Whitefish Community Foundation Inc

Nonprofit profile at a glance

EIN
810533002
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Whitefish, MT, USA
Phone
4068631781
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Foundations

Reported finances

Revenue
$36,496,766
Expenses
$22,592,621
Assets
$88,674,689
Liabilities
$6,930,180

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

Leadership & pay

19 people listed

Executive titles in this filing

  • ALAN DAVIS (PRESIDENT)

Highest reported compensation

  • ALAN DAVIS (PRESIDENT): $182,293 total reported compensation
  • DARIA PEREZ (CFO): $163,472 total reported compensation

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

Overview

Mission

The whitefish community foundation is dedicated to fostering philanthropy, building endowments, and helping donors and nonprofits benefit our community.

What it reported doing in 2025

Nonprofit development partnership program (npdp): offered 9 free workshops and learning opportunities, reaching participants from over 100 local nonprofits, focused on key areas of nonprofit management to improve oversight, transparency, governance, operations and fundraising. Also hosted quarterly nonprofit executive director roundtables. Npdp implemented a technology program, providing grants to nonprofits to purchase and implement much needed software programs. In 2025 this program awarded 14 grants totaling $24,279 to help fund the purchase of accounting and donor database software programs, and consultants to assist with capacity building and strategic planning.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.
  • 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. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 69
  • Accountability: 95
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.1%; rating input score 65
  • Program expense ratio: 98.5%; rating input score 99
  • Fundraising efficiency: $236.08 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 77.3%; rating input score 77; 22nd 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 38.1%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 3.92; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: 13.7% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 12.8% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 15.3% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 65.1% of revenue deployed · 98.5% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $22.3M in reported program spending
  • Leadership: top reported pay $182K · 19 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 197 filed money-flow records
  • Related organizations: 195 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.