Civic Intelligence

Highwood Public School Foundation

EIN 85-3044423 • 501(c)3 • Highwood, MT

Pub. 78 Eligible990-N CoverageNTEE O50

Profile

The primary exempt purpose of the foundation is to support the public school or schools in highwood mt and the improvement of the community of highwood. The foundations support of the k-9 highwood public school is organized around five "pillars": technology including stem instruction "discovery grants" requested by faculty building and grounds improvements arts music shop speech drama and debate and athletics

160 West St SHighwood, MT 59450

n a

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

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

NTEE O50 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.00x

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

NTEE O50 • <$500k nonprofits • Source year 2024

Net Margin

4th percentile

-120%

Higher net margin than 4% of similar nonprofits.

NTEE O50 • <$500k nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE O50 • <$500k nonprofits • Source year 2024

Asset Growth

12th percentile

-63%

Faster asset growth than 12% of similar nonprofits.

NTEE O50 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

21%

Faster revenue growth than 65% of similar nonprofits.

NTEE O50 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$53,188

Down $88,902 (-63%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$53,188

Down $88,902 (-63%) from 2023

Revenue

Up

$74,025

Up $13,080 (+21%) from 2023

Expenses

Up

$162,927

Up $155,482 (+2088%) from 2023

Net Income

Down

-$88,902

Down $142,402 (-266%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2023: $142,090Liabilities 2023: $0Net Assets 2023: $142,0902023Assets 2024: $53,188Liabilities 2024: $0Net Assets 2024: $53,1882024

Highlighted filing

2024

Assets$53,188
Liabilities$0
Net Assets$53,188

Operations Trend

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

$200K$100K$0-$100KRevenue 2023: $60,945Expenses 2023: $7,445Net Income 2023: $53,5002023Revenue 2024: $74,025Expenses 2024: $162,927Net Income 2024: -$88,9022024

Highlighted filing

2024

Revenue$74,025
Expenses$162,927
Net Income-$88,902

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 21, 2025
Return Version
2024v5.0
Gross Receipts
$74,175
Mission and Program Overview

Mission

The primary exempt purpose of the foundation is to support the public school or schools in highwood mt and the improvement of the community of highwood. The foundations support of the k-9 highwood public school is organized around five "pillars": technology including stem instruction "discovery grants" requested by faculty building and grounds improvements arts music shop speech drama and debate and athletics

Program Services

DescriptionGrantsExpenses
IN 2024 THE FOUNDATION PROVIDED MUCH-NEEDED FACULTY HOUSING TO THE HIGHWOOD PUBLIC SCHOOL BY PURCHASING A NEWLY-MANUFACTURED THREE BEDROOM TWO BATH HOUSE AND HAVING THAT HOUSE INSTALLED ON A CONCRETE FOUNDATION ON A SCHOOL-OWNED LOT ADJACENT TO THE SCHOOL. THE FOUNDATION PROVIDED FUNDING SUPERVISED THE PURCHASE AND INSTALLATION AND USING VOLUNTEERS LANDSCAPED THE LOT - MANUFACTURED HOUSE $117,040; CONCRETE AND SITE WORK $32,000; UTILITIES HOOP UP $5,000 AND GUTTERS $2,428 FOR A TOTAL COST OF $157,488. TITLE TO THE FACULTY HOUSE IS HELD BY THE SCHOOL. THE SCHOOL IS RESPONSIBLE FOR ONGOING MAINTENANCE AND INSURANCE AND FOR THE RENTAL OF THE FACULTY HOUSE. THAT HOUSE WAS PROMPTLY UPON ITS COMPLETION OCCUPIED MY A MIDDLE SCHOOL TEACHER .$158,687$158,687
UNDER THE DISCOVERY GRANT PILLAR TEACHERS MAKE WRITTEN APPLICATION TO THE FOUNDATION BOARD OF DIRECTORS FOR GRANTS WHICH ARE PAID BY THE FOUNDATION TO THE SCHOOL TO FUND SUPPLEMENTAL CLASSROOM TEACHING MATERIALS OUTSIDE INSTRUCTORS AND OFF-CAMPUS EXPERIENCES. IN 2024 THE FOUNDATION FUNDED SIX DISCOVERY GRANTS TOTALING $4,240. DISCOVERY GRANT FUNDING WAS USED BY TEACHERS A TO REPAIR USICAL INSTRUMENTS OWNED BY THE SCHOOL B TO PAY THE COST OF NEW CLASSROOM MAPS AND C TO PAY A PORTION OF THE REGISTRATION FEES AND TRAVEL COSTS FOR STUDENTS IN THE INTRODUCTION TO AGRICULTURE CLASS TO ATTEND TWO CONFERENCE ON AGRICULTURE LEADERSHIP SKILLS AND CATTLE JUDGING.$4,240$4,240
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
COLIN LEEPresident Director-$0--
TAMARIEL CHRISTOPHERTreasurer Director-$0--
ROBERT L NUTTSecretary Director-$0--
RYAN BOWMANDirector-$0--
NAN GRANGERDirector-$0--
JOHN SCHIPFDirector-$0--
JANE SUBERGDirector-$0--
BRIANNA BOWMANSuperintendant-Director-$0--
Filing and Contact Details

