Stewards of the Lewis and Clark Trail in Central Montana. Promote and educate the public on the history of the Corps of Discovery. Maintain information sites along the trail, apply for grants to continue to promote new sites with research and follow up history. Work with partner organizations for country wide unity.

82¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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
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
4 of 5
filings with a surplus
Average surplus $107K a year · 86% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
8 mo
of spending, in cash
Plus $929K in investments, Pt X · Ln 11–13
Looks good: 7.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 10 voting members
Concern: none of 10 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$124K
×30 vs prior year
Spent
$17K
To programs
82%
Net assets
$1.0M
By yearFY2020–FY2024
Revenue
$124K
FY2023▲ ×30
Tap a bar for its year
Revenue by fiscal year
FY2020$87K
FY2021$188K
FY2022$4K
FY2023$124K
FY2024$217K
FY2024$70K
Expenses
$17K
FY2023▼ -12%
Tap a bar for its year
Expenses by fiscal year
FY2020$13K
FY2021$19K
FY2022$19K
FY2023$17K
FY2024$19K
FY2024$19K
Net assets
$1.0M
FY2023▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$937K
FY2021$1.1M
FY2022$917K
FY2023$1.0M
FY2024$1.2M
FY2024$1.3M

From the FY2023 Form 990 (year ending September 2023) · 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 1985.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $14K Management & general 18% · $3K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
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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

Promote and educate about the Lewis and Clark Trail, maintaining sites and researching history.

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1 program · $14K · in their own filed words · FY2022
01

Stewards of the Lewis and Clark Trail in Central Montana. Promote and educate the public on the history of the Corps of Discovery. Maintain information sites along the trail, apply for grants to continue to promote new sites with research and follow up history. Work with partner organizations for country wide unity.

$14Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$124K
Ln 12
Investment incomeLn 3$120K
Gifts and grantsLn 1h$4K
Other incomeLn 4–11$117
Money outPt IX
$17K
Ln 25
Programscol B$14K
Managementcol C$3K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$11K
Total assetsLn 16$1.0M
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Investment incomeLn 3$120K
Other incomeLn 4–11$117
Gains on assetsLn 7$0
Total revenueLn 12$124K
Assets in detailPt X, end of year
CashLn 1$11K
SavingsLn 2$0
Cash and savings togetherLn 1–2$11K
InvestmentsLn 11–13$929K
Land, buildings, equipmentLn 10c$3K
Other assetsLn 15$63K
Total assetsLn 16$1.0M
LiabilitiesLn 26$0
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 50
VolunteersI 625
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$8K$11K
InvestmentsLn 11–13$825K$929K
Land, buildings, equipmentLn 10c$3K$3K
Total assetsLn 16$917K$1.0M
LiabilitiesLn 26$0$0
Net assetsLn 32$917K$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$815$815
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$996$996
Office expensesLn 13$330$247$83
Information technologyLn 14$435$435
RoyaltiesLn 15$0
OccupancyLn 16$600$600
TravelLn 17$2K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$575$575
Other expenses (24a–d)Ln 24$7K$7K
All other expensesLn 24e$589$69$520
Total functional expensesLn 25$17K$14K$3K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $217K$19K$197K$1.2M 990 PDF
FY2023 Viewing $124K$17K$107K$1.0M 990 PDF
FY2022 $4K$19K−$15K$917K 990 PDF
FY2021 $188K$19K$170K$1.1M 990 PDF
FY2020 $87K$13K$74K$937K 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 O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $124,260 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,126$3,740
I-9 Program service revenue$0
I-10 Investment incomePrior year $1$120,403
I-11 Other revenue$117
I-12 Total revenuePrior year $4,127$124,260
I-13 Grants and similar amounts paidPrior year $5,000$3,000
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $14,317$13,938
I-18 Total expensesPrior year $19,317$16,938
I-19 Revenue less expensesPrior year −$15,190$107,322
Part VI · Governance 0 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $124,260 across 9 lines filed
Lines not itemized here account for $117 of total revenue; see the IRS return.
VIII-1b Membership dues$1,555
VIII-1f All other contributions, gifts and grants$2,185
VIII-1h Total contributions, gifts and grants$3,740
VIII-3 Investment incomeRelated to mission $120,403$120,403
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $120,403 · Unrelated business $117$124,260
Part IX · Statement of functional expenses $16,938 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $3,000$3,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $815$815
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $996$996
IX-13 Office expensesPrograms $247 · Management $83$330
IX-14 Information technologyManagement $435$435
IX-15 Royalties$0
IX-16 OccupancyManagement $600$600
IX-17 TravelPrograms $2,500$2,500
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $575$575
IX-24 Other expenses (24a–d)Programs $7,098$7,098
IX-24e All other expensesPrograms $69 · Management $520$589
IX-25 Total functional expensesPrograms $13,910 · Management $3,028 · Fundraising $0$16,938
Part X · Balance sheet $1,024,594 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $7,877$11,070
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $18,449$18,176
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $3,222$3,222
X-11 Publicly traded securitiesStart of year $824,719$929,121
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $63,005$63,005
X-16 Total assetsStart of year $917,272$1,024,594
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $75,554$95,473
X-28 Net assets with donor restrictionsStart of year $841,718$929,121
X-32 Total net assets or fund balancesStart of year $917,272$1,024,594
X-33 Total liabilities and net assetsStart of year $917,272$1,024,594
Part XI · Reconciliation of net assets $1,024,594 net assets at year end
XI-1 Total revenue$124,260
XI-2 Total expenses$16,938
XI-3 Revenue less expenses$107,322
XI-4 Net assets at start of year$917,272
XI-10 Net assets at end of year$1,024,594

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

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