Masonic Home of Montana Inc
Nonprofit profile at a glance
- EIN
- 810231794
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Helena, MT, USA
- Phone
- 4064585431
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Senior Citizens' Housing/Retirement Communities
Reported finances
- Revenue
- $1,217,480
- Expenses
- $1,445,226
- Assets
- $1,750,683
- Liabilities
- $131,458
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- DAVID NIELSEN (PRESIDENT)
- EARL NILSEN (VICE PRESIDENT)
People named in this filing
- LEWIS SMITH (TRUSTEE)
- DAVID NIELSEN (PRESIDENT)
- JONATHAN JACKSON (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The masonic home of mt is committed to providing a safe and nurturing environment to residents in need of quality assisted care. Our assisted living provides a home-like environment that enhances a residents privacy, dignity, choice, individuality, and independence.
What it reported doing in 2024
Provide retirement and related services to masons and their families and other retirees.
Operating model
- Revenue model
- Earned-program. 87% of the money available for current operations came from fees and other program revenue.
- 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some related-organization disclosures are missing.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 34
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.5%; rating input score 99
- Program expense ratio: 83%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Scored; rating input score 0
Accountability
- Independent voting board: 100%; rating input score 100; 63rd 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: -18.7%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 1.21; rating input score 49; 49th percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings
- Revenue growth: -2.1% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -2.4% per year; rating input score 0; 11th percentile among comparable filings
Details
- Where the money goes: 98.5% of revenue deployed · 83% of spending went to programs
- Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $1.2M in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules · includes major donors and related organizations
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 1 filed related-organization link
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- High — Sustainability: Operating margin scored 10/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.