Friends of Park County

Nonprofit profile at a glance

EIN
854085391
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
Livingston, MT, USA
Phone
4069461658
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$168,037
Expenses
$123,993
Assets
$172,007

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

Leadership & pay

8 people listed

People named in this filing

  • KENNETH C COCHRANE (CHAIR)
  • HEIDI BARRETT (VICE CHAIR)
  • KATHY FOOTE (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Promote thoughtfully planned growth in order to protect and enhance park county's vibrant communities, sustainable working land, and healthy natural resources.

What it reported doing in 2025

During 2025, friends of park county was an active contributor to public discussins about the pace and pattern of development and how that development could be better managed to protect natural resources and maintain community character. It conducted this work using the production and presentation of educational materials, hosting small group discussions, letters to the editor, meetings with county & city officials and board members and communications to its supporters. It presented testimony and offered recommendations on planning and land regulation matters before the park county board of commissioners, the park county planning board, the city of livingston commissioners, and the city of livingston planning board.

Operating model

Revenue model
Donor-supported. 100% 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. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 100
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.8%; rating input score 74
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 26.2%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 55.2%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 9.8% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 73.8% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $124K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • 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.

  • High — Sustainability: Officer compensation ratio scored 4/100.