The Montana Taxpayers Association
Nonprofit profile at a glance
- EIN
- 810171180
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024, Form 990-EZ 2010
- Location
- Helena, MT, USA
- Phone
- 4064422130
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $215,941
- Expenses
- $191,183
- Assets
- $128,202
- Liabilities
- $7,089
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Highest reported compensation
- ROBERT STORY (Executive Dir.): $100,215 total reported compensation
- KATHLEEN STORY (Secretary/FINAN): $30,800 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To be Montana's most trusted resource for nonpartisan tax and government spending information. We will work with both the public and private sectors to develop fair, equitable, and predictable tax policies to ensure that government provides value to the public.
What it reported doing in 2024
The purposes of the mta are to promote, through nonpartisan and nonpolitical means in the interest of all taxpayers in the state of Montana, the development of sound tax policy that will enhance economic opportunity and the greatest economy in the expenditure of public money consistent with the efficient performance of essential public services. These purposes will be accomplished by working with government entities, interested groups and individuals. The association will: monitor activities of the legislature, state agencies, and other policy making bodies (federal, state and local); advocate for good tax policy and sound spending decisions; and educate participants involved in policy development to enable them to make well informed decisions. The organization specifically accomplishes these purposes by having membership meetings and publications to further the understanding of taxation issues, defending taxpayers' rights and lobbying in the best interest of the taxpayer, and researching funding of Montana public entities.
Operating model
- Revenue model
- Membership-supported. 85% 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 some related-organization disclosures are missing.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 85
- Accountability: 74
- Sustainability: 42
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.8%; rating input score 68
- Program expense ratio: 76.5%; rating input score 76
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th 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: No; rating input score 0
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 11.5%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 0.67; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 68.5%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: 6.9% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 6.7% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: -14.6% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 67.8% of revenue deployed · 76.5% of spending went to programs
- Governance: 21 of 21 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $146K in reported program spending
- Leadership: top reported pay $100K · 22 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and related organizations
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 2/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.