Filer

Filer Name
Highwood Public School Foundation
EIN
85-3044423
In Care Of
% Robert Nutt
Address
160 WEST ST S, HIGHWOOD, MT 59450

Signing Officer

Name
Robert L Nutt
Title
Secretary
Signed
2025-02-21
Supplemental Narrative

Additional Explanations

Part I, line 10

| Grants And Similar Amounts Paid:, Amount:| See Schedule O and Part III Line 28 for a description of the Discovery Grants., $4240|

Part I, line 16

| Other Expenses:, Amount:| See Schedule O and Part III Line 29 for a description of Faculty housing expenses., $157188| As described in Part V Line 38a and in Schedfule L the Foundation paid $1,499 in interest on Faculty Housing-related loans., $1499|

Part II, line 24

| Explanation:, BOYAmount:, EOYAmount:| The Foundation has no assets other than bank balances., $0, $0|

Part II, line 26

| Explanation:, BOYAmount:, EOYAmount:| The Foundation has no liabilities., $0, $0|

Part V, line 33

| Explanation:| As described elsewhere in Schedule O under Faculty Housing the Foundation purchased a manufactured home installed that home on a lot owned by the Highwood Public School arranged for the site foundation and utilities work and caused title to the faculty house to be taken by the School.|

Part I, Line 4

| Explanation:| INVESTMENT INCOME AMOUNT $2,145. THE FOUNDATION INVESTED A PORTION OF ITS LIQUID FUNDS IN BANK-ISSUED CERTIFICATES OF DEPOSIT.

Part V, General

| Explanation:| INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: THE FOUNDATION DID NOT DURING THE YEAR RECEIVE FUNDS DIRECTLY OR INDIRECTLY TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE FOUNDATION DID NOT DURING THE YEAR PAY PREMIUMS DIRECTLY OR INDIRECTLY ON ANY PERSONAL BENEFIT CONTRACT.

Part I, Line 10

| Explanation:| As described in Part III Line 28 Discovery Grants made in 2024 were $4,240.

Part I, Line 16

| Explanation:| As described in Part II Line 29 Faculty Housing expenses totaled $157,188. Interest paid on Faculty Housing-related loans totaled $1,499.

Part I, General

| Explanation:| Identification of Unusual Grant: Harrison Family Foundation 12 12 2024 Grant Restricted to Faculty Housing $50,000.

Part I, General

| Explanation:| Schedule L: Loans made to the Foundation to enable Faculty Housing. The Foundation sought to provide to the School prior to the beginning of the 2024-25 school year housing for faculty. When in the spring of 2024 purchasing decisions had to b made funds on hand were not sufficient to cover the budgeted project costs but the Foundation was confident that additional sufficient funding could be raised during the course of the year. The Foundation approached a number of community members and asked if they would make a short term unsecured loan to the Foundation on standard bank documentation and at the Treasury Regulations prescribed interest rate. Thirteen community members including four directors agreed to make such loans. The aggregate principal amount of all such loans was $50,000. The principal amounts of such loans ranged from $3,000 to $8,000. The loans were made to the Foundation in May 2024; all loans were repaid by the Foundation with interest aggregating $1,499 on or about December 21 2024.

