3. Management's Discussion and AnalysisAs management of the City of Kalispell, we offer readers of the City of Kalispell's financial
statements this narrative overview and analysis of the financial activities of the City of Kalispell
for the fiscal year ended June 30, 2011. We encourage readers to consider the information
presented here in conjunction with additional information that we have furnished in our letter of
transmittal.
The assets of the City of Kalispell exceeded its liabilities at the close of the recent fiscal year
by $163,196,374 (net assets). Of this amount, $12,143,173 (unrestricted net assets) may be
used to meet the government's ongoing obligations to citizens and creditors.
Total net assets decreased by $254,794 over the prior fiscal year.
As of June 30 the City's governmental funds reported combined ending fund balances of
$9,271,790, an increase of $1,301,911 over the prior year. Of this amount, $966,153 is
available for spending at the government's discretion (committed, assigned, and unassigned
fund balances).
The City's total debt decreased by $2,200,561 (6.4%) during fiscal year 2011. The result of
minimal new borrowing.
There are three main components to the City of Kalispell's financial statements: 1) government -
wide financial statements, 2) fund financial statements, and 3) notes to the financial statements.
Other supplementary material is included in this report in addition to the basic financial
statements themselves. The City of Kalispell intends for this discussion and analysis to be used
in conjunction with the basic financial statements, and other material, as an introduction and also
as a means to help the user better understand the information.
Government -wide Financial Statements
The government -wide financial statements are designed to provide readers with a broad
overview of the City of Kalispell's finances. The way information is presented in these
statements is comparable to how the financial information of a private -sector business would be
presented.
The statement of net assets presents information on all of the City of Kalispell's assets and
liabilities. The difference between these two (assets minus liabilities) is reported as net assets.
Net assets can be a useful tool in evaluating the financial health of an entity. A substantial
decrease in net assets may be a sign of deteriorating financial position.
The change in net assets during the most recent fiscal period is presented by the statement of
activities. The statement of activities reports changes in net assets at the time the event takes
place without regard to the corresponding cash transaction. This results in some revenues and
expenses being reported in this statement that will not result in cash flow until a future fiscal
period. Some examples of this would be uncollected but earned taxes and earned leave benefits.
13
The government -wide financial statements of the City of Kalispell are segregated to distinguish
between functions supported predominantly by taxes and intergovernmental revenues
(governmental activities) and those that are intended to recover the majority of their costs
through user fees and charges for services (business -type activities). The governmental activities
of the City of Kalispell include general government/administration, public safety, public works,
culture and recreation, and housing and community development. The business -type activities of
the City of Kalispell include water distribution, sewer collection and treatment, solid waste
collection, and an airport.
The government -wide financial statements include, in addition to the primary government
described in the above paragraph, a legally separate parking commission, and a legally separate
Business Improvement District. The financial information of these component units is reported
separately on the Government -wide financial statements.
Fund Financial Statements
The City of Kalispell, like most other governmental entities, uses fund accounting. Funds are set
up to account for specific activities or objectives of the government. Funds also aide in ensuring
compliance with legal requirements. The City of Kalispell categorizes its funds as either
governmental, proprietary, or fiduciary.
Governmental funds correspond with the functions reported as governmental activities in
the government -wide financial statements. Governmental fund financial statements, by
focusing on near -term inflows and outflows of spendable resources, may be more useful
in evaluating a government's short-term fiscal health than the government -wide financial
statements.
A reconciliation has been prepared to help users more easily compare the governmental
fund balance sheet to the government -wide statement of net assets and the governmental
fund statement of revenues, expenditures, and changes in fund balance to the
government -wide statement of activities. These reconciliations can be useful in
contrasting, comparing and understanding the long-term impact (government -wide
statements) of near -term decisions (governmental fund statements).
The City of Kalispell maintains numerous individual governmental funds. The
governmental fund balance sheet and statement of revenues, expenditures, and changes
in fund balance present information separately only for funds which are considered
major. Major funds are determined by a formula which considers the percentage of total
governmental assets, liabilities, revenues, and expenditures contained in each individual
fund. The City of Kalispell has three major governmental funds; the General Fund
(always a major fund), the Community Development Loan Revolving (special revenue)
Fund, and the Special Improvement District 344 (debt service) Fund. All non -major
funds are presented as a group.
