Civic Intelligence

S Margaret Gallagher Foundation

EIN 34-1775157 • 501(c)4 • Billings, MT

Profile

See attached Schedule O

2006 McKay LaneBillings, MT 59102

healthworkscollaborative.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

71st percentile

25%

Higher net margin than 71% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$132,433

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 36.8% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

42nd percentile

2.0%

Faster asset growth than 42% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

114%

Faster revenue growth than 90% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,679,515

Up $90,158 (+2.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$4,679,515

Up $90,158 (+2.0%) from 2023

Revenue

Up

$360,145

Up $192,088 (+114%) from 2023

Expenses

Up

$269,986

Up $21,706 (+8.7%) from 2023

Net Income

Up

$90,159

Up $170,382 (+212%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2020: $4,757,997Liabilities 2020: $0Net Assets 2020: $4,757,9972020Assets 2021: $4,794,050Liabilities 2021: $0Net Assets 2021: $4,794,0502021Assets 2022: $4,669,581Liabilities 2022: $0Net Assets 2022: $4,669,5812022Assets 2023: $4,589,357Liabilities 2023: $0Net Assets 2023: $4,589,3572023Assets 2024: $4,679,515Liabilities 2024: $0Net Assets 2024: $4,679,5152024

Highlighted filing

2024

Assets$4,679,515
Liabilities$0
Net Assets$4,679,515

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200K-$400KRevenue 2020: -$172,759Expenses 2020: $139,151Net Income 2020: -$311,9102020Revenue 2021: $227,011Expenses 2021: $190,958Net Income 2021: $36,0532021Revenue 2022: $105,826Expenses 2022: $230,296Net Income 2022: -$124,4702022Revenue 2023: $168,057Expenses 2023: $248,280Net Income 2023: -$80,2232023Revenue 2024: $360,145Expenses 2024: $269,986Net Income 2024: $90,1592024

Highlighted filing

2024

Revenue$360,145
Expenses$269,986
Net Income$90,159

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$725,943
Mission and Program Overview

Mission

See attached Schedule O

Undertake Intl public health and medical initiativesincluding pediatric surgery in collaboration with public supported domestic charities that address the needs of impoverished families in less developed countries

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,589,357$4,679,515▲ $90,158
Investments in Publicly Traded Securities$4,493,711$4,645,458▲ $151,747
Cash and Non-Interest-Bearing Accounts-$27,987-
Savings and Temporary Cash Investments$95,646$6,070▼ $89,576
Total Assets$4,589,357$4,679,515▲ $90,158
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,589,357$4,679,515▲ $90,158
Total Liabilities and Net Assets / Fund Balance$4,589,357$4,679,515▲ $90,158
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bruce KellingExecutive DirectorFT$132,433$132,433
Dr Monford D CusterTrustee-$5,000$5,000
Kristin KellingTrustee-$5,000$5,000
Lauren FormanTrustee-$5,000$5,000
Monford RussellTrustee-$5,000$5,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$360,145
Other Revenue
$0
Change in Net Assets
$90,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$144,319
Other Expenses$125,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$105,946$26,487-$132,433
Travel$37,349--$37,349
Fees for Service Investment Mgmnt Fees-$22,106-$22,106
Payroll Taxes$9,509$2,377-$11,886
Fees for Services Accounting-$5,100-$5,100
Information Technology$3,058$765-$3,823
Office Expenses$3,037$759-$3,796
Other Expenses$3,585$3,566-$3,566
Insurance-$588-$588
Total Functional Expenses$208,238$61,748$0$269,986
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

A copy of the completed and signed form 990 is provided to each trustee of the Foundation in our meeting. The Executive Director explains the preparation of the Form 990 and responds to any questions that are raised by the trustees. Additionally, the financial statement prepared by the Foundation CPA is distributed and discussed ate the meeting.

Form 990, Part VI, Section B, Line 12C

During its two annual conferences, the FFoundationtrustees and Executive Director, being all the persons involved in the management of the Foundation acknowledge any and all apparent conflicts of interest in other related issues.

Form 990, Part VI, Section B, Line 15

The Executive Director, Bruce Kelling, is the only person who receives compensation from the Foundation. Mr. Kelling was appointed by the trustees of the Foundation to be its Executive Director beginning in January 2023 and is paid an annual salary of 130,000. Following employment interviews and by written documentation, the trustees hereby acknowledge that i they used a process for determining the compensation of the Executive Director, Bruce Kelling, as to be reported in part V one of IRS Form 990, ii they used comparable compensation for similarly qualified persons in a fundamentally comparable position at similarly situated organizations.specifically the 2014 charity CEO compensation published by charity navigator and the council on foundations study of public charities published in 2014, and iii the trustees determine that the compensation to be paid to the Executive Director, Bruce Kelling, is reasonable and appropriate for the duties and responsibilities of office.

