Bigfork Aces INC FY2022 filing

Tax-deductible

Bigfork, MT501(c)(3)Youth DevelopmentEIN 30-0764283Revenue $364K in FY2022

On file with the IRSacesafterschool.com639 Commerce St, 59911-3650 · Bigfork, MTTax-exempt since Jun 2016Publicly supported charity — 170(b)(1)(A)(vi)

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A.c.e.s. Stands for artscommunityeducationsports IT is an after school program that provides a place where children are nurtured emotionally, socially, academically and recreationally. The Aces program is operated in various coummunites around our local area. The children are provided with a snack, tutoring, cultural and academic enrichment and a place to fee safe.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$60K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $35K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$284K
47% of total assets
Looks good: liabilities are 47% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$364K
-26% vs prior year
Spent
$311K
To programs
84%
Net assets
$326K
By yearFY2021–FY2025
Revenue
$364K
FY2022▼ -26%
Tap a bar for its year
Revenue by fiscal year
FY2021$491K
FY2022$364K
FY2023$300K
FY2024$333K
FY2025$431K
Expenses
$311K
FY2022▼ -24%
Tap a bar for its year
Expenses by fiscal year
FY2021$411K
FY2022$311K
FY2023$325K
FY2024$317K
FY2025$379K
Net assets
$326K
FY2022▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2021$273K
FY2022$326K
FY2023$300K
FY2024$315K
FY2025$368K

From the FY2022 Form 990 (year ending June 2022) · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2015-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jun 2016.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $261K Management & general 14% · $45K Fundraising 2% · $6K

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

8 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Di
$59,587Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Cathy Hay’s $68K as Executive Di is at the 59th percentile of top reported officer pay among 1992 $100K–1M youth development 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Cathy Hay$68,160$54,950$51,869$59,587$46,708

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 Bigfork Aces 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Nurtures children emotionally, socially, academically, and recreationally through after-school programs.

Provided by the organization

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1 program · $261K · in their own filed words · FY2021
01

The organization was successful in aquiring a property and a building that will be used to further the mission and exempt purpose. The aces program promotes relationships within families and partners with area schools to provide a safe, fun, educational place for children to go after school each day.

$261Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$1K
Grants paid · 1 grant · $22K · 2020–2020
Unitemized GrantFY2020$22,315

