Citizens for a Better Flathead

Nonprofit profile at a glance

EIN
810482317
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Kalispell, MT, USA
Phone
4067568993
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$441,132
Expenses
$374,262
Assets
$206,990
Liabilities
$10,592

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • MAYRE FLOWERS (CO-CHAIR): $12,496 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

What do we do? The mission of citizens for a better flathead is to foster citizen participation and champion sustainable solutions needed to keep the flathead ecologically and economically healthy. Since 1992, citizens for a better flathead has been a leader at the forefront of addressing the challenges that rapid growth is bringing to our region. We work to protect the valley's clean water, natural beauty, and friendly communities through solid planning and policy solutions. We champion the democratic principles, sustainable solutions, and shared vision necessary to keep the flathead special forever. Primary program overview: over our thirty-four years of work in the flathead, we have built a reputation as a non-partisan, well informed, and solution-oriented community advocacy organization. We focused on land use, water quality, transportation, and waste reduction issues. We work to alert and inform the public of opportunities to be actively involved in critical decisions shaping how

What it reported doing in 2025

Protecting water quality and conserving water resources: citizens for a better flathead (cbf) continued to monitor and respond to projects, policies, and resident's concerns on matters that could threaten and impact water quality and water rights within the flathead basin. We work daily to identify the best available science and proactive solutions to protect and sustain the flathead's waters for current and future generations. We have been actively sharing research and information with the public, encouraging public participation, attending meetings and submitting comments. We continue to work to hold decision makers accountable to protecting our water quality and water resources, through recent court filings when we find that decisions were not grounded in science, were arbitrary and capricious, failed to comply with existing laws, and/or violated the public's to know and participate in issues of significant interest to the public. Community driven planning: cbf educated individuals about current updates to growth policies and transportation planning in the flathead's three cities and the county, by sharing research and information, encouraging public participation, attending meetings, and submitting comments. We have long-standing and deep relationships with neighborhoods across the county and work in collaboration with these neighborhoods. This year, we worked closely with a number of different neighborhood groups and provided research and assistance to them, including supporting them on making effective comments on pending policy decisions impacting their neighborhoods. Through research-based newsletters, public testimony, and collaborative legal action, when necessary, cbf informs and empowers the flathead citizenry. We work on an on-going basis to ensure that local government policies and decisions give meaningful consideration to the well-being of the whole community, the environment, and future generations. Cbf's efforts have contributed to the adoption of policies that limit urban sprawl, encourage affordable housing strategies, protect groundwater, preserve agricultural lands, and champion local control in local planning and governance. Reducing waste-conserving resources: for over 30 years, cbf has been dedicated to advancing practices of waste reduction, reuse, and recycling and promoting sustainable practices throughout the flathead area. In 2025, cbf delivered waste reduction and recycling lessons to more than 2,000 students across the county. We have also published and distributed thousands of resource guides to encourage reuse, repair, and recycling as well as proper disposal of hazardous waste for three decades. Cbf currently maintains an informational website to support public awareness on waste reduction and reuse. Public participation: encouraging, increasing, and defending the public's right to informed and meaningful public participation is at the heart of the work we do. It is an issue we have raised in numerous public hearings this year. This year, we also filed a case challenging the barriers to public participation and the public's right to know created by the lakeside county water and sewer district board in a lawsuit challenging the constitutionality of their public process.

Operating model

Revenue model
Donor-supported. 70% 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

STRONG - 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: 76
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71%; rating input score 71
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: $71.23 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.2%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 71% of revenue deployed · 83.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $313K in reported program spending
  • Leadership: top reported pay $12K · 7 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.