Civic Intelligence

Bighorn River Alliance

EIN 36-5177006 • 501(c)3 • Billings, MT

Profile

To protect, preserve and enhance the long-term health and viability of the bighorn river recognizing its significance to the wild trout fishery, the agricultural community and the crow nation through which it flows.

3333 2nd Ave N Suite 170Billings, MT 59101

www.bighornriveralliance.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.09x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.14x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$82,957

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

83rd percentile

32%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

46th percentile

4.9%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$781,409

Up $122,336 (+19%) from 2023

Liabilities

Up

$69,504

Up $761 (+1.1%) from 2023

Net Assets

Up

$711,905

Up $121,575 (+21%) from 2023

Revenue

Up

$487,540

Up $25,096 (+5.4%) from 2023

Expenses

Up

$389,136

Up $51,113 (+15%) from 2023

Net Income

Down

$98,404

Down $26,017 (-21%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2018: $175,090Liabilities 2018: $0Net Assets 2018: $175,0902018Assets 2019: $206,831Liabilities 2019: $1,971Net Assets 2019: $204,8602019Assets 2020: $227,700Liabilities 2020: $2,468Net Assets 2020: $225,2322020Assets 2021: $342,323Liabilities 2021: $4,042Net Assets 2021: $338,2812021Assets 2022: $448,797Liabilities 2022: $5,509Net Assets 2022: $443,2882022Assets 2023: $659,073Liabilities 2023: $68,743Net Assets 2023: $590,3302023Assets 2024: $781,409Liabilities 2024: $69,504Net Assets 2024: $711,9052024

Highlighted filing

2024

Assets$781,409
Liabilities$69,504
Net Assets$711,905

Operations Trend

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

$600K$400K$200K$0Revenue 2018: $247,820Expenses 2018: $160,309Net Income 2018: $87,5112018Revenue 2019: $246,837Expenses 2019: $225,160Net Income 2019: $21,6772019Revenue 2020: $256,662Expenses 2020: $236,290Net Income 2020: $20,3722020Revenue 2021: $376,567Expenses 2021: $263,518Net Income 2021: $113,0492021Revenue 2022: $443,301Expenses 2022: $333,046Net Income 2022: $110,2552022Revenue 2023: $462,444Expenses 2023: $338,023Net Income 2023: $124,4212023Revenue 2024: $487,540Expenses 2024: $389,136Net Income 2024: $98,4042024

Highlighted filing

2024

Revenue$487,540
Expenses$389,136
Net Income$98,404

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 21, 2025
Return Version
2024v5.1
Gross Receipts
$607,176
Mission and Program Overview

Mission

To protect, preserve and enhance the long-term health and viability of the bighorn river recognizing its significance to the wild trout fishery, the agricultural community and the crow nation through which it flows.

To protect, preserve and enhance the long-term health and viability of the bighorn river recognizing its significance to the wild trout fisher, the agricultural community and the crow nation through which it flows.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$590,330$711,905▲ $121,575
Investments in Publicly Traded Securities$334,197$398,622▲ $64,425
Cash and Non-Interest-Bearing Accounts$258,614$274,818▲ $16,204
Pledges and Grants Receivable$57,682$65,508▲ $7,826
Land, Buildings, and Equipment, Net$0$34,361▲ $34,361
Inventories for Sale or Use$7,080$6,600▼ $480
Prepaid Expenses and Deferred Charges$1,500$1,500→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$659,073$781,409▲ $122,336
Liabilities
Deferred Revenue$65,493$65,508▲ $15
Accounts Payable and Accrued Expenses$3,250$3,996▲ $746
Total Liabilities$68,743$69,504▲ $761
Net Assets / Fund Balance
Total Net Assets Fund Balance$590,330$711,905▲ $121,575
Total Liabilities and Net Assets / Fund Balance$659,073$781,409▲ $122,336

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,361$4,045$38,406
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anne Marie EmeryExecutive DirectorFT$80,541$2,416$82,957

Board Members and Trustees

NameTitle
John SindlandChairman of Board
Doug HaackeVice Chairman
Bob DickensDirector
Dante BonaniniDirector
Harry MillerDirector
Mike KellyDirector
Mike ParnellDirector
Rick GehweilerDirector
Rick LawDirector
Shane ColtonDirector
Steve ButerbaughDirector
Steve HilbersDirector
Tom HansenDirector
Donald E JacksonSecretary
Jim ChalmersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$465,523
Program Service Revenue
$0
Investment Income
$15,037
Other Revenue
$6,980
All Other Contributions
$405,490
Change in Net Assets
$98,404
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,668
Salaries, Compensation, and Employee Benefits$182,505
Total Fundraising Expense$34,184
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$58,071$12,443$12,443$82,957
Other Salaries and Wages$54,044$19,791$7,700$81,535
Fees for Services Other$49,797--$49,797
Office Expenses$14,202$1,479$7,132$22,813
Occupancy$14,423$4,678-$19,101
Payroll Taxes$9,411$3,394$1,674$14,479
Fees for Services Accounting-$8,956-$8,956
Travel$5,230$55$830$6,115
Other Expenses$4,219-$4,161$4,219
Depreciation Depletion$4,045--$4,045
Insurance-$3,660-$3,660
Pension Plan Contributions$1,448$1,857$229$3,534
Information Technology$1,986$999-$2,985
Benefits to Members$2,963--$2,963
Advertising$675$137$15$827
All Other Expenses$450--$450
Total Functional Expenses$297,503$57,449$34,184$389,136
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$30,680
Gaming Direct Expenses$18,182
Fundraising Direct Expenses$5,668
Fundraising Gross Income$3,310
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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 A, Line 6

In any given year, the members of bighorn river alliance are of two classes: a. Non-voting: those who have contributed funds to the organization in the given year, those who have been gifted a membership or donated in-kind goods/services to the organization, or those who have included the organization in legacy or perpetual giving. B. Voting: the board of directors of the organization in the given year.

