BILLINGS COMMUNITY FOUNDATION (EIN 204286919) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

CAROLYN SEVIER

Phone

4068395552

Tax Period

2023-10-01 to 2024-09-30

BILLINGS COMMUNITY FOUNDATION, founded in 2006, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2023. Revenue fell 39% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $201K, a strong 15% operating margin.

Mission

TO ENHANCE THE CAPACITY OF DONORS AND CHARITABLE ORGANIZATIONS TO MEET THE NEEDS OF THE GREATER BILLINGS COMMUNITY. WE MANAGE ENDOWMENT FUNDS FOR COMMUNITY 501 (C)(3) ORGANIZATIONS IN THE GREATER BILLINGS, MT AREA. BILLINGS COMMUNITY FOUNDATION HAS OVER 50 FUNDS FOR CHARITIES. WE CONNECT DONORS WITH NONPROFIT ORGANIZATIONS BY CREATING ADVISED FUNDS CHANNELING DONATIONS FROM DONORS TO CHARITIES. WE ALSO FISCALLY SPONSOR ORGANIZATIONS THAT ARE NOT 501(C)(3) BUT HAVE CHARITABLE MISSIONS AND CAUSES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $937,334

Program Service Revenue $22,908

Investment Income $289,355

Other Revenue $48,077

TOTAL REVENUE $1,297,674

Expense Breakdown

Grants Paid $769,262

Salaries & Benefits $116,747

Fundraising Expenses $17,512

Program Expenses $982,426

Other Expenses $210,626

TOTAL EXPENSES $1,096,635

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,297,674	$2,138,765	-0.4%
Expenses	$1,096,635	$1,027,071	+0.1%
Net Income	$201,039	$1,111,694	-0.8%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✓ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✓ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$22,386

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LORI BYRON	SECRETARY	2.00	Officer Director	$0	$0	$0
MARY WALKS OVER ICE	DIRECTOR	2.00	Director	$0	$0	$0
MIKE PHILLIPS	DIRECTOR	2.00	Director	$0	$0	$0
JOY CULVER	TREASURER	15.00	Officer Director	$0	$0	$0
JACK NICKELS	DIRECTOR	3.00	Director	$0	$0	$0
LISA OLMSTED	PRESIDENT	1.00	Officer Director	$0	$0	$0
CAROLYN SEVIER	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
TIM LEHMAN	DIRECTOR	1.00	Director	$0	$0	$0
MATTHEW SCHAFER	DIRECTOR	1.00	Director	$0	$0	$0
TYSON DYE	DIRECTOR	1.00	Director	$0	$0	$0
ZACHARY TERAKEDIS	EXECUTIVE DIRECTOR	20.00	Officer	$22,386	$0	$22,386

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$1,297,674	$1,096,635	$10,409,121	$201,039
2023	$2,138,765	$1,027,071	$9,235,183	$1,111,694
2022	$1,876,209	$895,325	$7,484,223	$980,884
2021	$1,894,985	$1,047,565	$8,014,677	$847,420
2020	$1,247,634	$864,946	$6,203,833	$382,688
2018	$2,000,918	$497,545	$4,985,194	$1,503,373

BILLINGS COMMUNITY FOUNDATION