DONALD & NELL SPIKER IRR MEMORIAL TRUST

EIN: 836115286 501(c)(3)

BILLINGS, MT

Total Revenue
$33,586
Total Expenses
$41,178
Total Assets
$498,938
Net Assets
$498,938
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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
1979
Legal Domicile
WY
Principal Officer
ERIN ESSARY
Phone
8887914075
Tax Period
2025-01-01 to 2025-12-31

DONALD & NELL SPIKER IRR MEMORIAL TRUST, founded in 1979, is a micro nonprofit that reported $34K in total revenue in fiscal year 2025. Revenue surged 37% from the prior year, signaling strong growth momentum. Expenses of $41K exceeded revenue, resulting in a 23% operating deficit.

Mission

TO PROVIDE INCOME TO CENTRAL WYOMING COMMUNITY COLLEGE

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $0
Investment Income $33,586
Other Revenue $0
TOTAL REVENUE $33,586

Expense Breakdown

Grants Paid $31,209
Salaries & Benefits $8,341
Fundraising Expenses $0
Program Expenses $31,209
Other Expenses $1,628
TOTAL EXPENSES $41,178

Year-over-Year Comparison

2025 2024 Change
Revenue $33,586 $24,505 +0.4%
Expenses $41,178 $32,110 +0.3%
Net Income $-7,592 $-7,605 0.0%
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

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Governance

Voting Members
N/A
Independent Members
N/A
Employees
N/A
Volunteers
N/A

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
0
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
N/A TRUSTEE 2.0
$8,341 $0 $8,341
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 $33,586 $41,178 $498,938 $-7,592
2024 No data No data No data No data
2023 $27,193 $17,093 $514,182 $10,100
2022 $-397 $32,092 $504,100 $-32,489
2021 $62,320 $31,084 $536,532 $31,236
2020 $11,716 $33,130 $505,340 $-21,414
2019 $35,151 $29,620 $526,384 $5,531
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