate light and air.
In addition to the zoning standards, adopted building codes contain more detailed
requirements for air circulation, window placement, and building separation that further
ensure the intent of this criterion is satisfied.
F. The effect on motorized and non-motorized transportation systems.
Neutral. The requested changes in zoning to B-2M will not itself impact the motorized and
non-motorized transportation system. Future development of the property will be required to
comply with transportation-related standards and reviewed for impacts on the surrounding
streets, intersections, and sidewalks. Adopted standards include provisions for pedestrians,
bicycles, and motor vehicles. The site is part of the Northern Pacific Addition to Bozeman
and has been built up for over 100 years. The street network was established with the initial
platting in 1883. Sidewalks are missing from many streets in the area. Any new development,
such as that on Parcel 1, is required to install sidewalks, which improves pedestrian access in
the area.
The proposed change in zoning would allow more intensive development than the present
zoning. However, the review processes applicable to new development also require review of
capacity for transportation. If needed to comply with adopted standards, additional street
improvements are required. The overall site is adjacent to Avocado Street which is a
designated collector street. The site also fronts onto Plum Ave, a local street. Redevelopment
in the area is upgrading the existing street network with sidewalks and stormwater controls. The site has a Walk Score of 60, a Transit score of 21, and Bike Score of 67. Average walk
score for the city as a whole is 48 out of 100. These values are provided by Walk Score, a
private organization which presents information on real estate and transportation through
walkscore.com. The algorithm which produces these numbers is proprietary. A score is not
an indication of safety or continuity of services or routes. Scores are influenced by proximity
of housing, transit, and services and expected ability, as determined by the algorithm, to meet
basic needs without using a car. Sites located on the edge of the community have lower
scores than those in the center of the community as the area is still under development and
therefore diversity of uses is less than in fully established areas. There are no adopted city
development code standards relating to the walk score.
G. Promotion of compatible urban growth.
Criterion met. The Bozeman Community Plan establishes a preferred and compatible
development pattern. “The land use map sets generalized expectations for what goes where
in the community… The land use categories and descriptions provide a guide for appropriate
development and redevelopment locations for civic, residential, commercial, industrial, and
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other uses. The future land use designations are important because they aim to further the
vision and goals of the City through promoting sustainability, citizen and visitor safety, and a
high quality of life that will shape Bozeman’s future.” (Community Plan p. 51).
The City’s future land use map designates Parcel 1 as Community Commercial Mixed-Use
and a growth policy amendment seeks to place the same designation on Parcel 2. These
designations correlate with several zoning districts including the B-2M district proposed by
the applicants. The districts were developed by the City to promote appropriate urban growth
compatible with the areas of the City as identified on the future land use map. Based on the
land use map designations and correlated zoning districts in the plan and proposed by the
applicants, the zone map amendment would promote compatible urban growth. Also see the
discussion in Criterion E above and Criterion H below.
The applicant also adds that “The proposed development and associated new zoning both
align very nicely with the City’s plan for the future of this area by combining Mountains
Walking business operations with employee housing.”
H. Character of the district.
Criterion met. Section 76-2-302, MCA says “…legislative body may divide the municipality
into districts of the number, shape, and area as are considered best suited to carry out the
purposes [promoting health, safety, morals, or the general welfare of the community] of this
part.” Emphasis added.
This proposal seeks to amend the zoning map and not the text. Therefore, no element of this
amendment modifies the standards of any zoning district. The character of the districts as
created by those standards remains intact. The proposed B-2M contemplates a mix of
commercial and residential units which is consistent with the character of the district.
As noted above, the City Commission has latitude in considering the geographical extents of
a zoning district. It is not expected that zoning freeze the character of an area in perpetuity.
Rather, it provides a structured method to consider changes to the character.
The City has defined compatible development as:
“The use of land and the construction and use of structures which is in harmony with
adjoining development, existing neighborhoods, and the goals and objectives of the city's
adopted growth policy. Elements of compatible development include, but are not limited
to, variety of architectural design; rhythm of architectural elements; scale; intensity;
materials; building siting; lot and building size; hours of operation; and integration with
existing community systems including water and sewer services, natural elements in the
area, motorized and non-motorized transportation, and open spaces and parks. Compatible
development does not require uniformity or monotony of architectural or site design,
density or use.”
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The City has adopted many standards to identify and avoid or mitigate demonstrable negative
impacts of development. These will support the ability of future development to be
compatible with adjacent development and uphold the mixed residential and non-residential
character of the area. See also Criterion I.
When evaluating a map amendment there is not a fixed distance to review to consider
character. Considering the existing uses in a two block radius surrounding the application
site, the character of the district has historically been and continues to be a mix of diverse
uses including more industrial, warehouse users, small retail and commercial users, and
residential. Parcel 1, where the brewery is today, has long had a non-residential user on it as
have the users to the east. The requested zone map amendment moves the existing
residential/non-residential border about 75 feet. The block remains a mix of residential and
commercial uses.
The parcels are bordered by streets to the west and north and an alley to the east which
creates a natural buffer between zoning districts. Page 77 of the growth plan states, “at a
minimum, zoning boundaries should follow property boundaries. The greater the physical
separation, the less likely there may be a conflict. For example, a local street, typically 60
feet wide, when combined with the standards for site development, is generally considered an
adequate separation – even for substantially different districts.” This street buffer is provided
on two of the four sides of the properties, with an alley on the east. Thus, it is the property
line to the south that would rely on zone edge transitions to assist in stepping the intensity of
uses and bulk and dimension of the buildings from the lesser intense residential zone to the
south to the proposed B-2M to the north.
With the approval of the proposed use, the applicant has indicated the desire to expand their
business stating “The new building expands brewery operations on the first floor and
provides several living units for employees on the upper floor.” Thus it is anticipated that
with this zone map amendment, the district will continue being enhanced in a manner that
increases the character of the district, and furthermore city of Bozeman.
I. Peculiar suitability for particular uses.
Criterion Met. The proposed zoning changes would allow more flexibility in the types of use
allowed on both parcels, including residential apartments being allowed on Parcel 1, and
commercial allowed on Parcel 2. The recently adopted Bozeman Community Plan 2020
which changed the underlying growth policy designation for Parcel 1 from Industrial to
Community Commercial Mixed Use indicates the City’s desire for a continued mixed use
neighborhood in this area of the City. While Parcel 2 remained Urban Neighborhood, the
immediate adjacency to Parcel 1 makes the change relatively minor affecting only 0.2% of
the R-2 district which currently includes Parcel 2.
The existing uses to the north of the property are industrial with higher intensity uses on them
and the railroad location adjacent to the neighboring properties to the north. The uses to the
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south and west are less dense residential on smaller lots with a more historic grid pattern of
development. Thus, the subject property lies between residential (less intense land use
development), and the more intense industrial use to the north. As a result, the proposed
zoning designation would result in a land use suitable for the adjacent neighborhoods.
J. Conserving the value of buildings.
Criterion Met. Parcel 1 has an existing commercial building and parking area for the
brewery. The B-2M zoning will allow the applicant to expand the brewery while adding a
residential component. Parcel 2 has a single household unit on it. The new zone will allow a
more intense use on that property and may see the redevelopment of that structure with a
more intense use.
Furthermore, the applicant supports this criterion stating, “The new zoning was adopted with
a view of conserving the values of building. The proposed multi-use development combines
business and housing all into the same location which makes the building inherently more
versatile and valuable. Additionally, the new development would aim to maintain and
enhance the current property through redevelopment, rather than starting brand new
construction on the outskirts of town. Finally, the work-live building also helps blend the
surrounding urban neighborhoods into the commercial sector more smoothly.”
Future development must comply with the Bozeman Unified Development Code which will
ensure an appropriate scale and intensity of uses. As a result, the proposed zone map
amendment is not anticipated to negatively impact nearby building values as the development
pattern will be appropriate to the surrounding character of the district. Some public
comments have expressed concerns that the potential increased intensity of uses associated
with the proposed zoning will have a negative effect on surrounding residential property
owners’ home values. Due to the unpredictability of the real estate market and the absence of
a development plan for Parcel 2 at this juncture, it is impossible to foresee the effect of any
potential future development on this parcel as it relates to adjacent property values.
K. Encourage the most appropriate use of land throughout the jurisdictional
area.
Criterion Met. As stated above, the Community Plan illustrates the most appropriate use of
the land. In this case, urban mixed-use development has been identified by the community as
the most appropriate types of development for the property. The Unified Development Code
contains standards, protections and review processes to ensure the land is developed in ways
that protect and promote public health, safety, and general welfare. As noted above, there is a
growth policy amendment being reviewed at this time. If that application is approved, then
the future land use map will indicate that it is inappropriate to continue Parcel 2 as R-2 zoned
property.
