Montana Mountaineering Association

Nonprofit profile at a glance

EIN
043748435
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2020
Location
Bozeman, MT, USA
Phone
4065220659
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$235,022
Expenses
$277,191
Assets
$124,558
Liabilities
$10,851

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MIGUEL STRUNK (President)

Highest reported compensation

  • MATT ZIA (Executive Dir.): $33,230 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support the Montana community with education and mentorship regardless of economic background, previous experience, gender, age sexual orientation, race or ethnicity by offering a variety of instructional experiences, including guided trips and educational programs focused on alpine endeavors.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% 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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 78
  • Accountability: 58
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.5%; rating input score 97
  • Program expense ratio: 81.9%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 55.6%; rating input score 56; 46th 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: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.9%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 12%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 18.6% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 11.3% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 12.7% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 96.5% of revenue deployed · 81.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $227K in reported program spending
  • Leadership: top reported pay $33K · 5 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2022 to 2025
  • 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 — Accountability: Governance controls: 7 of 7 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 56/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.