Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
990 • Fiscal year 2024 • EIN 81-0482317
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 18.8% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
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
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
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $2,009 | $44,199 | $46,208 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Mayre Flowers | Co-chair | FT | $44,000 | $44,000 |
| Name | Title |
|---|---|
| Susan Cahill | Co-chair |
| Laura Damon | Director |
| Linda Newgard | Director |
| Rod Mciver | Director |
| Diane Taylor-mahnke | Secretary |
| David Fischlowitz | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $12,819 |
| Professional Fundraising Fees | $0 |
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“CONTRACTORS 46,298 0 0”
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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| IRS990/ActivityOrMissionDesc | 0 | 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 |
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| IRS990/Desc | 0 | 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. |
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| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2762 |
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| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2036 |
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| IRS990/InvestmentInJointVentureInd | 0 | false |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2009 |
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| IRS990/MissionDesc | 0 | 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 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CONTRACTORS 46,298 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTIAN SHAEFFER CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-05-12T13:11:54-04:00 |
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| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.