The applicant supports this criterion stating, “the new zoning encourages the most
appropriate use of land throughout the jurisdictional area. The City of Bozeman wants to
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push this area away from industrial use towards commercial and residential mixed-use. The
current brewery and the surrounding area to the north/east fall into the Community
Commercial Mixed-Use future land use designation. A zoning designation of B-2M is
permitted under Community Commercial Mixed-Use and encourages mixed-use business
buildings. The proposed development combines business operations and employee housing
all into one which aligns very nicely with the City of Bozeman’s goals for the future land use
of the area. The multi-use nature of the new buildings get the greatest number of uses out of
the same plot of land.”
Spot Zoning Criteria
Rezoning may, in certain factual circumstances, constitute impermissible “spot zoning.” The
issue of whether a rezoning constitutes spot zoning was discussed by the Montana Supreme
Court in Plains Grains LP v. Board of County Comm’rs of Cascade County and Little v. Bd. Of
County Comm’rs, in which the Court determined that the presence of the following three
conditions generally will indicate that a given situation constitutes spot zoning, regardless of
variations in factual scenarios.
1. Is the proposed use significantly different from the prevailing land uses in the area?
No. This criterion includes the modifier ‘significantly.’ It is not prohibited to have uses
that are different. To be a Yes, the reviewer must demonstrate a ‘significant difference.’
The existing uses to the north of the property are industrial with higher intensity uses on
them. The pattern and type of development have derived from the proximity to the
railroad to the north. The railroad has guided the land use to be more industrial in nature.
The subject property lies between residential (less intense land use development), and the
more intense industrial use to the north. The dividing line between zoning districts is
presently the boundary between Parcel 1 and Parcel 2. If this application were approved
the line would move only one parcel to the south. The overall mixed use character of the
area would remain. In addition, the property currently has a brewery on site. As a result,
the proposed zoning designation would not result in primary uses of the site which are
significantly different from prevailing and planned land uses in the area.
The adopted growth policy recently changed the future land use designation of Parcel 1
and the overall 84 acres now shown as Community Commercial Mixed Use. The change
in the growth policy indicates that some change in uses in the area is also desired. As
noted in review of criteria above, the existing zoning no longer is in accordance with the
growth policy. The current application is the first in the area to seek to correct the
inconsistency, but is not expected to be the last as redevelopment in the area seen over
the recent past continues.
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2. Is the area requested for the rezone rather small in terms of the number of separate
landowners benefited from the proposed change?
Yes. The proposed zoning change benefits one property owner who is the applicant.
However, the B-2M zoning designation is an implementing district to the existing land use
designation, Community Commercial Mixed Use, of the northern parcel (Parcel 1) and to
the proposed land use designation of Parcel 2 (note that currently the land use designation
to Parcel 2 is Urban Neighborhood, however as stated the applicant has submitted a
proposal to change the future land use to Community Commercial Mixed Use).
3. Would the change be in the nature of “special legislation” designed to benefit only one or
a few landowners at the expense of the surrounding landowners or the general public?
No. No substantial negative impacts to the surrounding landowners or the general public
have been identified due to this amendment. While the number of landowners who will
directly benefit from the proposed zone map amendment is small (one), the proposed
amendment is not at the expense of surrounding landowners or the general public. As
discussed above in the various review criteria, no substantial negative impacts have been
identified due to this amendment. The proposed B-2M zoning designation will allow for a
variety of uses conducive to the existing (and proposed) Community Commercial Mixed
Use designation. Future use and development of the site must conform to the adopted
standards of Chapter 38 BMC which have been found to be sufficient to mitigate impacts
of development. Therefore, there should be minimal if any benefit at the expense of
others.
The area to the north has changed designation from Industrial to Community Commercial
Mixed Use. The M-1 zoning district is not an implementing district of the Community
Commercial Mixed Used future land use designation. Although this is the first zone map
amendment proposing a change to conform to the new Community Commercial Mixed
Use designation it will not be the last. On page 63, Community Plan, the short term action
list to implement the growth policy includes “11. Revise the zoning map to harmonize with
the future land use map as noted in objectives N-1.3, N-2.1, N-2.2, EE-1.6, and RC-4.4.”
Public comments on this application have been both for and against the application.
Commenters have raised reasons why the application is beneficial to the community as a
whole and why they have concerns about individual impacts.
PROTEST NOTICE FOR ZONING AMENDMENTS
IN THE CASE OF WRITTEN PROTEST AGAINST SUCH CHANGES SIGNED BY THE
OWNERS OF 25% OR MORE OF THE AREA OF THE LOTS WITHIN THE AMENDMENT
AREA OR THOSE LOTS OR UNITS WITHIN 150 FEET FROM A LOT INCLUDED IN A
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PROPOSED CHANGE, THE AMENDMENT SHALL NOT BECOME EFFECTIVE EXCEPT
BY THE FAVORABLE VOTE OF TWO-THIRDS OF THE PRESENT AND VOTING
MEMBERS OF THE CITY COMMISSION. The City will accept written protests from property owners against the proposal
described in this report until the close of the public hearing before the City Commission.
Pursuant to 76-2-305, MCA, a protest may only be submitted by the owner(s) of real property
within the area affected by the proposal or by owner(s) of real property that lie within 150 feet
of an area affected by the proposal. The protest must be in writing and must be signed by all
owners of the real property. In addition, a sufficient protest must: (i) contain a description of
the action protested sufficient to identify the action against which the protest is lodged; and (ii)
contain a statement of the protestor's qualifications (including listing all owners of the property
and the physical address), to protest the action against which the protest is lodged, including
ownership of property affected by the action. Signers are encouraged to print their names after
their signatures. A person may in writing withdraw a previously filed protest at any time prior
to final action by the City Commission. Protests must be delivered to the Bozeman City
Clerk, 121 North Rouse Ave., PO Box 1230, Bozeman, MT 59771-1230.
A protest has been received by adjacent property owners that fall within the 150 foot radius of
the area affected by the proposal. Pursuant the MCA 76-2-305(2) “an amendment may not
become effective except upon a favorable vote of two-thirds of the present and voting members
of the city or town council or legislative body of the municipality if a protest against a change
pursuant to subsection (1) is signed by the owners of 25% or more of: (b) those lots or units,
as defined by 70-23-102, 150 feet from a lot included in a proposed change.” Staff is evaluating
the number of parcels within the radius to determine if the 25 percent threshold has been met.
Should the threshold be met, the motion will require a two-thirds favorable vote to pass the
proposed zone map amendment.
APPENDIX A - DETAILED PROJECT DESCRIPTION AND
BACKGROUND
Gustav Dose, property owner and the applicant Allied Engineering Services, Inc. seek to rezone two existing parcels from R-2 (Residential moderate density district) and M-1 (Light manufacturing district) to B-2M (Community business district) on a total of 1.12 acres. The property is broken into two parcels for discussion purposes and further described
below.
Parcel 1: The northern parcel (addressed 422 N Plum) has a future land use designation
of Community Commercial Mixed Use. It is currently designated as M-1, light
manufacturing district and has an existing brewery (Mountains Walking) located on site.
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Parcel 2: The southern parcel (addressed 414 N Plum) has a future land use designation
of Urban Neighborhood. The applicant has also submitted a Growth Plan Amendment
(GPA) requesting to designate the southern parcel as Community Commercial Mixed
Use. It is currently designated R-2, residential moderate density district and has an
existing single household unit on the property.
The applicant has stated that if the Zone Map Amendment passes (as well as the Growth Plan
Amendment), they intend to construct a new building on the south lot to expand the brewery
space and create employee housing on the second floor of the new building. Additional
parking is anticipated to be provided on the subject property for overflow brewery parking.
APPENDIX B - NOTICING AND PUBLIC COMMENT
Notice of the application and public hearings was published in the Bozeman Daily Chronicle
on October 03, 17, and November 14, 2021. Notice was sent via first class mail to adjacent
landowners and posted on the property on October 10, 2021. The City commission public
hearing is scheduled for November 23, 2021.
Written public comments have been received regarding this project. Written comments are
available at the below link. The comments given orally to the Zoning Commission are
available through the web link in the Executive Summary. Many commenters have merged
comments on the growth policy amendment, Mountains Walking 21318, with the zone map
amendment application, Mountains Walking 21319. Thus the public comments have been
combined into one folder to ensure all comments are entered into the record.
https://weblink.bozeman.net/WebLink/Browse.aspx?id=256275&dbid=0&repo=BOZEMAN
APPENDIX C - PROJECT GROWTH POLICY AND PROPOSED ZONING
Adopted Growth Policy Designation:
Parcel 1 is designated as community commercial mixed use in the Bozeman Community Plan
2020 future land use map and Parcel 2 is designated as Urban Neighborhood, however an
application was submitted proposing Community Commercial Mixed Use for Parcel 2, thus
in this staff report we are contemplating the applicability of Community Commercial Mixed
Use – see descriptions below.