Form 990, Part VI, Section A, Line 7A

The organization's bylaws designate the board of directors as the voting members of the organization. Through its board structure, the organization follows a defined process for electing directors and officers.

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 will be provided to the board for review at the next board meeting. If there won't be a board meeting in the near future, an officer will review the form 990 and discuss any questions or items with the accountant before the form 990 is filed.

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

The board of directors is required to fill out a conflict of interest policy annually, at the first board meeting of each calendar year. If a conflict of interest arises after the policy is signed, board members will report the conflict to the executive director and governance chair.

Form 990, Part VI, Section B, Line 15A

The compensation for the executive director is considered by the board of directors based on the following criteria: - the directors ability to increase donations and contributions to the organization - evaluation of other executive director salaries from comparable nonprofit organizations - member satisfaction with performance of duties and projects

Form 990, Part VI, Section C, Line 19

The organization will provide its available governing documents to the public upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Bighorn River Alliance
EIN
36-5177006
Phone
4065342915
Address
3333 2ND AVE N SUITE 170, BILLINGS, MT 59101

Signing Officer

Name
Anne Marie Emery
Title
Executive Director
Phone
4065342915
Signed
2025-05-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anne Marie Emery
Formed
1995
Legal Domicile
Mt
Voting Board Members
15
Independent Board Members
15
Employees
3
Volunteers
10

Preparer

Firm
Summers Mcnea & Co Pc
Address
15 AVANTA WAY SUITE 1, BILLINGS, MT 59102
Preparer
Timothy Seymour
Phone
4066522320
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants - research initative: program service expenses 49,797. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,797.

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IRS990/InventoriesForSaleOrUseGrp/EOYAmt06600
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd01
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROTECT, PRESERVE AND ENHANCE THE LONG-TERM HEALTH AND VIABILITY OF THE BIGHORN RIVER RECOGNIZING ITS SIGNIFICANCE TO THE WILD TROUT FISHERY, THE AGRICULTURAL COMMUNITY AND THE CROW NATION THROUGH WHICH IT FLOWS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-2358
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt012498
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt012498
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-3160
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-3160
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IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/ProgramServicesAmt014423
IRS990/OccupancyGrp/TotalAmt019101
IRS990/OfficeExpensesGrp/FundraisingAmt07132
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01479
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0RESEARCH INITIATIVE EXP
IRS990/OtherExpensesGrp/Desc1EDUCATION & OUTREACH
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3FIELDWORK EQUIPMENT
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IRS990/OtherExpensesGrp/ProgramServicesAmt16563
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IRS990/OtherExpensesGrp/TotalAmt25949
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01674
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03394
IRS990/PayrollTaxesGrp/ProgramServicesAmt09411
IRS990/PayrollTaxesGrp/TotalAmt014479
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt0229
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01500
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IRS990/PrincipalOfficerNm0ANNE MARIE EMERY
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IRS990/ProgSrvcAccomActy2Grp/Desc0RESEARCH INITIATIVE: THE BIGHORN RIVER ALLIANCE RECOGNIZES THAT THE HEALTH OF THE BIGHORN RIVER FISHERY IS DEPENDENT ON THE ECOLOGICAL HEALTH OF THE ENTIRE RIVER CORRIDOR. THE RESEARCH INITIATVE PROGRAM WORKS TO BETTER UNDERSTAND THE HEALTH OF THE RIVER AND HOW IT RESPONDS TO NATURAL AND HUMAN FACTORS, THROUGH IN DEPTH SCIENTIFIC INQUIRY THAT CAN LEAD TO PROJECTS THAT PROTECT AND PRESERVE THE RESOURCE. COMPONENTS OF THIS PROGRAM INCLUDE THE ANNUAL LONG-TERM MONITORING OF WATER QUALITY AND MACROINVERTEBRATE COMMUNITIES, MONITORING OF RAINBOW TROUT SPAWNING GROUNDS, LARGE SCALE SIDE CHANNEL RESTORATION WORK THAT RESTORES CONNECTION BETWEEN THE BIGHORN RIVER AND ITS SIDE CHANNELS, AND MONITORING OF HABITATS POST RESTORATION. TO DATE, BIGHORN RIVER ALLIANCE HAS RESTORED 9 SIDE CHANNELS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0117985
IRS990/ProgSrvcAccomActy3Grp/Desc0CROW YOUTH FISHING ENGAGEMENT: A YOUTH EDUCATIONAL FISHING PROGRAM TO INTRODUCE LOCAL CROW YOUTH TO FLY-FISHING IN THEIR LOCAL RESERVATION WATERS AS A FORM OF POSITIVE RECREATION. THROUGH ONE-ON-ONE INSTRUCTION, YOUTH LEARN ABOUT THE SPORT WHILE ALSO LEARNING ABOUT THE BIGHORN AND LITTLE BIGHORN RIVERS.
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0590330
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt021543
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt053922
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt034361
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00

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