Grounds For Change
Grounds For Change faces significant financial decline with revenue dropping from over $125,000 to under $3,000 in five years.
EIN: 204097828 · Miles City, MT · NTEE: E12 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3K |
| Total Expenses | $4K |
| Program Spending | 80% |
| Net Assets | $7K |
| Transparency Score | 65/100 |
Is Grounds For Change Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Grounds For Change directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Grounds For Change
Grounds For Change (EIN: 204097828) is a nonprofit organization based in Miles City, MT, classified under NTEE code E12. The organization reported total revenue of $3K and total assets of $7K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Grounds For Change's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Grounds For Change is a micro nonprofit that has been operating for 13 years, with 6 years of IRS 990 filings on record (2013–2018). Revenue has grown at a compound annual rate of -52.6%.
Key Financial Metrics (2018)
From the most recent IRS 990 filing on record:
| Total Revenue | $2K |
| Total Expenses | $4K |
| Surplus / Deficit | $-2,042 |
| Total Assets | $7K |
| Net Assets | $7K |
| Operating Margin | -85.4% |
| Months of Reserves | 19.5 months |
Financial Health Grade: B
In 2018, Grounds For Change reported a deficit of $2K with expenses exceeding revenue, holds 19.5 months of operating reserves (strong position).
Financial Trends
Over 6 years of filings (2013–2018), Grounds For Change's revenue has declined at a compound annual growth rate (CAGR) of -52.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2018 | +38.0% | -43.4% | -22.0% |
| 2017 | +19.7% | +256.3% | -37.3% |
| 2016 | -90.0% | -88.4% | -4.9% |
| 2015 | -88.5% | -83.8% | -22.7% |
| 2014 | +25.3% | +19.0% | +77.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2013 |
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 Grounds For Change with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Grounds For Change allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2018)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $2K, with expenses exceeding revenue.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating a volunteer-led structure or that any compensation falls below reporting thresholds, which is common for very small nonprofits.
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.
Red Flags
The following concerns were identified during AI analysis of Grounds For Change's IRS 990 filings:
- Significant and consistent decline in annual revenue from $125,455 in 2014 to $2,632 in 2018.
- Expenses frequently exceed revenue in recent years, indicating potential operational unsustainability.
- Declining asset base, from $20,065 in 2014 to $7,217 in 2018, suggesting reliance on reserves to cover shortfalls.
Strengths
The following positive indicators were identified for Grounds For Change:
- Consistent filing of IRS 990 forms, demonstrating transparency.
- Zero reported officer compensation across all filings, indicating a volunteer-driven model or very lean administrative costs.
- No reported liabilities across all filings, suggesting good debt management.
Frequently Asked Questions about Grounds For Change
Is Grounds For Change a legitimate charity?
Grounds For Change (EIN: 204097828) is a registered tax-exempt nonprofit based in Montana. Our AI analysis gives it a Mission Score of 65/100. It has 6 years of IRS 990 filings on record. Total revenue: $3K. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does Grounds For Change spend its money?
Grounds For Change directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Grounds For Change tax-deductible?
Grounds For Change is registered as a tax-exempt nonprofit (EIN: 204097828). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Grounds For Change's spending goes to programs?
Grounds For Change directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Grounds For Change compare to similar nonprofits?
With a transparency score of 65/100 (Good), Grounds For Change is above average for NTEE category E12 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Grounds For Change located?
Grounds For Change is headquartered in Miles City, Montana and files with the IRS under EIN 204097828. It is classified under NTEE code E12.
How many years of IRS 990 filings does Grounds For Change have?
Grounds For Change has 6 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 $3K in total revenue.
Is Grounds For Change a good charity?
Grounds For Change demonstrates transparency through consistent IRS 990 filings and appears to be volunteer-run with no reported officer compensation. However, its financial stability is a concern due to a sharp decline in revenue and assets over the past five years, with expenses often exceeding income.
What caused the significant drop in revenue for Grounds For Change?
The provided data does not specify the exact causes for the revenue decline. It shows a peak revenue of $125,455 in 2014, which then steadily decreased to $2,632 by 2018. This could be due to a loss of major funding sources, reduced fundraising efforts, or a change in operational scope.
How does Grounds For Change manage its expenses given the declining revenue?
In recent years, Grounds For Change's expenses have frequently exceeded its revenue (e.g., $4,433 expenses vs. $2,391 revenue in 2018). This suggests the organization has been drawing down its assets, which have decreased from $20,065 in 2014 to $7,217 in 2018, to cover operational costs.
Filing History
IRS 990 filing history for Grounds For Change showing financial trends over 6 years of public records:
Over 6 years of IRS 990 filings (2013–2018), Grounds For Change's revenue has declined by 97.6%, moving from $100K to $2K. Total assets decreased by 36.3% over the same period, from $11K to $7K. Total functional expenses fell by 95.5%, from $98K to $4K. In its most recent filing year (2018), Grounds For Change reported a deficit of $2K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2018 | $2K | $4K | $7K | $0 | — | View 990 |
| 2017 | $2K | $8K | $9K | $0 | — | View 990 |
| 2016 | $1K | $2K | $15K | $0 | — | View 990 |
| 2015 | $14K | $19K | $16K | $0 | — | View 990 |
| 2014 | $125K | $117K | $20K | $0 | — | View 990 |
| 2013 | $100K | $98K | $11K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2018: Revenue of $2K, expenses of $4K, and assets of $7K (revenue +38.0% year-over-year).
- 2017: Revenue of $2K, expenses of $8K, and assets of $9K (revenue +19.7% year-over-year).
- 2016: Revenue of $1K, expenses of $2K, and assets of $15K (revenue -90.0% year-over-year).
- 2015: Revenue of $14K, expenses of $19K, and assets of $16K (revenue -88.5% year-over-year).
- 2014: Revenue of $125K, expenses of $117K, and assets of $20K (revenue +25.3% year-over-year).
- 2013: Revenue of $100K, expenses of $98K, and assets of $11K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Grounds For Change:
Data Sources and Methodology
This transparency report for Grounds For Change 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.