Bitter Root Resource Conservation and Development Area Incorporated FY2023 filing

Tax-deductible

Hamilton, MT501(c)(3)Since 1979EnvironmentEIN 81-0360178

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The mission of the brrc&d is to promote conscientious Development of the area's natural and human resources while maintaining or improving the quality of those resources and the quality of life primarily in mineral, missoula and ravalli counties, mt

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$28K 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

FY2023 · 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
3 of 5
filings with a surplus
Average surplus $17K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$28K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $71
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$23K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$824K
-27% vs prior year
Spent
$917K
To programs
87%
Net assets
$184K
By yearFY2020–FY2024
Revenue
$824K
FY2023▼ -27%
Revenue by fiscal year
FY2020$1.2M
FY2021$829K
FY2022$1.1M
FY2023$824K
FY2024$1.5M
FY2024$1.3M
Expenses
$917K
FY2023▼ -13%
Expenses by fiscal year
FY2020$1.1M
FY2021$874K
FY2022$1.1M
FY2023$917K
FY2024$1.5M
FY2024$1.2M
Net assets
$184K
FY2023▼ -34%
Net assets by fiscal year
FY2020$242K
FY2021$197K
FY2022$277K
FY2023$184K
FY2024$209K
FY2024$241K

From the FY2023 Form 990 (year ending September 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1993.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $797K Management & general 13% · $120K

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

7 people listed on the 990; $28K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Secretary/Tr
$28,157Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Pam Gouse’s $38K as Secretary/Tr is at the 3rd 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 · 1 named individual · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Pam Gouse$38,324$35,998$28,157$26,370$26,370$21,821

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 15aNo

Programs and updates

Promotes responsible development of natural and human resources to improve quality of life.

Provided by the organization

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2 program services account for $797K of program spending, described in the organization's own filed words · FY2022.
01

Land management projects land management projects fall under two different goals. The first goal is to assist the us forest service, montana department of natural resources and county emergency services, local fire departments and private land owners in a three county area in reducing the potential damage from wildfires to primarily…

$620Kprogram expense
02

Community development projects community development projects fall under two different goals. The first goal is to work with more than 10 governments, non-governmental entities, nonprofit groups and individuals to develop and implement efforts to enhance our communities and quality of life for our residents.

$177Kprogram expense

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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 · FY2023
Total grants receivedfrom 1 funder$71

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$824K
Ln 12
Gifts and grantsLn 1h$775K
Fees for servicesLn 2g$44K
Investment incomeLn 3$5K
Money outPt IX
$917K
Ln 25
Programscol B$797K
Managementcol C$120K
Owns and owesPt X
$184K
net assets · Ln 32
Cash and savingsLn 1–2$127K
Total assetsLn 16$207K
LiabilitiesLn 26$23K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$775K
Government grantsLn 1e$381K
Noncash giftsLn 1g$340K
Fees for servicesLn 2g$44K
Investment incomeLn 3$5K
Gains on assetsLn 7−$33
Total revenueLn 12$824K
Assets in detailPt X, end of year
CashLn 1$127K
Cash and savings togetherLn 1–2$127K
Other assetsLn 15$10K
Total assetsLn 16$207K
LiabilitiesLn 26$23K
Net assetsLn 32$184K
OperationsPt I, VI
EmployeesI 510
VolunteersI 672
Fiscal year endsHeaderSeptember
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 FY23End FY23
Cash and savingsLn 1–2$61K$127K
Total assetsLn 16$304K$207K
LiabilitiesLn 26$26K$23K
Net assetsLn 32$277K$184K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$144K$70K$74K
Payroll taxesLn 10$18K$11K$7K
Accounting feesLn 11c$4K$275$4K
Other fees for servicesLn 11g$19K$19K
Office expensesLn 13$1K$1K−$35
OccupancyLn 16$15K$10K$5K
TravelLn 17$8K$2K$5K
InsuranceLn 23$10K$3K$7K
Other expenses (24a–d)Ln 24$691K$678K$13K
All other expensesLn 24e$7K$2K$6K
Total functional expensesLn 25$917K$797K$120K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.5M$1.5M$25K$209K 990 PDF
FY2023 Viewing $824K$917K−$93K$184K 990 PDF
FY2022 $1.1M$1.1M$81K$277K 990 PDF
FY2021 $829K$874K−$45K$197K 990 PDF
FY2020 $1.2M$1.1M$116K$242K 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $824,205 across 8 lines filed
VIII-1e Government grants$380,953
VIII-1f All other contributions, gifts and grants$394,339
VIII-1g Noncash contributions (included above)$339,962
VIII-1h Total contributions, gifts and grants$775,292
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $43,730$43,730
VIII-3 Investment incomeExcluded from tax $5,216$5,216
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$33−$33
VIII-12 Total revenueRelated to mission $43,730 · Excluded from tax $5,183$824,205
Part IX · Statement of functional expenses $917,419 across 10 lines filed
IX-7 Other salaries and wagesPrograms $70,317 · Management $74,108$144,425
IX-10 Payroll taxesPrograms $10,569 · Management $7,191$17,760
IX-11c Accounting feesPrograms $275 · Management $3,910$4,185
IX-11g Other fees for servicesPrograms $19,175$19,175
IX-13 Office expensesPrograms $1,468 · Management −$35$1,433
IX-16 OccupancyPrograms $9,950 · Management $4,825$14,775
IX-17 TravelPrograms $2,414 · Management $5,154$7,568
IX-23 InsurancePrograms $3,348 · Management $6,532$9,880
IX-24 Other expenses (24a–d)Programs $677,803 · Management $13,113$690,916
IX-24e All other expensesPrograms $1,602 · Management $5,700$7,302
IX-25 Total functional expensesPrograms $796,921 · Management $120,498 · Fundraising $0$917,419
Part X · Balance sheet $206,687 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $61,052$127,052
X-4 Accounts receivableStart of year $242,738$69,347
X-15 Other assets$10,288
X-16 Total assetsStart of year $303,790$206,687
X-17 Accounts payable and accrued expensesStart of year $25,590$22,897
X-25 Other liabilitiesStart of year $877−$319
X-26 Total liabilitiesStart of year $26,467$22,578
X-27 Net assets without donor restrictionsStart of year $277,323$184,109
X-32 Total net assets or fund balancesStart of year $277,323$184,109
X-33 Total liabilities and net assetsStart of year $303,790$206,687
Part XI · Reconciliation of net assets $184,109 net assets at year end
XI-1 Total revenue$824,205
XI-2 Total expenses$917,419
XI-3 Revenue less expenses−$93,214
XI-4 Net assets at start of year$277,323
XI-10 Net assets at end of year$184,109

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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