Civic Intelligence

Citizens for a Better Flathead

990 • Fiscal year 2024 • EIN 81-0482317

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 30, 2025

PO Box 2198Kalispell, MT 59903

(406) 756-8993

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

21st percentile

-17%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

91st percentile

$44,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

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

Asset Growth

24th percentile

-20%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

75th percentile

29%

Faster revenue growth than 75% of similar nonprofits.

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

Assets

Down

$139,423

Down $34,107 (-20%) from 2023

Net Assets

$129,528

No earlier filing loaded for comparison.

Liabilities

Up

$9,895

Up $5,550 (+128%) from 2023

Revenue

Up

$234,356

Up $53,359 (+29%) from 2023

Expenses

Up

$274,012

Up $134,720 (+97%) from 2023

Net Income

Down

-$39,656

Down $81,361 (-195%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2010: $103,763Liabilities 2010: $290Net Assets 2010: $103,4732010Assets 2011: $119,113Liabilities 2011: $1,213Net Assets 2011: $117,9002011Assets 2012: $105,246Liabilities 2012: $3672012Assets 2013: $119,046Liabilities 2013: $2,051Net Assets 2013: $116,9952013Assets 2014: $114,146Liabilities 2014: $3,742Net Assets 2014: $110,4042014Assets 2015: $102,293Liabilities 2015: $4,167Net Assets 2015: $98,1262015Assets 2016: $117,128Liabilities 2016: $4,651Net Assets 2016: $112,4772016Assets 2017: $100,374Liabilities 2017: $4,994Net Assets 2017: $95,3802017Assets 2018: $77,548Liabilities 2018: $2,134Net Assets 2018: $75,4142018Assets 2019: $30,799Liabilities 2019: $1,078Net Assets 2019: $29,7212019Assets 2020: $85,348Liabilities 2020: $153Net Assets 2020: $85,1952020Assets 2021: $118,492Liabilities 2021: $1,846Net Assets 2021: $116,6462021Assets 2022: $129,840Liabilities 2022: $2,360Net Assets 2022: $127,4802022Assets 2023: $173,530Liabilities 2023: $4,3452023Assets 2024: $139,423Liabilities 2024: $9,895Net Assets 2024: $129,5282024

Highlighted filing

2024

Assets$139,423
Liabilities$9,895
Net Assets$129,528

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $116,258Expenses 2010: $115,164Net Income 2010: $1,0942010Revenue 2011: $138,035Expenses 2011: $123,608Net Income 2011: $14,4272011Revenue 2012: $152,619Expenses 2012: $165,640Net Income 2012: -$13,0212012Revenue 2013: $126,513Expenses 2013: $114,397Net Income 2013: $12,1162013Revenue 2014: $161,382Expenses 2014: $167,973Net Income 2014: -$6,5912014Revenue 2015: $153,083Expenses 2015: $165,361Net Income 2015: -$12,2782015Revenue 2016: $235,683Expenses 2016: $221,216Net Income 2016: $14,4672016Revenue 2017: $312,260Expenses 2017: $329,357Net Income 2017: -$17,0972017Revenue 2018: $295,711Expenses 2018: $315,677Net Income 2018: -$19,9662018Revenue 2019: $128,421Expenses 2019: $165,723Net Income 2019: -$37,3022019Revenue 2020: $84,087Expenses 2020: $29,378Net Income 2020: $54,7092020Revenue 2021: $118,252Expenses 2021: $86,801Net Income 2021: $31,4512021Revenue 2022: $126,040Expenses 2022: $115,206Net Income 2022: $10,8342022Revenue 2023: $180,997Expenses 2023: $139,292Net Income 2023: $41,7052023Revenue 2024: $234,356Expenses 2024: $274,012Net Income 2024: -$39,6562024

Highlighted filing

2024

Revenue$234,356
Expenses$274,012
Net Income-$39,656
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.0
Gross Receipts
$234,356
Mission and Program Overview

Mission

Inform and resrch issues affecting area

What do we do? The mission of citizens for a better flathead is to foster citizen participation and champion sustainable solutions needed to keep the flathead ecologically and economically healthy. Since 1992, citizens for a better flathead has been a leader at the forefront of addressing the challenges that rapid growth is bringing to our region. We work to protect the valley's clean water, natural beauty, and friendly communities through solid planning and policy solutions. We champion the democratic principles, sustainable solutions, and shared vision necessary to keep the flathead special forever. Primary program overview: over our thirty-two years of work in the flathead, we have built a reputation as a non-partisan, well informed, and solution-oriented community advocacy organization. We focused on land use, water quality, transportation, and waste reduction issues. We work to alert and inform the public of opportunities to be actively involved in critical decisions shaping how t

