Butte Spirit Center

Nonprofit profile at a glance

EIN
833127164
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Butte, MT, USA
Phone
4064982892
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Temporary Housing

Reported finances

Revenue
$1,045,172
Expenses
$829,902
Assets
$1,008,172
Liabilities
$3,445

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

Leadership & pay

8 people listed

Executive titles in this filing

  • SEAN WISNER (PRESIDENT)

Highest reported compensation

  • DEMETRIUS FASSAS (EXECUTIVE DI): $33,763 total reported compensation

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

Overview

Mission

Our mission is to provide supportive housing and services to those recovering from substance abuse by creating an accessible, drug and alcohol-free environment, supporting fellowship and building partnerships among the recovery community. We seek to build connections with those that are invested in their own inner transformation, and to help them transition into a healthy peer supported network.

What it reported doing in 2024

Butte spirit center operates community-centered safe transitional living for people in early recovery from substance use disorder. In the current year the organization provided stable, recovery-oriented housing and comprehensive support services to 48 adults with substance use disorders, representing an 85% increase in individuals served compared to the prior year. Services includes evidence-based coordination, 24/7 peer support, recovery coaching, life skills development, and community integration. The program maintained a 73% continuous sobriety rate, achieved 100% employment placement for residents discharged from the program, and ensured 100% of program graduates secured stable housing at discharge. The organization operates asam 3.1 level recovery housing and partners with more than 15 referral agencies to support successful transitions from higher levels of care to independent living.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 91% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 89
  • Accountability: 70
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 97.4%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.6%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 1.21; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 62.5% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 35.4% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 28.3% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 77.4% of revenue deployed · 97.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $808K in reported program spending
  • Leadership: top reported pay $34K · 8 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 55/100.