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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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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1IN 2024 THE FOUNDATION PROVIDED MUCH-NEEDED FACULTY HOUSING TO THE HIGHWOOD PUBLIC SCHOOL BY PURCHASING A NEWLY-MANUFACTURED THREE BEDROOM TWO BATH HOUSE AND HAVING THAT HOUSE INSTALLED ON A CONCRETE FOUNDATION ON A SCHOOL-OWNED LOT ADJACENT TO THE SCHOOL. THE FOUNDATION PROVIDED FUNDING SUPERVISED THE PURCHASE AND INSTALLATION AND USING VOLUNTEERS LANDSCAPED THE LOT - MANUFACTURED HOUSE $117,040; CONCRETE AND SITE WORK $32,000; UTILITIES HOOP UP $5,000 AND GUTTERS $2,428 FOR A TOTAL COST OF $157,488. TITLE TO THE FACULTY HOUSE IS HELD BY THE SCHOOL. THE SCHOOL IS RESPONSIBLE FOR ONGOING MAINTENANCE AND INSURANCE AND FOR THE RENTAL OF THE FACULTY HOUSE. THAT HOUSE WAS PROMPTLY UPON ITS COMPLETION OCCUPIED MY A MIDDLE SCHOOL TEACHER .
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3faculty housing
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd3X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt15000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt28000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt33000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0nan granger
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1robert nutt
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2John Schipf
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm3jane suberg
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt3director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd3true
IRS990ScheduleL/TotalBalanceDueAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Grants And Similar Amounts Paid:, Amount:| See Schedule O and Part III Line 28 for a description of the Discovery Grants., $4240|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Expenses:, Amount:| See Schedule O and Part III Line 29 for a description of Faculty housing expenses., $157188| As described in Part V Line 38a and in Schedfule L the Foundation paid $1,499 in interest on Faculty Housing-related loans., $1499|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Explanation:, BOYAmount:, EOYAmount:| The Foundation has no assets other than bank balances., $0, $0|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3| Explanation:, BOYAmount:, EOYAmount:| The Foundation has no liabilities., $0, $0|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4| Explanation:| As described elsewhere in Schedule O under Faculty Housing the Foundation purchased a manufactured home installed that home on a lot owned by the Highwood Public School arranged for the site foundation and utilities work and caused title to the faculty house to be taken by the School.|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5| Explanation:| INVESTMENT INCOME AMOUNT $2,145. THE FOUNDATION INVESTED A PORTION OF ITS LIQUID FUNDS IN BANK-ISSUED CERTIFICATES OF DEPOSIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6| Explanation:| INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: THE FOUNDATION DID NOT DURING THE YEAR RECEIVE FUNDS DIRECTLY OR INDIRECTLY TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE FOUNDATION DID NOT DURING THE YEAR PAY PREMIUMS DIRECTLY OR INDIRECTLY ON ANY PERSONAL BENEFIT CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7| Explanation:| As described in Part III Line 28 Discovery Grants made in 2024 were $4,240.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8| Explanation:| As described in Part II Line 29 Faculty Housing expenses totaled $157,188. Interest paid on Faculty Housing-related loans totaled $1,499.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9| Explanation:| Identification of Unusual Grant: Harrison Family Foundation 12 12 2024 Grant Restricted to Faculty Housing $50,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10| Explanation:| Schedule L: Loans made to the Foundation to enable Faculty Housing. The Foundation sought to provide to the School prior to the beginning of the 2024-25 school year housing for faculty. When in the spring of 2024 purchasing decisions had to b made funds on hand were not sufficient to cover the budgeted project costs but the Foundation was confident that additional sufficient funding could be raised during the course of the year. The Foundation approached a number of community members and asked if they would make a short term unsecured loan to the Foundation on standard bank documentation and at the Treasury Regulations prescribed interest rate. Thirteen community members including four directors agreed to make such loans. The aggregate principal amount of all such loans was $50,000. The principal amounts of such loans ranged from $3,000 to $8,000. The loans were made to the Foundation in May 2024; all loans were repaid by the Foundation with interest aggregating $1,499 on or about December 21 2024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part II, line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part V, line 33
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part I, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part V, General
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part I, General
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part I, General
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT L NUTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Highwood Public School Foundation
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0853044423
ReturnHeader/Filer/ForeignPhoneNum04067332300
ReturnHeader/Filer/InCareOfNm0% Robert Nutt
ReturnHeader/Filer/USAddress/AddressLine1Txt0160 WEST ST S
ReturnHeader/Filer/USAddress/CityNm0HIGHWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059450
ReturnHeader/ReturnTs02025-02-20T23:55:32-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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