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$170,103$132,406▼ $37,697
Investments in Publicly Traded Securities-$5,008-
Land, Buildings, and Equipment, Net$3,427$2,009▼ $1,418
Total Assets$173,530$139,423▼ $34,107
Liabilities
Accounts Payable and Accrued Expenses$4,346$9,895▲ $5,549
Total Liabilities$4,346$9,895▲ $5,549
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$169,184$129,528▼ $39,656
Total Net Assets Fund Balance$169,184$129,528▼ $39,656
Total Liabilities and Net Assets / Fund Balance$173,530$139,423▼ $34,107

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,009$44,199$46,208
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mayre FlowersCo-chairFT$44,000$44,000

Board Members and Trustees

NameTitle
Susan CahillCo-chair
Laura DamonDirector
Linda NewgardDirector
Rod MciverDirector
Diane Taylor-mahnkeSecretary
David FischlowitzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$111,352
Program Service Revenue
$110,185
Investment Income
$0
Other Revenue
$12,819
All Other Contributions
$111,352
Change in Net Assets
$-39,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$185,681
Salaries, Compensation, and Employee Benefits$88,331
Total Fundraising Expense$4,734
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$98,331--$98,331
Other Salaries and Wages$36,283$36,284-$72,567
Fees for Services Other$46,298--$46,298
Payroll Taxes$5,639$5,640-$11,279
Office Expenses$5,020$5,188-$10,208
Information Technology$2,762$2,762-$5,524
Occupancy$4,103$1,032-$5,135
Other Employee Benefits$4,485--$4,485
Insurance$2,036$679-$2,715
Depreciation Depletion$1,418--$1,418
Other Expenses$1,051-$4,055$1,051
Advertising$100-$679$779
Conferences and Meetings$491--$491
Total Functional Expenses$217,693$51,585$4,734$274,012
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$12,819
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

The board members review all the forms, supporting schedules and attachments for the 990 filing. Once the review is completed and all the items requiring additional attention are reconciled and corrected as required, the forms are submitted to the irs.

Form 990, Page 6, Part VI, Line 12C

Cbf's conflict of interest policy covers all officers, directors, and key employees. These individuals are required to complete a potential conflict of interest form annually, and the forms are used to monitor any potential conflicts. Additionally, all officers, directors, and key employees have a duty prior to any item that they may vote on, to also disclose any conflict of interest and to abstain if they have a conflict. Any conflicts are resolved by the board. No one with a potential conflict is allowed to participate in any affected decisions.

Form 990, Page 6, Part VI, Line 15A

Each year the board approves employee and contract employee's salaries as part of the budget adoption process. The decisions are documented in writing. The approval process includes a discussion or review of salaries for comparable positions in comparable organizations, but the review is informal because cbf's salaries are known to be considerably below those of its peers.

Form 990, Page 6, Part VI, Line 15B

Each year the board approves employee and contract employee's salaries as part of the budget adoption process. The decisions are documented in writing. The approval process includes a discussion or review of salaries for comparable positions in comparable organizations, but the review is informal because cbf's salaries are known to be considerably below those of its peers.

Form 990, Page 6, Part VI, Line 19

Cbf makes its governing documents available for viewing ( articles of incorporation, irs recognition letter, most recent annual report filed with the mt sec. Of state, and the cbf conflict of interest policy) available on request, and will provide copies of its financial statements for the most recent three years (as part of form 990) if it is not otherwise publicly available. Upon written request and payment for the cost of copying, if requested cbf will provide hard copies available for pickup.

