Laurel Montana Community Foundation Inc

Nonprofit profile at a glance

EIN
473756434
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-T 2025, Form 990-N 2021
Location
Laurel, MT, USA
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$76,930
Expenses
$37,555
Assets
$752,902
Liabilities
$190,690

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JON RUTT (PRESIDENT)

People named in this filing

  • JON RUTT (PRESIDENT)
  • DAVE BAUER (SECRETARY)
  • AMY MULLANEY (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide fiscal sponsorship, philanthropic opportunity, community benefit, empower local youth

What it reported doing in 2025

To empower local youth seeking higher education by providing scholarship grants. We sponsor seven scholarship funds and granted money to 10 students in 2025. We also granted $2000 to local teachers in support of their services in educating the children of our community. We want to continue growing our scholarship funding support and allowing students and local community members in need to access these funds for community benefit and reward.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 46% for direct work, and 54% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 87
  • Accountability: 70
  • Sustainability: 73
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.2%; rating input score 44
  • Program expense ratio: 90.8%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 91.1%; rating input score 91; 57th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 51.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 20.05; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: -26.1% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 44.2% of revenue deployed · 90.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $34K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • 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.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.