Helena Regional Sports Association

Nonprofit profile at a glance

EIN
474596802
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Helena, MT, USA
Phone
4064424600
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Community Recreational Centers

Reported finances

Revenue
$127,319
Expenses
$158,984
Assets
$475
Liabilities
$42

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

Leadership & pay

6 people listed

Executive titles in this filing

  • KELLY POSEWITZ (EXECUTIVE DIRECTOR)
  • ELIZABETH KRAUS (PRESIDENT)

People named in this filing

  • KELLY POSEWITZ (EXECUTIVE DIRECTOR)
  • ELIZABETH KRAUS (PRESIDENT)
  • HEATHER GRAHAME (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To address the unmet health and wellness needs in our community.

What it reported doing in 2024

Helena regional sports is the non-profit catalyst working with the community to build a sporting and events complex in helena. Our work over the past year includes identifying investors interested in providing capital for construction for a complex.

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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 17
  • Transparency & Controls: 100
  • Sustainability: 7
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.3%; rating input score 18
  • Program expense ratio: 14.6%; rating input score 15

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: -24.9%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 49.6%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -135.7% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -42.2% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -194.7% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 18.3% of revenue deployed · 14.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $23K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 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: Mission deployment rate scored 18/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.