“Community Commercial Mixed Use.” The growth policy states that, “activities within this
land use category are the basic employment and services necessary for a vibrant community.
Establishments located within these categories draw from the community as a whole for their
employee and customer base and are sized accordingly. A broad range of functions including
retail, education, professional and personal services, offices, residences, and general service
activities typify this designation. In the “center-based” land use pattern, Community
Commercial Mixed Use areas are integrated with significant transportation corridors, including
transit and non-automotive routes, to facilitate efficient travel opportunities. The density of
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development is expected to be higher than currently seen in most commercial areas in Bozeman
and should include multi-story buildings…High density residential areas are expected in close
proximity. Including residential units on sites within this category, typically on upper floors,
will facilitate the provision of services and opportunities to persons without requiring the use
of an automobile… Mixed use areas should be developed in an integrated, pedestrian friendly
manner and should not be overly dominated by any single land use. Higher intensity
employment and residential uses are encouraged in the core of the area or adjacent to
significant streets and intersections. As needed, building height transitions should be provided
to be compatible with adjacent development.”
The Zoning Correlation Table on Page 58 of the Bozeman Community Plan, 2020 correlates
zoning districts with the Growth Policy’s land use categories, demonstrating that the proposed
zoning designation of B-2M correlates with the Growth Policy’s future land use designation
of “Community Commercial Mixed Use”.
Proposed Zoning Designation and Land Uses:
The applicant has requested the B-2M zoning district.
The B-2M districts intent is to function as a vibrant mixed-use district that accommodates
substantial growth and enhances the character of the city. This district provides for a range of
commercial uses that serve both the immediate area and the broader trade area and
encourages the integration of multi-household residential as a secondary use. Design
standards emphasizing pedestrian oriented design are important elements of this district. Use
of this zone is appropriate for arterial corridors, commercial nodes and/or areas served by
transit.
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Sec. 38.310.040. - Authorized uses—Commercial, mixed-use, and industrial zoning district.
Table 38.310.040.B Permitted services and temporary lodging uses in commercial, mixed-use, and industrial zoning districts
Table clarifications:
1. Uses: P = Principal uses; C = Conditional uses; S = Special uses; A = Accessory uses; — = Uses
which are not permitted.
2. If a * appears after the use, then the use is defined in article 7.
3. Where a code section is referenced after the use, then the use is subject to the additional
standards in that code section.
4. If a number appears in the box, then the use may be allowed subject to development condition(s)
described in the footnotes immediately following the table. If there are multiple numbers, then the
use is subject to all applicable development conditions.
5. Where a number with a "sf" reference appears below a P or C in the box, it means that the use is
permitted or conditionally permitted up to the (maximum) listed square footage in gross building
area.
Uses
Zoning Districts
Commercial Mixed Use Industrial
PLI
B-1 1 B-2 B-2M B-3 UMU REMU NEHMU
2 BP M-1 M-2
Personal and general service
Animal shelters — — — — — — C — S S —
Automobile washing
establishment* — P P C C C P — P P —
Daycare—Family, group,
or center* P 3 P 3 P 3 P 3 P 3 P 3 S/A S/A 4 C/A 4 C/A 4 C
General service
establishment* P P P P P P P C P C —
Health and exercise
establishments*
P
S P P P P P P C P P —
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Heavy service
establishment* — P P C P C P — P P —
Medical and dental
offices, clinics and
centers*
P 3
S P 3 P 3 P 3 P 3 P 3 P P P P —
Mortuary — S S S S — — — — — —
Offices* P 3
S P 3 P 3 P 3 P 3 P 3 P P 5 P P —
Personal and convenience
services* P P P P P P A A A A —
Truck repair, washing,
and fueling services — — — — — — C — C P —
Temporary lodging
Bed and breakfast* — — — — — P C — — — —
Short Term Rental (Type
1)* — P P P P P P — — — —
Short Term Rental (Type
2)* — P P P P P P — — — —
Short Term Rental (Type
3)* — P P P P P — — — — —
Hotel or motel* — P P P P P
40,000sf P — P P —
Notes:
1. In the B-1 district, the footprint of individual buildings must not exceed 5,000 square feet.
2. Authorized uses in the NEHMU district include those uses allowed in the R-2 district (see table 38.310.030 for those not listed in this table).
3. Only lobbies for the applicable use are allowed on designated Storefront block frontages as set forth in section 38.510.020.
4. If primarily offering services to a single business or group of businesses within the same building or building complex.
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5. Professional and business offices only.
Table 38.310.040.C Permitted residential uses in commercial, mixed-use, and industrial zoning districts
Table clarifications:
1. Uses: P = Principal uses; C = Conditional uses; S = Special uses; A = Accessory uses; — = Uses
which are not permitted.
2. If a * appears after the use, then the use is defined in article 7.
3. Where a code section is referenced after the use, then the use is subject to the additional
standards in that code section.
4. If a number appears in the box, then the use may be allowed subject to development condition(s)
described in the footnotes immediately following the table. If there are multiple numbers, then the
use is subject to all applicable development conditions.
Uses
Zoning Districts
Commercial Mixed Use Industrial
PLI
B-1 1 B-2 B-2M B-3 UMU REMU NEHMU
2 BP M-1 M-2
General residential
Accessory dwelling unit
(38.360.040) — — — — — P P — — — —
Apartments* 3 P 4 P 4 P 5 P 5 P P A 6 — A 6 A 6 —
Apartment buildings* 3 — C P P 5 P P — — — — —
Cottage housing*
(38.360.110) — — — — — P — — — — —
Single household dwelling
(38.360.210) — — — — — P P — — — —
Three household dwelling or
four-household dwelling
(38.360.210)
— — — — — P — — — — —
Townhouses* 3 & rowhouses*
(38.360.240) — C 7 P 7 P 7 — P 8 P — — — —
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Two-household dwelling
(38.360.210) — — — — — P P — — — —
Live-work units* P P P P P P P — — — —
Ground floor residential C P 5 P 5 — — — — — — —
Group residences
Community residential
facilities with eight or fewer
residents*
P 4 P 4,
5 P 4, 5 P 4,
5 P 4, 5 P P — — — —
Community residential
facilities serving nine or more
residents*
- C C — P P — — — — —
Cooperative household* — — — — — P C — — — —
Group living (38.360.150)* P 4 P 4 P 5 P 4 — P P — — — —
Lodging houses* — C C 5 C 3 P P — — — — —
Transitional and emergency
housing and related services
(38.360.135)*
— S S S S S S S S — S
Notes:
1. In the B-1 district, the footprint of individual buildings must not exceed 5,000 square feet.
2. Authorized uses in the NEHMU district include those uses allowed in the R-2 district (some of which aren't addressed in this table).
3. May be subject to the provisions of chapter 38, article 380.
4. When located on the second or subsequent floor, or basement as defined in section 38.700.030 of this chapter. Lobbies associated with residential uses are allowed on the ground floor.
5. Non-residential uses (except for lobbies associated with residential uses) are required on the ground floor to a minimum depth of 20 feet from front building façade on properties adjacent to designated storefront streets per section 38.500.010.
6. For the purpose of this section, accessory means less than 50 percent of the gross floor area of the building, and not located on the ground floor.
7. Five or more attached units.
8. Five or fewer attached units.
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Table 38.310.040.D Permitted industrial and wholesale uses in commercial, mixed-use, and industrial zoning
districts
Table clarifications:
1. Uses: P = Principal uses; C = Conditional uses; S = Special uses; A = Accessory uses; — = Uses
which are not permitted.
2. If a * appears after the use, then the use is defined in article 7.
3. Where a code section is referenced after the use, then the use is subject to the additional
standards in that code section.
4. If a number appears in the box, then the use may be allowed subject to development condition(s)
described in the footnotes immediately following the table. If there are multiple numbers, then the
use is subject to all applicable development conditions.
