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      <MissionDesc>CAPNM PROVIDES SOCIAL SERVICES AND ADVOCACY TOGETHER WITH LOCAL PARTNERS TO ALLEVIATE POVERTY, IMPROVE LIVES AND STRENGTHEN COMMUNITIES IN FLATHEAD, LAKE, LINCOLN AND SANDERS COUNTIES.</MissionDesc>
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      <Desc>ENERGY DEPARTMENT: LIHEAP (LOW INCOME HOME ENERGY ASSISTANCE PROGRAM) PROVIDED ENERGY ASSISTANCE TO 3390 HOUSEHOLDS IN FLATHEAD, LAKE, LINCOLN AND SANDERS COUNTIES, HELPING TO PAY ALL OR A PORTION OF THEIR HOMES WINTER HEATING COSTS. ENERGY SHARE OF MONTANA IS A PARTNERSHIP OF CONCERNED CITIZENS, ORGANIZATIONS AND LOCAL UTILITY COMPANIES COMMITTED TO HELPING MONTANA HOUSEHOLDS OVERCOME AN ENERGY CRISIS AND MOVE TOWARD SELF-RELIANCE. ENERGY SHARE HELPS WITH CRISIS ENERGY AND HEATING NEEDS THAT ARE USUALLY CAUSED BY SITUATIONS BEYOND THE HOUSEHOLDS CONTROL AND IS USED AS A LAST RESORT FOR THOSE INELIGIBLE FOR OTHER PROGRAMS OR STILL IN NEED AFTER OTHER RESOURCES ARE EXHAUSTED. THE PROGRAM IS FUNDED BY UTILITY COMPANIES, UNIVERSAL SYSTEMS BENEFITS CHARGES AND DONATIONS FROM CONCERNED CONSUMERS. THIS PROGRAM ASSISTED 88 HOUSEHOLDS WITH EMERGENCY HEATING AND/OR ENERGY NEEDS. WEATHERIZATION ASSISTED 112 HOUSEHOLDS TO REDUCE THE HIGH COST OF ENERGY FOR LOW-INCOME HOUSEHOLDS. CAPNM INSTALLS A COMBINATION OF ENERGY SAVING MEASURES SUCH AS WALL, ATTIC AND FLOOR INSULATION, DECREASING THE AMOUNT OF AIR INFILTRATION FROM DOORS AND WINDOWS AND PERFORM EFFICIENCY AND SAFETY CHECKS ON HEATING SYSTEMS. ENERGY ASSISTANCE PROGRAMS ASSISTED 93 HOUSEHOLDS WITH EMERGENCY SERVICES TO REPAIR OR REPLACE HEATING SYSTEMS OR WATER HEATERS THAT WERE NOT WORKING PROPERLY OR WERE ENERGY INEFFICIENT. BOTH LIHEAP AND WEATHERIZATION PROVIDED EXTENSIVE EDUCATION TO HOUSEHOLDS RECEIVING AGENCY OFFERED SERVICES. INFORMATION INCLUDED: WINTER DISCONNECT PROTECTIONS, ENERGY CONSERVATION TIPS, HOME WEATHERIZATION TECHNIQUES, HOW TO OBTAIN REBATES, DISCOUNTS, AND TAX CREDITS FOR ENERGY EFFICIENCY IMPROVEMENTS. ENERGY DEPARTMENT EMPLOYEES PARTICIPATED IN NUMEROUS ACTIVITIES IN COMMUNITIES WITHIN ALL 4 OF OUR SERVICE COUNTIES MAKING PEOPLE AWARE OF ENERGY PROGRAMS THAT THEY MAY NOT OTHERWISE BE AWARE OF AND PROMOTING ENERGY CONSERVATION PRACTICES.</Desc>
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        <Desc>COMMUNITY SERVICE PROGRAMS: FINANCIAL SKILL BUILDING WORKSHOP IS TO PROVIDE SUPPORT TO HELP STRENGTHEN AND IMPROVE AN INDIVIDUALS AND HOUSEHOLDS FINANCIAL KNOWLEDGE AND DECISION-MAKING SKILLS TO ACHIEVE FINANCIAL FREEDOM. THIS IS A GREAT PROGRAM FOR ANYONE LOOKING TO BECOME MORE EDUCATED ABOUT PERSONAL FINANCIAL MANAGEMENT. HOMEBUYER EDUCATION CLASS AND 1:1 HOUSING COUNSELING ALLOWS INDIVIDUALS TO LEARN ALL ASPECTS OF THE HOME BUYING PROCESS INCLUDING CREDIT REPORT AND SCORE, SHOPPING FOR MORTGAGE LOAN, BUDGETING TO PURCHASE, FINDING THE RIGHT HOME AND INSPECTION PROCESS, LOAN PROCESS AND BEING A HOMEOWNER. 