The City of Kalispell adopts an annual appropriated budget for its funds. A budgetary
comparison statement has been provided for the general fund and the major special
revenue fund to demonstrate compliance with this budget.
The City of Kalispell maintains two different types of proprietary funds. Enterprise
funds and internal service funds. Enterprise funds are used to report the same functions
presented as business -type activities in the government -wide financial statements.
Water, sewer, solid waste, and the airport make up the City of Kalispell's enterprise
funds. The City of Kalispell uses an internal service fund to accumulate and allocate its
data processing transactions internally among its various functions. Under the old
reporting model internal service funds were reported as proprietary funds because they
recovered most of their cost through user fees from other funds. Under this new model
these funds are eliminated through an allocation process and categorized as either a
governmental or business -type activity. Because the City of Kalispell's internal service
fund benefits governmental more so than business -type functions, it has been included
within the governmental activities in the government -wide financial statements.
Information in the proprietary fund financial statements is of the same type as that
provided in the government -wide financial statements, however, it is more detailed.
Individual fund data is provided for the water fund, and the sewer fund. Individual data
is not required for the airport fund or the solid waste fund, because they are not classified
as major funds.
The City of Kalispell maintains two funds to account for resources held by the
government for the benefit of outside parties. These fiduciary funds are not reflected in
the government -wide financial statements because the resources are not available to
support the City of Kalispell's own programs. The City of Kalispell must ensure that the
assets reported in these funds are used for their intended purpose. The accounting
method used for fiduciary funds is similar to that used for proprietary funds.
Notes to the Financial Statements
The information contained in the government -wide and fund financial statements is meant to be
used in concurrence with the notes to the financial statements. The notes present further detail of
the data provided by these statements.
Other Information
All required supplementary information other than GASB Statement 45 — Other Postemployment
Benefits (OPEB) schedules and the general and major special revenue funds budgetary
comparison schedules is included in the basic financial statements or the accompanying notes.
Therefore, the only information presented in the section for required supplementary information
is the OPEB information and required budgetary comparison schedules on pages 70-71.
The combining statements for non -major governmental and non -major proprietary funds are
presented immediately following the required supplementary information section. Combining
and individual fund statements and schedules can be found beginning on page 72 of this report.
A cash flow statement is also presented for the Kalispell Parking Commission with the
combining statements since it does not prepare separate financial statements.
15
FRO
As mentioned prior, net assets can be an important indicator of an entities financial well-being.
For the period ending June 30, 2011, the City of Kalispell's assets exceeded liabilities by
$163,196,374.
The largest portion of the City's net assets ($137,009,278 or 84%) reflects its investment in
capital assets (e.g., land, buildings, machinery and equipment, infrastructure); less any related
debt used to acquire those assets that is still outstanding. The City uses these capital assets to
provide services to citizens; consequently, these assets are not available for future spending.
Although the City's investment in capital assets is reported net of related debt, it should be noted
that the resources needed to repay this debt must be provided from other sources, since the
capital assets themselves cannot be used to liquidate these liabilities. A summary of net assets is
shown in the following table.
City of Kalispell - Net Assets
Govennnental Business -type
Activities Activities
Change
Change
FY11
FY10_
Inc(Dec)M1
FY10
Inc Dec
Current and other assets
$ 18,409,751
$ 16,728,693
$ 1,681,058
$ 12,593,850'
$ 12,382,406
$ 211,444
Capital assets
90,133,510!
90,432,914
(299,404)I
77,123,395
79,900,380'
(2,776,985)
Total assets
108,543,261
! 107,161,607
1,381,654'
89,717,245
92,282,786
(2,565,541)'
Long-term debt outstanding
$ 13,526,277
, $ 14,551,488
$ (1,025,211)
$ 18,685,027 '
$ 19,861,249
$ (1,176,222)';
Other liabilities
2,669,857
1,787,319
882,538
182,971 -
207,185
(24,214)
Total liabilities
16,196,134
16,338,807
(142,673)''
18,867,998
20,068,434
(1200,436)!