Uses
Zoning Districts
Commercial Mixed Use Industrial
PLI
B-1 1 B-2 B-2M B-3 UMU REMU NEHMU 2 BP M-1 M-2
Industrial and Wholesale
Junk salvage or automobile
reduction/salvage yards — — — — — — — — — C —
Manufacturing, artisan* P P P P 3 P P P P P P —
Manufacturing (light)* — S S C 4 P 5 P 6 P P 5 P 5 P —
Manufacturing (moderate)* — C C — — — P P P P —
Manufacturing (heavy)* — — — — — — — — C P —
Outside storage — — — — — — P A P P —
Refuse and recycling
containers A A A A A A A A A A —
Warehousing* — — — — — — P — P P —
Warehousing, residential
storage (mini warehousing)
(38.360.180)*
— — — — — — P — P P —
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Notes:
1. In the B-1 district, the footprint of individual buildings must not exceed 5,000 square feet.
2. Authorized uses in the NEHMU district include those uses allowed in the R-2 district (some of which aren't addressed in this table).
3. For uses in the downtown core as described below, a high volume, pedestrian-oriented use adjoining the building's entrance on Main Street is required. The downtown core includes those properties along Main Street from Grand to Rouse Avenues and to the alleys one-half block north
and south from Main Street.
4. Except on the ground floor in the downtown core (those properties along Main Street from Grand to Rouse Avenues and to the alleys one-half block north and south from Main Street).
5. Completely enclosed within a building.
6. Limited to 5,000 square feet in gross floor area.
Additional uses for telecommunication facilities are provided for in division 38.370 of this article.
Table 38.310.040.E Permitted public, regional, recreational, cultural and accessory uses in commercial, mixed-use, and industrial zoning districts
Table clarifications:
1. Uses: P = Principal uses; C = Conditional uses; S = Special uses; A = Accessory uses; — = Uses
which are not permitted.
2. If a * appears after the use, then the use is defined in article 7.
3. Where a code section is referenced after the use, then the use is subject to the additional
standards in that code section.
4. If a number appears in the box, then the use may be allowed subject to development condition(s)
described in the footnotes immediately following the table. If there are multiple numbers, then the
use is subject to all applicable development conditions.
5. Where a number with a "sf" reference appears below a P or C in the box, it means that the use is
permitted or conditionally permitted up to the (maximum) listed square footage in gross building
area.
Uses
Zoning Districts
Commercial Mixed Use Industrial
PLI
B-1 1 B-2 B-2M B-3 UMU REMU NEHMU 2 BP M-1 M-2
Public, educational, government and regional
Business, trade, technical or
vocational school — P P P 3 P P P P P P —
Cemeteries* — — — — — — — — — — P
375
21319 Mountains Walking Zone Map Amendment Page 32 of 34
Essential services
(38.360.140)
• Type I A A A A A A A A A A A
• Type II P P P P P P P P P P P
• Type III C 4 P P C 4 C C 4 P
C P P P P
Meeting hall - P P P P P — — — — —
Production manufacturing
and generation facilities
(electric and gas)
— — — — — — — — — S —
Public and nonprofit, quasi-
public institutions, e.g.
universities, elementary
junior and senior high schools
and hospitals
— — — — — — — — — — P
Public buildings and publicly
owned land used for parks,
playgrounds and open space
P— P— P P P P P P P P P
Solid waste transfer station — — — — — — — — — C P
Solid waste landfill — — — — — — — — — — C
Truck, bus and rail terminal
facilities — — — — — — P — P P —
Recreational, cultural and entertainment
Adult business (38.360.050)* — — — — — — — — P P —
Amusement and recreational
facilities — P P — P — P — P C —
Arts and entertainment
center* P P P P P P
12,000sf — — — — —
Casinos — — — — — — — — C C —
376
21319 Mountains Walking Zone Map Amendment Page 33 of 34
Community centers
(38.360.080)* P P P P P P P P P P P
Accessory and/or other uses
Agricultural uses* — — — — — — — — — P —
Home-based businesses
(38.360.140)* A A A A A A A A A A —
Other buildings and structures
(typically accessory to
permitted uses)
A A A A A A A A A A A
Temporary buildings and
yards incidental to ongoing
construction work
— — — — — — A A A A —
Any use, except adult
businesses and casinos,
approved as part of a planned
unit development subject to
the provisions of division
38.430
C C C C C C C C 5 C 5 C 5 —
Notes:
1. In the B-1 district, the footprint of individual buildings must not exceed 5,000 square feet.
2. Authorized uses in the NEHMU district include those uses allowed in the R-2 district (some of which aren't addressed in this table).
3. Only lobbies for the applicable use are allowed on designed Storefront block frontages as set forth in section 38.510.020. Otherwise, the applicable use is permitted when located on the second or subsequent floor, or basement, as defined in section 38.700.030 of this chapter.
4. Only allowed when service may not be provided from an alternative site or a less intensive installation or set of installations.
5. Also excludes retail, large scale uses.
Additional uses for telecommunication facilities are provided for in division 38.370 of this article.
377
21319 Mountains Walking Zone Map Amendment Page 34 of 34
APPENDIX D - OWNER INFORMATION AND REVIEWING STAFF
Owner: Gustav Dose, 414 N Plum Ave, Bozeman, MT 59715
Applicant Allied Engineering Services, In. (Rory Romey or Jessi Ellingsen), 32
Discovery Drive, Bozeman, MT 59718
Representative: Allied Engineering Services, In. (Rory Romey or Jessi Ellingsen), 32
Discovery Drive, Bozeman, MT 59718
Report By: Lynn Hyde, Development Review Planner
FISCAL EFFECTS
No fiscal effects have been identified. No presently budgeted funds will be changed by this Zone
Map Amendment.
ATTACHMENTS
The full application and file of record can be viewed at the Community Development
Department at 20 E. Olive Street, Bozeman, MT 59715 and electronically via link below.
https://weblink.bozeman.net/WebLink/Browse.aspx?id=239937&dbid=0&repo=BOZEMAN
378
PROJECT INFORMATION
Project Name:
Project Type(s):
Street Address:
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DEVELOPMENT REVIEW APPLICATION
PROJECT IMAGE
Community Development
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SPECIAL DISTRICTS
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VICINITY MAP
Mountains Walking Zone Map Amendment
Zone Map Amendment
414 N Plum Ave and 422 N Plum Ave, Bozeman, MT 59715
NORTHERN PACIFIC ADD, S07, T02 S, R06E, Block 50, Lot 18-20, Plat C-23
Mountains Walking wishes to build a new building on the lot just south of the existing brewery to expand their operations and provide employee housing.
ƵƌƌĞŶƚŽŶŝŶŐ͗ M-1 (existing
Gross Lot Area: 0.244 acres
ůŽĐŬ&ƌŽŶƚĂŐĞ;ƐͿ͗ N/A
EƵŵďĞƌŽĨƵŝůĚŝŶŐƐ͗ 1 ex.
dLJƉĞĂŶĚEƵŵďĞƌŽĨǁĞůůŝŶŐƐ͗Existing single-family residence (1), Ex. Commercial Bldg (1)
Single-family home: 1196 sq ft, Commercial Bldg: 6732 sq ft (from Cadastral)
1 story
N/A
N/A
N/A
N/A
Proposed ZMA for the existing Mountains Walking Brewery lot and the lot just south of the brewery to be changed to B-2M.
and NORTHERN PACIFIC ADD, S07, T02 S, R06 E, Lot 21A, PLAT C-23-A33 (IN BLK 50 & 53)
brewery lot) and R-2 (south lot)
(south lot) and 0.873 acres (existing brewery lot)
single-family home on south lot, 1 ex. commercial building on north lot.
379
DEVELOPMENT REVIEW APPLICATION
PROPERTY OWNER
Name: Gustav Dose
Fu I I Address: 414 N Plum Ave, Bozeman, MT 59715
Email: gus@mountainswalking.com
Phone: 360-220-0563
APPLICANT
Name: Allied Engineering Services, Inc. (Rory Romey or Jessi Ellingsen)
Fu 11 Address: 32 Discovery Drive, Bozeman, MT 59718
Em a i I: rromey@alliedengineering.com, jellingsen@alliedengineering.com
Phone: (406) 582-0221
REPRESENTATIVE
Name: _N_/_A __ _
Full Address: N/A
Email: N/A
Phone: N/A
CERTIFICATIONS AND SIGNATURES
This application must be signed by both the applicant(s) and the property owner(s) (if different) for all application types before the
submittal will be accepted. The only exception to this is an informal review application that may be signed by the applicant(s) only.
As indicated by the signature(s) below, the applicant(s) and property owner(s) submit this application for review under the terms
and provisions of the Bozeman Municipal Code. It is further indicated that any work undertaken to complete a development
approved by the City of Bozeman shall be in conformance with the requirements of the Bozeman Municipal Code and any special
conditions established by the approval authority. I acknowledge that the City has an Impact Fee Program and impact fees may be
assessed for my project. Further, I agree to grant City personnel and other review agency representative's access to the subject site
during the course of the review process (Section 38.200.050, BMC}. I (We} hereby certify that the above information is true and
correct to the best of my (our) knowledge.
