Citizens for Balanced Use

Nonprofit profile at a glance

EIN
202858176
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Gallatin Gateway, MT, USA
Phone
4066004228
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Official website

Reported finances

Revenue
$113,663
Expenses
$127,061
Assets
$151,197
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • KERRY WHITE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KERRY WHITE (EXECUTIVE DIRECTOR): $30,000 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 educate the public on the issues that confront our ability to access and actively manage our public lands.

What it reported doing in 2024

In 2024, cbu marked its 20th year advocating for multiple-use access to public lands. The organization participated in numerous collaborative groups (bdwg, bedrc, tsra, swmcc) and meetings across Montana and neighboring states, promoting responsible forest management, trail development, and access for all users, including the elderly and disabled.cbu opposed restrictive designations like new wilderness areas and conservation easements, citing their negative impact on local economies and land access. They supported initiatives like the buck creek national recreation area, mccarty road survey, and fish creek trail development.the group raised awareness about the misuse of the equal access to justice act (eaja), excessive litigation, and regulatory burdens that hinder land and resource management. Cbu also engaged in public education, fundraising events like the trailraiser banquet, and media outreach including Montana talks.they advocated for revising federal acts (esa, nepa, eaja), supported resource development, and worked with local governments to preserve cultural heritage and economic vitality in rural communities. Cbu remains committed to protecting access, promoting stewardship, and supporting sustainable use of public lands.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -11.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 23.6%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -2.7% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $122K in reported program spending
  • Leadership: top reported pay $30K · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.