Filing and Contact Details

Filer

Filer Name
Citizens for a Better Flathead
EIN
81-0482317
Phone
4067568993
Address
PO BOX 2198, KALISPELL, MT 59903

Signing Officer

Name
Mayre Flowers
Title
Co-chair
Phone
4067568993
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mayre Flowers
Formed
1992
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
6
Employees
5
Volunteers
21

Preparer

Firm
Swiftcurrent Accounting & Tax Inc
Address
19 APPLEWAY DRIVE, KALISPELL, MT 59901
Preparer
Christian Shaeffer CPA
Phone
4067555428
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

What do we do? The mission of citizens for a better flathead is to foster citizen participation and champion sustainable solutions needed to keep the flathead ecologically and economically healthy. Since 1992, citizens for a better flathead has been a leader at the forefront of addressing the challenges that rapid growth is bringing to our region. We work to protect the valley's clean water, natural beauty, and friendly communities through solid planning and policy solutions. We champion the democratic principles, sustainable solutions, and shared vision necessary to keep the flathead special forever. Primary program overview: over our thirty-two years of work in the flathead, we have built a reputation as a non-partisan, well informed, and solution-oriented community advocacy organization. We focused on land use, water quality, transportation, and waste reduction issues. We work to alert and inform the public of opportunities to be actively involved in critical decisions shaping how the flathead grows. We provide critical analysis and research to inform the public and decision-makers. We support comprehensive planning and advocate for solutions that respect the well-being of the whole community, the environment, and future generations.

Form 990, Page 2, Part III, Line 4A

Protecting water quality and conserving water resources: citizens for a better flathead (cbf) monitored and responded to projects, policies, and resident's concerns on matters that could threaten and impact water quality and water rights within the flathead basin. We work daily to identify the best available science and proactive solutions to protect and sustain the flathead's waters for current and future generations. We have been actively sharing research and information with the public, encouraging public participation, attending meetings and submitting comments. We are working to hold decision makers accountable to protecting our water quality and water resources, through several recent court filings. Community driven planning: cbf educated individuals about current updates to growth policies and transportation planning in the flathead's three cities and the county, by sharing research and information, encouraging public participation, attending meetings, and submitting comments. We have long-standing and deep relationships with neighborhoods across the county and work in collaboration with these neighborhoods. This year, we worked closely with four different neighborhood groups and provided research and assistance to them, including supporting them on making effective comments on pending policy decisions impacting their neighborhoods. Through research-based newsletters, public testimony, and collaborative legal action, when necessary, cbf informs and empowers the flathead citizenry. We work on an on-going basis to ensure that local government policies and decisions give meaningful consideration to the well-being of the whole community, the environment, and future generations. Cbf's efforts have contributed to the adoption of policies that limit urban sprawl, encourage affordable housing strategies, protect groundwater, preserve agricultural lands, and champion local control in local planning and governance. Reducing waste-conserving resources: for over 30 years, cbf has been dedicated to advancing practices of waste reduction, reuse, and recycling and promoting sustainable practices throughout the flathead area. In 2024, cbf delivered waste reduction and recycling lessons to more than 1,360 students across the county. We have also published and distributed thousands of resource guides to encourage reuse, repair, and recycling as well as proper disposal of hazardous waste for three decades. Cbf currently maintains an informational website to support public awareness on waste reduction and reuse. Public participation: encouraging, increasing, and defending the public's right to informed and meaningful public participation is at the heart of the work we do. It is an issue we have raised in numerous public hearings this year. This year, we also filed an amicus brief in support of a lawsuit challenging the constitutionality of the montana land use policy act (mlupa) that restricted the public's voice in local land use decisions. The courts ruled this part of the act was illegal as it limited public participation in state, county and city decisions.