Form 990, Part VI, Section C, Line 19

Copies of the Foundation trust agreement, financial statement, conflict if interest statements and ethics policy will be provided to any party making a legitimate written request. Copying and postage cost will be paid by the Foundation.

Filing and Contact Details

Filer

Filer Name
S Margaret Gallagher Foundation
EIN
34-1775157
Phone
4065458669
Address
2006 McKay Lane, Billings, MT 59102
Doing Business As
HealthWorks Collaborative

Signing Officer

Name
Bruce G Kelling
Title
Executive Director
Phone
4065458669
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce G Kelling
Formed
1994
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
1

Preparer

Firm
Thomas M Begley Co
Address
573 E Tallmadge Ave Suite B, Akron, OH 44310
Preparer
Thomas M Begley
Phone
3307738001
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

To undertake international public health initiatives including pediatric surgery, providing prosthetic limbs for amputees and individuals born without limbs, and working to reduce chronic pulmonary disease in collaboration with publicly supported charities that address the needs of impoverished children and families in Guatemala. The foundation does business as Healthworks Collaborative and often uses the acronym HWC along with its logo and contact information and communications and promotional materials

Form 990, Part III, Line 4A

The Foundation collaborates with agencies engaged in international public health efforts to improve health outcomes. Specifically, the Foundation identifies prospective collaborative partners formal organizations, such as NGOs and non-profits or individuals with which to work in order to achieve specific health related goals. These goals are achieved through surgical and medical missions, health-related projects such as the installation of woodburning cooking stoves in homes where families cook on a dirt floor using stones in a ring to contain a fire education, food deliveries to the elderly and more. The Foundation focuses its work in the remote area of the Alta Verapaz province in central Guatemala. In 2024, the work of the Foundation and its Executive Director, has been to continue to co-manage the construction of a surgical clinic in the town of Santa Cruz in the Alta Verapaz province of Guatemala and to procure medical and surgical equipment necessary to outfit the surgical clinic upon its completion. By the end of 2024, Healthworks Collaborative collected enough medical and surgical equipment to fill two 40-foot shipping containers. The first container was shipped in April 2025. The surgical clinic in Santa Cruz, Alta Verapaz is nearing completion and we expect to be starting surgical mission trips toward the end of 2025 and certainly in 2026. The Foundation is planning to ship a second container filled with medical supplies and equipment and office furniture in June 2025.