Invested in capital assets, net of debt
78,295,883
77,682,685
613,198'
58,713,395
60,359,380'
(1,645,985)
Restricted
8,129,527
7,186,867
942,660
5,914,396
5,731,993
182,403
Unrestricted (deficit)
5,921,717
51953,248
(31,531)
6,221,456
6,122,979
98,477
Total net assets
$ 92,347,127 ;
$ W822,800
$ 1,524,327'
$ 70,849,247
$ 72,214,352
$ (1,365,105)'
An additional portion of the City's net assets ($14,043,923 or 9%) represents resources that are
subject to external restrictions on how they may be used. The remaining balance of unrestricted
net assets ($12,143,173 or 7%) may be used to meet the City's ongoing obligations to citizens
and creditors.
At June 30, the City is able to report positive balances in all three categories of net assets, both
for the City as a whole, as well as for its separate governmental and business -type activities.
Net assets of the City were virtually unchanged for fiscal year 2011 in comparison to fiscal year
2010 ($163.2 million compared to $163 million).
16
City of Kalispell -Changes in Net Assets
Governmental Business -type
Activities Activities
Revenues
Program revenues (by major source):
Change Change
FY11 FY10 Inc(Dee) FY11 FY10 Inc(Dec)
$ (294,763)
(392,198)
(64,236)
Total revenues
$
23,019,144
$ 20,933,416 $
2,085,728
$ 8,349 643 $
9,100,840 $
(751,197)
Program expenses
G eral verttitt ni
$
5,31U;274
$ 5 149;809 ; $
160,465
Public safety
$
8729,290
$ 9290,t179.
(560,789)
Public works
S
3.306,165
S 2 927 1;'.
378,701
Culture and recreation
$
1.845,939
$ , 18603081_
(14,369)
Housing and community development
$
103.3.880
$ ' 1629 656
404,224
Debi smiez - interest
$
580 361
&27,67$ .
(47,317)
Airport
$ 21483.E
176702 ` $
37,934
Water
$ 2,689,293: r
2 638,01i�
51,282
Sewer
$ 5,8$28��..
a',976,393;'
(93,525)
Solid' 'ante
$ 718,139 $
801909=-
(83,770)
Total expenses
$
21,805,909
$ 21,484,994 $
320,915
$ 9,504,936 $
9,593,015 $
(88,079)
Excess (deficiency) before
special items and transfers
1,213,235
(551,578)
1,764,813
(1,155,293)
(492,175)
(663,118)
daiit ilossj clit sale of capifal assets
-
(392)'
392
- SDeCinlitem
-
(312,736)
-
(312,736)
Tzansfers net
{I12,574).
(1,94,558Y
81,984
112;5i4
194 559 '
(81,984)
Increase (decrease) in net assets
$
1,100,661
$ (746,528) $
1,847,189
$ (1,355,455) $
(297,617) $
(1.057.838)
Governmental Activities. Governmental activities in fiscal year 2011 increased the City's net
assets by $1,100,661. The key elements of the increase are:
➢ Capital grants and contributions increased by $1,067,295, mainly due to an ARRA grant
from the U.S. Department of Homeland Security. The proceeds of this $1,348,039 grant
were used to remodel the City's downtown fire station #51.
➢ Property taxes for general purposes increased almost 19% ($1,193,611). Most of this
increase is attributed to the GASB #34 adjustment to full accrual.
➢ Public works expenses increased $378,701; most of this increase is the result of a
Recovery Act street stimulus grant and the related expenses.
➢ Housing and community development expenses were up 25% ($404,224) also the result
of grants and related expenses.
17
The table and charts below and on the following page help illustrate the information presented
above. The table and bar chart present the cost and net cost (total cost less revenues generated
by the activity) of each of the City's four largest programs; Public Safety (police and fire), Public
Works (streets, light maintenance and signs and signals), Culture and Recreation (parks, urban
forestry, pool, etc.), and Community Development. Net cost shows the financial burden placed
on City taxpayers by each of these functions. The pie chart illustrates the different revenue
sources for the City's governmental activities and how much each source contributes.