51 INDIVIDUALS WERE ENROLLED IN THESE PROGRAMS. THE RENTING WISE WORKSHOP IS TO HELP RENTERS GET INTO AND MAINTAIN DECENT AND AFFORDABLE HOUSING. THIS IS A GREAT PROGRAM FOR RENTERS WHO ARE STRUGGLING TO FIND HOUSING DUE TO BLEMISHES IN THEIR PAST RENTAL HISTORY. IT IS A GREAT OPPORTUNITY TO BECOME A MORE EDUCATED TENANT. A NUMBER OF ADDITIONAL SERVICES WERE OFFERED WITHIN THIS DEPARTMENT, INCLUDING THE PROVISION OF A VARIETY OF ESSENTIAL CARE KITS FOR PARTICIPANTS. 363 VARIOUS KITS WERE PROVIDED WHICH INCLUDED WELCOME HOME KITS FOR HOMELESS HOUSEHOLDS AS THEY MOVE INTO STABLE HOUSING AND INCLUDED CLEANING SUPPLIES/KITCHEN GOODS/NEW SHEETS/EMERGENCY FOOD KITS, BABY KITS, HYGIENE KITES, SLEEPING BAGS AND EMERGENCY COLD WEATHER KITS. COMMUNITY SERVICES BLOCK GRANT (CSBG) IS THE FUNDING THAT LINKS ALL AGENCY PROGRAMS AND PROVIDED SUPPORT FOR PROGRAMS THAT ARE NOT SELF-SUSTAINING ON THEIR OWN. THE AGENCY IS PART OF THE COMMUNITY ACTION PARTNERSHIP NETWORK THAT RECEIVES THIS FUNDING. ITS EFFORTS ARE FOCUSED ON COMMUNITY PARTNERSHIPS THAT PROMOTE INDIVIDUAL, FAMILY AND COMMUNITY SELF-SUFFICIENCY. DURING THE YEAR, CAPNM MADE OVER 17,020 REFERRALS TO NON-PROFITS/SERVICES IN OUR FOUR-COUNTY SERVICE AREA. VOLUNTEERS CONTRIBUTED OVER 230 HOURS TO THE AGENCY IN 2022.CAPNM WAS SEEN AS A FIRST RESPONDER FOR THE DISADVANTAGED HOUSEHOLDS THAT MAY HAVE BEEN AFFECTED BY COVID 19. CAPNM STAYED OPEN THE ENTIRE TIME, WHILE OTHER NON-PROFITS SHUT DOWN. WE HAVE SEEN A SMALL DECREASE IN SOME SERVICES. 2022 WAS A CHALLENGING YEAR, NAVIGATING THE EVER-CHANGING REQUIREMENTS, FUNDING AND SERVICE DELIVERY.</Desc>
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        <Desc>HOUSING: EMERGENCY SOLUTIONS GRANT (ESG), OFFERS EMERGENCY ASSISTANCE THROUGH RAPID RE-HOUSING AND HOMELESS PREVENTION SERVICES TO HELP THOSE FACING HOUSING INSTABILITY. THE COC RAPID RE-HOUSING PROGRAM HELPS HOMELESS HOUSEHOLDS MOVE AS QUICKLY AS POSSIBLE INTO PERMANENT HOUSING WITH LONG-TERM STABILITY AS THE GOAL. HOMELESS PREVENTION SERVICES ARE AVAILABLE TO INDIVIDUALS AT RISK OF HOMELESSNESS. THE INSTITUTIONAL RELEASE PROGRAM (IRP) AIDS THOSE WHO WERE PREVIOUSLY HOMELESS BEFORE HAVING SPENT AT LEAST 30 DAYS IN AN INSTITUTION, JAIL, PRISON, OR TREATMENT FACILITY. PERMANENT SUPPORTIVE HOUSING PROGRAM ASSISTS PEOPLE WHO HAVE A DISABILITY AND ARE CHRONICALLY HOMELESS (12+ CONSECUTIVE MONTHS OR 4 EPISODES TOTALING 12 MONTHS IN THE PAST THREE YEARS). IT IS MODELED MUCH LIKE SECTION 8, IN WHICH THE PROGRAM PARTICIPANT PAYS 30% OF THEIR MONTHLY INCOME FOR RENT ON A QUALIFYING UNIT AND THE PROGRAM COVERS THE REMAINING BALANCE. THESE PROGRAMS PROVIDED ASSISTANCE TO 145 INDIVIDUALS AND 99 HOUSEHOLDS IN 2022. THE COURTYARD APARTMENTS OPERATED 32 MULTI-FAMILY UNITS FOR HOUSEHOLDS WITH ANNUAL INCOMES BELOW 60% OF THE AREA MEDIAN INCOME. SECTION 8 RENTAL VOUCHER PROGRAM AND HUD-VASH ASSISTED 309 VERY LOW- AND LOW-INCOME HOUSEHOLDS TO OBTAIN OR MAINTAIN SAFE AND SANITARY HOUSING IN THE PRIVATE MARKET. THE PROGRAM PROVIDED SUBSIDIES WHICH ENABLED RENTS TO BE "AFFORDABLE" BASED ON 30% OF HOUSEHOLDS INCOME. CAPNM IS THE SOLE OWNER OF WESTGATE APARTMENTS, TEAKETTLE VISTA II APARTMENTS, TREASURE MANOR APARTMENTS, SUNNY SLOPE APARTMENTS AND TEAKETTLE VISTA I APARTMENTS. THESE COMPLEXES HAVE A COMBINED TOTAL OF 120 UNITS AND ARE DESIGNATED FOR THE ELDERLY AND DISABLED POPULATIONS BASED UPON FINANCING REQUIREMENTS/ RESTRICTIONS.</Desc>