Certification of Completion and Compliance - I understand that conditions of approval may be applied to the application and that
I will comply with any conditions of approval or make necessary corrections to the application materials in order to comply with
municipal code provisions.
Statement of Intent to Construct According to the Final Plan - I acknowledge that construction not in compliance with the
approved final plan may result in delays of occupancy or costs to correct noncompliance.
Applicant Signature: °"?2--y � ____ _
Printed Name: Rory Romey
Owner Signature: ��
Printed Name: Gustav Dose
Representative Signature:
Printed Name: N/A
�evelopment Review Application Page 2 of 3 Revision Date: June 2020 380
APPLICATION FEE
Varies by project type
CONTACT US
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APPLICATION TYPE
381
Zone Map Amendment Project Narrative
Project Background Information
The subject properties to be rezoned are located at 414 North Plum Avenue and 422 North Plum Avenue. The site(s) includes the existing Mountains Walking Brewery and the lot directly adjacent to the south of the existing brewery. The existing brewery is currently zoned as M-1.
The lot just south of the existing brewery is currently zoned R-2 and has an existing single-family residence on the property. The future improvements anticipate construction of a new building on the south lot to expand the brewery space and create employee housing on the second floor of the new building. Additional parking is anticipated to be provided on the subject property for overflow brewery parking.
a) Is the new zoning designated in accordance with the growth policy? How?
Yes, the new zoning designation (B-2M) is in accordance with the growth policy. The
City of Bozeman recently updated their growth plan to outline future land uses. In the
growth plan, the current brewery has a land use designation of Community Commercial Mixed-Use. We are submitting a growth policy amendment concurrently with this zone map amendment for the lot just south of the current brewery to propose amending the land use from Urban Neighborhood to Community Commercial Mixed-Use as well. This
growth policy amendment would keep the future land use designation for both subject
properties consistent (Community Commercial Mixed-Use). Under the updated growth plan, the City of Bozeman correlates certain zoning designations with each future land use category. In this case, according to Page 58 of the Bozeman 2020 Community Plan, a zoning designation of B-2M is permitted under Community Commercial Mixed-Use land
use. Therefore, the new zoning designation (B-2M) is in compliance with the City of
Bozeman’s growth policy. In addition, when looking at the big picture for the future land use of the area, the City of Bozeman is trying to move away from industrial use and shift more towards commercial and residential mixed use. The proposed development and associated zone map amendment both fit very nicely with the direction the City of
Bozeman wants to move in the future regarding land use of this area. Overall, the new
zoning designation and proposed work-live development align very well with the City of Bozeman’s growth policy by promoting commercial and residential mixed use.
b) Will the new zoning secure safety from fire and other dangers? How?
Yes, the new zoning will secure safety from fire and other dangers. Municipal water and sewer systems will provide adequate water and sewer service for the proposed development. This will ensure the development has clean drinking water and proper sewage disposal, both important factors in protecting the public’s health and safety. In regards to fire protection, Test Hydrant #45 and two flow hydrants, located on the corner
of E. Peach St. and Ida Ave, are in close proximity to the brewery and are able to provide adequate fire flow if needed (Reference: Water Facility Plan Update 2017 - Appendix C -
382
Fire Flow Test Locations Within the South Pressure Zone). According to Table 5.7 in the Water Facility Plan, a zone designation of B-2 requires 3,000 gpm of flow for 3 hours to
achieve adequate fire protection. According to Figure 6-8 of the Water Facility Plan, the
available fire flow for the proposed development area is 4,000-5,000 gpm, which confirms the hydrants have adequate capacity to extinguish a fire. Additionally, access to the site is not changing. Emergency services will be able to access the site using the newly constructed principal arterial Rouse Ave, and other collector streets such as Peach
St and Broadway Ave.
c) Will the new zoning promote public health, safety and welfare? How?
Yes, the new zoning will promote public health, safety, and welfare. The proposed improvements will meet the standards for B-2M and should be zoned as such to prevent
the creation of nuisances by non-compliance with the standard. As stated in answer (b), the proposed development will be tied into the City’s municipal water, sewer, and garbage collection systems. These systems will ensure that the brewery expansion is provided with clean drinking water and proper sewage/garbage disposal which are all important factors in protecting the public’s health and safety. The proposed development
integrates residential and commercial land use activities by allowing employees to live and work in the same building. On-site employee housing decreases the need for motorized commuting vehicles, leading to reduced street congestion, traffic accidents, and air pollution. Air pollution is linked to a heightened risk for many serious health conditions so reducing carbon emissions is a large step in the right direction for
protecting the public’s health. On-site employee housing will also help provide stable and affordable housing for staff, which is becoming increasingly challenging in Bozeman due to demand and recently passed legislature. Additionally, the new zoning designation promotes redevelopment by converting the existing residential property into a multi-use lot. Multi-use properties help encourage diverse uses of land in very close proximity to
one another, which ultimately prevents overcrowding of land with unnecessary structures and in the long run promotes the preservation of open space. In this case, the land will be used for housing, business, and community engagement. In the event of an emergency, the new zoning will maintain emergency service access via Rouse Ave, Peach St, and Broadway Ave. Furthermore, the existing brewery and proposed expansion act as a
gathering area that brings the community together. The proposed development will promote the wellbeing of the community by building upon Bozeman’s love of breweries and fitting well into Bozeman’s culture. Lastly, the proposed development minimizes cost to local citizens by connecting to the City of Bozeman’s existing systems, condensing garbage services, providing jobs, promoting walking and biking, and
reducing housing and commuting costs for employees. Overall, the new zoning will promote public health, safety, and welfare by being in accord with Bozeman’s growth policy.
383
d) Will the new zoning facilitate the adequate provisions of transportation, water,
sewer, schools, parks and other public requirements? How?
Yes, the new zoning will provide adequate water, sewer, and transportation. These services will be provided by the City’s existing municipal system. Figure 6-7 in the Water Facility Plan details the existing water distribution system and shows that the area surrounding the proposed development has an acceptable level of head loss, indicating there is adequate capacity to provide water for the development. As discussed in answer
(b), adequate fire flow will be provided by Hydrant #45. Adequate sewer will also be provided by the City’s municipal system. According to the City’s design criteria, sewer pipes that have a depth of flow to pipe diameter (d/D) ratio exceeding 0.75 are considered potentially deficient. Figure 4-8 of the Wastewater Collection Facilities Plan Update (2015) shows that the sewer pipes servicing the proposed development and surrounding
area all have a depth of flow to pipe diameter (d/D) ratio less than 0.75, indicating that there is adequate wastewater capacity for proper sewage disposal. Transportation access will remain unchanged. Access is anticipated to be primarily accomplished via principal arterial Rouse Ave and collector streets Peach St and Broadway Ave, but can also be accessed by other local streets such as Plum Ave. The brewery’s proximity to residential
neighborhoods also encourages walking and biking as modes of transportation. Parking improvements on the subject property are anticipated to serve the site and provide overflow parking for the existing brewery. Lastly, the proposed development and new zoning will meet all setbacks and other requirements.
e) Will the new zoning provide reasonable provision of adequate light and air? How?
Yes, the new zoning provides reasonable provision of adequate light and air. The brewery’s proximity to residential neighborhoods promotes eco-friendly transportation methods like walking and biking, while on-site employee housing reduces employee
commutes. Both its location and mixed-use nature will help reduce congestion on roads
and the air pollution that results from motorized traffic. Adequate lighting will be provided within the building using a combination of natural and artificial lighting. Maximizing the use of natural light within the new building will help minimize energy usage, ultimately reducing the associated carbon emissions and costs. Minimizing energy
consumption and motorized traffic helps improve outdoor air quality. Avoiding paints
and finishes containing Volatile Organic Compounds (VOCs) will improve indoor air quality. In addition, the parking lot will be sufficiently lit per the COB Development Code. Providing adequate lighting helps protect the safety of customers, employees, and goods/materials.
384
f) Will the new zoning have an effect on motorized and non-motorized
transportation system? How?
Yes, the new zoning will promote the use of non-motorized transportation methods like walking and biking because of its close proximity to residential areas. Utilizing a mixed-use work-live scenario reduces employee commutes. The Gallagator Trail also provides an eco-friendly route from the outskirts of town to the general vicinity. Additionally, future improvements anticipate a parking lot serving the site and providing overflow
parking for the brewery.
g) Does the new zoning promote compatible urban growth? How?