Governmental Activities
(in Millions)
Total Cost Net Cost
of Services of Services
Public Safety
Public Works
Culture and Recreation
Community Development
Other
Totals
10000000
9000000
8000000
7000000
Z 6000000
5000000
4000000
3000000
2000000
100,0000
0
FY11
FY10
FYll
FY10
8.7
9.3
4.0
5.1
3.3
2.9
0.4
(0.5)
1.8
1.9
0.4
1.0
2.0
1.6
0.3
0.3
6.0
5.8
4.1
4.1
$ 21.8 $21.5 $ 9.2 $ 10.0
Expenses and Program Revenues - Governmental Activities for fiscal year 2011
gen gov't pub safety pub works culture/rec comm dev debt service
Activity
18
19
Business -type activities. Business -type activities decreased the City of Kalispell's net assets by
$1,355,455. The factors leading to this result were:
➢ Revenues of the City's business -type activities decreased $751,197. Charges for services
revenue was down almost $300,000. A minor increase in charges for services revenue of
the solid waste fund was offset by a decrease of over $300,000 in the water fund. This
12% decrease in the water fund is attributed to a wetter than normal fall and summer
resulting in less consumer outdoor water use.
➢ Investment earnings decreased 26%, attributable to a further decline in interest rates and
decrease in cash balances.
➢ There were no rate increases in any of the business -type funds.
➢ Capital grants and contributions revenue of the sewer fund decreased 39% or $$316,540,
attributable to the construction slow down and related contributed capital.
The charts below and on the following page help illustrate the information presented above
related to business -type activities net assets.
7000000
6000000
5000000
c 4000000
'^ 3000000
2000000
1000000
Expenses and Program R—nues - Business -type Activitles for fiscal year 2011
airport ester saver solid waste
Asti ity
20
a Capital
grants/contributions
11%
■ Operating
grants/contributions
0%
■ Investment/other
Earnings
3%
21
■ Chargesfor services
86%
f
r � r
The focus of the City of Kalispell's governmental funds is to provide information on near -term
inflows, outflows, and balances of spendable resources (fund balance). Spendable fund balance
(restricted, committed, assigned, and unassigned) is a useful tool when assessing the net
resources a government has available to spend at the end of a fiscal period.
At the end of fiscal year 2011, the City of Kalispell's governmental funds reported combined
ending fund balances of $9,271,790, an increase of $1,301,911 in comparison with the prior
fiscal year. Of the ending fund balance, $8,175,319 (88%) is restricted, indicating that
constraints placed on the use of resources are externally imposed, or imposed by law because:
assets are limited by specific grant agreements ($1,156,182); assets are limited by specific voter
approved bonds ($49,001); assets are limited by specific special assessments ($2,288,005); assets
are limited by state law ($4,627,662); assets are limited by contribution restrictions ($54,469).
$966,153 or 10% is available for spending at the City's discretion. Below is a short analysis of
each major governmental fund.
The general fund is the chief operating fund of the City of Kalispell. At the end of fiscal year
2011 unassigned fund balance of the general fund was $911,198, while total fund balance was
$1,142,263. The fund balance increased $375,251 during fiscal year 2011. Taxes and
assessments revenue increased 6% or $274,496. Intergovernmental revenue was also up
$126,275 and fines and forfeitures revenue increased by 10% or $52,141. Overall, the increased
revenue was more than enough to offset increases in public safety and public works expenditures
of $211,584 (3%) and $69,385 (14%), respectively. The increased public safety expenditures
were the direct result of the fees associated with Flathead County's new 911 center. The
increase in public works expenditures was split almost evenly between salaries and gas and oil.
At the end of fiscal year 2011, unassigned fund balance represents 9% of total general fund
expenditures.
The Community Development Loan Revolving fund is a special revenue fund used to make low
interest housing and commercial loans within the City of Kalispell. Principal and interest from
these loans or the purchase and subsequent resale of a fixed asset are the only sources of revenue
in this fund. At June 30, 2011, the fund balance of this fund was $348,081, a 21% increase from
fiscal year 2010. For fiscal year 2011, redevelopment expenditures were reduced to $0 from the
fiscal year 2010 total of $40,787, the result of no new projects.
Special Improvement District 344 (debt service) fund was established by the City of Kalispell in
fiscal year 2006 for the purpose of servicing the debt attributable to the construction of the
infrastructure needed in the industrial/commercial development known as Old School Station.
Fund balance at June 30, 2011, for SID 344 was $291,313, an increase of 6% from fiscal year
2010, a normal variance for a debt service fund.
