Highwood Public School Foundation

Nonprofit profile at a glance

EIN
853044423
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Highwood, MT, USA
Rating
95
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$74,025
Expenses
$162,927
Assets
$53,188
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • COLIN LEE (PRESIDENT DIRECTOR)

People named in this filing

  • COLIN LEE (PRESIDENT DIRECTOR)
  • TAMARIEL CHRISTOPHER (TREASURER DIRECTOR)
  • ROBERT L NUTT (SECRETARY DIRECTOR)

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

The primary exempt purpose of the foundation is to support the public school or schools in highwood mt and the improvement of the community of highwood. The foundations support of the k-9 highwood public school is organized around five "pillars": technology including stem instruction "discovery grants" requested by faculty building and grounds improvements arts music shop speech drama and debate and athletics

What it reported doing in 2024

In 2024 the foundation provided much-needed faculty housing to the highwood public school by purchasing a newly-manufactured three bedroom two bath house and having that house installed on a concrete foundation on a school-owned lot adjacent to the school. The foundation provided funding supervised the purchase and installation and using volunteers landscaped the lot - manufactured house $117,040; concrete and site work $32,000; utilities hoop up $5,000 and gutters $2,428 for a total cost of $157,488. Title to the faculty house is held by the school. The school is responsible for ongoing maintenance and insurance and for the rental of the faculty house. That house was promptly upon its completion occupied my a middle school teacher .

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 24
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • 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: -120.1%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 182.6% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 19.4% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: -91.1% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $163K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.