Eagle Mount Great Falls FY2020 filing

Tax-deductible

Great Falls, MT501(c)(3)Human ServicesEIN 81-0498964

Eagle Mount Great Falls provides therapeutic and recreational activities for children and adults of all ages with physical, developmental, behavioral and/or mental challenges, striving to improve the quality of life for them and their families.

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

Before you give

FY2020 · 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 $128K a year · 24% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $34K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$216K
14% of total assets
Looks good: liabilities are 14% 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
$446K
Spent
$387K
To programs
60%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$446K
FY2020
Revenue by fiscal year
FY2020$446K
FY2021$354K
FY2022$904K
FY2023$453K
FY2024$397K
FY2025$644K
Expenses
$387K
FY2020
Expenses by fiscal year
FY2020$387K
FY2021$301K
FY2022$348K
FY2023$420K
FY2024$472K
FY2025$501K
Net assets
$1.4M
FY2020
Net assets by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.8M
FY2023$1.9M
FY2024$2.0M
FY2025$2.2M

From the FY2020 Form 990 (year ending September 2020) · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2025 (typical filing lag)
Legal name (IRS)Hdr · item CEagle Mount Great Falls
EINHdr · item D81-0498964
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFMay 1995
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CGreat Falls, MT
NTEE classificationIRS BMFHuman Services (P80)
WebsiteHdr · item Jwww.eaglemount.net

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.60 Management & general $0.16 Fundraising $0.23
Program services60%$233K
Management & general16%$63K
Fundraising23%$90K
Total functional expensesLn 25$387K

Financial health

Is it on solid ground?

Program efficiency
60%
of spending reaches programs
Operating runway
48.0mo
months of highly liquid reserves at operating expense rate
Surplus margin
+13%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Total assets
$1.6M
FY2020
Total assets by fiscal year
FY2020$1.6M
FY2021$1.7M
FY2022$1.8M
FY2023$1.9M
FY2024$2.0M
FY2025$2.2M
Total liabilities
$216K
FY2020
Total liabilities by fiscal year
FY2020$216K
FY2021$193K
FY2022$46K
FY2023$25K
FY2024$23K
FY2025$23K
Revenue less expensesPt I · Ln 19$60K
Total assetsPt X · Ln 16$1.6M
Program-expense ratioPt IX · col B60%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46

Balance Sheet

Part X · end of year
CashLn 1$209K
Total assetsLn 16$1.6M
Total liabilitiesLn 26$216K
Total net assetsLn 32$1.4M
Months of cash on handcomputed6.5

Statement of Revenue

Part VIII
Contributions & grants$305K · 68%
Other revenue$72K · 16%
Investment income$55K · 12%
Program service revenue$14K · 3%
Contributions & grants68%$305K
Other revenue16%$72K
Investment income12%$55K
Program service revenue3%$14K
— government grantsLn 1e$60K
Total revenueLn 12$446K

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.5M · Operating expenses (Pt IX) $387K · Less non-cash grants $15K · Cash operating expenses/yr $372K
48.0 months
Where the money goes
Program services
Program services $233K · Total expenses $387K
60%
Management & General
Management & general $63K · Total expenses $387K
16%
Fundraising
Fundraising $90K · Total expenses $387K
23%
Cost to raise $1
Fundraising expense $90K · Solicited contributions $245K
$0.37 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $305K · Total revenue $446K
68%
Government reliance
Government grants $60K · Total revenue $446K
14%
Earned-income share
Program service revenue $14K · Total revenue $446K
3%
Investment reliance
Investment income $55K · Total revenue $446K
+12%
Program self-sufficiency
Program service revenue $14K · Total expenses $387K
4%
Growth & trend
Revenue growth (YoY)
This year $446K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $1.4M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $446K · Expenses $387K
+13%
Liabilities-to-Assets
Total liabilities — · Total assets $1.6M
—
Net-asset ratio
Net assets $1.4M · Total assets $1.6M
86%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $1.3M · Total assets (Pt X, ln 16) $1.6M
81%
People & payroll
Highest Reported Total Compensation
Individual Kelly Maki · Reported title Director · Highest reported compensation $0 · Total expenses $387K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $247K · Total expenses $387K
64%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 60%——
Overhead ratio 16%——
Fundraising cost ratio 29%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 0.7%——
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.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Debra Sivumaki’s $75K as Executive Director is at the 66th percentile of top reported officer pay among 2168 $100K–1M human services 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Debra Sivumaki$75,050$75,050$73,091——
Deb Sivumaki———$68,813$67,580
Heather Martin———$56,903$55,960

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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Governance & Policies

Part VI
  • 6Voting board membersPt VI · Ln 1a
  • 6Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Offers therapeutic and recreational activities to improve the quality of life for individuals with challenges and their families.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

3 program services account for $201K of program spending, described in the organization's own filed words · FY2019.
01

Horsemanship

The Eagle Mount equestrian center promotes safety and optimal outcomes in equine-assisted activities for individuals and families with special need. We follow standards provided by PATH, Intl as well as developing in-house standards of operations focusing on safety and the needs of our participants.

$128Kprogram expense
02

Ski/Board

The ski and board program provides the opportunity for individuals of all abilities to enjoy the sport of skiing and snowboarding. Through this program, participants gain the ability to develop different muscles, improve their balance and coordination, increase their self-awareness and confidence, and improve their self-esteem.

$40Kprogram expense
03

Tippy Toes

Movement, Music & Play. Creative movement for children of all abilities. This program is inclusive to those with or without a disability to help teach inclusion.

$33Kprogram 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 · FY2024
Move UnitedFY2024$22K
Total grants receivedfrom 2 funders$34K

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest $644K$501K+62% 990 PDF
FY2024 $397K$472K-12% 990 PDF
FY2023 $453K$420K-50% 990 PDF
FY2022 $904K$348K+155% 990 PDF
FY2021 $354K$301K-21% 990 PDF
FY2020 Viewing $446K$387K 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

Full filing: Form 990 for FY2020

Every line we hold from the return, cited to its Part and line.
Part IX · Statement of functional expenses $386,655 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $127,938 · Management $44,820 · Fundraising $43,209$215,967
IX-8 Pension plan contributionsPrograms $9,209 · Management $1,845 · Fundraising $2,428$13,482
IX-9 Other employee benefitsPrograms $12,319 · Management $2,475 · Fundraising $3,249$18,043
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $2,575 · Fundraising $0$2,575
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $2,456 · Management $0 · Fundraising $0$2,456
IX-13 Office expensesPrograms $9,665 · Management $5,106 · Fundraising $0$14,771
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $10,212 · Management $716 · Fundraising $0$10,928
IX-17 TravelPrograms $1,294 · Management $0 · Fundraising $0$1,294
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $549 · Management $68 · Fundraising $0$617
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $16,319 · Management $2,106 · Fundraising $0$18,425
IX-23 InsurancePrograms $18,964 · Management $3,347 · Fundraising $0$22,311
IX-24 Other expenses (24a–d)Programs $24,356 · Management $352 · Fundraising $40,907$65,615
IX-24e All other expensesPrograms $171 · Management $0 · Fundraising $0$171
IX-25 Total functional expensesPrograms $233,452 · Management $63,410 · Fundraising $89,793$386,655

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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