Blackfoot Pathways Sculpture in the Wild Inc

Nonprofit profile at a glance

EIN
465392219
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Lincoln, MT, USA
Phone
4064310325
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Visual Arts Organizations

Official website

Reported finances

Revenue
$732,396
Expenses
$65,645
Assets
$964,029
Liabilities
$313

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BECKY GARLAND (PRESIDENT)
  • ANNETTE GARDNER (VICE PRESIDENT)

People named in this filing

  • BECKY GARLAND (PRESIDENT)
  • ANNETTE GARDNER (VICE PRESIDENT)
  • SARAH MUSE (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide nbsp; an nbsp; environment nbsp; for nbsp; the nbsp; creation nbsp; of nbsp; significant nbsp; artwork nbsp; both nbsp; permanent nbsp; and nbsp; temporary nbsp; inspired nbsp; by nbsp; the nbsp; environmental nbsp; and nbsp; industrial nbsp; heritage nbsp; of nbsp; the nbsp; blackfoot nbsp; valley nbsp; while nbsp; fostering nbsp; an nbsp; awareness nbsp; and nbsp; appreciation nbsp; of nbsp; the nbsp; arts nbsp; through nbsp; the nbsp; community

What it reported doing in 2024

Sculpure in the wild provides a neutral ground for discussions about a new approach to environmental stewardship and the creation of a new economic future for the community. Bpsw is delivering in ways that are tangible and palpable for the community.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
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 voting board members are independent.

Rating breakdown

  • Financial Efficiency: 25
  • Transparency & Controls: 93
  • Accountability: 12
  • Sustainability: 93
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.9%; rating input score 6
  • Program expense ratio: 65.8%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 91%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 14.69; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 11.5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 5.9% of revenue deployed · 65.8% of spending went to programs
  • Governance: 0 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 16 of 20 current checks pass · 4 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 6/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.