SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC Charity Report

Public IRS 990 nonprofit record

SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC

EIN 81-0512992 · Parks & Playgrounds (N32)

What they do

THE MISSION is to BRING BUTTE PEOPLE and CIVIC RESOURCES TOGETHER to CONSTRUCT and OPERATE A HAND CARVED CAROUSEL REMINISCENT of WHAT WE REMEMBER ABOUT THE COLUMBIA GARDENS. THE FOCUS of THIS PROGRAM is TO: RECLAIM, RESTORE, and PRESERVE AN IMPORTANT PART of BUTTES HISTORY, TEACH THE DYING ART of HAND-CARVED HORSES and EMBELLISHMENTS. WE WILL ENHANCE THE QUALITY of COMMUNITY LIFE BY PROVIDING PRESENT and FUTURE GENERATIONS WITH A UNIQUE OPPORTUNITY to ENJOY THE SIMPLE PLEASURE of HAVING FUN TOGETHER. WE WILL PROVIDE THE STARTING POINT for FUTURE PARK and RECREATIONAL FACILITIES, HISTORICAL PRESERVATION, and PROGRAMS for THE YOUTH of OUR COMMUNITY.

Before you give

Should I give to this charity?

Easy charity check

Look at where the money went

Of every $100 spent, about $82.40 was reported for mission work. Use the spending picture below and ask what results that work produced.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkNo IRS revocation warning appears in this data.

Money report from 2024The charity has a recent tax report to read.

They explain their jobThe charity tells us what it is trying to do.

They name their leaders10 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

86.93%of revenue went to mission work82.4% of expenses · Program services

$105.51spent for every $100 of revenueSpending was higher than revenue this year.

18.58%of revenue went to management and office costs17.6% of expenses

$3.81in assets for every $1 spent this yearSome assets cannot be spent right away.

25.9%of its money came from giftsOther money may come from services or investments.

Ask these three easy questions

Who did you help? Ask for a recent story or report that shows real results.
What will my money do? Ask exactly what your gift will pay for.
Is this really the charity? Give only through its official website or confirmed phone number.

Worth asking: Expenses exceeded revenue by $10,270 this year. Ask whether that was planned or caused by a one-time event.

Pay context: The highest compensation shown in this filing is $31,570 for ED CURRAN (VICE PRESIDENT). Compare pay with organizations of similar size and complexity.

Bottom line: Do not decide from a name, mission statement, or tax status alone. Look at where the money went, then ask what changed, who was helped, and what your gift will do. YouCanGiveBack does not endorse or grade organizations.

Money

Financial picture

Tax year 2024

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

$100revenue

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$186,377

Mission workProgram services$162,02386.93% of revenue82.4% of expenses

ManagementOffice and general costs$34,62418.58% of revenue17.6% of expenses

FundraisingAsking for donations0.00% of revenue0.0% of expenses

Total expenses$196,647105.51% of revenue

Expenses were greater than revenue, so the colored ring fills the available $100 and the total above 100% is shown below.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails

2024CurrentExpense mix: 82.4% mission · 17.6% management · 0.0% fundraisingTotal expenses: 105.51% of revenue

2023Expense mix: 83.4% mission · 16.6% management · 0.0% fundraisingTotal expenses: 113.81% of revenue

2022Expense mix: 79.4% mission · 20.6% management · 0.0% fundraisingTotal expenses: 83.19% of revenue

2021Expense mix: 77.4% mission · 22.6% management · 0.0% fundraisingTotal expenses: 91.06% of revenue

2020Expense mix: 78.4% mission · 15.4% management · 6.2% fundraisingTotal expenses: 150.37% of revenue

2019Expense mix: 82.0% mission · 17.8% management · 0.2% fundraisingTotal expenses: 119.10% of revenue

2018Expense mix: 85.6% mission · 4.8% management · 9.6% fundraisingTotal expenses: 88.44% of revenue

2017Expense mix: 78.5% mission · 0.0% management · 21.5% fundraisingTotal expenses: 22.34% of revenue

Money in and money out

Revenue$186,377

Expenses$196,647

Annual shortfall $10,270 Expenses were higher than revenue for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$162,023 · 82.4% of expenses

Management and office costs$34,624 · 17.6% of expenses

See all reported dollar amounts

Revenue$186,377

Expenses$196,647

Assets$749,135

Income$193,594

Contributions$48,206

Mission work (program services)$162,023

Management and general$34,624

Accounting fees$7,530

People

Leadership and board

Tax year 2024

Names, titles, time, and compensation below are reported by the organization on its Form 990.

People reported as paid

Person and titleCompensation

ED CURRANVICE PRESIDENT · 4 hrs/week $31,570

Compensation alone does not tell whether pay is reasonable. Consider the charity’s size, work, location, and results.

See everyone listed on the board or leadership roster (10)

ED CURRANVICE PRESIDENT

AMY MCNICHOLSDIRECTOR

CHRISTINE MEYRESDIRECTOR

GEORGE PARRETTDIRECTOR

JIM AYRESPRESIDENT

JODEL PETRONIDIRECTOR

KATIE FLINTDIRECTOR

KEITHANN TREVITHICKDIRECTOR

MARILYN PATRICKSECRETARY/TREASURER

QUINCY LEEDIRECTOR

About this charity

Recognized since: January 1997
Location: PO BOX 4133, BUTTE, MT 59702-4133
County: Silver Bow
In care of: % JAMES AYERS
Primary officer: ED CURRAN, PRESIDENT

How to reach them

Phone(406) 560-3309

Filing and classification

Latest tax year: 2024
Tax period began: January 1, 2024
Return type: 990
Tax preparer: NEWLAND AND COMPANY PC
NTEE classification: Parks & Playgrounds (N32)
IRS tax category: Parks & Playgrounds