Form 990, Part IX, Line 11G

CONTRACTORS 46,298 0 0

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IRS990/ActivityOrMissionDesc0WHAT DO WE DO? THE MISSION OF CITIZENS FOR A BETTER FLATHEAD IS TO FOSTER CITIZEN PARTICIPATION AND CHAMPION SUSTAINABLE SOLUTIONS NEEDED TO KEEP THE FLATHEAD ECOLOGICALLY AND ECONOMICALLY HEALTHY. SINCE 1992, CITIZENS FOR A BETTER FLATHEAD HAS BEEN A LEADER AT THE FOREFRONT OF ADDRESSING THE CHALLENGES THAT RAPID GROWTH IS BRINGING TO OUR REGION. WE WORK TO PROTECT THE VALLEY'S CLEAN WATER, NATURAL BEAUTY, AND FRIENDLY COMMUNITIES THROUGH SOLID PLANNING AND POLICY SOLUTIONS. WE CHAMPION THE DEMOCRATIC PRINCIPLES, SUSTAINABLE SOLUTIONS, AND SHARED VISION NECESSARY TO KEEP THE FLATHEAD SPECIAL FOREVER. PRIMARY PROGRAM OVERVIEW: OVER OUR THIRTY-TWO YEARS OF WORK IN THE FLATHEAD, WE HAVE BUILT A REPUTATION AS A NON-PARTISAN, WELL INFORMED, AND SOLUTION-ORIENTED COMMUNITY ADVOCACY ORGANIZATION. WE FOCUSED ON LAND USE, WATER QUALITY, TRANSPORTATION, AND WASTE REDUCTION ISSUES. WE WORK TO ALERT AND INFORM THE PUBLIC OF OPPORTUNITIES TO BE ACTIVELY INVOLVED IN CRITICAL DECISIONS SHAPING HOW T
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IRS990/Desc0PROTECTING WATER QUALITY AND CONSERVING WATER RESOURCES: CITIZENS FOR A BETTER FLATHEAD (CBF) MONITORED AND RESPONDED TO PROJECTS, POLICIES, AND RESIDENT'S CONCERNS ON MATTERS THAT COULD THREATEN AND IMPACT WATER QUALITY AND WATER RIGHTS WITHIN THE FLATHEAD BASIN. WE WORK DAILY TO IDENTIFY THE BEST AVAILABLE SCIENCE AND PROACTIVE SOLUTIONS TO PROTECT AND SUSTAIN THE FLATHEAD'S WATERS FOR CURRENT AND FUTURE GENERATIONS. WE HAVE BEEN ACTIVELY SHARING RESEARCH AND INFORMATION WITH THE PUBLIC, ENCOURAGING PUBLIC PARTICIPATION, ATTENDING MEETINGS AND SUBMITTING COMMENTS. WE ARE WORKING TO HOLD DECISION MAKERS ACCOUNTABLE TO PROTECTING OUR WATER QUALITY AND WATER RESOURCES, THROUGH SEVERAL RECENT COURT FILINGS. COMMUNITY DRIVEN PLANNING: CBF EDUCATED INDIVIDUALS ABOUT CURRENT UPDATES TO GROWTH POLICIES AND TRANSPORTATION PLANNING IN THE FLATHEAD'S THREE CITIES AND THE COUNTY, BY SHARING RESEARCH AND INFORMATION, ENCOURAGING PUBLIC PARTICIPATION, ATTENDING MEETINGS, AND SUBMITTING COMMENTS. WE HAVE LONG-STANDING AND DEEP RELATIONSHIPS WITH NEIGHBORHOODS ACROSS THE COUNTY AND WORK IN COLLABORATION WITH THESE NEIGHBORHOODS. THIS YEAR, WE WORKED CLOSELY WITH FOUR DIFFERENT NEIGHBORHOOD GROUPS AND PROVIDED RESEARCH AND ASSISTANCE TO THEM, INCLUDING SUPPORTING THEM ON MAKING EFFECTIVE COMMENTS ON PENDING POLICY DECISIONS IMPACTING THEIR NEIGHBORHOODS. THROUGH RESEARCH-BASED NEWSLETTERS, PUBLIC TESTIMONY, AND COLLABORATIVE LEGAL ACTION, WHEN NECESSARY, CBF INFORMS AND EMPOWERS THE FLATHEAD CITIZENRY. WE WORK ON AN ON-GOING BASIS TO ENSURE THAT LOCAL GOVERNMENT POLICIES AND DECISIONS GIVE MEANINGFUL CONSIDERATION TO THE WELL-BEING OF THE WHOLE COMMUNITY, THE ENVIRONMENT, AND FUTURE GENERATIONS. CBF'S EFFORTS HAVE CONTRIBUTED TO THE ADOPTION OF POLICIES THAT LIMIT URBAN SPRAWL, ENCOURAGE AFFORDABLE HOUSING STRATEGIES, PROTECT GROUNDWATER, PRESERVE AGRICULTURAL LANDS, AND CHAMPION LOCAL