Watson Children's Shelter Inc

Nonprofit profile at a glance

EIN
810369020
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Missoula, MT, USA
Phone
4065490058
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Violence Shelters

Official website

Reported finances

Revenue
$2,407,241
Expenses
$2,604,292
Assets
$9,425,462
Liabilities
$213,312

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MIKE BASILE (PRESIDENT)
  • STEPHEN THOMAS (VICE PRESIDENT)
  • DANA HUPP (PAST PRESIDENT)
  • MARK ROBERTS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARK ROBERTS (EXECUTIVE DIRECTOR): $137,628 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Watson children's shelter is dedicated to providing a safe, nurturing, environment for children who have experienced abuse, neglect, abandonment or family crisis.

What it reported doing in 2024

The shelter was founded in 1977 and provides shelter in a safe, nurturing home to Montana children, infant to age 14, who have experienced physical or sexual abuse, neglect, abandonment, or family crisis. The shelter provides a nurturing environment through the operation of two homes and is licensed under the regulations of the Montana department of public health and human services quality assurance division. The homes welcome over 100 children annually and can welcome up to 16 children at one home and 12 children at the other home. Both homes are beautifully designed and provide a safe, welcoming, homelike atmosphere. The shelter accepts referrrals and placements from Montana division of child and family services, trial social services, mental health centers, youth courts and private referrals. The shelter lead staff hold master's and bachelor's level degrees and all staff complete over 30 hours of annual training to effectively care for children from traumatic experiences.

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 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.4%; rating input score 88
  • Program expense ratio: 80.9%; rating input score 81
  • Fundraising efficiency: $44.78 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 3.62; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 88.4% of revenue deployed · 80.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2.1M in reported program spending
  • Leadership: top reported pay $138K · 12 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • 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 — Sustainability: Operating margin scored 15/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.