Park County Community Foundation
Park County Community Foundation shows robust asset growth and efficient operations with zero reported officer compensation.
EIN: 205581763 · Livingston, MT · NTEE: T31 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $8.5M |
| Total Expenses | $2.9M |
| Program Spending | 80% |
| Net Assets | $13.8M |
| Transparency Score | 90/100 |
Is Park County Community Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Park County Community Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Park County Community Foundation
Park County Community Foundation (EIN: 205581763) is a nonprofit organization based in Livingston, MT, classified under NTEE code T31. The organization reported total revenue of $8.5M and total assets of $14.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Park County Community Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Park County Community Foundation is a mid-size nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 42.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $5.3M |
| Total Expenses | $2.9M |
| Surplus / Deficit | +$2.5M |
| Total Assets | $14.2M |
| Total Liabilities | $327K |
| Net Assets | $13.8M |
| Operating Margin | 46.1% |
| Debt-to-Asset Ratio | 2.3% |
| Months of Reserves | 59.2 months |
Financial Health Grade: A
In 2023, Park County Community Foundation reported a surplus of $2.5M with revenue exceeding expenses, holds 59.2 months of operating reserves (strong position), has a debt-to-asset ratio of 2.3% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Park County Community Foundation's revenue has grown at a compound annual growth rate (CAGR) of 42.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -39.3% | +5.0% | +25.4% |
| 2022 | +228.7% | +5.2% | +108.2% |
| 2021 | +3.3% | +6.8% | +3.6% |
| 2020 | -44.1% | +39.5% | +17.3% |
| 2019 | +852.7% | +193.8% | +197.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2007 |
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 Park County Community Foundation with a Mission Score of 90 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: 80%
- fundraising: 10%
According to IRS 990 filings, Park County Community Foundation allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $2.5M, with revenue exceeding expenses.
- Debt-to-asset ratio: 2.3%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to officers, which is highly unusual for an organization of its size and asset base. This suggests a volunteer-led executive structure or that compensation is categorized differently, warranting further investigation into the full 990 forms.
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 Park County Community Foundation's IRS 990 filings:
- Unusually low liabilities relative to assets, especially in earlier years, which could indicate conservative financial management or specific funding structures.
- The 0% officer compensation is a red flag not for misuse of funds, but for a lack of clarity without further investigation into how leadership is compensated or if it's entirely volunteer-driven for an organization managing over $14 million in assets.
Strengths
The following positive indicators were identified for Park County Community Foundation:
- Exceptional asset growth, from $467,611 in 2015 to $14,157,644 in 2023, demonstrating strong financial management and donor confidence.
- Consistent reporting of 0% officer compensation, suggesting a high dedication to mission-focused spending.
- Revenues consistently exceed expenses in most years, leading to healthy surpluses and asset accumulation (e.g., 2023 revenue $5,319,993 vs. expenses $2,869,450).
- Low liabilities relative to assets, indicating a strong balance sheet and financial stability.
- Consistent IRS 990 filing history over 13 periods, demonstrating transparency and compliance.
Frequently Asked Questions about Park County Community Foundation
Is Park County Community Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Park County Community Foundation (EIN: 205581763) some concerns. Mission Score: 90/100. 2 red flags identified, 5 strengths noted.
How does Park County Community Foundation spend its money?
Park County Community Foundation directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Park County Community Foundation tax-deductible?
Park County Community Foundation is registered as a tax-exempt nonprofit (EIN: 205581763). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Park County Community Foundation's spending goes to programs?
Park County Community Foundation directs 80% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Park County Community Foundation compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Park County Community Foundation is above average for NTEE category T31 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Park County Community Foundation located?
Park County Community Foundation is headquartered in Livingston, Montana and files with the IRS under EIN 205581763. It is classified under NTEE code T31.
How many years of IRS 990 filings does Park County Community Foundation have?
Park County Community 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 $8.5M in total revenue.
Is Park County Community Foundation a good charity?