22
Proprietary Funds
The City of Kalispell's proprietary funds financial statements provide the same type of
information found in the government -wide financial statements, but in more detail. Unrestricted
net assets and the total growth in net assets of the proprietary funds by fund are:
Proprietary Fund Net Assets
of
Unrestricted Unrestricted Change in % Change in
Net Assets Net Assets Net Assets Net Assets
Water
$ 3,101,840
50%
$ (245,512)
18%
Sewer
2,293,082
37%
(1,077,760)
80%
Other
826,534
13%
(32,183)
2%
Total
$ 6,221,456
100%
$ (1,355,455)
100%
For the discussion regarding major changes in net assets of the proprietary funds see the
explanation above in the business -type activities of the statement of activities.
The City of Kalispell's general fund expenditures budget for fiscal year 2011 was $10,225,704.
Actual expenditures for the year were $9,930,080, a favorable variance of $295,624. Actual
public safety expenditures were $162,177 less than budgeted, primarily due to lower than
expected personnel cost from vacancy savings and staff turnover. Actual general government
expenditures were $120,921 less than budgeted, the result of most general government
departments having less than anticipated personnel cost and departments making efforts to hold
down expenditures where possible.
Actual revenues of the general fund were $9,864,505, which failed to meet the budgeted amount
of $9,927,956, an unfavorable variance of $63,451. Licenses and permit revenue was $51,169,
less than 51% of the budgeted amount of $101,081. This was the result of the continued
construction lull in the City of Kalispell. Intergovernmental revenue for fiscal year 2011 also
showed a negative budget variance of $77,669, the direct result of lower than expected Montana
State on -behalf retirement payments to public safety. These payments are directly tied to public
safety salaries.
23
Capital Assets
At the end of 2011, the City of Kalispell has $167,256,905, net of depreciation, invested in a
broad range of capital assets, including police and fire equipment, streets, buildings, land, park
facilities, garbage collection equipment, and water and sewer lines.
CITY OF KALISPELL'S CAPITAL ASSETS
(NET OF DEPRECIATION)
Land
Governmental
activities
2011
$ 2,552,209
2010
$ 2,552,209
Business -type
activities
2011
$ 1,699,194
2010
$ 1,699,194
$
Total
2011
4,251,403
2010
$ 4,251403
Buildings
$ 12,742,899
$ 11,814,435-
94,146
$ 109,828
$
12,837,045
11 924263
Improvements not buildings
$ 9,939,187
$ 9,841,110
$
9,939,187
9,841,110
Machinery and equipment
$ 2,889,618
$ ,3,064,045
293,010
$ ' 447,536
$
3,182,628
3,511,581
Infrastructure
$ 61,741,055
$ 62,851,603
Construction in Progress
$ 268,543
$ 309,514 `
129,536
$ 123,210
$
398,079
432,724
Source of Supply
4,048,018
4,016,699
$
4,048,018
4,016,699
Pumping Plant
2,225,173
2,335,210
$
2,225,173
2,335,210
Treatment Plant
22,056,308
23425 483
$
22,056,308
23,425,483
Transmission and Distribution
35,523,314
36,428,074
$
35,523,314
36,428,074
General Plant
1,908,726
2,006,263
$
1,908,726
2,006,263
Storm Sewer system
9,145,969
9,308,881
$
9,145,969
9,308,881
Total
$ 90,133,511
$ 90,432,916
$ 77,123,394
'$ 79,900,378 -
$ 167,256,905
$ 170,333,294
Governmental activities machinery and equipment includes the assets of the Citys Data Processing fund
Major capital asset events during the fiscal year 2011 included the following:
➢ Reconstructed Fire Station #61 through a Federal Grant for $1,337,431.
➢ Organizations contributed buildings valued at $190,000 to the City and located at the
Kalispell Youth Athletic Complex (KYAC).
➢ Kidsports constructed seven new soccer fields at the KYAC valued at $445,602.
➢ Continued work on the Woodland Connector Trails. Fiscal year 2011 construction cost was
$124,110 which is 92% paid by a federal grant.
➢ Booked streets with a historical value of $1,138,755.
➢ Purchased (3) new police cars; a new water tender for the fire department; a truck, trailer, and
paver for the public works department; and a mower and bucket truck for the parks
department. This equipment was purchased for governmental activities at a cost of $312,136.
➢ A backhoe was purchased by the water department for $106,232.
➢ $31,286 was used by the water department to make security upgrades to the water supply,
and $92,626 to develop the section #36 well.
