Civic Intelligence

Mountain Top Ministries

EIN 36-3602243 • 501(c)3 • Bozeman, MT

Profile

Provide retreat and discipleship counseling facilities and services

13705 Cottonwood Canyon RdBozeman, MT 59718

www.mountaintopretreat.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.04x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-15%

Higher net margin than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$28,900

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

39th percentile

-11%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$184,749

Down $22,213 (-11%) from 2023

Liabilities

Down

$8,027

Down $660 (-7.6%) from 2023

Net Assets

Down

$176,722

Down $21,553 (-11%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin27th percentile

Revenue

Down

$147,600

Down $20,045 (-12%) from 2023

Expenses

Up

$169,153

Up $25,357 (+18%) from 2023

Net Income

Down

-$21,553

Down $45,402 (-190%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$300K$200K$100K$0Assets 2020: $171,009Liabilities 2020: $3,236Net Assets 2020: $167,7732020Assets 2021: $186,887Liabilities 2021: $15,384Net Assets 2021: $171,5032021Assets 2022: $193,972Liabilities 2022: $19,546Net Assets 2022: $174,4262022Assets 2023: $206,962Liabilities 2023: $8,687Net Assets 2023: $198,2752023Assets 2024: $184,749Liabilities 2024: $8,027Net Assets 2024: $176,7222024

Highlighted filing

2024

Assets$184,749
Liabilities$8,027
Net Assets$176,722
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2020: $149,620Expenses 2020: $106,885Net Income 2020: $42,7352020Revenue 2021: $119,832Expenses 2021: $116,102Net Income 2021: $3,7302021Revenue 2022: $158,316Expenses 2022: $155,393Net Income 2022: $2,9232022Revenue 2023: $167,645Expenses 2023: $143,796Net Income 2023: $23,8492023Revenue 2024: $147,600Expenses 2024: $169,153Net Income 2024: -$21,5532024

Highlighted filing

2024

Revenue$147,600
Expenses$169,153
Net Income-$21,553
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$184,749
Liabilities
$8,027
Net assets
$176,722
Revenue
$147,600
Expenses
$169,153
Net income
-$21,553
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.85$0.08$1.77$1.48$1.69$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.07$0.09$1.98$1.68$1.44$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.94$0.20$1.74$1.58$1.55$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.87$0.15$1.72$1.20$1.16$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.03$1.68$1.50$1.07$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$147,600
Mission and Program Overview

Mission

Provide retreat and counseling facilities and services

Provide retreat and discipleship counseling facilities and services

Program Services

DescriptionGrantsExpenses
Mountain Top Ministries hosted overnight guests on personal and group retreats for an estimated total of 2400 guestdays and an estimated 350 contact hours of discipleship counseling and life coaching.-$169,153
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Theodore RothPresident, Exec. DirectorFT$28,900-$28,900
John JamisonVice President-$0--
Becky McCotterSecretary / Treasurer-$0--
Kathy ZimmermanBoard Member-$0--
Steve StumboBoard Member-$0--
Tom VollmarBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Mountain Top Ministries
EIN
36-3602243
In Care Of
% Theodore H Roth III
Phone
4067634566
Address
13705 Cottonwood Canyon Rd, Bozeman, MT 59718

Signing Officer

Name
Theodore H Roth III
Title
Executive Director
Phone
4067634566
Signed
2025-11-04
Discuss with paid preparer
No
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Conferences, conventions, and meetings 1,375”

Form 990-EZ, Part I, Line 16, Other Expenses

“Supplies 10,090”

Form 990-EZ, Part I, Line 16, Other Expenses

“Telephone 781”

Form 990-EZ, Part I, Line 16, Other Expenses

“Depreciation 2,789”

Form 990-EZ, Part I, Line 16, Other Expenses

“Insurance liability and property 10,941”

Form 990-EZ, Part I, Line 16, Other Expenses

“Office Expenses 1,437”

Form 990-EZ, Part II, Line 24, Other Assets

“Workmans comp accrual Beginning of year 744, End of year 744”

Form 990-EZ, Part II, Line 24, Other Assets

“Accounts receivable Beginning of year 170, End of year 0”

Form 990-EZ, Part II, Line 26, Liabilities

“Accounts payable and accrued expenses Beginning of year 8,687, End of year 8,027”

Raw XML Appendix157 raw XML fields

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

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0Theodore Roth
IRS990EZ/BooksInCareOfDetail/PhoneNum04067634566
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt013705 Cottonwood Canyon Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Bozeman
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059718
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0158329
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0139076
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt055451
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-21553
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02045
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0206962
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0184749
IRS990EZ/GrossReceiptsAmt0147600
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt047719
IRS990EZ/LandAndBuildingsGrp/EOYAmt044929
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0198275
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0176722
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0198275
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0176722
IRS990EZ/OccupancyRentUtltsAndMaintAmt057104
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0050.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt028900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Theodore Roth
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1John Jamison
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Becky McCotter
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Kathy Zimmerman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Steve Stumbo
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Tom Vollmar
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President, Exec. Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary / Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Board Member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0914
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0744
IRS990EZ/OtherExpensesTotalAmt027413
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide retreat and discipleship counseling facilities and services
IRS990EZ/PrintingPublicationsPostageAmt0682
IRS990EZ/ProgramServiceRevenueAmt092149
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Mountain Top Ministries hosted overnight guests on personal and group retreats for an estimated total of 2400 guestdays and an estimated 350 contact hours of discipleship counseling and life coaching.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0169153
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt081909
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt08687
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08027
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt0169153
IRS990EZ/TotalProgramServiceExpensesAmt0169153
IRS990EZ/TotalRevenueAmt0147600
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.MountainTopRetreat.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt055451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt057722
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt050620
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt051560
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0104005
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0319358
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.60540
IRS990ScheduleA/PublicSupportPY170Pct00.64560
IRS990ScheduleA/PublicSupportTotal170Amt0193342
IRS990ScheduleA/SubstantialContributorsTotAmt0126016
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt055451
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt057722
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt050620
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt051560
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0104005
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0319358
IRS990ScheduleA/TotalSupportAmt0319358
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Conferences, conventions, and meetings 1,375
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Supplies 10,090
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Telephone 781
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation 2,789
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance liability and property 10,941
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Office Expenses 1,437
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Workmans comp accrual Beginning of year 744, End of year 744
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounts receivable Beginning of year 170, End of year 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accounts payable and accrued expenses Beginning of year 8,687, End of year 8,027
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Theodore H Roth III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04067634566
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Mountain Top Ministries
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0363602243
ReturnHeader/Filer/InCareOfNm0% Theodore H Roth III
ReturnHeader/Filer/PhoneNum04067634566
ReturnHeader/Filer/USAddress/AddressLine1Txt013705 Cottonwood Canyon Rd
ReturnHeader/Filer/USAddress/CityNm0Bozeman
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059718
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-11-09T11:03:37-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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