Ponderosa Council of Camp Fire EIN 81-0285797

Ponderosa Council of Camp Fire

EIN  81-0285797 Public charity (501(c)(3)) Missoula, MT
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Develops youth into caring, confident leaders by nurturing their social, physical, emotional, and intellectual growth.
Leadership
Stuart Armstrong · Executive Director · $108K
Money in and out
$840K revenue, $874K expenses
Bottom line
77% program efficiency

Develops youth into caring, confident leaders by nurturing their social, physical, emotional, and intellectual growth. For fiscal year 2024 it reported $840K in revenue, $874K in expenses, and $921K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$840K
Pt VIII · Ln 12
Total expenses
$874K
Pt IX · Ln 25
Net assets
$921K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$33K
Where spending went · Part IX cols B–D
Program services $0.77 Management & general $0.23
Program efficiency
77%
of spending reaches programs▲ +3% vs prior filing year
Operating runway
2.9mo
months of highly liquid reserves at operating expense rate▼ -15% vs prior filing year
Surplus margin
-4%
revenue over expenses, this year▼ -205% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$840K
FY2024▲ +7%
Expenses
$874K
FY2024▲ +15%
Total assets
$1.3M
FY2024▼ -3%
Total liabilities
$385K
FY2024▼ -1%
Total revenue
$840K
Pt VIII · Ln 12
Total expenses
$874K
Pt IX · Ln 25
Net assets
$921K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$33K
Total assetsPt X · Ln 16$1.3M
Program-expense ratioPt IX · col B77%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

2 program services account for $673K of program spending, described in the organization's own filed words · FY2024.
01

6 separate after-school care programs for children ages 5-10,approximately 189CHILDREN served.

$598Kprogram expense
02

Summer day camp for children ages 5-10, 75 children served.

$75Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CPonderosa Council of Camp Fire
EINHdr · item D81-0285797
Principal addressHdr · item CMissoula, MT
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMT
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFJul 1969

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$108,420Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Stuart Armstrong$108,420$103,234$115,813$119,967$116,558

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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Statement of Revenue

Part VIII
Program service revenue$747K · 89%
Contributions & grants$50K · 6%
Other revenue$43K · 5%
Program service revenue89%$747K
Contributions & grants6%$50K
Other revenue5%$43K
Investment income$87
Total revenueLn 12$840K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.77 Management & general $0.23
Program services77%$673K
Management & general23%$201K
Total functional expensesLn 25$874K

Balance Sheet

Part X · end of year
CashLn 1$209K
Total assetsLn 16$1.3M
Total liabilitiesLn 26$385K
Total net assetsLn 32$921K
Months of cash on handcomputed2.9

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $209K · Operating expenses/yr $874K
2.9 months
Where the money goes
Program services
Program services $673K · Total expenses $874K
77%
Management & General
Management & general $201K · Total expenses $874K
23%
Fundraising
Fundraising $0 · Total expenses $874K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $31K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $50K · Total revenue $840K
6%
Government reliance
Government grants — · Total revenue $840K
Earned-income share
Program service revenue $747K · Total revenue $840K
89%
Investment reliance
Investment income $87 · Total revenue $840K
0%
Program self-sufficiency
Program service revenue $747K · Total expenses $874K
85%
Growth & trend
Revenue growth (YoY)
This year $840K · Prior year $788K
+7%
Revenue CAGR
FY2020 $962K · FY2024 $840K
-3%
Net-asset trend (YoY)
End of year $921K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $840K · Expenses $874K
-4%
Liabilities-to-Assets
Total liabilities — · Total assets $1.3M
Net-asset ratio
Net assets $921K · Total assets $1.3M
71%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $1.3M
0%
People & payroll
Highest Reported Total Compensation
Individual Stuart Armstrong · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $108K · Total expenses $874K
12%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $517K · Total expenses $874K
59%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 77%
Overhead ratio 23%
Fundraising cost ratio 0%
Revenue growth 7%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 3%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2020
Camp FireFY2020$8K
Total grants receivedfrom 1 funder$8K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$840K revenue · viewing · ⤓ 990 PDF
FY2023$788K revenue · ⤓ 990 PDF
FY2022$708K revenue · ⤓ 990 PDF
FY2021$574K revenue · ⤓ 990 PDF
FY2020$962K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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