CONTROL IN LOCAL PLANNING AND GOVERNANCE. REDUCING WASTE-CONSERVING RESOURCES: FOR OVER 30 YEARS, CBF HAS BEEN DEDICATED TO ADVANCING PRACTICES OF WASTE REDUCTION, REUSE, AND RECYCLING AND PROMOTING SUSTAINABLE PRACTICES THROUGHOUT THE FLATHEAD AREA. IN 2024, CBF DELIVERED WASTE REDUCTION AND RECYCLING LESSONS TO MORE THAN 1,360 STUDENTS ACROSS THE COUNTY. WE HAVE ALSO PUBLISHED AND DISTRIBUTED THOUSANDS OF RESOURCE GUIDES TO ENCOURAGE REUSE, REPAIR, AND RECYCLING AS WELL AS PROPER DISPOSAL OF HAZARDOUS WASTE FOR THREE DECADES. CBF CURRENTLY MAINTAINS AN INFORMATIONAL WEBSITE TO SUPPORT PUBLIC AWARENESS ON WASTE REDUCTION AND REUSE. PUBLIC PARTICIPATION: ENCOURAGING, INCREASING, AND DEFENDING THE PUBLIC'S RIGHT TO INFORMED AND MEANINGFUL PUBLIC PARTICIPATION IS AT THE HEART OF THE WORK WE DO. IT IS AN ISSUE WE HAVE RAISED IN NUMEROUS PUBLIC HEARINGS THIS YEAR. THIS YEAR, WE ALSO FILED AN AMICUS BRIEF IN SUPPORT OF A LAWSUIT CHALLENGING THE CONSTITUTIONALITY OF THE MONTANA LAND USE POLICY ACT (MLUPA) THAT RESTRICTED THE PUBLIC'S VOICE IN LOCAL LAND USE DECISIONS. THE COURTS RULED THIS PART OF THE ACT WAS ILLEGAL AS IT LIMITED PUBLIC PARTICIPATION IN STATE, COUNTY AND CITY DECISIONS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHAT DO WE DO? THE MISSION OF CITIZENS FOR A BETTER FLATHEAD IS TO FOSTER CITIZEN PARTICIPATION AND CHAMPION SUSTAINABLE SOLUTIONS NEEDED TO KEEP THE FLATHEAD ECOLOGICALLY AND ECONOMICALLY HEALTHY. SINCE 1992, CITIZENS FOR A BETTER FLATHEAD HAS BEEN A LEADER AT THE FOREFRONT OF ADDRESSING THE CHALLENGES THAT RAPID GROWTH IS BRINGING TO OUR REGION. WE WORK TO PROTECT THE VALLEY'S CLEAN WATER, NATURAL BEAUTY, AND FRIENDLY COMMUNITIES THROUGH SOLID PLANNING AND POLICY SOLUTIONS. WE CHAMPION THE DEMOCRATIC PRINCIPLES, SUSTAINABLE SOLUTIONS, AND SHARED VISION NECESSARY TO KEEP THE FLATHEAD SPECIAL FOREVER. PRIMARY PROGRAM OVERVIEW: OVER OUR THIRTY-TWO YEARS OF WORK IN THE FLATHEAD, WE HAVE BUILT A REPUTATION AS A NON-PARTISAN, WELL INFORMED, AND SOLUTION-ORIENTED COMMUNITY ADVOCACY ORGANIZATION. WE FOCUSED ON LAND USE, WATER QUALITY, TRANSPORTATION, AND WASTE REDUCTION ISSUES. WE WORK TO ALERT AND INFORM THE PUBLIC OF OPPORTUNITIES TO BE ACTIVELY INVOLVED IN CRITICAL DECISIONS SHAPING HOW THE FLATHEAD GROWS. WE PROVIDE CRITICAL ANALYSIS AND RESEARCH TO INFORM THE PUBLIC AND DECISION-MAKERS. WE SUPPORT COMPREHENSIVE PLANNING AND ADVOCATE FOR SOLUTIONS THAT RESPECT THE WELL-BEING OF THE WHOLE COMMUNITY, THE ENVIRONMENT, AND FUTURE GENERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROTECTING WATER QUALITY AND CONSERVING WATER RESOURCES: CITIZENS FOR A BETTER FLATHEAD (CBF) MONITORED AND RESPONDED TO PROJECTS, POLICIES, AND RESIDENT'S CONCERNS ON MATTERS THAT COULD THREATEN AND IMPACT WATER QUALITY AND WATER RIGHTS WITHIN THE FLATHEAD BASIN. WE WORK DAILY TO IDENTIFY THE BEST AVAILABLE SCIENCE AND PROACTIVE SOLUTIONS TO PROTECT AND SUSTAIN THE FLATHEAD'S WATERS FOR CURRENT AND FUTURE GENERATIONS. WE HAVE BEEN ACTIVELY SHARING RESEARCH AND INFORMATION WITH THE PUBLIC, ENCOURAGING PUBLIC PARTICIPATION, ATTENDING MEETINGS