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        <DepreciationAmt>449705</DepreciationAmt>
        <BookValueAmt>694786</BookValueAmt>
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        <OtherCostOrOtherBasisAmt>6664</OtherCostOrOtherBasisAmt>
        <BookValueAmt>6664</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>7952507</TotalBookValueLandBuildingsAmt>
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        <Desc>LEASE LIABILITY</Desc>
        <Amt>6664</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>SALARIES AND COMPENSATED ABSENCES</Desc>
        <Amt>319354</Amt>
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      <TotalLiabilityAmt>326018</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IV, Line 2b: Explanation of escrow account liability</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AGENCY HAS MADE QUALIFYING LOANS WITH HOME PROGRAM FUNDS WHICH, IF COLLECTED, WILL BE DUE BACK TO THE MONTANA DEPARTMENT OF COMMERCE. THE AMOUNT OF THE LOANS ISSUED UNDER THE HOME PROGRAM WHICH POTENTIALLY MAY BE RECAPTURED FROM ELIGIBLE ACTIVITIES AND RETURNED TO THE MONTANA DEPARTMENT OF COMMERCE WAS $627,338 AND $610,685 AS OF DECEMBER 31, 2022 AND 2021, RESPECTIVELY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>CAPNM IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 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 CAPNM BELIEVES IT HAD NO SIGNIFICANT INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE IN 2022 OR 2021. WITH FEW EXCEPTIONS,CAPNMS INFORMATION RETURNS (I.R.S. FORM 990) ARE NOT SUBJECT TO EXAMINATION FOR FISCAL YEARS PRIOR TO 2019.</ExplanationTxt>
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        <Desc>INTEREST SUBSIDY</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>169552</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
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      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: COMMUNITY SERVICE PROGRAMS: FINANCIAL SKILL BUILDING WORKSHOP IS TO PROVIDE SUPPORT TO HELP STRENGTHEN AND IMPROVE AN INDIVIDUALS AND HOUSEHOLDS FINANCIAL KNOWLEDGE AND DECISION-MAKING SKILLS TO ACHIEVE FINANCIAL FREEDOM. THIS IS A GREAT PROGRAM FOR ANYONE LOOKING TO BECOME MORE EDUCATED ABOUT PERSONAL FINANCIAL MANAGEMENT. HOMEBUYER EDUCATION CLASS AND 1:1 HOUSING COUNSELING ALLOWS INDIVIDUALS TO LEARN ALL ASPECTS OF THE HOME BUYING PROCESS INCLUDING CREDIT REPORT AND SCORE, SHOPPING FOR MORTGAGE LOAN, BUDGETING TO PURCHASE, FINDING THE RIGHT HOME AND INSPECTION PROCESS, LOAN PROCESS AND BEING A HOMEOWNER. 