Yes, the new zoning promotes compatible urban growth. The proposed brewery
expansion is redeveloping land that is already being used for residential purposes rather
than creating urban sprawl on the outskirts of town. The proposed development also increases the density of the residential housing on the south lot from a single-family home to multiple living units for employees. The existing zoning (R-2 for the south lot, M-1 for the existing brewery lot) is being repurposed for a mixed community business
use (B-2M). Moreover, the multi-use nature of the proposed improvements promotes
diverse uses of land within close proximity to one another. In the end, this reduces the need for people to travel long distances for work, groceries, and recreation which ultimately diminishes the carbon emissions associated with travel.
h) Does the new zoning promote the character of the district? How?
Yes, the new zoning (B-2M) promotes the character of the district by allowing for residential and commercial mixed-use buildings. The City of Bozeman is trying to move away from industrial use for this area and move towards a Community Commercial Mixed Use instead. The proposed development and associated new zoning both align
very nicely with the City’s plan for the future of this area by combining Mountains Walking business operations with employee housing. The new building expands brewery operations on the first floor and provides several living units for employees on the upper floor. The mixed-use nature of the proposed development and the B-2M zoning designation also help provide a smooth transition from the residential neighborhood
located south/west of the site to the industrial area located north/east of the site. Lastly, the district of town around Mountains Walking already features several other mixed-use buildings so creating another live-work building would fit in nicely with the character of that district of town.
385
i) Does the new zoning address the affected area’s peculiar suitability for particular
uses? How?
Yes, the new zoning addresses the affected area’s suitability for particular uses. The anticipated development will retain the residential component by including on-site employee housing on the upper level of the new building. However, the proposed development will also build upon the commercial component by expanding the current brewery operations and increasing business. The proposed development will be more
sustainable, more robust, and more diverse in its uses.
j) Was the new zoning adopted with a view of conserving the values of building?
How?
Yes, the new zoning was adopted with a view of conserving the values of building. The
proposed multi-use development combines business and housing all into the same
location which makes the building inherently more versatile and valuable. Additionally, the new development would aim to maintain and enhance the current property through redevelopment, rather than starting brand new construction on the outskirts of town. Finally, the work-live building also helps blend the surrounding urban neighborhoods
into the commercial sector more smoothly.
k) Does the new zoning encourage the most appropriate use of land throughout the
jurisdictional area?
Yes, the new zoning encourages the most appropriate use of land throughout the
jurisdictional area. The City of Bozeman wants to push this area away from industrial use towards commercial and residential mixed-use. The current brewery and the surrounding area to the north/east fall into the Community Commercial Mixed-Use future land use designation. A zoning designation of B-2M is permitted under Community
Commercial Mixed-Use and encourages mixed-use business buildings. The proposed
development combines business operations and employee housing all into one which aligns very nicely with the City of Bozeman’s goals for the future land use of the area. The multi-use nature of the new building gets the greatest number of uses out of the same plot of land.
386
Supporting Figures
for
Project Narrative
387
4,3370.1
Miles
This product is for informational purposes and may not have been prepared for, or be suitable for legal,
engineering, or surveying purposes. Users of this information should review or consult the primary data and
information sources to ascertain the usability of the information. Feet
5050
Legend
253
Location
505
05/24/2021
Created By:
Created For:
Date:
Zoning Designations
Street Names
City Limits
388
4,3370.1
Miles
This product is for informational purposes and may not have been prepared for, or be suitable for legal,
engineering, or surveying purposes. Users of this information should review or consult the primary data and
information sources to ascertain the usability of the information. Feet
5050
Legend
253
Location
505
05/24/2021
Created By:
Created For:
Date:
Title
Street Names
Community Plan Future Land Use
Urban Neighborhood
Traditional Core
Residential Mixed Use
Regional Commercial and Services
Community Commercial Mixed Use
Maker Space Mixed Use
Industrial
Public Institutions
Parks and Open Lands
No City Services
City Limits
389
58 BOZEMANMT 2020 COMMUNITY PLAN
L
CORRELATION WITH ZONING
The zoning districts which implement each future land use category are shown in relation to each future
land use category in chart below. For zoning district intent, see 38.300. For permitted uses, see 38.310.
Urban Neighborhood
R-S, R-1, R-2, R-3, R-4, R-5, R-O, REMU
RMH, B-1, PLI
Residential Mixed Use
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Parks & Open Lands
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Mixed Use
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Manufacturing & Artisan
Public Lands, Parks,
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Educational Facilities
Civic Buildings & Institutions
Maker Space
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Figure 4-8 – Existing System Results – Maximum d/D
4-21
391
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Water Distribution System
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Advanced Engineering and Environmental Services, Inc.
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Water Facility Plan Update Chapter 5 – Design Parameters and Evaluation Criteria July 2017
P05097-2013-001 Page 80
5.5.3 City of Bozeman Fire Flow Availability The evaluation completed for the Water Facility Plan Update determined available fire flows (to assess the distribution system under current and future water demand conditions) by using zoning districts that represent different types of development. Therefore, the fire flow requirements set forth in this Water Facility Plan Update are intended only for general planning purposes, and may not be reflective of actual fire flow requirements required by the size and construction type of a specific development, and will not identify specific non-conforming developments. These guidelines are intended to comply with requirements in the City’s Design Standards and Specifications calling for fire flow demands to be calculated as determined by ISO criteria. Available fire flow is the flow rate of water supply available at the hydrants for firefighting measured at a residual pressure of 20 psi. The residual pressure of 20 psi represents the minimum pressure required to provide normal water pressure to a second story faucet while a nearby fire event is in progress. Table 5.7 presents the recommended fire flow guidelines along with the required fire flow volumes used in the analysis. Figure 5-2 shows fire flow guidelines for existing and future land use. Zoning District Category Flow (gpm) Duration (hrs) No. of Fires Total Demand (gal) Residential Use R-4 Residential High Density 3,000 3 1 540,000 R-3 Residential Medium Density 3,000 3 1 540,000 R-2 Residential, Single-family Medium Density 1,500 2 1 180,000
R-1 Residential, Single-family
Low Density 1,500 2 1 120,000
PU Public Lands and Institutions 3,000 3 1 540,000
Commercial Use
B-1 Neighborhood Business 3,000 3 1 540,000
B-2 Community Business 3,000 3 1 540,000
B-3 Central Business 4,000 4 1 960,000
Industrial Use
M-1 Light Manufacturing 4,000 4 1 960,000
M-2 Manufacturing and Industrial 5,000 4 1 1,200,000
Table 5.7: Fire Flow Availability Guidelines
395
ALLE
YLOTS 18, 19 & 20POINT OFBEGINNINGPLUM AVENUE
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EEXISTINGR-2 ZONINGPROPOSEDB-2M ZONINGLOT 21APLATC-23-A33LEGENDSHEET1 OF 1ZONE MAP AMENDMENTBEING LOTS 18, 19, AND 20, BLOCK 50 OF THE NORTHERN PACIFIC ADDITION PLAT C-23 AND LOT 21A OF THE AMENDED PLAT OF LOTS 21-24 IN BLOCK 50 & LOTS 24-29 IN BLOCK 23 &PORTIONS OF VACATED ORANGE STREET IN NORTHERN PACIFIC ADDITION TO THE CITY OF BOZEMAN,LOCATED IN THE NORTHEAST ONE-QUARTER OF SECTION 7,TOWNSHIP 2 SOUTH, RANGE 6 EAST, PRINCIPAL MERIDIAN MONTANA,CITY OF BOZEMAN, GALLATIN COUNTY, MONTANACivil EngineeringGeotechnical EngineeringLand Surveying32 DISCOVERY DRIVEBOZEMAN, MT 59718PHONE (406) 582-0221FAX (406) 582-5770www.alliedeng
ineer
ing.comBASIS OF BEARING, COORDINATESLEGAL DESCRIPTION396
4,3370.1
Miles
This product is for informational purposes and may not have been prepared for, or be suitable for legal,
engineering, or surveying purposes. Users of this information should review or consult the primary data and
information sources to ascertain the usability of the information. Feet
5050
Legend
253
Location
505
05/24/2021
Created By:
Created For:
Date:
Zoning Designations
Street Names
City Limits
397
Memorandum
REPORT TO:City Commission
FROM:Kristin Donald, Finance Director
Kaitlin Johnson, Budget Analyst
SUBJECT:FY23 - FY27 Capital Improvement Plan - Public Works Funds
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Finance
RECOMMENDATION:Listen to the presentation, ask questions and provide comments.
STRATEGIC PLAN:7.5. Funding and Delivery of City Services: Use equitable and sustainable
sources of funding for appropriate City services, and deliver them in a lean
and efficient manner.
