Back County Horsemen of Montana

Nonprofit profile at a glance

EIN
810480297
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Columbia Falls, MT, USA
Phone
4065813160
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Forest Conservation

Official website

Reported finances

Revenue
$74,793
Expenses
$59,013
Assets
$89,469
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

People named in this filing

  • Mack Long (Chairman)
  • Sandy Himmel (Vice Chairman)
  • Daniel Marsh (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To perpetuate the common sense use and enjoyment of horses in America's back country, roadless backcountry and wilderness areas. To work to ensure that public lands remain open to recreational stock use. To assist the various government and private agencies in their maintenance and management of said resource. To educate, encourage and solicit active participation by the general public in the wise and sustaining use of the back country resource by horses and people commensurate with our heritage. To foster and encourage the formation of new state back country horsemen organizations. To seek out opportunities to enhance existing areas of recreation for stock users.

What it reported doing in 2025

Education in the form of Defensive Horse Safety Light on the Land instruction and Youth education on horse safety and packing techniques.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 82
  • Sustainability: 66
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.3%; rating input score 38
  • Program expense ratio: 48.6%; rating input score 49

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 21.1%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.52; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -100.8% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -13.8% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 19.3% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 38.3% of revenue deployed · 48.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $29K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.