Zero to Five Montana

Nonprofit profile at a glance

EIN
933037949
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Helena, MT, USA
Phone
4065131115
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$5,218,606
Expenses
$4,072,194
Assets
$1,599,491
Liabilities
$328,810

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JIM FITZGERALD (President)
  • DENISE INCORONATO (Vice President)

Highest reported compensation

  • CAITLIN JENSEN (Executive Dir.): $123,830 total reported compensation
  • NORILINA HARVEL (Dir. Operations): $107,052 total reported compensation

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

Overview

Mission

Zero to Five Montanas mission is to work for our children, for our future. Our promise is to stabilize, innovate, and build the early childhood system so Montana families and communities can thrive. We are a statewide early childhood organization, focused on increasing access to early care and education, supporting and strengthening families, uplifting voices, and empowering small businesses and communities to best support families with young children. We are nonpartisan and focused on solutions that work toward a Montana dedicated to every child.

What it reported doing in 2025

At Zero to Five Montana, we work to merge policy and achievable solutions to enhance Montanas early childhood system. We recognize that meaningful change is achieved through concrete, collaborative actions aligned with long-term policy goals, adapting to the evolving needs of children and families across our state. We build momentum through grassroots advocacy, storytelling, and strategic collaboration at the community, state, tribal, and national levels. With nearly 1,000 local partnersincluding parents, providers, businesses, educators, and community coalitionswe are advancing a long-term movement for greater value and investment in early childhood. Our strong relationships with national, state, and local partners enable us to provide a well-informed perspective on a broad range of early childhood issues. As a convenor, connector, and communicator we drive a collective movement toward a shared vision for Montanas children and families. Our key objectives include: Convener: Facilitate strategies to advance early childhood priorities including leading coalitions such as the Montana Early Learning Alliance, the Montana Early Childhood Tribal Coalition, the Strong Start Alliance, and Montanas Early Childhood Network.Collaborator: Prioritize relationship-building across all aspects of our work. Through grassroots and grasstops strategies, we offer policy guidance, advocacy support, and capacity-building resources, including technical assistance, education, and trainings-working closely with local early childhood coalitions and supporting parent peer support groups in communities.Communicator: Serve as a trusted resource for policymakers and stakeholders by providing policy research, issue briefs, expert consultation, polling data, and compelling stories from across Montana. We ensure data and lived experiences are central to our messaging.Montana Child Care Business Connect (MCCBC), a program of Zero to Five Montana, is a statewide hub for child care business development and innovation. MCCBC was launched from American Rescue Plan Act (ARPA) funding through a competitive Montana Department of Public Health and Human Services (DPHHS) grant awarded in May 2022. This program is currently funded by the DPHHS through a Child Care Development Fund (CCDF) Business Supports Contract. MCCBC supports new and expanding child care providers, employers, and community initiatives to stabilize and grow Montanas early childhood system. Through peer mentoring, individual consultations, professional development, and a business focused online resource hub, child care business owners gain essential business skills. MCCBC also supports shared services for providers to access, including virtual care services. In 2025, MCCBC led to tangible outcomes for programs within the child care sector that engaged in the free services offered: New child care businesses: 7 new child care program starts, and 3 child care program expansions supportedIncreased child care capacity: Support services contributed to 155 new child care slotsEnhanced business knowledge: 57 professional development opportunities offered, with 31 home-based providers graduating from an intensive 10-week business focused series. 50 programs were supported through 2024 and 2025 in a Workforce Recruitment and Retention initiative where program leaders received technical assistance, resources, training, and support to develop, implement, and plan sustainability for effective recruitment and retention practices.Access to shared services: In 2025, 26 programs supported their staff by enrolling in AllyHealth Virtual Care services.Community focused work: 88 total community training and technical assistance meetings facilitated across multiple communities.By equipping child care business entrepreneurs with the tools to succeed, MCCBC has helped increase access to child care for Montana families and supported child care businesses to be more sustainable.MCCBC also supports community-led initiatives ai

Operating model

Revenue model
Grant-funded. 61% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65%; rating input score 65
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: $114.33 raised per $1 spent on fundraising; rating input score 89; 89th 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: 100%; rating input score 100; 75th 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; 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 22%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 94.2% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 99.8% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 42.4% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 65% of revenue deployed · 83.3% of spending went to programs
  • Governance: 4 of 4 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.4M in reported program spending
  • Leadership: top reported pay $124K · 6 people listed
  • Highest-paid contractors: 3 contractors listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 30 filed money-flow records
  • Related organizations: 28 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.