Eagle Mount Great Falls

Nonprofit profile at a glance

EIN
810498964
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Great Falls, MT, USA
Phone
4064541449
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$644,201
Expenses
$501,207
Assets
$2,211,297
Liabilities
$23,313

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Debra Sivumaki (Executive Director)
  • Jim Senst (President)
  • Sara Goldsmith (Vice President)

Highest reported compensation

  • Debra Sivumaki (Executive Director): $75,050 total reported compensation

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

Overview

Mission

Eagle Mount Great Falls provides therapeutic and recreational activities for children and adults of all ages with physical, developmental, behavioral and/or mental challenges, striving to improve the quality of life for them and their families.

What it reported doing in 2024

Animal Assisted Activities: The Eagle Mount equestrian center promotes safety and optimal outcomes in equine-assisted activities and small animal activities for individuals and families with special needs as well as veterans. We follow standards provided by PATH, Intl as well as developing in-house standards of operations focusing on safety and the needs of our participants. Equine assisted activities such as recreational riding and equine assisted learning, and small animal activities with our goats and chickens are available for individuals, groups, and other special groups. We also travel with our horses and goats to group, nursing and retirement homes, schools and other interested groups.

Operating model

Revenue model
Donor-supported. 66% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 87
  • Accountability: 95
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.2%; rating input score 66
  • Program expense ratio: 69.5%; rating input score 69
  • Fundraising efficiency: $4.58 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 24th 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.2%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 4.41; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 15%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 66.2% of revenue deployed · 69.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 6 filed program accomplishments · $348K in reported program spending
  • Leadership: top reported pay $75K · 8 people listed
  • Consistency: 46 of 47 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 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 — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 23/100.