To ensure conservation, recreation, and education on the lands around Whitefish, montana for future generations.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 143 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $645K a year · 48% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
59 mo
of spending, in cash
Looks good: 59.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $352K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$21K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
-33% vs prior year
Spent
$861K
To programs
91%
Net assets
$4.4M
By yearFY2020–FY2024
Revenue
$1.7M
FY2024▼ -33%
Tap a bar for its year
Revenue by fiscal year
FY2020$594K
FY2021$824K
FY2022$1.1M
FY2023$2.5M
FY2024$1.7M
Expenses
$861K
FY2024▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$411K
FY2021$381K
FY2022$931K
FY2023$911K
FY2024$861K
Net assets
$4.4M
FY2024▲ +25%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.7M
FY2022$1.9M
FY2023$3.5M
FY2024$4.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $782K Management & general 3% · $26K Fundraising 6% · $53K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $105K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$104,997Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Nonvoting Director
$0Pt VII · Sec A

Heidi Van Everen’s $105K as Executive Director is at the 32nd percentile of top reported officer pay among 1851 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Heidi Van Everen$104,997$94,992$85,078$67,509$65,000
Diane Conradi———$15,000$40,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Whitefish Legacy Partners INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Protects and enhances local lands for conservation, recreation, and education.

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Provided by the organization

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3 programs · $782K · in their own filed words · FY2024
01

Recreation

The whitefish trail is our anchor recreation project offering a non-motorized, multi-use trail network and trailheads readily accessed from town. The trail is open to hikers, bikers, and horse users and is comprised of stacked loops, scenic overlooks, single-track trail and gated logging roads.

$458Kprogram expense
02

Operations & Education

Whitefish legacy partners works as the community partner and catalyst to create a natural surface trail system, known as the whitefish trail, encompassing the 13,000 acres of state lands in our stunning backyard.

$196Kprogram expense
03

Conservation

Our community conservation projects known locally as smith lake legacy and places worth protecting create a legacy of permanent, public access to clean water, wildlife habitat, uncluttered views, high quality recreation, working forests.

