Church Women United of Columbia Falls
Nonprofit profile at a glance
- EIN
- 840718224
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-N 2015
- Location
- Columbia Fls, MT, USA
- Phone
- 4068711022
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Limited
- Affiliation
- Christianity
Reported finances
- Revenue
- $700
- Expenses
- $0
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
People named in this filing
- Betty Henneberg (Managing Member)
- Valerie Carlin (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 funding for other non-profit organizations by selling donated goods at the retail thrift store. Final return all assets sold and all profits donated to other non-profit organizations
What it reported doing in 2024
Donated to School District #6 of Montana for adaptive playground equipment $100k High School Choir $5k Teacher Grants HS $20k bookmobile $3k JR High Bank $3k
Operating model
- Revenue model
- Donor-supported. 100% 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 program spending has grown recently. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 56
- Transparency & Controls: 63
- Accountability: 12
- Sustainability: NotEnoughData
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 70%; rating input score 70; 0th 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: Limited
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- 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: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: 196% per year; rating input score 100; 99th percentile among comparable filings
- Revenue growth: 22.5% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 25.9% per year; rating input score 100; 94th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed
- Governance: 2 of 7 filing controls reported
- Programs: 31 filed program accomplishments · $628K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 36 of 39 current checks pass · 3 findings to review
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Series program expenses within total did not reconcile in the filed values.