Bird of Pray Foundation

Nonprofit profile at a glance

EIN
474774207
IRS 990 coverage
2017–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-EZ 2016, Form 990-N 2015
Location
Billings, MT, United States
Phone
4068392999
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Religious (unspecified)

Official website

Reported finances

Revenue
$498,120
Expenses
$270,898
Assets
$1,352,438
Liabilities
$150,970

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JEFFREY BISCOE (PRESIDENT-EXECUTIVE DIRECTOR)

Highest reported compensation

  • JEFFREY BISCOE (PRESIDENT-EXECUTIVE DIRECTOR): $78,039 total reported compensation
  • JUDY ADAMS (DIRECTOR): $10,127 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To bring hope through humanitarian assistance to those in need in our community and around the world. We always establish the validity of a need before assisting anyone. We also continually monitor how funds are being used to ensure effectiveness. In order to increase our impact in assisting people, we love to network with other organizations to help provide a more complete range of relief. If you would like to learn more about some of our partner organizations, please click here. Our Team We have an incredible and motivated team of family oriented individuals. On a daily basis we strive to grow and continue our mission of providing humanitarian support for people in need. Each of our board and team members use their strengths and abilities to help expand our programs and to ensure sustainab.

What it reported doing in 2024

Compassion cars program provides safe, reliable transportation to economically vulnerable families and individuals at no to little cost to them. Reliable transportation in Montana is a vital component for self-sufficiency, the care of children, stable employment, and the pursuit of education. In 2019 a shop building was purchased to provide an area to inspect and prepare purchased vehicles for distribution for those in need. In 2020, land was purchased in order to construct a larger shop facility in the near future for this expanding program

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 86
  • Accountability: 84
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.7%; rating input score 49
  • Program expense ratio: 89.6%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 45.6%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 4.99; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 32.5%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 11.4% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 27% per year; rating input score 100; 90th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 48.7% of revenue deployed · 89.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $243K in reported program spending
  • Leadership: top reported pay $78K · 4 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 49/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.