Pop Rocks & Pennies

Nonprofit profile at a glance

EIN
931566850
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Billings, MT, USA
Phone
4067946654
Rating confidence
Limited
Sector
Human Service Organizations

Reported finances

Revenue
$0
Expenses
$0
Assets
$200
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Taylor Gayvert (President)

People named in this filing

  • Taylor Gayvert (President)
  • John Gayvert (Treasurer)
  • Elizabeth Macdonald (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

This organization focuses on providing basic survival bags to the homeless population in our community at no cost to those receiving the service.

What it reported doing in 2025

Our organization is typically able to provide backpacks to approximately 80 homeless individuals in our community over the winter months. These bags usually contain essential supplies such as long Johns, socks, gloves, hats. We include hand warmers, hygiene supplies, water bottles and non perishable snacks as well. Through monetary donations and donated goods we are able to put these bags together. Due to personal obligations we did not collect backpacks or supplies this year.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 55
  • Sustainability: 8
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 66.7%; rating input score 67; 1st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: -150% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 0% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.