➢ The city completed a water main improvement on 11th Street East from 7th Avenue to
Woodland Avenue at a project cost of $167,942.
➢ Storm drain improvements were made on 11th Street East valued at $43,992 and paid for by a
federal grant.
➢ Developer's contributed fire hydrants valued at $34,400. 2,085 linear feet of new water main
valued at $99,922 was installed and contributed to the City by developers.
➢ The water department installed 499 meters.
➢ Paved 12 alleys (over 4000'). Replaced almost 776' of sidewalks.
Additional information on capital assets can be found in the notes of the basic financial
statements (Note D. Capital Assets pages 50-52).
24
_I"M
At the end of fiscal year 2011, the City of Kalispell had total long-term debt outstanding of
$32,211,305. Of this amount, $4,450,000 comprises debt backed by the full faith and credit of
the government and $2,673,000 represents bonds secured solely by specific revenue sources (i.e.,
revenue bonds). The remainder consists of $17,062,000 outstanding on State Revolving Fund
loans for construction/expansion of the wastewater treatment plant, the extension of sewer lines
south on Highway 93, and the construction of a water storage facility and the related
distribution/supply system. There is also $4,077,194 of special assessment debt for which the
City of Kalispell is liable in the event of default by the property owners subject to the
assessment, and $2,682,566 of loans for the purchase of other property and equipment.
CITY OF KALISPELL'S OUTSTANDING DEBT
Governmental Business -type Total
activities activities
2011 2010 2011 2010 2011
General obligation bonds $ 4,450,000 $ 4,805,000 $ 4,450,000 $
Revenue/Urban Renewal bonds
$ 1,325,000
1,445,000 1,348,000 1761,000
$ 2,673,000
$ 3,206,000
SRF loans
17,062,000 17,780,000
$ 17,062,000
$ 17,780,000
Assessments
$ 4,077,194
4,410,462
$ 4,077,194
$ 4,410,462
Contract debt/loans
$ 2,682,566
2,833340 >
$ 2,682,566
$ 2,833,340
Total
$ 12,534,760
$ 13,493,802 $ 18,410,000 $19,541,000
$ 30,944,760
$33,034,802
Other obligations of the City of Kalispell include accrued vacation pay and sick leave
(compensated absences). More detailed information about the City's long-term liabilities is
presented in the notes to the financial statements (Note E. Long -Term Debt pages 53-58).
25
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES
The City's elected and appointed officials considered many factors when setting the fiscal year
2012 budget, tax rates, and fees that will be charged for the business -type activities. These
factors include: Capital needs; inflation; status of the City's agreements with the bargaining
units; local economics, including the citizen's ability to pay. In some instances, City data is
unavailable and Flathead County data was used.
JVU1l.G. V.J. 1JG1JQ11111U116 VL LQUVl Q11U L11UUNL1Y.
26
➢ Flathead County's unemployment rate (unadjusted) stood at 11.3% as of June of 2011, which
is slightly higher than the June 2010 rate of 10.9 percent. This is worse than the State's
unemployment rate of 7.8%, and the Nation's rate of 9.3 percent for the same month and
year.
➢ Applications for building permits and other internal indicators of growth remained low in
fiscal year 2011. Short-term future forecast are not favorable.
➢ The rapid population growth which Flathead County and Northwest Montana experienced for
many years continues to slow.
➢ Energy costs continue to rise.
➢ Cost of labor, health, liability, and property insurance continue to rise.
During fiscal year 2011, fund balance in the General Fund increased to $1,142,263. The City of
Kalispell has not appropriated any of this amount for spending in the 2012 fiscal year budget.
The City has determined that preserving this available fund balance/reserve is necessary. The
City continues to levy the maximum mills permitted by law.
The City Council approved the following rate increases for fiscal year 2012:
➢ Governmental: no rate increases
➢ Business -type: Solid waste rates were increased less than 3%. Residential solid waste
service increased from $108 to $111 annually. Sewer bi-monthly administrative (base)
charge increased from $9.38 to $15.00.
There were no other rate increases.
Request for Information
This financial report is designed to provide a general overview of the City of Kalispell's finances
for all those with an interest in the government's finances. Questions concerning any of the
information provided in this report or requests for additional financial information should be
addressed to the City of Kalispell, Finance Director, P.O. Box 1997, Kalispell, MT 59903-1997.
27