Billings Education Association

Nonprofit profile at a glance

EIN
810304158
IRS 990 coverage
2011–2022
Forms available
Form 990 2022, Form 990-N 2018
Location
Billings, MT, USA
Phone
4062489812
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$289,924
Expenses
$365,734
Assets
$802,019
Liabilities
$215,224

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Lance Edward (Vice President)
  • Doug Robison (President)

Highest reported compensation

  • Lance Edward (Vice President): $5,500 total reported compensation
  • Alice Asleson (Secretary): $4,000 total reported compensation
  • Brooke Taylor (2nd Vice Presid): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Organization is to advocate for its members' human, constitutional, and professional rights. The Organization supports the goals of professional excellence, economic security for educators, adequate financing for public education, and strives to be a leader in solving social problems related to education.

What it reported doing in 2022

Representation of Billings teachers, educators, clinicians, and therapists and advocacy for their human, constitutional, and professional rights. Recognition of student excellence through a scholarship program and recognition of student need through an assistance program.

Operating model

Revenue model
Membership-supported. 64% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 90
  • Accountability: 55
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.3%; rating input score 66
  • Program expense ratio: 51.8%; rating input score 52
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 70%; rating input score 70; 18th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -26.1%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 2.19; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 66.3% of revenue deployed · 51.8% of spending went to programs
  • Governance: 7 of 10 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $189K in reported program spending
  • Leadership: top reported pay $6K · 10 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2011 to 2022
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.