51 INDIVIDUALS WERE ENROLLED IN THESE PROGRAMS. THE RENTING WISE WORKSHOP IS TO HELP RENTERS GET INTO AND MAINTAIN DECENT AND AFFORDABLE HOUSING. THIS IS A GREAT PROGRAM FOR RENTERS WHO ARE STRUGGLING TO FIND HOUSING DUE TO BLEMISHES IN THEIR PAST RENTAL HISTORY. IT IS A GREAT OPPORTUNITY TO BECOME A MORE EDUCATED TENANT. A NUMBER OF ADDITIONAL SERVICES WERE OFFERED WITHIN THIS DEPARTMENT, INCLUDING THE PROVISION OF A VARIETY OF ESSENTIAL CARE KITS FOR PARTICIPANTS. 363 VARIOUS KITS WERE PROVIDED WHICH INCLUDED WELCOME HOME KITS FOR HOMELESS HOUSEHOLDS AS THEY MOVE INTO STABLE HOUSING AND INCLUDED CLEANING SUPPLIES/KITCHEN GOODS/NEW SHEETS/EMERGENCY FOOD KITS, BABY KITS, HYGIENE KITES, SLEEPING BAGS AND EMERGENCY COLD WEATHER KITS. COMMUNITY SERVICES BLOCK GRANT (CSBG) IS THE FUNDING THAT LINKS ALL AGENCY PROGRAMS AND PROVIDED SUPPORT FOR PROGRAMS THAT ARE NOT SELF-SUSTAINING ON THEIR OWN. THE AGENCY IS PART OF THE COMMUNITY ACTION PARTNERSHIP NETWORK THAT RECEIVES THIS FUNDING. ITS EFFORTS ARE FOCUSED ON COMMUNITY PARTNERSHIPS THAT PROMOTE INDIVIDUAL, FAMILY AND COMMUNITY SELF-SUFFICIENCY. DURING THE YEAR, CAPNM MADE OVER 17,020 REFERRALS TO NON-PROFITS/SERVICES IN OUR FOUR-COUNTY SERVICE AREA. VOLUNTEERS CONTRIBUTED OVER 230 HOURS TO THE AGENCY IN 2022.CAPNM WAS SEEN AS A FIRST RESPONDER FOR THE DISADVANTAGED HOUSEHOLDS THAT MAY HAVE BEEN AFFECTED BY COVID 19. CAPNM STAYED OPEN THE ENTIRE TIME, WHILE OTHER NON-PROFITS SHUT DOWN. WE HAVE SEEN A SMALL DECREASE IN SOME SERVICES. 2022 WAS A CHALLENGING YEAR, NAVIGATING THE EVER-CHANGING REQUIREMENTS, FUNDING AND SERVICE DELIVERY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AGENCY UTILIZES ITS FINANCE COMMITTEE FOR AN IN DEPTH REVIEW OF ITS FORM 990. FISCAL STAFF PRESENT THE FORM 990 AND ARE AVAILABLE FOR QUESTIONS FROM THE FINANCE COMMITTEE. WHEN THE FINANCE COMMITTEE HAS APPROVED THE FORM 990, IT IS PRESENTED TO THE REST OF THE BOARD OF DIRECTORS FOR THEIR APPROVAL AND IS DOCUMENTED IN THE BOARD MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AGENCY ANNUALLY HAS THE DIRECTORS REVIEW VENDORS AND SUBCONTRACTORS USED BY THE ORGANIZATION TO INDICATE IF ANY DIRECTOR HAS A CONFLICT OF INTEREST. IF SO, IT IS IDENTIFIED AND DOCUMENTED. ALL DIRECTORS RE-SIGN A CONFLICT OF INTEREST STATEMENT. DIRECTORS ARE REMINDED OF THE BOARD POLICIES REGARDING CONFLICTS OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THIS COMMITTEE UTILIZES SURVEYS OF COMPARABLE SALARIES FOR EXECUTIVE DIRECTORS IN COMPARABLE ORGANIZATIONS WITH APPROXIMATELY THE SAME SIZE OF STAFF AND SPENDING IN A LOCATION OF SIMILAR SIZE. THE COMMITTEE DOCUMENTS THIS INFORMATION AND THEIR DECISION ON THE APPROPRIATE COMPENSATION TO OFFER TO THE EXECUTIVE DIRECTOR. THE FULL BOARD THEN APPROVES OR DISAPPROVES THEIR RECOMMENDATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AGENCY PROVIDES COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO ANYONE WHO REQUESTS THEM WITHIN 48 HOURS OF THE REQUEST. THE AGENCY ALSO PROVIDES A COPY OF ITS FORM 990 ON ITS WEBSITE FOR ANYONE TO READ OR DOWNLOAD.</ExplanationTxt>
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          <BusinessNameLine1Txt>GREEN MEADOWS MANOR CORP</BusinessNameLine1Txt>
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</Return>
