Simulation in Motion Montana INC

Tax-deductible

Helena, MT501(c)(3)Since 2017Health CareEIN 82-1236014

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Simulation in Motion montana's mission is to create environments that reveal solutions to rural challenges.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 7 volunteers and 23 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
3 of 6
filings with a surplus
Average surplus $267K a year · 15% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$535K
to officers and key staff · 26% of spending
Top officer’s pay higher than 65% of similar orgs
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $405K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$110K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.8M
+46% vs prior year
Spent
$2.0M
To programs
79%
Net assets
$3.3M
By yearFY2020–FY2025
Revenue
$3.8M
FY2025▲ +46%
Revenue by fiscal year
FY2020$472K
FY2021$622K
FY2022$2.3M
FY2023$757K
FY2024$2.6M
FY2025$3.8M
Expenses
$2.0M
FY2025▲ +16%
Expenses by fiscal year
FY2020$1.3M
FY2021$1.3M
FY2022$1.2M
FY2023$1.3M
FY2024$1.8M
FY2025$2.0M
Net assets
$3.3M
FY2025▲ +116%
Net assets by fiscal year
FY2020$869K
FY2021$149K
FY2022$1.2M
FY2023$669K
FY2024$1.5M
FY2025$3.3M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2018.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $1.6M Management & general 16% · $322K Fundraising 5% · $102K

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

11 people listed on the 990; $535K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$180,657Pt VII · Sec A
Sales Director
$145,808Pt VII · Sec A
Program Director
$105,991Pt VII · Sec A
Classroom Learning Director
$102,454Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Sara Kaull’s $181K as Executive Director is at the 65th percentile of top reported officer pay among 3128 $1–10M health care 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Sara Kaull$180,657$163,184$161,769$156,000$136,000$29,000
Susanne Hill$145,808$135,000$129,808$125,000——
Lee Roberts$105,991$103,912————
Jason Mahoney$102,454—————

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

Boosts healthcare skills and team care through education and workforce programs.

Provided by the organization

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1 program · $1.6M · in their own filed words · FY2025
01

The Organization Achieves Its Objectives by

- supporting education strategies to enhance montana's healthcare workforce - current and future. - development of a sustainable mobile simulation and rural education program for montana healthcare workforce, educational institutions and other strategic partners.

