MONTANA ASSOCIATION OF COUNTIES (EIN 810296918) - 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

1973

Legal Domicile

Principal Officer

KATHY JOHNSON

Phone

4064494360

Tax Period

2023-07-01 to 2024-06-30

MONTANA ASSOCIATION OF COUNTIES, founded in 1973, is a community nonprofit that reported $5.6M in total revenue in fiscal year 2023.

Mission

MACO IS AN ORGANIZATION THAT SERVES THE MEMBER COUNTIES OF MONTANA AND PROVIDES MONITORING OF LEGISLATIVE ISSUES RELATED TO THE COUNTIES. IT PROVIDES A FORUM FOR DISCUSSION OF VARIOUS COUNTY CONCERNS AND ISSUES. IT PROVIDES EDUCATION AND ASSISTANCE TO THE MEMBER COUNTIES AND THEIR PERSONNEL.

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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 $518,168

Program Service Revenue $4,980,460

Investment Income $113,514

Other Revenue $0

TOTAL REVENUE $5,612,142

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,557,632

Fundraising Expenses $0

Program Expenses $4,335,190

Other Expenses $1,263,555

TOTAL EXPENSES $5,821,187

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,612,142	$5,237,919	+0.1%
Expenses	$5,821,187	$5,285,145	+0.1%
Net Income	$-209,045	$-47,226	+3.4%

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

$613,705

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERIC BRYSON	EXECUTIVE DIRECTOR	40.00	Officer	$196,678	$33,623	$230,301
JASON RITTAL	DEPUTY DIRECTOR	40.00	Officer	$177,872	$31,618	$209,490
KATHY JOHNSON	FINANCE DIRECTOR	40.00	Officer	$145,831	$28,083	$173,914
MAUREEN LENNON	HIGHEST COMPENSATED EMPLOY	40.00	Highest	$147,084	$26,408	$173,492
MCKENZIE MCCARTHY	HIGHEST COMPENSATED EMPLOY	40.00	Highest	$140,498	$25,750	$166,248
KAREN ALLEY	HIGHEST COMPENSATED EMPLOY	40.00	Highest	$132,607	$26,761	$159,368
JOANNE ROMASKO	HIGHEST COMPENSATED EMPLOY	40.00	Highest	$132,402	$27,690	$160,092
NANCY EVERSON	HIGHEST COMPENSATED EMPLOY	40.00	Highest	$132,202	$26,720	$158,922
ROSS BUTCHER	PRESIDENT	2.00	Officer Director	$0	$0	$0
JOETTE WOODS	1ST VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
GORDON OELKERS	2ND VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
ROMAN ZYLAWY	IMMEDIATE PAST PRESIDENT	2.00	Officer Director	$0	$0	$0
JASON STROUF	FISCAL OFFICER	2.00	Officer Director	$0	$0	$0
RANDY BRODEHL	URBAN COUNTY REPRESENTATIVE	2.00	Officer Director	$0	$0	$0
SHANE GORDER	DIRECTOR	2.00	Director	$0	$0	$0
GARY MACDONALD	DIRECTOR	2.00	Director	$0	$0	$0
JERRY COLLINS	DIRECTOR	2.00	Director	$0	$0	$0
KEVIN KRAUSZ	DIRECTOR	2.00	Director	$0	$0	$0
JOHN OSTLUND	DIRECTOR	2.00	Director	$0	$0	$0
CARL SEILSTAD	DIRECTOR	2.00	Director	$0	$0	$0
MIKE MCGINLEY	DIRECTOR	2.00	Director	$0	$0	$0
BOB MULLEN	DIRECTOR	2.00	Director	$0	$0	$0
BILL BARRON	DIRECTOR	2.00	Director	$0	$0	$0
TODD DEVLIN	DIRECTOR	2.00	Director	$0	$0	$0
JOE BRIGGS	DIRECTOR	2.00	Director	$0	$0	$0
GREG CHILCOTT	DIRECTOR	2.00	Director	$0	$0	$0
LARRY HENDRICKSON	DIRECTOR	2.00	Director	$0	$0	$0
JIM MORREN	DIRECTOR	2.00	Director	$0	$0	$0
ADAM JONES	DIRECTOR	2.00	Director	$0	$0	$0
BILL WALLACE	DIRECTOR	2.00	Director	$0	$0	$0
CORY KIRSCH	DIRECTOR	2.00	Director	$0	$0	$0
SCOTT MACFARLANE	DIRECTOR	2.00	Director	$0	$0	$0
PAM HOLMQUIST	DIRECTOR	2.00	Director	$0	$0	$0
DAVE STROHMAIER	DIRECTOR	2.00	Director	$0	$0	$0
TOM RICE	DIRECTOR	2.00	Director	$0	$0	$0

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
2025	No data	No data	No data	No data
2024	$5,612,142	$5,821,187	$3,172,090	$-209,045
2022	$4,612,611	$4,561,788	$2,827,147	$50,823
2021	$4,795,209	$4,219,388	$2,761,416	$575,821
2020	$5,026,344	$4,985,348	$2,103,125	$40,996
2019	$5,475,104	$5,458,039	$2,115,884	$17,065

MONTANA ASSOCIATION OF COUNTIES