Whitefish Manor INC

Tax-deductible

Whitefish, MT501(c)(3)Since 1978EIN 41-1378047

Senior Housing

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$107K 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

FY2025 · 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
5 of 6
filings with a surplus
Average surplus $37K a year · 8% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$107K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$866K
129% of total assets
Concern: liabilities are 129% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$550K
+5% vs prior year
Spent
$523K
To programs
85%
Net assets
−$197K
By yearFY2020–FY2025
Revenue
$550K
FY2025▲ +5%
Revenue by fiscal year
FY2020$366K
FY2021$405K
FY2022$492K
FY2023$511K
FY2024$523K
FY2025$550K
Expenses
$523K
FY2025▲ +7%
Expenses by fiscal year
FY2020$381K
FY2021$387K
FY2022$405K
FY2023$439K
FY2024$489K
FY2025$523K
Net assets
−$197K
FY2025▲ +12%
Net assets by fiscal year
FY2020−$435K
FY2021−$417K
FY2022−$330K
FY2023−$258K
FY2024−$224K
FY2025−$197K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1981.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $447K Management & general 15% · $76K

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

Who runs it and what they're paid

4 people listed on the 990; $107K paid to officers and key staff.

Part VII, Section A · reportable compensation
Administrator
$106,603Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Rodney C Foster$106,603$104,115$85,132$89,479$83,043$81,530

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.

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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 15aYes

Programs and updates

Whitefish Manor INC is a nonprofit based in Whitefish, MT, formed in 1978.

Provided by the organization

This section is blank until Whitefish Manor INC claims this page.

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1 program service account for $447K of program spending, described in the organization's own filed words · FY2025.
01

Operation of a 30-unit housing program to provide quality housing for low income elderly and disabled persons in Whitefish Montana

$447Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$550K
Ln 12
Fees for servicesLn 2g$550K
Investment incomeLn 3$29
Money outPt IX
$523K
Ln 25
Programscol B$447K
Managementcol C$76K
Owns and owesPt X
−$197K
net assets · Ln 32
Cash and savingsLn 1–2$185K
Total assetsLn 16$669K
LiabilitiesLn 26$866K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$550K
Investment incomeLn 3$29
Total revenueLn 12$550K
Assets in detailPt X, end of year
CashLn 1$27K
SavingsLn 2$158K
Cash and savings togetherLn 1–2$185K
Land, buildings, equipmentLn 10c$473K
Total assetsLn 16$669K
LiabilitiesLn 26$866K
Net assetsLn 32−$197K
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$165K$185K
Land, buildings, equipmentLn 10c$510K$473K
Total assetsLn 16$692K$669K
LiabilitiesLn 26$916K$866K
Net assetsLn 32−$224K−$197K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$76K$76K
Other salaries and wagesLn 7$81K$81K
Pension plan contributionsLn 8$8K$8K
Payroll taxesLn 10$17K$17K
Management feesLn 11a$16K$16K
Accounting feesLn 11c$13K$13K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$19K$19K
OccupancyLn 16$186K$186K
TravelLn 17$4K$4K
Depreciation, depletion and amortizationLn 22$88K$88K
Other expenses (24a–d)Ln 24$12K$12K$0$0
Total functional expensesLn 25$523K$447K$76K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $550K$523K$27K−$197K 990 PDF
FY2024 $523K$489K$34K−$224K 990 PDF
FY2023 $511K$439K$72K−$258K 990 PDF
FY2022 $492K$405K$87K−$330K 990 PDF
FY2021 $405K$387K$18K−$417K 990 PDF
FY2020 $366K$381K−$16K−$435K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $550,005 across 5 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $549,976 · Unrelated business $0 · Excluded from tax $0$549,976
VIII-3 Investment incomeRelated to mission $29 · Unrelated business $0 · Excluded from tax $0$29
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $550,005 · Unrelated business $0 · Excluded from tax $0$550,005
Part IX · Statement of functional expenses $522,980 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $76,220$76,220
IX-7 Other salaries and wagesPrograms $81,495$81,495
IX-8 Pension plan contributionsPrograms $8,000$8,000
IX-10 Payroll taxesPrograms $16,595$16,595
IX-11a Management feesPrograms $15,719$15,719
IX-11c Accounting feesPrograms $13,113$13,113
IX-12 Advertising and promotionPrograms $1,533$1,533
IX-13 Office expensesPrograms $19,424$19,424
IX-16 OccupancyPrograms $185,663$185,663
IX-17 TravelPrograms $4,281$4,281
IX-22 Depreciation, depletion and amortizationPrograms $88,437$88,437
IX-24 Other expenses (24a–d)Programs $12,500 · Management $0 · Fundraising $0$12,500
IX-25 Total functional expensesPrograms $446,760 · Management $76,220 · Fundraising $0$522,980
Part X · Balance sheet $668,953 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $31,088$27,170
X-2 Savings and temporary cash investmentsStart of year $134,263$157,903
X-4 Accounts receivableStart of year $1,857$3,522
X-9 Prepaid expenses and deferred chargesStart of year $15,282$7,445
X-10c Land, buildings and equipment, netStart of year $509,503$472,913
X-16 Total assetsStart of year $691,993$668,953
X-17 Accounts payable and accrued expensesStart of year $106,346$106,423
X-26 Total liabilitiesStart of year $915,745$865,680
X-27 Net assets without donor restrictionsStart of year −$223,752−$196,727
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year −$223,752−$196,727
X-33 Total liabilities and net assetsStart of year $691,993$668,953
Part XI · Reconciliation of net assets −$196,727 net assets at year end
XI-1 Total revenue$550,005
XI-2 Total expenses$522,980
XI-3 Revenue less expenses$27,025
XI-4 Net assets at start of year−$223,752
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$196,727

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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