Eugene F Herman Scottish Rite Childhood Language Clinic

Nonprofit profile at a glance

EIN
810534155
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Billings, MT, USA
Phone
4062591680
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Voluntary Health Associations & Medical Disciplines N.E.C.

Reported finances

Revenue
$167,746
Expenses
$99,356
Assets
$1,314,863
Liabilities
$-266

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Jered Scherer (President)

People named in this filing

  • Jered Scherer (President)
  • Adam Johnson (Treasurer)
  • Llewellen Fletcher (Secretary)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Language and Speech Disorders Programs: Language Clinic provides speeach therapy sponsorships to children at no cost to child or family. Also provide assistance for parent traing courses to assist parents

What it reported doing in 2025

Provision of free Speech Language, Occupational and Physical Therapy to children of families without resources to access services. Support agreements are in place with local providers of Speech and Language Therapy Services and sponsorships are provided to primarily pre-school age children (approximately 45-50 children at any one time. Additionally, parents of these children are being subsidized to attend specialized parent training classes to enable them to reinforce lessons learned in therapy at home.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 82% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 53
  • Accountability: 64
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.4%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.8%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 13.23; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $99K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 9 filing years from 2016 to 2025
  • 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.