$129Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 2 funders$352K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$93K
Investment incomeLn 3$89K
Money outPt IX
$861K
Ln 25
Programscol B$782K
Managementcol C$26K
Fundraisingcol D$53K
Owns and owesPt X
$4.4M
net assets · Ln 32
Cash and savingsLn 1–2$4.2M
Total assetsLn 16$4.4M
LiabilitiesLn 26$21K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Noncash giftsLn 1g$52K
Fundraising eventsLn 1c$35K
Fees for servicesLn 2g$93K
Investment incomeLn 3$89K
Other incomeLn 4–11$17K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$187K
SavingsLn 2$4.1M
Cash and savings togetherLn 1–2$4.2M
Land, buildings, equipmentLn 10c$8K
Other assetsLn 15$0
Total assetsLn 16$4.4M
LiabilitiesLn 26$21K
Net assetsLn 32$4.4M
OperationsPt I, VI
EmployeesI 57
VolunteersI 6143
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$52K
EndowmentSch D · Pt V
LineFY24FY23FY22FY21FY20
End of yearLn 1g$34K$39K$45K$52K$43K
SpentLn 1d–1f$414$378$387$379$310
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3.4M$4.2M
Land, buildings, equipmentLn 10c$0$8K
Total assetsLn 16$3.5M$4.4M
LiabilitiesLn 26$14K$21K
Net assetsLn 32$3.5M$4.4M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$117K$110K$658$7K
Other salaries and wagesLn 7$283K$253K$7K$22K
Other employee benefitsLn 9$49K$39K$10K
Payroll taxesLn 10$35K$29K$6K
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$3K$794$2K
Other fees for servicesLn 11g$96K$95K$397
Office expensesLn 13$1K$868$217$217
Information technologyLn 14$9K$5K$5K
OccupancyLn 16$30K$22K$7K
Conferences, conventions and meetingsLn 19$6K$5K$992
Depreciation, depletion and amortizationLn 22$142$142
InsuranceLn 23$4K$3K$1K
Other expenses (24a–d)Ln 24$206K$202K$4K
All other expensesLn 24e$14K$11K$2K$2K
Total functional expensesLn 25$861K$782K$26K$53K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $1.7M$861K$817K$4.4M 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $2.5M$911K$1.6M$3.5M 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $1.1M$931K$177K$1.9M 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $824K$381K$443K$1.7M 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $594K$411K$183K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,677,778 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,410,623$1,478,152
I-9 Program service revenuePrior year $2,638$93,224
I-10 Investment incomePrior year $53,197$89,205
I-11 Other revenuePrior year $49,396$17,197
I-12 Total revenuePrior year $2,515,854$1,677,778
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $398,073$483,906
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $513,145$376,934
I-18 Total expensesPrior year $911,218$860,840
I-19 Revenue less expensesPrior year $1,604,636$816,938
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,677,778 across 8 lines filed
Lines not itemized here account for −$1,824 of total revenue; see the IRS return.
VIII-1c Fundraising events$34,907
VIII-1f All other contributions, gifts and grants$1,443,245
VIII-1g Noncash contributions (included above)$52,023
VIII-1h Total contributions, gifts and grants$1,478,152
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $93,224$93,224
VIII-3 Investment incomeExcluded from tax $89,205$89,205
VIII-8 Net income from fundraising eventsExcluded from tax $19,021$19,021
VIII-12 Total revenueRelated to mission $93,224 · Unrelated business $0 · Excluded from tax $106,402$1,677,778
Part IX · Statement of functional expenses $860,840 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $109,561 · Management $658 · Fundraising $6,935$117,154
IX-7 Other salaries and wagesPrograms $253,431 · Management $7,005 · Fundraising $22,286$282,722
IX-9 Other employee benefitsPrograms $38,975 · Fundraising $9,744$48,719
IX-10 Payroll taxesPrograms $28,823 · Fundraising $6,488$35,311
IX-11b Legal feesPrograms $6,515$6,515
IX-11c Accounting feesPrograms $794 · Management $2,436$3,230
IX-11g Other fees for servicesPrograms $95,373 · Fundraising $397$95,770
IX-13 Office expensesPrograms $868 · Management $217 · Fundraising $217$1,302
IX-14 Information technologyPrograms $4,706 · Fundraising $4,706$9,412
IX-16 OccupancyPrograms $22,233 · Management $7,411$29,644
IX-19 Conferences, conventions and meetingsPrograms $5,254 · Management $992$6,246
IX-22 Depreciation, depletion and amortizationManagement $142$142
IX-23 InsurancePrograms $3,314 · Management $1,105$4,419
IX-24 Other expenses (24a–d)Programs $201,548 · Management $4,211$205,759
IX-24e All other expensesPrograms $10,943 · Management $1,793 · Fundraising $1,759$14,495
IX-25 Total functional expensesPrograms $782,338 · Management $25,970 · Fundraising $52,532$860,840
Part X · Balance sheet $4,391,525 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $248,647$186,667
X-2 Savings and temporary cash investmentsStart of year $3,197,295$4,057,247
X-4 Accounts receivableStart of year $70,546$139,253
X-10c Land, buildings and equipment, netStart of year $0$8,358
X-15 Other assetsStart of year $870$0
X-16 Total assetsStart of year $3,517,358$4,391,525
X-17 Accounts payable and accrued expensesStart of year $10,987$15,047
X-26 Total liabilitiesStart of year $14,303$20,787
X-27 Net assets without donor restrictionsStart of year $3,503,055$4,370,738
X-32 Total net assets or fund balancesStart of year $3,503,055$4,370,738
X-33 Total liabilities and net assetsStart of year $3,517,358$4,391,525
Part XI · Reconciliation of net assets $4,370,738 net assets at year end
XI-1 Total revenue$1,677,778
XI-2 Total expenses$860,840
XI-3 Revenue less expenses$816,938
XI-4 Net assets at start of year$3,503,055
XI-5 Net unrealized gains (losses) on investments−$1,691
XI-9 Other changes in net assets$52,436
XI-10 Net assets at end of year$4,370,738

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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