Counterpoint Inc
Nonprofit profile at a glance
- EIN
- 810382705
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Livingston, MT, USA
- Phone
- 4062222472
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,038,143
- Expenses
- $2,051,188
- Assets
- $758,313
- Liabilities
- $53,104
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Scott McMillion (President)
- Dick Murphy (Vice President)
Highest reported compensation
- Dave Eaton (Exec Director): $69,237 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Counterpoint offers intensive and standard work/day services and supported employment services. Counterpoint also offers three types of residential services: intensive group home, standard group home, and independent living supports.
What it reported doing in 2024
Education, training, transportation and housing of developmentally disabled adults to maximize individuals functioning in a community environment.
Operating model
- Revenue model
- Earned-program. 89% of the money available for current operations came from fees and other program revenue.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 34
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.6%; rating input score 92
- Program expense ratio: 90.6%; rating input score 91
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 63rd 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: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.6%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 0.37; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 65; 65th percentile among comparable filings
- Officer compensation ratio: 3.4%; rating input score 66; 66th percentile among comparable filings
Growth
- Program expense growth: 3.4% per year; rating input score 100; 30th percentile among comparable filings
- Revenue growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: -1.4% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 91.6% of revenue deployed · 90.6% of spending went to programs
- Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.9M in reported program spending
- Leadership: top reported pay $69K · 10 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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: 2 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 31/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- High — Growth: Asset growth scored 0/100.