BACKGROUND:We are proud to present to you the City of Bozeman, 2023 - 2027 Capital
Improvement Plan. This five-year Capital Improvement Plan (CIP) is a
commitment to improving and maintaining the City of Bozeman’s facilities,
parks and roads to aid in the vision of Bozeman being the most livable place.
The staff have taken a lot of time and care in preparing this document. The
proposed plan can be found on the City’s website Under Finance and select
Budget and Financial Reports at:
https://www.bozeman.net/government/finance/budget-and-financial-
reports
One of the primary responsibilities of local government is to properly
preserve, maintain, and improve a community’s stock of buildings, streets,
parks, water and sewer lines, and equipment. Planning for these capital
improvements is a matter of prudent financial management, as well as
sound development practice.
Each year, we begin the process of updating our Capital Improvements Plan
in September. Finance works in coordination with City departments and the
City manager’s Office to recommend projects that can be undertaken within
the funds available. The process is completed when the Commission adopts
a final budget with capital items approved, usually in the following June. The
CIP includes any planned expenditure of $25,000 or greater, that results in
the acquisition of an asset with a useful life of 3 years or more, with a few
398
exceptions such as large consulting services type projects.
The plan is in coordination with the City’s many long range plans such the
Transpiration Plan and the Water and Sewer Treatment and Collection Plan.
Most of the City’s long-range plans establish level of service standards.
These standards are critical to planning for the needs of future city
residents. In some cases, such as water quality or wastewater discharge,
these standards are often established or guided by outside regulating
bodies.
We will be presenting the highlights on the plan at the following meetings:
11/23/21- Public Works Funds
12/7/20- General Fund and Other Special Revenue Funds
12/14/21- Resolution 5359 Adopting the FY23-FY27 CIP
Once the plan is adopted, it becomes the basis of the City Manager's
Recommended Budget for FY23.
Public Works funds
The Public Works Department, City Manager, and other city staff met during
September - October to develop the Capital Improvement Plan (CIP) for the
capital needs for the Public Works Department. Public Works oversees the
majority of the infrastructure projects and our planned based on the
appropriate funding sources and fund. The funds for the department
included in the CIP are (in the order they are presented in the plan
document):
Arterial & Collector District Fund
Public Works Admin Fund
Solid Waste Fund
Storm Water Fund
Street & Curb Fund
Street Impact Fee Fund
Street maintenance Fund
Vehicle Maintenance Fund
Wastewater Fund
Wastewater Impact Fee Fund
Water Fund
Water Impact Fee Fund
Impact Fee Funds: The Impact Fee Advisory Committee met on October 29,
2021 to review the Impact Fee funds’ CIP sections. In regards to tonight, the
Committee recommended the plans as presented.
399
Tonight we are going to highlight major changes in the plans in the following
groupings:
Overall highlights
Arterial & Collector Fund, Street Impact Fee Fund, Street maintenance
Fund
Wastewater Fund and Wastewater Impact Fee Fund
Water Fund and Water Impact Fee Fund
UNRESOLVED ISSUES:This is the beginning of the CIP process, there are many unresolved issues.
We will be identifying and discussing those during this presentation and the
CIP workshops and hearings in November and December.
ALTERNATIVES:If the Commission would like to make suggestions for changes to the
planned CIP Work Sessions, please do so tonight.
FISCAL EFFECTS:This step in the process has no fiscal effect. Once adopted, the Capital
Improvements Plan becomes the basis of the City Manager’s Recommended
Budget for FY23.
Report compiled on: November 12, 2021
400
Memorandum
REPORT TO:City Commission
FROM:Jesse DiTommaso, Deputy City Clerk
Mike Maas, City Clerk
Jeff Mihelich, City Manager
SUBJECT:Appointments to the Historic Preservation Advisory Board.
MEETING DATE:November 23, 2021
AGENDA ITEM TYPE:Citizen Advisory Board/Commission
RECOMMENDATION:I move to appoint one member to the Bozeman Historic Preservation
Advisory Board to the historic district representative position with a term
expiring on June 30, 2023 and one member to the Bozeman Historic
Preservation Advisory Board to the at-large member position with a term
expiring on June 30, 2023.
STRATEGIC PLAN:1.2 Community Engagement: Broaden and deepen engagement of the
community in city government, innovating methods for inviting input from
the community and stakeholders.
BACKGROUND:The Bozeman Historic Preservation Advisory Board was created under
Chapter 2, Article 5, and Division 6 of the Bozeman Municipal Code. This
chapter is designed as a measure to establish a local historic preservation
program designed to promote the preservation of historic and prehistoric
sites, structures, objects, buildings, and historic districts by addressing
historic preservation issues at the local level and integrating them into local,
state, and federal planning and decision-making processes. The historic
preservation program includes identification, evaluation, and protection of
historic resources within the city (Ordinance No. 1180, Section 2, 1985). The
Bozeman Historic Preservation Advisory Board shall serve in an advisory
capacity to the City Commission and other staff members or boards seeking
advice on historic preservation issues (Ordinance No. 1454, Section 2, 1998;
Ordinance No. 1180, Section 3, 1985).
Members are appointed to staggered two-year terms comprised of up to
seven members per Ordinance 1927 via any combination of the following: 1.
At least three members shall meet the Secretary of the Interior's
Professional Qualification Standards in the disciplines of history, planning,
archaeology, architecture, architectural history, historic archaeology, or
other historic preservation-related disciplines such as cultural geography or
cultural anthropology. 2. At least one member shall be an architect holding
state or NCARB registration. Retired professionals shall be given
401
consideration equal to that of practicing professionals. Residency within the
city shall not be a prerequisite for membership as a professional
representative. 3. At least one member shall live in or own property in a
Bozeman historic district, on file at the city planning office. A member may
be chosen from a locally or nationally designed district. 4. At least four
members shall be at-large representatives who reside or own property
within the city limits.
This board currently has three vacancies. The City Clerk’s Office has received
two applications, with their relevant qualifications indicated below:
One Historic District Representative Position with a term expiring June 30,
2023 | Qualifies: E. Darrow
One At-Large Member Position with a term expiring June 30, 2023 |
Qualifies: E. Darrow and J. Anderson
One Architect Position with a term expiring June 30, 2023 | Qualifies: None
Commissioner Coburn is the City Commission liaison for this board. Bozeman
Historic Preservation Advisory Board appointments are Commission
appointments.
UNRESOLVED ISSUES:None.
ALTERNATIVES:As suggested by the City Commission.
FISCAL EFFECTS:None.
Attachments:
09-16-21 CAB Application - J. Anderson - new applicant.pdf
09-08-21 CAB Application - E. Darrow - new applicant.pdf
Report compiled on: November 12, 2021
402
From:webadmin@bozeman.net
To:Agenda
Subject:Citizen Advisory Board Application
Date:Thursday, September 16, 2021 4:36:46 PM
A new entry to a form/survey has been submitted.
Form Name:Citizen Advisory Board Application
Date & Time:09/16/2021 4:36 PM
Response #:7
Submitter ID:43691
IP address:63.153.13.254
Time to complete:37 min. , 53 sec.
Survey Details
Page 1
WELCOME
Thank you for your interest in joining a Citizen Advisory Board. The City of Bozeman elected officials
and staff believe in the value of public participation and local governance in the decision-making
process and encourage all interested members of our community to apply. As set forth in Resolution
5323, the City is committed to building Advisory Boards that advance the City’s goals of increasing
diversity, equity, and inclusion. Because of this goal, the City is actively working to achieve
membership that reflects, at the least, the demographics of our community. Women, minorities,
individuals with disabilities, veterans, and other underrepresented groups are encouraged to apply.
CONTACT INFORMATION
The City will need to communicate with all board members via email for a number of annual
communications, so a valid email address is required for all applicants. Please notify the City Clerk's
Office if your email address changes for any reason.
The City will need to communicate with all board members via email for a number of annual
communications, so a valid email address is required for all applicants. Please notify the City Clerk's
Office if your email address changes for any reason.
Please note that your application will become public information. All required fields are marked with a
red asterisk *.
STANDARDS OF CONDUCT
403
Each official and employee serving on a multimember agency is expected to devote the time and
effort necessary to ensure the successful functioning of such agency (Bozeman Municipal Code, Section
2.03.490.C.). Additional standards of conduct and norms are included in Resolution 5323.
Applicant Information
First Name Jacey
Last Name Anderson
Physical Address 3755 Galloway St. Apt. C206
PO Box (if different from
physical address)
Not answered
City Bozeman
State Montana
Zip Code 59718
Primary Phone (406) 370-5973
Additional Phone Not answered
Current Occupation Doctoral candidate in history
Employer Montana State University
Email jaceycanderson@gmail.com
Which position are you applying for?
