Billings Rotary Foundation
Billings Rotary Foundation consistently grows assets with volunteer leadership and efficient spending.
EIN: 204048858 · Billings, MT · NTEE: T30 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $279K |
| Total Expenses | $39K |
| Program Spending | 85% |
| Net Assets | $853K |
| Transparency Score | 92/100 |
Is Billings Rotary Foundation Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Billings Rotary Foundation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Billings Rotary Foundation
Billings Rotary Foundation (EIN: 204048858) is a nonprofit organization based in Billings, MT, classified under NTEE code T30. The organization reported total revenue of $279K and total assets of $1.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Billings Rotary Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Billings Rotary Foundation is a small nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 2.7%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $86K |
| Total Expenses | $39K |
| Surplus / Deficit | +$47K |
| Total Assets | $853K |
| Total Liabilities | $500 |
| Net Assets | $853K |
| Operating Margin | 54.4% |
| Debt-to-Asset Ratio | 0.1% |
| Months of Reserves | 261.3 months |
Financial Health Grade: A
In 2024, Billings Rotary Foundation reported a surplus of $47K with revenue exceeding expenses, holds 261.3 months of operating reserves (strong position), has a debt-to-asset ratio of 0.1% (very low leverage).
Financial Trends
Over 13 years of filings (2012–2024), Billings Rotary Foundation's revenue has grown at a compound annual growth rate (CAGR) of 2.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +4.4% | -2.5% | +11.6% |
| 2023 | -35.0% | -13.5% | +14.7% |
| 2022 | +3.5% | -16.0% | -10.2% |
| 2021 | +71.2% | +6.5% | +21.2% |
| 2020 | -14.2% | +11.1% | +1.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Billings Rotary Foundation with a Mission Score of 92 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Billings Rotary Foundation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $47K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
The organization reports 0% officer compensation across all available filings, indicating that its leadership is entirely volunteer-based, which is highly commendable for maximizing funds directed towards its mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Strengths
The following positive indicators were identified for Billings Rotary Foundation:
- Consistent asset growth, from $476,589 in 2016 to $853,189 in 202406, and over $1 million currently.
- Zero officer compensation reported across all filings, indicating volunteer leadership and high efficiency.
- Consistently low liabilities, often under $3,000, demonstrating strong fiscal responsibility.
- Revenues consistently exceed expenses, indicating sound financial management and ability to build reserves (e.g., $85,845 revenue vs. $39,187 expenses in 202406).
- Strong program spending efficiency due to minimal administrative overhead.
Frequently Asked Questions about Billings Rotary Foundation
Is Billings Rotary Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Billings Rotary Foundation (EIN: 204048858) appears legitimate. Mission Score: 92/100. 0 red flags identified, 5 strengths noted.
How does Billings Rotary Foundation spend its money?
Billings Rotary Foundation directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Billings Rotary Foundation tax-deductible?
Billings Rotary Foundation is registered as a tax-exempt nonprofit (EIN: 204048858). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Billings Rotary Foundation's spending goes to programs?
Billings Rotary Foundation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Billings Rotary Foundation compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Billings Rotary Foundation is above average for NTEE category T30 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Billings Rotary Foundation located?
Billings Rotary Foundation is headquartered in Billings, Montana and files with the IRS under EIN 204048858. It is classified under NTEE code T30.
How many years of IRS 990 filings does Billings Rotary Foundation have?
Billings Rotary Foundation has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $279K in total revenue.
Is Billings Rotary Foundation a good charity?
Yes, based on the provided data, Billings Rotary Foundation appears to be a very good charity. It demonstrates strong financial health with growing assets, low liabilities, and efficient spending, consistently operating with a surplus. The absence of officer compensation is a significant positive indicator of its commitment to its mission.
How has the organization's financial health changed over time?
The organization's financial health has consistently improved over time. Assets have grown from $476,589 in 2016 to $853,189 in 202406, and over $1 million currently. Revenues have generally outpaced expenses, leading to steady asset growth and a strong financial position.
What is the organization's approach to executive compensation?
The Billings Rotary Foundation has a highly efficient approach to executive compensation, reporting 0% officer compensation in all available filings. This means that no salaries are paid to officers, and leadership is volunteer-based, allowing more funds to be allocated to programs.
Filing History
IRS 990 filing history for Billings Rotary Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), Billings Rotary Foundation's revenue has grown by 37.7%, moving from $62K to $86K. Total assets increased by 132.4% over the same period, from $367K to $853K. Total functional expenses rose by 19.4%, from $33K to $39K. In its most recent filing year (2024), Billings Rotary Foundation reported a surplus of $47K, with revenue exceeding expenses. The organization holds $500 in liabilities against $853K in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $853K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $86K | $39K | $853K | $500 | — | — |
| 2023 | $82K | $40K | $764K | $2K | — | — |
| 2022 | $126K | $46K | $666K | $162 | — | View 990 |
| 2021 | $122K | $55K | $742K | $2K | — | — |
| 2020 | $71K | $52K | $612K | $3K | — | View 990 |
| 2019 | $83K | $47K | $606K | $3K | — | View 990 |
| 2018 | $78K | $49K | $565K | $3K | — | — |
| 2017 | $67K | $48K | $529K | $3K | — | View 990 |
| 2016 | $49K | $50K | $477K | $2K | — | View 990 |
| 2015 | $111K | $62K | $494K | $1K | — | View 990 |
| 2014 | $209K | $153K | $509K | $1K | — | View 990 |
| 2013 | $60K | $43K | $411K | $468 | — | View 990 |
| 2012 | $62K | $33K | $367K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $86K, expenses of $39K, and assets of $853K (revenue +4.4% year-over-year).
- 2023: Revenue of $82K, expenses of $40K, and assets of $764K (revenue -35.0% year-over-year).
- 2022: Revenue of $126K, expenses of $46K, and assets of $666K (revenue +3.5% year-over-year).
- 2021: Revenue of $122K, expenses of $55K, and assets of $742K (revenue +71.2% year-over-year).
- 2020: Revenue of $71K, expenses of $52K, and assets of $612K (revenue -14.2% year-over-year).
- 2019: Revenue of $83K, expenses of $47K, and assets of $606K (revenue +6.9% year-over-year).
- 2018: Revenue of $78K, expenses of $49K, and assets of $565K (revenue +16.3% year-over-year).
- 2017: Revenue of $67K, expenses of $48K, and assets of $529K (revenue +37.7% year-over-year).
- 2016: Revenue of $49K, expenses of $50K, and assets of $477K (revenue -56.4% year-over-year).
- 2015: Revenue of $111K, expenses of $62K, and assets of $494K (revenue -46.7% year-over-year).
- 2014: Revenue of $209K, expenses of $153K, and assets of $509K (revenue +246.1% year-over-year).
- 2013: Revenue of $60K, expenses of $43K, and assets of $411K (revenue -3.1% year-over-year).
- 2012: Revenue of $62K, expenses of $33K, and assets of $367K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Billings Rotary Foundation:
Data Sources and Methodology
This transparency report for Billings Rotary Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.