Based on the provided data, the foundation appears to be a very good charity. It demonstrates strong financial growth, efficient operations with expenses well below revenue, and a commitment to its mission by reporting zero officer compensation. Its substantial asset base of over $14 million suggests long-term sustainability and capacity for impact.
How has the organization's financial health changed over time?
The organization has experienced remarkable financial growth. Its assets grew from $467,611 in 2015 to $14,157,644 in 2023, and annual revenue has seen significant fluctuations but generally upward trends, reaching $8,761,842 in 2022. This indicates strong fundraising and investment performance.
What is the significance of 0% officer compensation?
Reporting 0% officer compensation is highly unusual for an organization of this scale. It could mean that executive leadership is entirely volunteer-based, or that compensation is paid through a related entity not reflected in this specific line item. While it suggests a strong commitment to directing funds to the mission, it also warrants a deeper look into the full 990 to understand the complete compensation structure.
Filing History
IRS 990 filing history for Park County Community Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Park County Community Foundation's revenue has grown by 6855.5%, moving from $76K to $5.3M. Total assets increased by 3236.9% over the same period, from $424K to $14.2M. Total functional expenses rose by 4210.7%, from $67K to $2.9M. In its most recent filing year (2023), Park County Community Foundation reported a surplus of $2.5M, with revenue exceeding expenses. The organization holds $327K in liabilities against $14.2M in assets (debt-to-asset ratio: 2.3%), resulting in net assets of $13.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $5.3M | $2.9M | $14.2M | $327K | — | — |
| 2022 | $8.8M | $2.7M | $11.3M | $243K | — | View 990 |
| 2021 | $2.7M | $2.6M | $5.4M | $102K | — | View 990 |
| 2020 | $2.6M | $2.4M | $5.2M | $29K | — | View 990 |
| 2019 | $4.6M | $1.7M | $4.5M | $25K | — | View 990 |
| 2018 | $484K | $593K | $1.5M | $28K | — | View 990 |
| 2017 | $1.5M | $474K | $1.6M | $8K | — | View 990 |
| 2016 | $475K | $358K | $588K | $3K | — | View 990 |
| 2015 | $360K | $501K | $468K | $1K | — | View 990 |
| 2014 | $373K | $263K | $609K | $267K | — | View 990 |
| 2013 | $671K | $522K | $495K | $202K | — | View 990 |
| 2012 | $158K | $122K | $318K | $92K | — | View 990 |
| 2011 | $76K | $67K | $424K | $251K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $5.3M, expenses of $2.9M, and assets of $14.2M (revenue -39.3% year-over-year).
- 2022: Revenue of $8.8M, expenses of $2.7M, and assets of $11.3M (revenue +228.7% year-over-year).
- 2021: Revenue of $2.7M, expenses of $2.6M, and assets of $5.4M (revenue +3.3% year-over-year).
- 2020: Revenue of $2.6M, expenses of $2.4M, and assets of $5.2M (revenue -44.1% year-over-year).
- 2019: Revenue of $4.6M, expenses of $1.7M, and assets of $4.5M (revenue +852.7% year-over-year).
- 2018: Revenue of $484K, expenses of $593K, and assets of $1.5M (revenue -67.7% year-over-year).
- 2017: Revenue of $1.5M, expenses of $474K, and assets of $1.6M (revenue +215.7% year-over-year).
- 2016: Revenue of $475K, expenses of $358K, and assets of $588K (revenue +32.2% year-over-year).
- 2015: Revenue of $360K, expenses of $501K, and assets of $468K (revenue -3.5% year-over-year).
- 2014: Revenue of $373K, expenses of $263K, and assets of $609K (revenue -44.5% year-over-year).
- 2013: Revenue of $671K, expenses of $522K, and assets of $495K (revenue +323.5% year-over-year).
- 2012: Revenue of $158K, expenses of $122K, and assets of $318K (revenue +107.2% year-over-year).
- 2011: Revenue of $76K, expenses of $67K, and assets of $424K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Park County Community Foundation:
Data Sources and Methodology
This transparency report for Park County Community 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.