(○) Bozeman Historic Preservation Advisory Board (BHPAB)
Do You Live in the City Limits? (Some positions do require you live within Bozeman city limits while
others do not.)
(○) Yes
How long have you lived in the Bozeman Area?
(○) 6-10 years
Have you ever served on a City or County Board or Commission?
(○) No
Please describe your professional and personal experiences, interest, and qualifications that make you
a good fit for this board.
I am a PhD candidate in the History Department at Montana State University. One of my minor fields is
public history, and I plan to enter into the field of public history after graduating. I have taken public history
and historic preservation graduate courses and am familiar with the history, terminology, and legal
proceedings of preserving historic buildings, sites, and landmarks.
As a nearly-native Montanan (my family moved to Missoula when I was 4 years old), I've observed how
much Bozeman has grown just over my lifetime and especially over the last decade. I would be honored to
be a part of this board to participate in discussion over what we need to preserve in our community before
it's too late. For example, many of the buildings on 7th street are becoming eligible to put on the National
Register of Historic Places, but that area is also being quickly developed with new businesses. I'm also
interested in learning more about the upkeep of buildings that are already on the register.
404
The City of Bozeman strongly values diversity, equity and inclusion (DEI). Describe any efforts you have
engaged in to expand your understanding of DEI.
I work part time for a transnational solidarity organization called US-El Salvador Sister Cities. Within that
organization I help lead a racial justice and equity group that works to both make our organization more
equitable and inclusive and partners with other organizations who are working toward racial justice and
equity.
Apart from this organizing work, as a white, cisgender woman I find it important to do my own work in
understanding my own prejudices and biases. I take time most weeks to read books and listen to podcasts
about DEI. I also completed an 8-week discussion group course about racial justice that the Janette Rankin
Peace Center hosted online last year.
References: Please provide name, phone, and email contact information for two references.
Reference 1
Janet Ore
406-994-5208
janet.ore@montana.edu
Reference 2
Molly Todd
(406) 994-5200
molly.todd@montana.edu
The Bozeman City Charter, voted in by the citizens of Bozeman in 2008, requires annual ethics training.
If appointed, do you understand you will be expected to take online and in person ethics training?
(○) Yes
How did you hear about this board or vacancy?
Savannah Donnelly
Is there any other information that you feel we need to know?
I am happy to provide a CV or portfolio of my previous public history work upon request.
If you have a disability that requires assistance or need accommodations, please contact our ADA
Coordinator, Mike Gray, at 582-3232 (TDD 582-2301).
Please note that for most Citizen Advisory Boards, materials are distributed electronically for each
meeting.
Your application and all information submitted is considered a public record. All applications are
included in the City Commission’s Meeting materials for consideration which are electronically
archived and available to the public.
Thank you,
City Of Bozeman
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406
From:webadmin@bozeman.net
To:Agenda
Subject:Citizen Advisory Board Application
Date:Thursday, September 9, 2021 6:55:46 AM
A new entry to a form/survey has been submitted.
Form Name:Citizen Advisory Board Application
Date & Time:09/08/2021 3:51 PM
Response #:4
Submitter ID:43407
IP address:174.45.93.71
Time to complete:8 min. , 20 sec.
Survey Details
Page 1
WELCOME
Thank you for your interest in joining a Citizen Advisory Board. The City of Bozeman elected officials
and staff believe in the value of public participation and local governance in the decision-making
process and encourage all interested members of our community to apply. As set forth in Resolution
5323, the City is committed to building Advisory Boards that advance the City’s goals of increasing
diversity, equity, and inclusion. Because of this goal, the City is actively working to achieve
membership that reflects, at the least, the demographics of our community. Women, minorities,
individuals with disabilities, veterans, and other underrepresented groups are encouraged to apply.
CONTACT INFORMATION
The City will need to communicate with all board members via email for a number of annual
communications, so a valid email address is required for all applicants. Please notify the City Clerk's
Office if your email address changes for any reason.
The City will need to communicate with all board members via email for a number of annual
communications, so a valid email address is required for all applicants. Please notify the City Clerk's
Office if your email address changes for any reason.
Please note that your application will become public information. All required fields are marked with a
red asterisk *.
STANDARDS OF CONDUCT
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Each official and employee serving on a multimember agency is expected to devote the time and
effort necessary to ensure the successful functioning of such agency (Bozeman Municipal Code, Section
2.03.490.C.). Additional standards of conduct and norms are included in Resolution 5323.
Applicant Information
First Name Elizabeth
Last Name Darrow
Physical Address 603 West Babcock Street
PO Box (if different from
physical address)
Not answered
City Bozeman
State Montana
Zip Code 59715
Primary Phone (206) 660-7645
Additional Phone Not answered
Current Occupation Professor
Employer Cornish College of the Arts
Email elizabeth.darrow@gmail.com
Which position are you applying for?
(○) Bozeman Historic Preservation Advisory Board (BHPAB)
Do You Live in the City Limits? (Some positions do require you live within Bozeman city limits while
others do not.)
(○) Yes
How long have you lived in the Bozeman Area?
(○) 11 years or more
Have you ever served on a City or County Board or Commission?
(○) No
Please describe your professional and personal experiences, interest, and qualifications that make you
a good fit for this board.
TO: City of Bozeman
FROM: Elizabeth Darrow. (elizabeth.darrow@gmail.com)
RE: Application Statement for Historic Preservation Advisory Board
Sept 8, 2021
I am applying to be part of the Historic Preservation Advisory Board (not on drop down menu?) and am
deeply interested and involved in areas of historic preservation and have broad experience in the political
and social contexts that community activism requires. I am an art historian with a PhD. I have been a
tenured faculty member in art history at Cornish College of the Arts for 15 years in Seattle and also taught
in other institutions including University of Washington, Trinity University, CU Boulder, and Montana State
University. I have lectured for Harvard University and the British Museum and I serve currently on the
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Board of Directors of the Story Mansion since 2009 locally. I am a member and served on committees of
various professional organizations including Historic Seattle, College Art Association, Save Venice, AIC, was a
Guest Resident Scholar at the Getty Conservation Institute and a Fulbright scholar in Italy in conservation of
art
I recognize the economic and social pressures of monumental growth in Bozeman and how it may be both
positive and negative for a place evolving through time. But it is the quality of life, the tangible and
intangible aspects of small-town life and the natural beauty of the environment that has attracted so many
now to the city. In my opinion this has deeper meaning than a hot real estate market. Growth must be
tempered with a community-wide appreciation for history, the past in the present and a sense of place and
the values it represents for the future of Bozeman.
Some of my interests include architecture and design review and changes in a car-centric culture in the
residential neighborhoods particularly in the historic core where I live the traffic now experienced in a very
negative way. The city needs to make real its commitment to pedestrian access and walkability, more
bicycle lanes and greenways and speed limit enforcement. Quiet enjoyment of home also is crucial whether
in historic neighborhoods or other residential areas! I include my concern for the natural history of
Bozeman in the preservation of green space, city ordinances in other cities protect Exceptional and
Heritage trees and expanded care for mature and healthy tree canopy on streets and properties paramount
in this time of climate change.
The City of Bozeman strongly values diversity, equity and inclusion (DEI). Describe any efforts you have
engaged in to expand your understanding of DEI.
I have been involved as an academic in various areas of DEI with fellow faculty, staff and students. We work
together to make the teaching and learning experience more relevant and fair for all involved from
developing anti-racist pedagogy for course content, workplace sensitivity, forums, conferences, research
and internet meetings to understand and implement best practices.
References: Please provide name, phone, and email contact information for two references.
Reference 1
Feliz Spinelli
President Board of Friends of the Story Mansion
spinelli.felix@gmail.com
Jane Klockman, VP Friends of the Story
jdklockman@gmail.com
Reference 2
Linda Semones, member of HPAD
lindasemones@hotmail.com
The Bozeman City Charter, voted in by the citizens of Bozeman in 2008, requires annual ethics training.
If appointed, do you understand you will be expected to take online and in person ethics training?
(○) Yes
How did you hear about this board or vacancy?
Public knowledge
Is there any other information that you feel we need to know?
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I have not asked them but these two elected city officials know me and I believe would support my
application.
Cyndy Andrus, Mayor
Jennifer Madgic, Commissioner
If you have a disability that requires assistance or need accommodations, please contact our ADA
Coordinator, Mike Gray, at 582-3232 (TDD 582-2301).
Please note that for most Citizen Advisory Boards, materials are distributed electronically for each
meeting.
Your application and all information submitted is considered a public record. All applications are
included in the City Commission’s Meeting materials for consideration which are electronically
archived and available to the public.
Thank you,
City Of Bozeman
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