Montana State Elks Association Llc

Nonprofit profile at a glance

EIN
844023428
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Great Falls, MT, USA
Phone
4067880698
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Fraternal Societies

Official website

Reported finances

Revenue
$105,040
Expenses
$79,111
Assets
$233,302
Liabilities
$54,519

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

Leadership & pay

8 people listed

Executive titles in this filing

  • JAMES HARTER (President)

People named in this filing

  • MARIA SNOW (Treasurer)
  • GORDON SIRRINE (Trustee)
  • JAMES HARTER (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

College scholarships for Montana high school students, donation of medical equipment for small hospitals in Montana, and development of programs benefiting the youth in communities throughout Montana

What it reported doing in 2025

General execution of exempt purpose for college scholarships and developing programs benefiting youth across Montana

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 94% 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. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.6%; rating input score 77
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Major donor itemization: Limited
  • 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: 24.7%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2.95; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 38.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 23.1% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 76.6% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.