AND SUBMITTING COMMENTS. WE ARE WORKING TO HOLD DECISION MAKERS ACCOUNTABLE TO PROTECTING OUR WATER QUALITY AND WATER RESOURCES, THROUGH SEVERAL RECENT COURT FILINGS. COMMUNITY DRIVEN PLANNING: CBF EDUCATED INDIVIDUALS ABOUT CURRENT UPDATES TO GROWTH POLICIES AND TRANSPORTATION PLANNING IN THE FLATHEAD'S THREE CITIES AND THE COUNTY, BY SHARING RESEARCH AND INFORMATION, ENCOURAGING PUBLIC PARTICIPATION, ATTENDING MEETINGS, AND SUBMITTING COMMENTS. WE HAVE LONG-STANDING AND DEEP RELATIONSHIPS WITH NEIGHBORHOODS ACROSS THE COUNTY AND WORK IN COLLABORATION WITH THESE NEIGHBORHOODS. THIS YEAR, WE WORKED CLOSELY WITH FOUR DIFFERENT NEIGHBORHOOD GROUPS AND PROVIDED RESEARCH AND ASSISTANCE TO THEM, INCLUDING SUPPORTING THEM ON MAKING EFFECTIVE COMMENTS ON PENDING POLICY DECISIONS IMPACTING THEIR NEIGHBORHOODS. THROUGH RESEARCH-BASED NEWSLETTERS, PUBLIC TESTIMONY, AND COLLABORATIVE LEGAL ACTION, WHEN NECESSARY, CBF INFORMS AND EMPOWERS THE FLATHEAD CITIZENRY. WE WORK ON AN ON-GOING BASIS TO ENSURE THAT LOCAL GOVERNMENT POLICIES AND DECISIONS GIVE MEANINGFUL CONSIDERATION TO THE WELL-BEING OF THE WHOLE COMMUNITY, THE ENVIRONMENT, AND FUTURE GENERATIONS. CBF'S EFFORTS HAVE CONTRIBUTED TO THE ADOPTION OF POLICIES THAT LIMIT URBAN SPRAWL, ENCOURAGE AFFORDABLE HOUSING STRATEGIES, PROTECT GROUNDWATER, PRESERVE AGRICULTURAL LANDS, AND CHAMPION LOCAL CONTROL IN LOCAL PLANNING AND GOVERNANCE. REDUCING WASTE-CONSERVING RESOURCES: FOR OVER 30 YEARS, CBF HAS BEEN DEDICATED TO ADVANCING PRACTICES OF WASTE REDUCTION, REUSE, AND RECYCLING AND PROMOTING SUSTAINABLE PRACTICES THROUGHOUT THE FLATHEAD AREA. IN 2024, CBF DELIVERED WASTE REDUCTION AND RECYCLING LESSONS TO MORE THAN 1,360 STUDENTS ACROSS THE COUNTY. WE HAVE ALSO PUBLISHED AND DISTRIBUTED THOUSANDS OF RESOURCE GUIDES TO ENCOURAGE REUSE, REPAIR, AND RECYCLING AS WELL AS PROPER DISPOSAL OF HAZARDOUS WASTE FOR THREE DECADES. CBF CURRENTLY MAINTAINS AN INFORMATIONAL WEBSITE TO SUPPORT PUBLIC AWARENESS ON WASTE REDUCTION AND REUSE. PUBLIC PARTICIPATION: ENCOURAGING, INCREASING, AND DEFENDING THE PUBLIC'S RIGHT TO INFORMED AND MEANINGFUL PUBLIC PARTICIPATION IS AT THE HEART OF THE WORK WE DO. IT IS AN ISSUE WE HAVE RAISED IN NUMEROUS PUBLIC HEARINGS THIS YEAR. THIS YEAR, WE ALSO FILED AN AMICUS BRIEF IN SUPPORT OF A LAWSUIT CHALLENGING THE CONSTITUTIONALITY OF THE MONTANA LAND USE POLICY ACT (MLUPA) THAT RESTRICTED THE PUBLIC'S VOICE IN LOCAL LAND USE DECISIONS. THE COURTS RULED THIS PART OF THE ACT WAS ILLEGAL AS IT LIMITED PUBLIC PARTICIPATION IN STATE, COUNTY AND CITY DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MEMBERS REVIEW ALL THE FORMS, SUPPORTING SCHEDULES AND ATTACHMENTS FOR THE 990 FILING. ONCE THE REVIEW IS COMPLETED AND ALL THE ITEMS REQUIRING ADDITIONAL ATTENTION ARE RECONCILED AND CORRECTED AS REQUIRED, THE FORMS ARE SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CBF'S CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES. THESE INDIVIDUALS ARE REQUIRED TO COMPLETE A POTENTIAL CONFLICT OF INTEREST FORM ANNUALLY, AND THE FORMS ARE USED TO MONITOR ANY POTENTIAL CONFLICTS. ADDITIONALLY, ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES HAVE A DUTY PRIOR TO ANY ITEM THAT THEY MAY VOTE ON, TO ALSO DISCLOSE ANY CONFLICT OF INTEREST AND TO ABSTAIN IF THEY HAVE A CONFLICT. ANY CONFLICTS ARE RESOLVED BY THE BOARD. NO ONE WITH A POTENTIAL CONFLICT IS ALLOWED TO PARTICIPATE IN ANY AFFECTED DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH YEAR THE BOARD APPROVES EMPLOYEE AND CONTRACT EMPLOYEE'S SALARIES AS PART OF THE BUDGET ADOPTION PROCESS. THE DECISIONS ARE DOCUMENTED IN WRITING. THE APPROVAL PROCESS INCLUDES A DISCUSSION OR REVIEW OF SALARIES FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS, BUT THE REVIEW IS INFORMAL BECAUSE CBF'S SALARIES ARE KNOWN TO BE CONSIDERABLY BELOW THOSE OF ITS PEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH YEAR THE BOARD APPROVES EMPLOYEE AND CONTRACT EMPLOYEE'S SALARIES AS PART OF THE BUDGET ADOPTION PROCESS. THE DECISIONS ARE DOCUMENTED IN WRITING. THE APPROVAL PROCESS INCLUDES A DISCUSSION OR REVIEW OF SALARIES FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS, BUT THE REVIEW IS INFORMAL BECAUSE CBF'S SALARIES ARE KNOWN TO BE CONSIDERABLY BELOW THOSE OF ITS PEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CBF MAKES ITS GOVERNING DOCUMENTS AVAILABLE FOR VIEWING ( ARTICLES OF INCORPORATION, IRS RECOGNITION LETTER, MOST RECENT ANNUAL REPORT FILED WITH THE MT SEC. OF STATE, AND THE CBF CONFLICT OF INTEREST POLICY) AVAILABLE ON REQUEST, AND WILL PROVIDE COPIES OF ITS FINANCIAL STATEMENTS FOR THE MOST RECENT THREE YEARS (AS PART OF FORM 990) IF IT IS NOT OTHERWISE PUBLICLY AVAILABLE. UPON WRITTEN REQUEST AND PAYMENT FOR THE COST OF COPYING, IF REQUESTED CBF WILL PROVIDE HARD COPIES AVAILABLE FOR PICKUP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACTORS 46,298 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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ReturnHeader/ReturnTs02025-05-12T13:11:54-04:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.39$0.10$1.30$2.34$2.74$0.40
2023Summary only. Only limited summary data is available for this year.$1.74$0.04$1.81$1.39$0.42
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.02$1.27$1.26$1.15$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.02$1.17$1.18$0.87$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.00$0.85$0.84$0.29$0.55
2019Summary only. Only limited summary data is available for this year.$0.31$0.01$0.30$1.28$1.66$0.37
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.02$0.75$2.96$3.16$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.05$0.95$3.12$3.29$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.05$1.12$2.36$2.21$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.04$0.98$1.53$1.65$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.04$1.10$1.61$1.68$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.19$0.02$1.17$1.27$1.14$0.12
2012Summary only. Only limited summary data is available for this year.$1.05$0.00$1.53$1.66$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.01$1.18$1.38$1.24$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.03$1.16$1.15$0.01