$1.6Mprogram expense

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
Total grants receivedfrom 3 funders$405K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.8M
Ln 12
Gifts and grantsLn 1h$2.9M
Fees for servicesLn 2g$920K
Other incomeLn 4–11$15K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.6M
Managementcol C$322K
Fundraisingcol D$102K
Owns and owesPt X
$3.3M
net assets · Ln 32
Cash and savingsLn 1–2$806K
Total assetsLn 16$3.4M
LiabilitiesLn 26$110K
PeoplePt VI, VII
11
listed · VII A
PaidVII A4
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.9M
Fees for servicesLn 2g$920K
Other incomeLn 4–11$15K
Total revenueLn 12$3.8M
Assets in detailPt X, end of year
CashLn 1$806K
Cash and savings togetherLn 1–2$806K
Land, buildings, equipmentLn 10c$1.0M
Total assetsLn 16$3.4M
LiabilitiesLn 26$110K
Net assetsLn 32$3.3M
OperationsPt I, VI
EmployeesI 523
VolunteersI 67
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$118K$806K
Land, buildings, equipmentLn 10c$1.3M$1.0M
Total assetsLn 16$1.6M$3.4M
LiabilitiesLn 26$118K$110K
Net assetsLn 32$1.5M$3.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$197K$169K$28K
Other salaries and wagesLn 7$807K$691K$116K
Pension plan contributionsLn 8$12K$9K$4K
Other employee benefitsLn 9$68K$64K$4K
Payroll taxesLn 10$80K$69K$11K
Management feesLn 11a$30K$30K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$4K$4K
Professional fundraising feesLn 11e$102K$102K
Other fees for servicesLn 11g$87K$87K
Advertising and promotionLn 12$7K$4K$4K
Office expensesLn 13$22K$16K$6K
OccupancyLn 16$78K$13K$65K
TravelLn 17$100K$94K$6K
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$320K$320K
InsuranceLn 23$14K$727$14K
Other expenses (24a–d)Ln 24$102K$73K$29K
Total functional expensesLn 25$2.0M$1.6M$322K$102K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.8M$2.0M$1.7M$3.3M 990 PDF
FY2024 $2.6M$1.8M$834K$1.5M 990 PDF
FY2023 $757K$1.3M−$511K$669K 990 PDF
FY2022 $2.3M$1.2M$1.0M$1.2M 990 PDF
FY2021 $622K$1.3M−$720K$149K 990 PDF
FY2020 $472K$1.3M−$785K$869K 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 (5 parts)
Part I · Summary $3,787,273 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,822,087$2,852,609
I-9 Program service revenuePrior year $760,409$919,746
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $15,408$14,918
I-12 Total revenuePrior year $2,597,904$3,787,273
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $952,426$1,164,107
I-16a Professional fundraising feesPrior year $116,500$102,000
I-17 Other expensesPrior year $694,660$771,416
I-18 Total expensesPrior year $1,763,586$2,037,523
I-19 Revenue less expensesPrior year $834,318$1,749,750
Part VIII · Statement of revenue $3,787,273 across 5 lines filed
VIII-1f All other contributions, gifts and grants$2,852,609
VIII-1h Total contributions, gifts and grants$2,852,609
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $919,746$919,746
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $14,918$14,918
VIII-12 Total revenueRelated to mission $919,746 · Unrelated business $0 · Excluded from tax $14,918$3,787,273
Part IX · Statement of functional expenses $2,037,523 across 19 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $168,669 · Management $28,260$196,929
IX-7 Other salaries and wagesPrograms $690,801 · Management $115,743$806,544
IX-8 Pension plan contributionsPrograms $8,582 · Management $3,864$12,446
IX-9 Other employee benefitsPrograms $64,083 · Management $4,372$68,455
IX-10 Payroll taxesPrograms $69,187 · Management $10,546$79,733
IX-11a Management feesManagement $30,000$30,000
IX-11b Legal feesManagement $2,125$2,125
IX-11c Accounting feesManagement $3,752$3,752
IX-11e Professional fundraising feesFundraising $102,000$102,000
IX-11g Other fees for servicesPrograms $86,719$86,719
IX-12 Advertising and promotionPrograms $3,503 · Management $3,868$7,371
IX-13 Office expensesPrograms $15,879 · Management $6,069$21,948
IX-16 OccupancyPrograms $12,900 · Management $64,765$77,665
IX-17 TravelPrograms $94,042 · Management $5,870$99,912
IX-19 Conferences, conventions and meetingsPrograms $2,500$2,500
IX-20 InterestPrograms $3,495$3,495
IX-22 Depreciation, depletion and amortizationPrograms $319,845$319,845
IX-23 InsurancePrograms $727 · Management $13,550$14,277
IX-24 Other expenses (24a–d)Programs $72,900 · Management $28,907$101,807
IX-25 Total functional expensesPrograms $1,613,832 · Management $321,691 · Fundraising $102,000$2,037,523
Part X · Balance sheet $3,363,316 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $117,842$805,655
X-3 Pledges and grants receivableStart of year $100,000$1,500,000
X-4 Accounts receivableStart of year $78,750$52,250
X-9 Prepaid expenses and deferred chargesStart of year $1,483$1,483
X-10c Land, buildings and equipment, netStart of year $1,323,774$1,003,928
X-16 Total assetsStart of year $1,621,849$3,363,316
X-17 Accounts payable and accrued expensesStart of year $65,948$73,800
X-26 Total liabilitiesStart of year $118,346$110,063
X-27 Net assets without donor restrictionsStart of year $1,495,991$3,245,768
X-28 Net assets with donor restrictionsStart of year $7,512$7,485
X-32 Total net assets or fund balancesStart of year $1,503,503$3,253,253
X-33 Total liabilities and net assetsStart of year $1,621,849$3,363,316
Part XI · Reconciliation of net assets $3,253,253 net assets at year end
XI-1 Total revenue$3,787,273
XI-2 Total expenses$2,037,523
XI-3 Revenue less expenses$1,749,750
XI-4 Net assets at start of year$1,503,503
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,253,253

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

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