Form 990, Part III, Line 4B

In addition to the public health related projects it supports in Guatemala, the Foundation has begun to develop additional partnerships with more non-profit organizations which focus their work on healthcare projects in Guatemala. In 2024, we were very pleased to further develop our relationship with Advance Community, in Phoenix, Arizona, which developed a memorandum of understanding with the organization we primarily support in Guatemala, namely, Living to Serve. In 2024 we further developed our relationship with Provision International and Vine International. These two organizations are focused on providing food and healthcare in Guatemala and Central America. Healthworks Collaborative, in 2024, was also very pleased to support a surgical mission team on a trip to the Centro Moore, a surgery clinic in Guatemala City. During this surgery mission, 86 children received operations, and their lives changed forever. Healthworks Collaborative also supported the purchase of wood-burning stoves for a stove building project in homes where families were cooking on their dirt floor. These families, typically Mayan, do their cooking on the dirt floor of their home and jeopardize the health of the family due to the extreme amounts of smoke in the home. With the new stoves installed, the smoke is ventilated to the outside of the home and improves the living conditions for the entire family.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0To undertake international public health initiatives including pediatric surgery, providing prosthetic limbs for amputees and individuals born without limbs, and working to reduce chronic pulmonary disease in collaboration with publicly supported charities that address the needs of impoverished children and families in Guatemala. The foundation does business as Healthworks Collaborative and often uses the acronym HWC along with its logo and contact information and communications and promotional materials
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Foundation collaborates with agencies engaged in international public health efforts to improve health outcomes. Specifically, the Foundation identifies prospective collaborative partners formal organizations, such as NGOs and non-profits or individuals with which to work in order to achieve specific health related goals. These goals are achieved through surgical and medical missions, health-related projects such as the installation of woodburning cooking stoves in homes where families cook on a dirt floor using stones in a ring to contain a fire education, food deliveries to the elderly and more. The Foundation focuses its work in the remote area of the Alta Verapaz province in central Guatemala. In 2024, the work of the Foundation and its Executive Director, has been to continue to co-manage the construction of a surgical clinic in the town of Santa Cruz in the Alta Verapaz province of Guatemala and to procure medical and surgical equipment necessary to outfit the surgical clinic upon its completion. By the end of 2024, Healthworks Collaborative collected enough medical and surgical equipment to fill two 40-foot shipping containers. The first container was shipped in April 2025. The surgical clinic in Santa Cruz, Alta Verapaz is nearing completion and we expect to be starting surgical mission trips toward the end of 2025 and certainly in 2026. The Foundation is planning to ship a second container filled with medical supplies and equipment and office furniture in June 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In addition to the public health related projects it supports in Guatemala, the Foundation has begun to develop additional partnerships with more non-profit organizations which focus their work on healthcare projects in Guatemala. In 2024, we were very pleased to further develop our relationship with Advance Community, in Phoenix, Arizona, which developed a memorandum of understanding with the organization we primarily support in Guatemala, namely, Living to Serve. In 2024 we further developed our relationship with Provision International and Vine International. These two organizations are focused on providing food and healthcare in Guatemala and Central America. Healthworks Collaborative, in 2024, was also very pleased to support a surgical mission team on a trip to the Centro Moore, a surgery clinic in Guatemala City. During this surgery mission, 86 children received operations, and their lives changed forever. Healthworks Collaborative also supported the purchase of wood-burning stoves for a stove building project in homes where families were cooking on their dirt floor. These families, typically Mayan, do their cooking on the dirt floor of their home and jeopardize the health of the family due to the extreme amounts of smoke in the home. With the new stoves installed, the smoke is ventilated to the outside of the home and improves the living conditions for the entire family.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the completed and signed form 990 is provided to each trustee of the Foundation in our meeting. The Executive Director explains the preparation of the Form 990 and responds to any questions that are raised by the trustees. Additionally, the financial statement prepared by the Foundation CPA is distributed and discussed ate the meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4During its two annual conferences, the FFoundationtrustees and Executive Director, being all the persons involved in the management of the Foundation acknowledge any and all apparent conflicts of interest in other related issues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Executive Director, Bruce Kelling, is the only person who receives compensation from the Foundation. Mr. Kelling was appointed by the trustees of the Foundation to be its Executive Director beginning in January 2023 and is paid an annual salary of 130,000. Following employment interviews and by written documentation, the trustees hereby acknowledge that i they used a process for determining the compensation of the Executive Director, Bruce Kelling, as to be reported in part V one of IRS Form 990, ii they used comparable compensation for similarly qualified persons in a fundamentally comparable position at similarly situated organizations.specifically the 2014 charity CEO compensation published by charity navigator and the council on foundations study of public charities published in 2014, and iii the trustees determine that the compensation to be paid to the Executive Director, Bruce Kelling, is reasonable and appropriate for the duties and responsibilities of office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Copies of the Foundation trust agreement, financial statement, conflict if interest statements and ethics policy will be provided to any party making a legitimate written request. Copying and postage cost will be paid by the Foundation.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 4b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04589357
IRS990/TotalAssetsEOYAmt04679515
IRS990/TotalAssetsGrp/BOYAmt04589357
IRS990/TotalAssetsGrp/EOYAmt04679515
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061748
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0208238
IRS990/TotalFunctionalExpensesGrp/TotalAmt0269986
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04589357
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04679515
IRS990/TotalProgramServiceExpensesAmt0208238
IRS990/TotalReportableCompFromOrgAmt0152433
IRS990/TotalRevenueGrp/ExclusionAmt0360145
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0360145
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04589357
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04679515
IRS990/TravelGrp/ProgramServicesAmt037349
IRS990/TravelGrp/TotalAmt037349
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02006 McKay Lane
IRS990/USAddress/CityNm0Billings
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059102
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0healthworkscollaborative.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Bruce G Kelling
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04065458669
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0S Margaret Gallagher Foundation
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0341775157
ReturnHeader/Filer/PhoneNum04065458669
ReturnHeader/Filer/USAddress/AddressLine1Txt02006 McKay Lane
ReturnHeader/Filer/USAddress/CityNm0Billings
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341602972
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Thomas M Begley Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0573 E Tallmadge Ave Suite B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Akron
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044310
ReturnHeader/PreparerPersonGrp/PhoneNum03307738001
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Thomas M Begley
ReturnHeader/ReturnTs02025-05-15T10:40:20-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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