Montana Magistrates Association

Nonprofit profile at a glance

EIN
810414923
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Bridger, MT, USA
Phone
4064253825
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Boards of Trade

Reported finances

Revenue
$50,948
Expenses
$30,015
Assets
$86,761
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Jessie Connolly (President)

People named in this filing

  • Burt Kraft (Treasurer)
  • Jay Scheffield (Director)
  • Jessie Connolly (President)

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

Montana Magistrates Association helps to educate judges in the court system, advocates for laws that are appropriate for their courts, and improve the court system.

What it reported doing in 2024

The program service accomplishments are to assign a training judge to assist all new judges when they assume office. The training judge instructs new judges in matters of court administration, court procedures, and the law necessary for the judge to conduct the court. The MMA provides specific information to assist indvidual members to resolve issues about separation of powers, funding, or personnel. At times, an individual member may have an issue with their local jurisdiciton about separation of powers, funding or personnel. The MMA, through the advocacy committee, assists members to resolve issues about the lawful operation of courts. This activity occurs on an as needed basis.

Operating model

Revenue model
Membership-supported. 93% of the money available for current operations came from membership dues.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 100
  • Accountability: 12
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.6%; rating input score 61
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 41.1%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 2.89; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 8% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 60.6% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $30K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • 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.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.