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$364K
Ln 12
Gifts and grantsLn 1h$241K
Fees for servicesLn 2g$110K
Other incomeLn 4–11$8K
Money outPt IX
$311K
Ln 25
Programscol B$261K
Managementcol C$45K
Fundraisingcol D$6K
Owns and owesPt X
$326K
net assets · Ln 32
Cash and savingsLn 1–2$113K
Total assetsLn 16$610K
LiabilitiesLn 26$284K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$241K
Government grantsLn 1e$21K
Fundraising eventsLn 1c$35K
Fees for servicesLn 2g$110K
Investment incomeLn 3$5K
Other incomeLn 4–11$8K
Gains on assetsLn 7−$161
Total revenueLn 12$364K
Assets in detailPt X, end of year
CashLn 1$42K
SavingsLn 2$71K
Cash and savings togetherLn 1–2$113K
InvestmentsLn 11–13$125K
Land, buildings, equipmentLn 10c$372K
Other assetsLn 15$850
Total assetsLn 16$610K
LiabilitiesLn 26$284K
Net assetsLn 32$326K
OperationsPt I, VI
EmployeesI 523
VolunteersI 612
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$156K$113K
InvestmentsLn 11–13$121K$125K
Land, buildings, equipmentLn 10c$372K
Total assetsLn 16$280K$610K
LiabilitiesLn 26$7K$284K
Net assetsLn 32$273K$326K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$550$550
Pay of current officers, directors and key staffLn 5$60K$30K$24K$6K
Other salaries and wagesLn 7$49K$44K$5K
Payroll taxesLn 10$4K$3K$1K
Accounting feesLn 11c$9K$9K
Investment management feesLn 11f$1K$1K
Other fees for servicesLn 11g$580$580
Advertising and promotionLn 12$2K$554$962
Office expensesLn 13$7K$4K$3K
OccupancyLn 16$63K$63K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$7K$7K
Depreciation, depletion and amortizationLn 22$6K$6K
Other expenses (24a–d)Ln 24$95K$95K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$311K$261K$45K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $431K$379K$53K$368K 990 PDF
FY2024 $333K$317K$15K$315K 990 PDF
FY2023 $300K$325K−$26K$300K 990 PDF
FY2022 Viewing $364K$311K$53K$326K 990 PDF
FY2021 $491K$411K$80K$273K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $364,057 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $366,269$241,058
I-9 Program service revenuePrior year $110,605$110,235
I-10 Investment incomePrior year $8,502$5,161
I-11 Other revenuePrior year $5,399$7,603
I-12 Total revenuePrior year $490,775$364,057
I-13 Grants and similar amounts paidPrior year $22,315$550
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $145,931$113,118
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $243,013$197,615
I-18 Total expensesPrior year $411,259$311,283
I-19 Revenue less expensesPrior year $79,516$52,774
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $364,057 across 10 lines filed
VIII-1c Fundraising events$35,085
VIII-1e Government grants$20,973
VIII-1f All other contributions, gifts and grants$185,000
VIII-1h Total contributions, gifts and grants$241,058
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $110,235$110,235
VIII-3 Investment incomeExcluded from tax $5,322$5,322
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$161−$161
VIII-8 Net income from fundraising events$6,228
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,375$1,375
VIII-12 Total revenueRelated to mission $110,235 · Excluded from tax $6,536$364,057
Part IX · Statement of functional expenses $311,283 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $550$550
IX-5 Pay of current officers, directors and key staffPrograms $29,794 · Management $23,834 · Fundraising $5,959$59,587
IX-7 Other salaries and wagesPrograms $44,250 · Management $4,917$49,167
IX-10 Payroll taxesPrograms $3,286 · Management $1,078$4,364
IX-11c Accounting feesManagement $8,901$8,901
IX-11f Investment management feesManagement $1,411$1,411
IX-11g Other fees for servicesManagement $580$580
IX-12 Advertising and promotionPrograms $554 · Management $962$1,516
IX-13 Office expensesPrograms $4,369 · Management $2,854$7,223
IX-16 OccupancyPrograms $63,354$63,354
IX-17 TravelPrograms $1,859$1,859
IX-19 Conferences, conventions and meetingsPrograms $2,874$2,874
IX-20 InterestPrograms $7,311$7,311
IX-22 Depreciation, depletion and amortizationPrograms $6,055$6,055
IX-24 Other expenses (24a–d)Programs $95,453$95,453
IX-24e All other expensesPrograms $1,078$1,078
IX-25 Total functional expensesPrograms $260,787 · Management $44,537 · Fundraising $5,959$311,283
Part X · Balance sheet $610,064 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $84,523$41,613
X-2 Savings and temporary cash investmentsStart of year $71,720$71,115
X-10c Land, buildings and equipment, net$371,798
X-11 Publicly traded securitiesStart of year $121,395$124,688
X-15 Other assetsStart of year $2,600$850
X-16 Total assetsStart of year $280,238$610,064
X-25 Other liabilitiesStart of year $7,353$6,787
X-26 Total liabilitiesStart of year $7,353$284,405
X-27 Net assets without donor restrictionsStart of year $272,885$325,659
X-32 Total net assets or fund balancesStart of year $272,885$325,659
X-33 Total liabilities and net assetsStart of year $280,238$610,064
Part XI · Reconciliation of net assets $325,659 net assets at year end
XI-1 Total revenue$364,057
XI-2 Total expenses$311,283
XI-3 Revenue less expenses$52,774
XI-4 Net assets at start of year$272,885
XI-10 Net assets at end of year$325,659

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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